Template-Type: ReDIF-Article 1.0 # input file: OABM_A_981329_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sandra Maria Correia Loureiro Author-X-Name-First: Sandra Maria Correia Author-X-Name-Last: Loureiro Author-Name: Rui Lopes Author-X-Name-First: Rui Author-X-Name-Last: Lopes Author-Name: Hans Ruediger Kaufmann Author-X-Name-First: Hans Ruediger Author-X-Name-Last: Kaufmann Title: How brand personality, brand identification and service quality influence service brand equity Abstract: During the past couple of decades, brand equity has emerged as one of the key concepts in marketing. Literature concerned with consumer brand relationship is calling for more studies in order to increase understanding of brand equity dimensions. Therefore, this study aims to contribute to the existing body of knowledge by examining the strength of relational variables on brand equity perceived by consumers. Findings support the proposed model in the service industry revealing that brand loyalty, brand identification, trust, brand personality and brand awareness are the variables that have a greatest impact on brand equity. Thus, this study is the first to measure the strength of assorted relational variables, and variables related with identification and personality on brand equity for brands in the service industry. In this vein, brand managers should be aware of the importance of building a brand regarding the way they communicate the features of the brand. Journal: Cogent Business & Management Issue: 1 Volume: 1 Year: 2014 Month: 12 X-DOI: 10.1080/23311975.2014.981329 File-URL: http://hdl.handle.net/10.1080/23311975.2014.981329 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:1:y:2014:i:1:p:981329 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2175437_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ayu Aryista Dewi Author-X-Name-First: Ayu Aryista Author-X-Name-Last: Dewi Author-Name: Erwin Saraswati Author-X-Name-First: Erwin Author-X-Name-Last: Saraswati Author-Name: Aulia Fuad Rahman Author-X-Name-First: Aulia Fuad Author-X-Name-Last: Rahman Author-Name: Sari Atmini Author-X-Name-First: Sari Author-X-Name-Last: Atmini Title: Materiality, stakeholder engagement disclosure, and corporate governance: Critical elements for the quality of sustainability reporting Abstract: The aim of this paper is to investigates whether the level of materiality, stakeholder engagement, and corporate governance disclosure enhance the quality of sustainability reporting. The quality measured the by four indexed information dimensions: relative quantity disclosure, density, accuracy, and management orientation. A quantitative content analysis was undertaken on 172 sustainability reports of non-financial Indonesian companies from 2016 to 2020. The hypothesis were tested using a panel data approach. The regression test showed that the level of materiality, stakeholder engagement, and corporate governance disclosure does not lead to the improvement of sustainability reporting quality. Further analysis on each quality dimension found that materiality disclosure has a significant positive effect on the relative quantity disclosure and has no significant effect on companies’ density, accuracy, and management orientation of companies. On the other hand, stakeholder engagement and corporate governance disclosure have no significant effect on the quality index, which is consistent with the main test. These results indicate that materiality disclosure has become one of the crucial aspect for companies that significantly increasing their disclosure intention. Furthermore, companies should pay more attention to the quality of information disclosed in materiality disclosures. Finally, government must evaluate the regulation that can encourage companies to present information relevant to sustainability, which can improve the sustainability reporting quality. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2175437 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2175437 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2175437 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2174478_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Robiyanto Robiyanto Author-X-Name-First: Robiyanto Author-X-Name-Last: Robiyanto Author-Name: Andrian Dolfriandra Huruta Author-X-Name-First: Andrian Dolfriandra Author-X-Name-Last: Huruta Author-Name: Budi Frensidy Author-X-Name-First: Budi Author-X-Name-Last: Frensidy Author-Name: Ashalia Fitri Yuliana Author-X-Name-First: Ashalia Fitri Author-X-Name-Last: Yuliana Title: Sustainable and responsible investment dynamic cross-asset portfolio Abstract: Nowadays, the ESG-oriented portfolios are very popular. This study aims to study the performance of cross-asset portfolios between eco-friendly stocks (represented by Sri-Kehati index) with cryptocurrencies, bonds and gold. The data used in the study were the daily return of each instrument from January 2019 to December 2021, which was then analyzed using the DCC-GARCH analysis technique. The results show that adding Ripple, gold and bonds into a portfolio consisting of Sri-Kehati stocks can reduce the investment risk. The findings imply that investment managers and investors who have portfolios consisting of eco-friendly stocks such as Sri-Kehati stocks and bonds may reduce investment risk and balance their portfolios by adding gold or cryptocurrencies separately. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2174478 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2174478 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2174478 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2161204_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Antonius Herusetya Author-X-Name-First: Antonius Author-X-Name-Last: Herusetya Author-Name: Elfina Astrella Sambuaga Author-X-Name-First: Elfina Astrella Author-X-Name-Last: Sambuaga Author-Name: Sabrina O. Sihombing Author-X-Name-First: Sabrina O. Author-X-Name-Last: Sihombing Title: Business strategy typologies and the preference of earnings management practices: Evidence from Indonesian listed firms Abstract: We examine the relationship between business strategy typologies and managers’ involvement in accrual earnings management (AEM) and real activities manipulation (RAM). Furthermore, we investigate whether prospectors (defenders) show a lower (higher) preference for earnings management than defenders (prospectors), both for the AEM and the RAM concurrently. The study sample was selected from publicly held companies in Indonesia from 2012 to 2018. Following Miles and Snow’s (1978, 2003) framework, we use a comprehensive construct of business strategy to determine each firm’s typology of business strategy based on the score, and we employ multiple regression models to test our hypotheses and robustness checks. Our test results find that prospector-type business strategies have lower AEM and RAM than defender-type business strategies. Next, we find strong evidence that prospectors are less likely to have earnings management preferences than defenders. Our additional tests using the individual RAM level find some evidence that prospectors are less likely to engage in discretionary operating expenses, supporting our main results. Our findings have practical implications for investors, policymakers, and other stakeholders that prospector-type business strategies that focus on innovation and long-term performance achievements do not necessarily provide incentives for management to engage in earnings management, leading to lower earnings quality. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2161204 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2161204 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2161204 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2182361_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abhilash Abhilash Author-X-Name-First: Abhilash Author-X-Name-Last: Abhilash Author-Name: Sandeep S Shenoy Author-X-Name-First: Sandeep S Author-X-Name-Last: Shenoy Author-Name: Dasharathraj K Shetty Author-X-Name-First: Dasharathraj K Author-X-Name-Last: Shetty Title: Overview of Corporate Governance Research in India: A Bibliometric Analysis Abstract: Though the Corporate Governance concept has gained paramount interest due to the spate of corporate scandals, there is a void in the literature in terms of a summary overview of corporate governance in the Indian context. The present study aims to provide a state-of-the-art summary of corporate governance in India. To do so, the study employs a bibliometric analysis with a systematic literature review approach with extensive use of Bibliometric R Packages and VOSViewer software. To this end, the study reviews a total of 344 articles published in the Scopus database between 2004 and 2022. Akin to this, the review performs performance analysis, science mapping, and network analysis. The findings show an increasing trend in publications since 2004 till date with an annual growth rate of 23.99%. The network analysis results delineate earnings management, gender diversity, ownership structure, board structure, board size, corporate governance, ownership, and firm performance as major research themes in this field. This study is the primary attempt to show the growth and evolution of CG research in India. Thus, the review contributes to the existing literature on CG at the country level and provides scope for further research. Also, the study findings help policymakers, academicians, and regulators to strengthen corporate governance practices in the country. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2182361 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2182361 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2182361 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2158609_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Wakhid Ahmad Jauhari Author-X-Name-First: Wakhid Ahmad Author-X-Name-Last: Jauhari Author-Name: Ivan Darma Wangsa Author-X-Name-First: Ivan Darma Author-X-Name-Last: Wangsa Author-Name: Hawa Hishamuddin Author-X-Name-First: Hawa Author-X-Name-Last: Hishamuddin Author-Name: Novrianty Rizky Author-X-Name-First: Novrianty Author-X-Name-Last: Rizky Title: A sustainable vendor-buyer inventory model with incentives, green investment and energy usage under stochastic demand Abstract: This paper aims to minimize the emissions in the supply chain consisting of a vendor and a buyer under carbon regulations. Emissions from the supply chain are generated by several operations, namely production, transportation and storage, and are sought to be reduced by implementing a carbon tax policy. To cope with the carbon policy, the vendor is actively looking for the best strategy to reduce emission rates, one of which is by investing in green technology. Besides being able to reduce the amount of carbon produced, the investment made can also save the amount of energy needed in the production process. To support the investment, the government provides green incentives, the amount of which is determined based on the achievement of emission reduction targets. The objective of the proposed model is to simultaneously determine the review period, safety factor, number of shipments and green investment such that the joint total cost is minimised. An efficient method is developed in this paper to obtain the optimum solution for the model. A numerical example and a sensitivity analysis are provided to illustrate the application of the model and to examine the impact of key parameters on model behaviour and performance. The result indicates that the implemented green policies, namely carbon tax, green incentive and green investment, can improve the economic and environmental performances of the supply chain. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2158609 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2158609 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2158609 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2170072_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fauji Sanusi Author-X-Name-First: Fauji Author-X-Name-Last: Sanusi Author-Name: Yeni Januarsi Author-X-Name-First: Yeni Author-X-Name-Last: Januarsi Author-Name: Intan Purbasari Author-X-Name-First: Intan Author-X-Name-Last: Purbasari Author-Name:   Akhmadi Author-X-Name-First:   Author-X-Name-Last: Akhmadi Title: The discipline vs complement role of product market competition and market power: Evidence from real earnings management in an emerging market Abstract: We empirically study the role of product market competition and market power, discipline vs complement role, on real earnings management (REM) in Indonesia. Using 1800 firm-year observations from 2012 to 2020, we discover that the competition has an inverse association with REM, implying that product market competition plays a role in disciplining managers from engaging REM. Despite the negative association observed, we do not have evidence of any significant relationship between market power and REM. These findings hold for a set of robustness tests. We also evidenced that the discipline role of competition in REM will be more pronounced after the Economic ASEAN Community (EAC) period and pre-COVID-19 as well as in small firms and income-increasing firms. Although we cannot include corporate governance variable in our model due to data constrain, to the best of our knowledge, the current study will be the first study examining the role of market competition and market power on REM by considering the external shock, EAC period and COVID19, in emerging market such as Indonesia. This study implies that government and capital market regulators need to design and issue new laws or regulations that can encourage the internal governance structure to maximize the potential role of market power to mitigate REM. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2170072 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2170072 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2170072 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2186745_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fareyha Said Author-X-Name-First: Fareyha Author-X-Name-Last: Said Author-Name: Dalilawati Zainal Author-X-Name-First: Dalilawati Author-X-Name-Last: Zainal Author-Name: Azlina Abdul Jalil Author-X-Name-First: Azlina Author-X-Name-Last: Abdul Jalil Title: Big data analytics capabilities (BDAC) and sustainability reporting on Facebook: Does tone at the top matter? Abstract: This study examines the impact of big data analytics capabilities (BDAC) on sustainability reporting disclosure on Facebook (SRDF) and the moderating impact of tone at the top’s attributes on the relationship between BDAC and SRDF. A total of 100 publicly listed companies (PLCs) in Malaysia that mentioned using social media during the year 2019 were chosen as this study’s sample. This study was underpinned by positivist research paradigm and used quantitative data collection methods (questionnaire and content analysis). Based on the structural equation modelling (SEM) employed, the results of the study showed that BDAC implementation had a significant impact on SRDF. The presence of a specific tone (certainty) at the top in Chief Executive Officer’s (CEO) letters strengthened the relationship between BDAC and SRDF, but other attributes of tone at the top showed insignificant results. This study acknowledges the important contribution of dynamic capabilities, such as BDAC and a specific tone at the top, i.e., certainty, in promoting sustainability reporting on social media from the perspective of dynamic capabilities view (DCV) theory. Thus, companies are suggested to implement BDAC and communicate certainty in the tone at the top to improve their sustainability reporting on social media, particularly on Facebook. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2186745 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2186745 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2186745 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2163798_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Syaparuddin Razak Author-X-Name-First: Syaparuddin Author-X-Name-Last: Razak Author-Name: Irwan Abdullah Author-X-Name-First: Irwan Author-X-Name-Last: Abdullah Author-Name: Jumriani Raking Author-X-Name-First: Jumriani Author-X-Name-Last: Raking Author-Name: Andi Nuzul Author-X-Name-First: Andi Author-X-Name-Last: Nuzul Title: Mediating role of socio-religious behavior on consumption pattern changes of middle-class Muslims: An analysis using SEM Abstract: This study aims to investigate the mediating effect of socio-religious behavior on consumption pattern changes of middle-class Muslims in the new normal era. In terms of methodology, this study is a correlational survey research. Research data were collected through questionnaires as many as 553 middle-class Muslim respondents who live in South Sulawesi Province, Indonesia. Reliability was accepted with cronbach’s alpha coefficient, and validity was accepted by confirmatory factor analysis. Data analysis and hypothesis testing were carried out through structural equation modeling and multiple regression. Two softwares (SPSS and LISREL) were used for statistical data processing. The results of the study indicate that the full mediation of socio-religious behavior was found in the relationship between religiosity, attitude, and consumption pattern changes, while in the relationship of subjective norms, perceived behavioral control and consumption pattern changes, socio-religious behavior was found as a partial mediation. In other words, the model proposed to form a fundamental change in consumption patterns of the middle-class Muslims does not work optimally. However, this study still finds an important thing that socio-religious behavior is able to mediate the relationship between religiosity, attitude, and consumption pattern changes. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2163798 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2163798 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2163798 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2148869_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Geraroid O Cualain Author-X-Name-First: Geraroid Author-X-Name-Last: O Cualain Author-Name: Vincent Tawiah Author-X-Name-First: Vincent Author-X-Name-Last: Tawiah Title: Review of IFRS consequences in Europe: An enforcement perspective Abstract: The purpose of this paper is to review existing literature on the consequences of International Financial Reporting Standards (IFRS) adoption in Europe with a specific focus on different enforcement environments. Following prior studies, we adopt the critical review approach. We begin the review in Europe and then provide a comparative analysis among four countries based on their enforcement environment. Academic papers were collected from high-quality ranked journals. The literature was analysed on different streams, including comparability, audit services liquidity and earning management. Our critical review indicates that the consequences of IFRS adoption depend on the country’s enforcement environment. If a country has strong enforcement, then the consequences of IFRS adoption are more pronounced for both positive and negative consequences. This was the case for the UK and Germany. If a country has a weak enforcement environment, the consequences are less pronounced, as was the case for Spain and Italy. The consequences of IFRS adoption include increased comparability, audit fees, liquidity, earnings management and investment. If a country is to realise the benefits of IFRS adoption fully, it is not sufficient to just adopt the standards; there must be a strong enforcement environment. The paper makes suggestions for further research in the context of IFRS consequences. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2148869 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2148869 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2148869 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2209980_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Qais Yaser Saleh Author-X-Name-First: Qais Author-X-Name-Last: Yaser Saleh Author-Name: Munther Barakat AL-Nimer Author-X-Name-First: Munther Author-X-Name-Last: Barakat AL-Nimer Author-Name: Sinan S. Abbadi Author-X-Name-First: Sinan S. Author-X-Name-Last: Abbadi Title: The quality of cost accounting systems in manufacturing firms: A literature review Abstract: The objective of this research is to review and synthesize the existing literature on the quality of Cost Accounting Systems (CAS) by manufacturing firms. A Systematic Literature Review (SLR) approach was used by adopting (170) articles in this field published from (2015) to (2023) and obtained from the Scopus database. The research found that traditional CAS is the main determinant of manufacturing firms. Therefore, the current research focuses on the quality of CAS, the benefits of the modern quality of CAS, and the challenges and methods of practicing the quality of CAS in manufacturing firms. This review comes to the idea that implementing CAS will enhance the performance of manufacturing firms and will assist with the preparation of various financial statements and decision-making. The results of the research shed light on the importance of the skills that accountants must possess in the current era and what is the role assigned. Thus, the contribution of this research is to provide integrated knowledge about the effects of recent technology innovations on the accountant’s job and skills. Professional firms and regulators consider the findings when reporting on the adaptation of guidelines, policies, and laws for the new environment. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2209980 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2209980 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2209980 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2194464_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Auwalu Musa Author-X-Name-First: Auwalu Author-X-Name-Last: Musa Author-Name: Rohaida Abdul Latif Author-X-Name-First: Rohaida Author-X-Name-Last: Abdul Latif Author-Name: Jamaliah Abdul Majid Author-X-Name-First: Jamaliah Author-X-Name-Last: Abdul Majid Title: CEO attributes, board independence, and real earnings management: Evidence from Nigeria Abstract: Motivated by agency conflicts of real earnings management and upper echelons in CEO demographic characteristics, this study examines the effect of CEO attributes on real earnings management and addresses the question of whether the presence of an independent board ensures accurate and reliable financial reporting practice. The study also examines the extent to which independent boards moderate the relationship between CEO attributes and real earnings management. Using a sample of 292 observations from Nigeria, an emerging market, from 2018 to 2021, a feasible generalized least square (FGLS) regression model was used to analyze the data. The authors also consider alternative measures of real earnings management. Our results demonstrate that CEO financial expertise, compensation, and CEO nationality reduce real earnings management and improve the financial reporting quality. Accordingly, the results show that independent directors on the board strengthen the CEO’s ability to reduce likely earnings manipulation. However, we find that the presence of a female CEO does not mitigate real earnings manipulation, but that the presence of independent directors enhances the ability of female CEOs to reduce earnings manipulation and produce reliable financial reports. Our results are robust and may have implications for regulators, shareholders, managers, and researchers because it shows that CEO attributes and the presence of independent directors on the board are associated with higher earnings quality. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2194464 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2194464 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2194464 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2161202_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tchuiendem Nelly Joel Author-X-Name-First: Tchuiendem Nelly Author-X-Name-Last: Joel Author-Name: Arthur Benedict Author-X-Name-First: Arthur Author-X-Name-Last: Benedict Author-Name: Agyeiwaa Owusu Nkwantabisa Author-X-Name-First: Agyeiwaa Owusu Author-X-Name-Last: Nkwantabisa Title: Impact of CEO cultural background on internal control quality: Evidence from Cameroon Abstract: This research examines the relationship which exists between the CEO’s cultural background and firm’s internal control quality. It further investigates whether CEO duality, board size, and CEO tenure moderate this relationship. A sample of 100 unlisted, non-financial firms in Cameroon from 2016 to 2019 was used. A panel probit model was applied to test the hypothesis. The result shows that CEOs with French cultural background have better internal control quality and fewer material weaknesses reported than CEOs with English cultural background. Moreover, the study finds that CEO duality and larger board size enhance the positive relationship which exists between the French cultural background of the CEO and the internal control quality of firms. However, the findings show no significant interaction between the CEO’s tenure and internal control quality of firms. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2161202 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2161202 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2161202 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2179457_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Pornpen Thippayana Author-X-Name-First: Pornpen Author-X-Name-Last: Thippayana Author-Name: Nalinee Thinnam Author-X-Name-First: Nalinee Author-X-Name-Last: Thinnam Title: Credit-using behavior of Muslims in non-Muslim country:A study of Nakhon Si Thammarat, Thailand Abstract: In today’s globalizing economy, a wide variety of credit sources are available to people in need of funds. However, for Muslims, prescriptions and limitations imposed by the Islamic religion have the potential to shape their credit-seeking behavior. This study investigates credit-using behavior of Muslims in Thailand, a non-Muslim country. The sample comprised 385 Muslims selected from 13 districts in Nakhon Si Thammarat. Data were obtained through face-to-face administration of structured questionnaires and analyzed through means, frequencies, standard deviation and ANOVA. Findings showed that most of the Muslims in Nakhon Si Thammarat did not seek credit from Islamic sources. Instead, they looked to conventional banks, General Cooperative and Saving Group and Non-bank creditors. In addition, most Muslim credit users were found to be conservative, had only one credit contract with one financial institution, minimal remaining debt balances, and were punctual in debt repayment. It was also revealed that Islamic Cooperatives and Savings groups constituted the most suitable Islamic source of funds for Shariah-compliant credit. It is recommended that stakeholders in the banking and credit sector should put in more effort to advance the operations of Islamic cooperatives and savings groups to provide convenient access to financial services and broaden the scope of Islamic credit to Muslims. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2179457 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2179457 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2179457 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2167548_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nisar Ahmad Author-X-Name-First: Nisar Author-X-Name-Last: Ahmad Author-Name: Asma Mobarek Author-X-Name-First: Asma Author-X-Name-Last: Mobarek Author-Name: Moodhi Raid Author-X-Name-First: Moodhi Author-X-Name-Last: Raid Title: Impact of global financial crisis on firm performance in UK: Moderating role of ESG, corporate governance and firm size Abstract: This paper investigates the impact of global financial crisis (GFC; 2007–10) on financial and non-financial performance of FTSE350 UK firms. This study tests the relationships among GFC, firm financial performance and environmental, social and governance (ESG; for non-financial performance) and estimates the moderating role of ESG, corporate governance (CG) and firm size in these relationships. Panel data from 2002 to 2018 across 351 UK firms are used. For estimation, random effect model is found suitable to investigate the relationship between financial crisis and firm performance (financial performance as well as ESG performance). The results explain that financial as well as ESG performance of the firm declined during the financial crisis period. Firm size is a moderator in the relationship of financial crisis and ESG performance of the firm. Further findings of the study explain that ESG, firm size and CG are the moderators in the relationship of GFC and firm financial performance. The results of the study are data based and can be used for policy implications. Firms can employ ESG, CG and firm size as strategy tools to enhance their performance especially during the financial crisis periods. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2167548 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2167548 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2167548 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2174207_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ahmed Diab Author-X-Name-First: Ahmed Author-X-Name-Last: Diab Author-Name: Mohamed Marie Author-X-Name-First: Mohamed Author-X-Name-Last: Marie Author-Name: Adel Elgharbawy Author-X-Name-First: Adel Author-X-Name-Last: Elgharbawy Author-Name: Israa Elbendary Author-X-Name-First: Israa Author-X-Name-Last: Elbendary Title: The effect of political risk and corporate governance on bank stability in the MENA region: Did the Arab Spring uprisings matter? Abstract: This study examines the impact of political risk and corporate governance mechanisms (CGM) on bank stability. The research problem was addressed using a sample of 954 bank-year observations from 14 Middle East and North Africa (MENA) countries during the period 2010–2018 to take into account the effect of the recent uprisings that broke out in the MENA region (i.e., Arab Spring events). This study uses the three-Stage Least-Squares (3SLS) regression method for data analysis. It is found that political stability enhances banks’ financial stability. Regarding the impact of CGM, it is found that board size, board independence, managerial ownership, and audit committee size and meetings significantly and positively affect bank stability. In contrast, board meetings, board gender diversity, CEO duality, and institutional ownership significantly and negatively affect bank financial stability. By dividing the sample into two subsamples (Arab Spring countries and Non-Arab Spring countries), the results revealed that the Arab uprising events significantly affect the relationship between political stability, CGM, and bank stability. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2174207 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2174207 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2174207 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2171556_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sónia Nogueira Author-X-Name-First: Sónia Author-X-Name-Last: Nogueira Author-Name: Shital Jayantilal Author-X-Name-First: Shital Author-X-Name-Last: Jayantilal Author-Name: Sílvia Ferreira Jorge Author-X-Name-First: Sílvia Author-X-Name-Last: Ferreira Jorge Author-Name: Diogo Lourenço Author-X-Name-First: Diogo Author-X-Name-Last: Lourenço Title: Game theory and governance of protected areas – Peneda-Gerês National Park Abstract: The literature shows that integrating tourism management with place governance practices is conducive to harmony and development in urban areas. However, protected areas face peculiar governance and management challenges. This article offers an in-depth study of the governance of the Peneda-Gerês National Park in Portugal. We model the incentive structure of some of its stakeholders through game theoretical techniques and find that early phases were not conducive to cooperation among relevant stakeholders, potentially leading to outcomes that were less than optimal, both to them and to the park. The most recent, co-management, model seems much more promising. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2171556 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2171556 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2171556 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2191304_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fanny Saruchera Author-X-Name-First: Fanny Author-X-Name-Last: Saruchera Author-Name: Sinenhlanhla Mpunzi Author-X-Name-First: Sinenhlanhla Author-X-Name-Last: Mpunzi Title: Digital capital and food agricultural SMEs: Examining the effects on SME performance, inequalities and government role Abstract: This paper provides an explorative and interrogative profile of digital capital on SMEs within the agricultural food sector, focusing on SME farmers. Digital capital is deemed the new capital essential for farmers. The paper examines the opportunities and threats offered by digital capital and explores how it influences agricultural SME performance and how it leads to digital inequalities. The study purposively sampled three South African agricultural provinces and adopted a purposive sampling technique to collect quantitative and qualitative data. With the undoubted contribution of SMEs to social and economic fronts, the study chronicled how digital capital has improved the value chain processes while unearthing the barriers to digital tools access. It emerged that SMEs face many adoption challenges; hence it is debatable to link positive SME performance to digital capital adoption. It emerged that agricultural SMEs mostly adopt complimentary service digital tools, indicating that digital capital is a catalyst for inequalities. While the government has implemented some initiatives to promote digital capital adoption, such interventions remain inadequate. The study contemplates other initiatives that could be adopted to address the barriers SMEs face in this digital era, hence closing the inequalities gap within the industry. SMEs should be subject to public policy support and protection, particularly on digital capital incentives and sponsorship. The government must regulate some digital capital tools which are more harmful than productive. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2191304 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2191304 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2191304 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2181187_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ibrahim O.A Eriqat Author-X-Name-First: Ibrahim O.A Author-X-Name-Last: Eriqat Author-Name: Muhammad Tahir Author-X-Name-First: Muhammad Author-X-Name-Last: Tahir Author-Name: Abdul Hadi Zulkafli Author-X-Name-First: Abdul Hadi Author-X-Name-Last: Zulkafli Title: Do Corporate Governance Mechanisms Matter to the Reputation of Financial Firms? Evidence of Emerging Markets Abstract: The primary aim of this study is to provide a comprehensive measure of corporate reputation and examine the impact of corporate governance on the reputation of listed financial firms in the countries of MENA region. Using a sample of 96 financial companies listed on the stock exchanges of four countries in the MENA region: Jordan, Palestine, Qatar, and Kuwait over a period of five years (2016–2020), the study developed a quantitative index of a multidimensional corporate reputation through the use of principal component analysis (PCA) techniques. The study applies the dynamic panel system Generalized Method of Moments (GMM) to estimate the dynamic corporate reputation model. The study finds that audit committee independence improves corporate reputation. Furthermore, findings show that ownership concentration negatively affects corporate reputation. This study contributes to filling the research gap on corporate reputation within the MENA region. Furthermore, the study findings provide interesting insights for policy makers, managers, and other stakeholders about what can determine a company’s reputation in the case of developing countries. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2181187 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2181187 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2181187 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2192842_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Steve Kyungjae Lee Author-X-Name-First: Steve Kyungjae Author-X-Name-Last: Lee Title: Firms’ risk-taking for customers’ benefit and its relevance with performance relative to aspiration Abstract: We focus on firms’ risk-taking for customers and investigate how this type of risk-taking is influenced by “performance relative to aspiration” (PRA). Specifically, we examine the PRA and project-financing (PF) loan activities of all 79 savings banks in South Korea from 2013 to 2021. Contrary to the prevalent prediction that risk-taking increases with negative PRA, we demonstrate that banks with a more positive PRA take higher risk through PF loans. This suggests that a more positive PRA has given banks the freedom of action to pursue a social-based goal of small business support, which has been neglected by management as less important than their most important goal of pursuing their own profit. Furthermore, unlike the dominant idea that family firms are more risk-averse than non-family firms, we find that when PRA is positive, family firms engage in risky actions more actively for their customers than non-family counterparts. In other words, banks with better PRA take more risk to provide financial opportunities to their customers and this type of risk-taking is more pronounced for family firms. Implications and future research are discussed. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2192842 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2192842 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2192842 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2174246_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Million Adafre Bushashe Author-X-Name-First: Million Adafre Author-X-Name-Last: Bushashe Title: Determinants of private banks performance in Ethiopia: A partial least square structural equation model analysis (PLS-SEM) Abstract: This study examines the factors affecting Ethiopia’s private bank performance. The study followed a causational research design employing data from 2010–to 2021. The study unit of analysis is Eleven private banks in Ethiopia. The study also uses PLS-SEM with Gaussian copula (GC) estimation because of its advantage in resolving econometric concerns of endogeneity. According to the study’s findings, industry-specific factors and macroeconomic variables have a negative statistically significant effect on bank performance. On the other hand, bank-specific factors have statistically positively affected both bank performance and the banking industry. Besides, industry-specific positively mediates the relationship between bank-specific factors and bank performance. The macroeconomic variables do not affect bank and industry-specific variables. Since Bank-specific factors enhance profit and industry (market share), continuous supervision and assistance from stakeholders can prevent banks from failing, improve their financial performance, and neutralize the industry’s adverse effect on the bank performance. Also, its mediating role through increasing the private banks’ market share may be due to the leading government-owned bank’s monopoly over the banking industry. The failure of banks could lead to the collapse of the entire economy. The current study fills a vacuum in the body of literature because it considers previously overlooked factors that affect bank performance, i.e., industry-specific variables and their mediating role on the effect of bank-specific factors on bank performance. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2174246 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2174246 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2174246 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2167289_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Indra Prasetyo Author-X-Name-First: Indra Author-X-Name-Last: Prasetyo Author-Name: Nabilah Aliyyah Author-X-Name-First: Nabilah Author-X-Name-Last: Aliyyah Author-Name: Esa Wahyu Endarti Author-X-Name-First: Esa Wahyu Author-X-Name-Last: Endarti Author-Name: Nur Fadjrih Asyik Author-X-Name-First: Nur Fadjrih Author-X-Name-Last: Asyik Author-Name: Rusdiyanto Rusdiyanto Author-X-Name-First: Rusdiyanto Author-X-Name-Last: Rusdiyanto Author-Name: Dian Anita Nuswantara Author-X-Name-First: Dian Anita Author-X-Name-Last: Nuswantara Author-Name: Gazali Gazali Author-X-Name-First: Gazali Author-X-Name-Last: Gazali Title: The role of leverage as mediator the effect of male CEO masculinity face on research & development Abstract: This study aims to prove the support of Agency Theory and Behavioral Consistency Theory as a solution to explain the role of leverage in mediating the influence of male CEO masculinity on research and development. This study uses a quantitative approach with a population and research sample using companies on the Indonesia Stock Exchange in 2017–2021. This study collects facial images identified as male CEOs from data on the Indonesia Stock Exchange website and company websites and utilizes Google search. The data analysis method in this study uses Structural Equation Modeling which connects theories, concepts and data that can be applied to research variables. The findings explain that decreasing and increasing leverage has an impact on increasing and decreasing the masculinity value of male CEOs as well as increasing and decreasing the value of research and development. The implications of the results of this research can assist the Indonesian Institute of Accountants in developing Financial Accounting Standards No. 19 in Indonesia. The theoretical implications of the results of this study can be explained through Agency Theory, Behavioral Consistency Theory and Upper Echelon Theory. The policy implications of the results of this study can provide empirical evidence that the higher the face value of masculinity for male CEOs has an impact on increasing leverage and research and development costs, conversely the lower face value of masculinity for male CEOs has an impact on increasing the value of leverage as well as research and development, and leverage mediates the effect of face male CEO masculinity on research and development costs. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2167289 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2167289 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2167289 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2158604_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Paul Mukucha Author-X-Name-First: Paul Author-X-Name-Last: Mukucha Author-Name: Felix Chari Author-X-Name-First: Felix Author-X-Name-Last: Chari Title: The moderating role of vendor managed inventory on the bullwhip effect in the COVID-19 pandemic Abstract: The study sought to determine the role of vendor-managed inventory and form postponement in mitigating against the bullwhip effect in the bakery industry. The bullwhip effect is referred to as demand distortions along the upstream supply chain that is caused by variances between supply and demand. The bullwhip effect was conceptualized by its indicators that are overstocking, obsolescence, and inventory holding costs. A survey of conveniently chosen 100 bakeries was conducted in the city of Harare, the capital city of Zimbabwe. The informants for individual bakeries were competent bookkeepers or qualified accountants. A factorial MANOVA and follow-up ANOVAs using the Bonferroni method were conducted. The study indicated statistically significant main effects and interaction effects for all the factors and concluded that all the indicators of the bullwhip effect can be mitigated if bakery businesses pursued either or both of the vendor-management inventory and the form postponement strategies. The managerial implications of this study were that bakery businesses can avoid the consequences of the bullwhip effect through investing in plant and equipment that enables form postponement, and strengthen the widely practiced vendor-management strategy. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2158604 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2158604 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2158604 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2191781_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rudy Usman Author-X-Name-First: Rudy Author-X-Name-Last: Usman Author-Name: Abdul Rohman Author-X-Name-First: Abdul Author-X-Name-Last: Rohman Author-Name: Dwi Ratmono Author-X-Name-First: Dwi Author-X-Name-Last: Ratmono Title: The relationship of internal auditors’ characteristics with external auditors’ reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutions Abstract: Previous studies have separately investigated the relationship between the internal auditors’ characteristics, the level of external auditors’ reliance, and the audit efficiency so it has not fully described how the external auditors make decisions to rely on internal audit work, which has an impact on audit efficiency. Therefore, the current study aims to fill the research gap by analyzing the relationship among the internal auditors’ characteristics, external auditors’ reliance and audit efficiency in one comprehensive research model with the institutional environment as a moderating variable in the relationship between the level of external auditors’ reliance and the audit efficiency. This study is conducted in government organizations with the consideration that the reliance of external auditors on internal audit work is one of the strategies for dealing with the limited resources faced by government external auditors in Indonesia. Surveys are conducted to collect research data. The research subjects are 164 external auditors (BPK) from 34 representative offices in Indonesia. The data are analyzed using Partial least Square-Structural Equation Modeling. The results of this study show that the level of external auditors’ reliance on internal audit work has a significant effect on audit efficiency. Furthermore, the results also show that there is a moderating effect of the institutional environment on the relationship between the level of external auditors’ reliance and audit efficiency. This study contributes to the application and development of relational coordination theory and institutional theory in accounting and auditing fields, especially in government sector audits. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2191781 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2191781 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2191781 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2170075_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kofi Mintah Oware Author-X-Name-First: Kofi Mintah Author-X-Name-Last: Oware Author-Name: Thomas Adomah Worae Author-X-Name-First: Thomas Adomah Author-X-Name-Last: Worae Title: Sustainability (disclosure and report format) and firm performance in India. Effects of mandatory CSR reporting Abstract: This study aims to determine how sustainability reporting disclosures and report format affect company performance in India’s mandatory reporting environment. The study employed feasible generalised least square, panel-correlated standard errors and probit regression. The sample size is 80, and the study period is between 2010 and 2020. We find that utilizing Business Responsibility Reporting (BRR) criteria as sustainability disclosures, have a positive and statistically significant relationship with business value (Tobin’s q) and market performance (SPR). Similarly, Global Reporting Initiative (GRI) sustainability reporting disclosures positively influence the SPR and adversely affect Tobin’s q. The study shows that BRR sustainability reporting disclosure and mandatory reporting have an interactive and positive influence on Tobin’s q. Also, we see that the stand-alone sustainability reporting format positively influences market performance (SPR). Lastly, we see that a firm with a mandatory reporting responsibility will choose a report format (i.e. stand-alone) to disclose its sustainability activities. The implication from the study shows that firms that continue to employ GRI sustainability reporting in India should be aware that it does not send out sound signals that can lead to a rise in firm value or improve long-term performance. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2170075 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2170075 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2170075 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2193138_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sandra Alves Author-X-Name-First: Sandra Author-X-Name-Last: Alves Title: Gender diversity on corporate boards and earnings management: Evidence for European Union listed firms Abstract: Using a sample of 3.808 non-financial European Union listed companies from 2011 to 2020, this study extends previous research by empirically examining how board gender diversity affects the magnitude of earnings management. The results support the predicted (negative) relationship between female directors and earnings management. We also find that when a critical mass of three or more female directors is reached, they can have a voice, which can have a positive impact on earnings quality (less earnings management). The results based on this study offer useful information for regulators in European Union countries. The results also provide useful information to investors in evaluating the impact of board gender diversity on earnings quality. The major contribution of the current study is that in contrast to similar studies, we also present our evidence by country. In addition, we test the critical mass hypothesis to evaluate the ability of female directors to impact earnings management based on their numerical representation on the board of directors, an issue that has drawn reduced attention from empirical studies. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2193138 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2193138 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2193138 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2163796_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: John Amoah Author-X-Name-First: John Author-X-Name-Last: Amoah Author-Name: Sulemana Bankuoru Egala Author-X-Name-First: Sulemana Author-X-Name-Last: Bankuoru Egala Author-Name: Solomon Keelson Author-X-Name-First: Solomon Author-X-Name-Last: Keelson Author-Name: Emmanuel Bruce Author-X-Name-First: Emmanuel Author-X-Name-Last: Bruce Author-Name: Raymond Dziwornu Author-X-Name-First: Raymond Author-X-Name-Last: Dziwornu Author-Name: Frank Agyemang Duah Author-X-Name-First: Frank Author-X-Name-Last: Agyemang Duah Title: Driving factors to competitive sustainability of SMEs in the tourism sector: An introspective analysis Abstract: The services sector continues to play a major role in the transformation of economies. For instance, the tourism sub-sector, which is a key segment of the service sector has become one of the major contributors to economic transformation in developing economies. Given this prospect, stern competition has been created among tourism firms across the globe. However, the tourism sectors in most developing countries continue to grapple with competitive pressure challenging their competitive sustainability. Drawing on the theory of change, the purpose of this paper is to investigate factors that drive the competitive sustainability of small and medium enterprises in the tourism sector in Ghana. Data was collected from 310 SMEs in the tourism sector through the administration of a structured questionnaire and analyzed using Partial Least Square Structural Equation Modelling. The results show that price sensitivity, site maintenance, and entrepreneurial competency have a positive and significant effect on the competitive sustainability of small and medium enterprises in the tourism sector. By implications, the paper provides managers of tourism facilities with an encompassing mechanism aimed at improving tourism sites, enhancing the entrepreneurial competencies of staff, and adopting pricing strategies to enhance the competitive sustainability of the tourism sector from a developing country’s perspective. The study advances theories on tourism competitive sustainability. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2163796 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2163796 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2163796 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2182625_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hadi Mahmudah Author-X-Name-First: Hadi Author-X-Name-Last: Mahmudah Author-Name: Andi Ina Yustina Author-X-Name-First: Andi Ina Author-X-Name-Last: Yustina Author-Name: Christine Novita Dewi Author-X-Name-First: Christine Novita Author-X-Name-Last: Dewi Author-Name: Bambang Sutopo Author-X-Name-First: Bambang Author-X-Name-Last: Sutopo Title: Voluntary disclosure and firm value: Evidence from Indonesia Abstract: Climate change carries risks that need to be mitigated by all parties, including companies because it affects company value. Many studies find that voluntary disclosure positively affects firm value in developing countries. This study aims to examine the effect of voluntary disclosure (CSR and carbon disclosure on firm value) in the developing country of Indonesia. Researchers suspect that voluntary disclosure practice in developing countries is still low, so that investors respond negatively. To test the hypothesis using regression with a total of 72 observations from the energy sector companies. The results of the study show that voluntary disclosure has a negative effect on firm value. The level of voluntary disclosure in Indonesia is still low, just complying with government regulations, and it is still considered a cost that affects the firm’s value. The implication of this research is to encourage the government to immediately make regulations and concrete steps to mitigate the impact of climate change. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2182625 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2182625 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2182625 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2161761_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Joo-Eon Jeon Author-X-Name-First: Joo-Eon Author-X-Name-Last: Jeon Title: The impact of XR applications’ user experience-based design innovativeness on loyalty Abstract: Web-based extended reality (XR) is an umbrella term for applications such as augmented reality and virtual reality. However, prior studies have only focused on the technological advancement of XR applications. Thus, this research explored the impact of the user experience-based design innovativeness (UXBDI) of XR applications, which refers to the novelties in the design of an existing application created to satisfy user loyalty. This research proposed and examined how XR applications’ UXBDI affect user engagement and loyalty and used structural equation modeling to test the impact of UXBDI on web-based XR application loyalty. A total of 332 users of XR applications participated in the online questionnaire. The findings revealed that attractiveness and interaction, as sub-dimensions of UXBDI, increased XR application engagement. Moreover, an indirect effect of usability on loyalty indicated that engagement acts as a mediator. This study demonstrates that XR applications’ UXBDI is a key component for the user-XR application relationship. These results are meaningful in guiding the management of the XR application cycle. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2161761 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2161761 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2161761 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2173048_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Arum Setyowati Author-X-Name-First: Arum Author-X-Name-Last: Setyowati Author-Name: A.N. Bany-Ariffin Author-X-Name-First: A.N. Author-X-Name-Last: Bany-Ariffin Author-Name: Fakarudin Kamarudin Author-X-Name-First: Fakarudin Author-X-Name-Last: Kamarudin Author-Name: Bolaji Tunde Matemilola Author-X-Name-First: Bolaji Tunde Author-X-Name-Last: Matemilola Title: Role of women board members in the relationship between internal CSR and firm efficiency: Evidence from multiple countries Abstract: The study aims to analyze the effect of internal CSR practices on firm efficiency, focusing on the moderating role of women board members. Using a sample set of 5,997 firms from 39 countries between 2008 and 2019, this study performs Data Envelopment Analysis (DEA) to measure firm efficiency and applies a panel regression to investigate the moderation effect of women board members. The empirical results show that women board members play a crucial moderating role in the relationship between internal CSR and firm efficiency. In general, the link between internal CSR and firm efficiency becomes more positive as the proportion of women board members grows. Similar results were reported in the group of developed country. In the developing status group, however, the role of women board members in the positive relationship between internal CSR and firm efficiency was not significant. This study is novel since no prior research has examined the relationship between the presence of women board members in internal CSR-firm efficiency relationships. Moreover, this study employs a broader range of research data, making the conclusions more representative. We recommend investigating additional characteristics of top management, such as experience, education, and age, for future studies. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2173048 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2173048 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2173048 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2184227_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Md Abu Jahid Author-X-Name-First: Md Abu Author-X-Name-Last: Jahid Author-Name: Rizal Yaya Author-X-Name-First: Rizal Author-X-Name-Last: Yaya Author-Name: Suryo Pratolo Author-X-Name-First: Suryo Author-X-Name-Last: Pratolo Author-Name: Firman Pribadi Author-X-Name-First: Firman Author-X-Name-Last: Pribadi Title: Institutional factors and CSR reporting in a developing country: Evidence from the neo-institutional perspective Abstract: This research aims to investigate how institutional pressures, such as legal, cultural, and normative factors, affect CSR reporting (CSRR) in the context of a developing nation. Based on the purposive sample method, 272 DSE-listed companies from 2017–18 to 2020–21 were identified, and 1088 observations were investigated in this research. The study also employed a content analysis approach to preparing the CSRR index, considering 40 items. The proposed hypotheses were then investigated using the OLS regression model. Applying the neo-institutional theory and the regression analysis results revealed that CSR reporting is positively and significantly associated with the country’s institutional environment. Specifically, the presence of CSR reporting guidelines, the reforming of the corporate governance code, firms auditing with big audit firms, the company’s multinational operations, and firm GRI registration positively impact CSR reporting. As opposed to that, firms’ membership in CSR-related associations was found to have a negative and insignificant impact on CSR reporting. This study pays rigorous attention to policy-level and managerial implications. Mainly, the study provides the regulatory bodies with a valuable insight into applying institutional factors to enhance firm CSR reporting. The study’s findings added to the body of knowledge on CSR reporting by presenting new data on the influence of institutional elements on CSR reporting in the setting of a developing nation like Bangladesh. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2184227 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2184227 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2184227 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2180843_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kofi Kamasa Author-X-Name-First: Kofi Author-X-Name-Last: Kamasa Author-Name: Linda Owusu Author-X-Name-First: Linda Author-X-Name-Last: Owusu Author-Name: Grace Nkansah Asante Author-X-Name-First: Grace Author-X-Name-Last: Nkansah Asante Title: Stock market growth in Ghana: Do financial sector reforms matter? Abstract: Owing to the significant role of financial sector reforms in economic growth, several studies have examined its transmission channels. This paper focuses on the stock market channel by investigating the impact of financial sector reforms on stock market growth in Ghana from 1990 to 2019. A multidimensional index was constructed to measure the financial sector reforms. Employing fully modified least squares (FMOLS) and error-correction models, the findings reveal that financial sector reforms promote stock market growth in Ghana in the long run. By disaggregating the financial sector reforms, the findings reveal that competitive reform has the highest impact followed by behavioural and privatisation reforms respectively. Finally, the findings reveal a bi-causal relationship between financial sector reforms and stock market growth. The paper thus implores the Securities and Exchange Commission (SEC) to reinforce its supervisory role, policy implementation, and investor protection laws to ensure greater compliance with the reforms. In addition, macroeconomic policies that are helpful to the growth of the capital market must be deepened to stimulate expected growth in the Ghanaian stock market. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2180843 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2180843 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2180843 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2180840_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Peter Sappor Author-X-Name-First: Peter Author-X-Name-Last: Sappor Author-Name: Francis Atta Sarpong Author-X-Name-First: Francis Author-X-Name-Last: Atta Sarpong Author-Name: Rezikatu Ahmed Seidu Seini Author-X-Name-First: Rezikatu Author-X-Name-Last: Ahmed Seidu Seini Title: The adoption of IFRS for SMEs in the northern sector of Ghana: A case of structural equation modeling Abstract: The current study investigated the adoption of IFRS for SMEs among 800 SMEs in the northern sector of Ghana. The study specifically determined the awareness level and extent of adoption of the standard. It also assessed how coercive, memetic, normative and environmental factors influenced the adoption of standards among the SMEs. It utilized an explanatory research design that adopted a quantitative approach to analyzing data and making inferences. Adapting a close-ended questionnaire, the PLS-SEM was used in analyzing the data. The study revealed that the majority of SMEs were aware of IFRS for SMEs in financial reporting to a high extent. The study further found that most SMEs did not fully comply to the IFRS for SMEs in preparing and presenting financial statements. Again, Coercive isomorphism and Environmental factors positively influenced the adoption of IFRS for SMEs among SMEs in the northern sector of Ghana. In contrast, mimetic and normative isomorphism played no significant role in the adoption process. The study further found that level of compliance positively moderates the effect of the level of Awareness on IFRS for SME adoption. Challenges associated with IFRS for SMEs (COF) positively influenced its adoption. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2180840 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2180840 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2180840 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2184244_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Neo Ligaraba Author-X-Name-First: Neo Author-X-Name-Last: Ligaraba Author-Name: Tinashe Chuchu Author-X-Name-First: Tinashe Author-X-Name-Last: Chuchu Author-Name: Brighton Nyagadza Author-X-Name-First: Brighton Author-X-Name-Last: Nyagadza Title: Opt-in e-mail marketing influence on consumer behaviour: A Stimuli–Organism–Response (S–O–R) theory perspective Abstract: The paper examines the influence of opt-in e-mail marketing on consumer behaviour. The study attempts to extend the Stimuli–Organism–Response (S–O–R) theory that has been broadly explored in consumer research. Following a critical review of the literature organisation approach, a hypothetical model has been proposed for this study, based on identified factors, such as, informational value, entertainment-based message content, layout, visual appeal, attitude toward e-mail advertising and intention towards the sender in the context of opt-in email marketing. Data were collected in South Africa through an online survey of 436 opt-in e-mail marketing subscribers. Structural equation modelling (SEM) was employed to measure the proposed hypotheses of the study. The research results suggest that even during a pandemic, e-mail marketers could employ certain features in promotional and informational e-mail marketing communication, particularly informational value, entertainment-based message content, layout, visual appeal, as a means to design their e-mail marketing messages and plan e-mail advertising campaigns. The findings of the study are intended to advance the e-mail marketing knowledge base to help marketers during a pandemic, such as COVID-19. The paper provides marketers with relevant insights on how to effectively engage with e-mail subscribers. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2184244 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2184244 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2184244 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2156703_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yetty Komalasari Dewi Author-X-Name-First: Yetty Author-X-Name-Last: Komalasari Dewi Title: Global pandemics and moratorium of investment claims: A perspective from Indonesia Abstract: The outbreak of the Corona Virus Disease 2019 (COVID-19) has given rise to the intersection of foreign investment protection in connection with adverse regulatory changes and the right of host states to regulate the public interest. Countries have enacted a multitude of policies in pursuit of public health and in handling the repercussions of the pandemic including losses to foreign investors, thus giving rise to arbitral claims. In response, governments may impose customary law defense through the doctrine of police powers under the banner of health reasons. This article features an analysis of Indonesia as a sample country to illustrate possible claims that could arise from its regulatory responses to COVID-19 and possible protections that it can rely upon. In recalibrating the investor-State dispute settlement system, a moratorium on investment claims arising from the pandemic should be endorsed as part of a wider set of reforms. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2156703 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2156703 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2156703 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2171644_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Iman Harymawan Author-X-Name-First: Iman Author-X-Name-Last: Harymawan Author-Name: Nadia Anridho Author-X-Name-First: Nadia Author-X-Name-Last: Anridho Author-Name: Adib Minanurohman Author-X-Name-First: Adib Author-X-Name-Last: Minanurohman Author-Name: Sri Ningsih Author-X-Name-First: Sri Author-X-Name-Last: Ningsih Author-Name: Khairul Anuar Kamarudin Author-X-Name-First: Khairul Anuar Author-X-Name-Last: Kamarudin Author-Name: Yulianti Raharjo Author-X-Name-First: Yulianti Author-X-Name-Last: Raharjo Title: Do more masculine-faced CEOs reflect more tax avoidance? Evidence from Indonesia Abstract: The present paper provides new empirical evidence on the relationship between CEO facial masculinity and tax avoidance. We use data from non-financial companies listed on the Indonesia Stock Exchange during the period 2010–2019. The findings suggest that the CEO facial masculinity is positively associated with tax avoidance, which is one of the risky financial decisions. We also conducted a battery of robustness tests, including testing the sample of companies with/without a risk management committee, the interaction with CEO age and big 4 audit firm, the implementation of the tax amnesty in Indonesia, and addressing endogeneity using the propensity score matching. The current measurement of CEO masculinity, which is based on the fWHR of the CEO’s photo, could be further developed by future studies using artificial intelligence (AI) technology. This study contributes to the literature on CEO characteristics by filling in the gaps of biological characteristics associated with tax avoidance decisions. This is the first study investigating the relationship between CEO biological characteristics and tax avoidance. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2171644 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2171644 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2171644 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2164996_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name:   Pujiono Author-X-Name-First:   Author-X-Name-Last: Pujiono Author-Name: Enggar Radityo Author-X-Name-First: Enggar Author-X-Name-Last: Radityo Author-Name: Rohmawati Kusumaningtias Author-X-Name-First: Rohmawati Author-X-Name-Last: Kusumaningtias Author-Name: Rediyanto Putra Author-X-Name-First: Rediyanto Author-X-Name-Last: Putra Title: An overview fair play regulation in England premier league: Accounting information for leverage and financial distress to conservatism Abstract: The Union of European Football Associations (UEFA) has become an industry in recent decades that has attracted many investors. The UEFA issued a Financial Fair Play Regulation (FFPR) policy to control the financial condition of football clubs. This study aims to determine the effect of leverage and financial distress on applying the principle of conservatism to provide a sense of security to investors and creditors. It is quantitative research that uses purposive data from the football companies listed on the London Stock Exchange in 2011–2013. The results indicate that the level of leverage and financial distress positively affect the application of the conservatism principle. In conclusion, the higher level of debt and financial distress will increase the company’s applying the conservatism principle. A suggestion for further research is to test the theory against football leagues in other countries because football leagues in other countries may have different rules. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2164996 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2164996 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2164996 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2178290_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Raazia Gul Author-X-Name-First: Raazia Author-X-Name-Last: Gul Author-Name: Kelvin Leong Author-X-Name-First: Kelvin Author-X-Name-Last: Leong Author-Name: Ammara Mubashar Author-X-Name-First: Ammara Author-X-Name-Last: Mubashar Author-Name: Mamdouh Abdulaziz Saleh Al-Faryan Author-X-Name-First: Mamdouh Abdulaziz Saleh Author-X-Name-Last: Al-Faryan Author-Name: Anna Sung Author-X-Name-First: Anna Author-X-Name-Last: Sung Title: The Empirical Nexus between Data-Driven Decision-Making and Productivity: Evidence from Pakistan’s Banking Sector Abstract: The effective use of digital technologies to create business value has generated enormous data, and using data in decision-making is vital. Although there is growing empirical evidence in favour of a positive association between informed decision-making and firm performance in developed countries, there is little to no evidence of a large-scale study in an emerging economic context. Moreover, there has been scant empirical evidence on how DDDM affects productivity in the banking sector of developing countries. This study examined the impact of DDDM on the productivity of Pakistan’s banking sector from 2016 to 2020 based on primary and secondary data collected from banks registered in Pakistan. The findings suggest that banks who adopt DDDM practices show a 4–7% increase in productivity depending on adjustment to change. We believe this study would shed light on the importance of DDDM in the banking sector of developing countries. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2178290 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2178290 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2178290 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2189998_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lina Hamdan Al-Abbadi Author-X-Name-First: Lina Hamdan Author-X-Name-Last: Al-Abbadi Author-Name: Amani Rajab Abu Rumman Author-X-Name-First: Amani Rajab Author-X-Name-Last: Abu Rumman Title: Sustainable performance based on entrepreneurship, innovation, and green HRM in e-Business Firms Abstract: The purpose of this study is to look into how the three pillars (Entrepreneurship, Innovation, and Green Human Resource Management) effect on sustainable performance. For data collection purposes the researcher uses a “random sample” consisting of (350) employees and managers. The method of data collection was by a questionnaire distributed to the sample. The total returned questionnaires were (268) with a good response rate of approximately (77%). The findings indicated the significant and positive effects of entrepreneurship, innovation, and green HRM on sustainable performance. Entrepreneurship is the most influential variable in sustainable performance followed by green HRM and then Innovation. The study contributes to the literature by conceptualizing the three pillars (entrepreneurship, innovation, and green HRM). Researcher advised employing suitable measurements that are consistent with the dependent variable because of this. Additionally, managers should concentrate on these three pillars to enhance sustainable performance. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2189998 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2189998 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2189998 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2210894_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohamed Hossameldin Khalifa Author-X-Name-First: Mohamed Hossameldin Author-X-Name-Last: Khalifa Title: The moderating effect of gender on the salary equity-affective commitment link: An empirical study of university academic staff in Egypt Abstract: This study aimed to examine the relationships between perceived internal and external salary equity and affective commitment, as well as the moderation effect of gender on these relationships among university academic staff in Egypt. Structural equation modeling was used to test the study hypotheses, based on data obtained through a face-to-face questionnaire survey of 246 academic staff members conveniently-sampled from eight Egyptian universities located in Greater Cairo. The findings of the study disclose: (1) a significant positive relationship between perceived internal salary equity and affective commitment; (2) a significant positive relationship between perceived external salary equity and affective commitment; and (3) that the relationship between perceived internal salary equity and affective commitment is stronger among males. Despite the fact that this study is, methodologically, a replication of other previous studies, it still contributes new insights from Egypt to the predominantly Western and Asian literature on the perceived salary equity-affective commitment link. Additionally, the study examines the neglected moderation effect of gender on this link. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2210894 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2210894 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2210894 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2198061_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Adam Yahya Jafeel Author-X-Name-First: Adam Author-X-Name-Last: Yahya Jafeel Author-Name: Yousif Abdelbagi Abdalla Author-X-Name-First: Yousif Author-X-Name-Last: Abdelbagi Abdalla Author-Name: Alaa Amin Abdalla Author-X-Name-First: Alaa Author-X-Name-Last: Amin Abdalla Author-Name: Mohammed Hersi Warsame Author-X-Name-First: Mohammed Author-X-Name-Last: Hersi Warsame Title: How corporate governance quality affects investment efficiency? An empirical analysis of nonfinancial companies in the Gulf Cooperation Council 2015-2020 Abstract: Motivated by agency and stakeholder theories, this study aims to investigate the effect of corporate governance quality as measured by a single index on investment efficiency in the six Arab Gulf countries, commonly known as Gulf Cooperation Council (GCC) for the period 2015–2020. The study tries to develop a corporate governance quality model comprises 60 items under five main corporate governance elements of disclosure; responsibilities of the board; board effective composition; rights of shareholders and the role of stakeholders; and examines its effect on firms’ investment efficiency in 301 non-financial firms listed in six emerging capital markets in the GCC region. The findings reveal significant evidence that good corporate governance quality as a composite index enhances investment efficiency and mitigates both over- and under-investment. However, when the subcomponents of the corporate governance quality index were regressed individually on investment inefficiency, the findings were mixed. Our findings remain consistent when we control for potential endogeneity bias. The study has theoretically contributed to the corporate governance literature on corporate governance indices and quality by proposing a corporate governance quality model that considers all stakeholders. The practical implications of the study emphasize the significance of good company governance as a driver of investment efficiency; companies are expected to manage resources effectively, and regulators can implement regulations that enhance corporate governance standards in the GCC countries using the developed corporate governance quality model. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2198061 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2198061 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2198061 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2184228_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dany Amrul Ichdan Author-X-Name-First: Dany Author-X-Name-Last: Amrul Ichdan Author-Name:   Yuliansyah Author-X-Name-First:   Author-X-Name-Last: Yuliansyah Author-Name:   Maryani Author-X-Name-First:   Author-X-Name-Last: Maryani Title: Do mental model and creativity help employees to improve their job performance from their participation in the budgeting? Abstract: The purpose of this study is to examine the role of budgetary participation of employees in boosting their performance and through mental model and individual creativity. To address this research question, the study conducts a survey among 78 municipal officers from Lampung regional province using smartPLS method. The study shows that budgetary participation could improve individual performance through mental model building and individual creativity. The direct correlation between budgetary participation and individual performance could be proved statistically. The study reveals that budgetary participation could improve mental model building which in turn will boost individual creativity and performance. This research is the first to empirically examine the positive effect of mental model and creativity for the positive correlation between participation in decision making and individual performance in municipal government. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2184228 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2184228 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2184228 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2196785_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Harris Turino Kurniawan Author-X-Name-First: Harris Turino Author-X-Name-Last: Kurniawan Author-Name: Adhi Setyo Santoso Author-X-Name-First: Adhi Setyo Author-X-Name-Last: Santoso Title: Investment decision in crisis: The alternative view of escalation of commitment in determining investment performance Abstract: This research attempts to apply Image Theory to examine whether the tendency to continue the initial strategy or maintain the status quo known as escalation of commitment (EoC) from institutional investors leads to positive investment performance in unstable real environmental conditions with certain changing trends. In the equity market, investors are always faced with the option of maintaining their existing portfolio (initial strategy) or modifying it (generate emergent strategy) to increase assets as the goal. However, they have a tendency to EoC. Based on this situation, the authors conduct a quantitative study with covariance-based structural equation models (CB-SEM) approach one of the fund management industry in the Indonesian equity market during bearish conditions in the midst of the 2008 global economic crisis and bullish conditions during the crisis recovery as the background. This study shows that EoC is not always associated with more negative performance because it can result in more positive performance in high image compatibility state. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2196785 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2196785 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2196785 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2154057_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Neenu Chalissery Author-X-Name-First: Neenu Author-X-Name-Last: Chalissery Author-Name: Mosab I. Tabash Author-X-Name-First: Mosab I. Author-X-Name-Last: Tabash Author-Name: Mohamed Nishad T Author-X-Name-First: Mohamed Author-X-Name-Last: Nishad T Author-Name: Mamdouh Abdulaziz Saleh Al-Faryan Author-X-Name-First: Mamdouh Abdulaziz Author-X-Name-Last: Saleh Al-Faryan Title: A bibliometric analysis of socially responsible investment based on thematic clustering Abstract: Recently, scholarly interest in Socially Responsible Investment has increased significantly, and it is now regarded as one of the most important fields in business and strategy literature. The growth of socially conscious investors is a key component of the continuous quest for enhanced corporate social responsibility. The bibliometric analysis of 540 publications extracted from the Scopus database exhibits multi-folded growth in socially responsible investment literature from 1991 through 2021. The mapping of bibliographic data based on citation, co-authorship, and co-occurrence revealed the logical framework and connections among the contributing journals, countries, and articles. Further, the study used bibliographic coupling and statistical analysis such as factor analysis, correlation, and regression to evaluate the thematic cluster of documents and factors influencing the total citation of research articles. Even though the trend of publication in this field of research has been increasing over the years, most of the research on the topic was undertaken in developed countries like USA and U.K. The studies were few in the case of developing and emerging nations, especially in India. Developed countries concentrate more on sustainable practices. But it is equally important for developing and emerging economies. The regression analysis disclosed that the length of the article (β = 0.42) and thematic clusters (β = 0.29, 0.46, and 0.44) have a significant positive relation with total citation. Most of the studies have concentrated on evaluating the socially responsible investment from the perspective of the corporate, investor, performance evaluation, and political, social, and environmental perspectives. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2154057 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2154057 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2154057 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2195027_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Asiamah Yeboah Author-X-Name-First: Asiamah Author-X-Name-Last: Yeboah Title: Knowledge sharing in organization: A systematic review Abstract: The main objective of this paper is to bring together scattered literature on knowledge sharing, and analyse them to provide a better understanding of the concept and to suggest emerging directions for future research. The review went through three stages: setting the review protocol, administering the review, and reporting the review. The paper systematically reviewed 110 articles under three research streams: (1) knowledge sharing enablers (2) knowledge sharing processes, and (3) knowledge sharing outcomes. The paper found that little is known about the kind of knowledge that better contributes to develop the competencies required for specific market, there is over-concentration on knowledge sharing enablers than barriers, knowledge sharing process is not linked to the overall firm objective and strategy, and financial outcomes of knowledge sharing has been studied more than nonfinancial outcomes. Based on these findings, organisations have been advised to design knowledge sharing processes in line with their overall business objective, strategy, and resources at their disposal to maximise the benefits of knowledge sharing. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2195027 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2195027 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2195027 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2196041_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dian Ekowati Author-X-Name-First: Dian Author-X-Name-Last: Ekowati Author-Name: Ansar Abbas Author-X-Name-First: Ansar Author-X-Name-Last: Abbas Author-Name: Aisha Anwar Author-X-Name-First: Aisha Author-X-Name-Last: Anwar Author-Name: Fendy Suhariadi Author-X-Name-First: Fendy Author-X-Name-Last: Suhariadi Author-Name: Mochammad Fahlevi Author-X-Name-First: Mochammad Author-X-Name-Last: Fahlevi Title: Engagement and flexibility: An empirical discussion about consultative leadership intent for productivity from Pakistan Abstract: Change and development are continuous processes inside organizations. Maintaining a high level of productivity is critical at all times. Flexibility and engagement are the two most essential factors in determining productivity. Leadership is necessary for an organization to manage these characteristics to be produced correctly. Nevertheless, consultative leadership has been determined to be the most theoretically appropriate form of leadership. The model has been tried and tested in Pakistani higher educational settings. The findings of this study provide evidence that the proposed model is booming, and the pertinent parts of this paper clarify the theoretical and practical aspects of the model. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2196041 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2196041 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2196041 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2178092_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ali S. A. Alomari Author-X-Name-First: Ali S. A. Author-X-Name-Last: Alomari Author-Name: Nasuha L. Abdullah Author-X-Name-First: Nasuha L. Author-X-Name-Last: Abdullah Title: Factors influencing the behavioral intention to use Cryptocurrency among Saudi Arabian public university students: Moderating role of financial literacy Abstract: This study aims to investigate the factors that can predict the behavioral intention of students at public universities in Saudi Arabia to use Cryptocurrency. The UTAUT model was enhanced with the incorporation of security and awareness to develop the theoretical model for this investigation. The paper investigates the impact of performance expectancy, effort expectancy, facilitating condition, social influence, security, and awareness on the behavioral intention to use Cryptocurrency. The moderating role of financial literacy was also investigated on the associations between the proposed adoption factors and the behavioral intention to use Cryptocurrency. SmartPLS 3.2.8 software was used to analyse 344 responses collected via an online survey. The Findings showed that performance expectancy, effort expectancy, social influence, security, and awareness positively impact on behavioral intention to use Cryptocurrency. Moreover, financial literacy moderates the associations between performance expectancy, security, social influence, and behavioral intention. The findings offer valuable insights to Cryptocurrency users, Cryptocurrency developers, and the government of the KSA. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2178092 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2178092 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2178092 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2163094_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Phung Anh Thu Author-X-Name-First: Phung Author-X-Name-Last: Anh Thu Author-Name: Pham Quang Huy Author-X-Name-First: Pham Author-X-Name-Last: Quang Huy Author-Name: Le Huu Tuan Anh Author-X-Name-First: Le Author-X-Name-Last: Huu Tuan Anh Title: Is related party transactions linked to accounting comparability? Evidence from emerging market Abstract: This paper aims to evaluate the relationship between related party transaction (RPT) and accounting comparability (AIC). In this study, the authors use a generalized method of moments (GMM) method to assess the RPT-AIC association by using a sample of 441 non-financial companies in Vietnam for the period 2015–2019. Using the monetary scale to measure the size of the kinds of RPT transactions, the authors find evidence for a positive relation between RPT and AIC. Besides, our results are confirmed through different robustness tests by applying different ways of measurement for RPT and AIC. This study provides valuable empirical evidence about the relationship between RPT and AIC through the research context of an emerging market like Vietnam. This is the first study to diversify the research context in the developing country to answer whether the impact of RPT on business is context-based or global. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2163094 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2163094 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2163094 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2197675_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ngoc Mai Tran Author-X-Name-First: Ngoc Mai Author-X-Name-Last: Tran Author-Name: Manh Ha Tran Author-X-Name-First: Manh Ha Author-X-Name-Last: Tran Title: Do audit firm reputation provide insight into financial reporting quality? Evidence from accrual and real management of listed companies in Vietnam Abstract: The purpose of this paper is to investigate whether audit firm reputation provides insight into financial reporting quality of listed companies in Vietnam. Earning management measured by accrual earning management and real earning management is compared between firms audited by Big 4 auditors and non-Big 4. Using difference in differences approach on the sample of 331 listed companies in Vietnam during 2013–2020, the study finds that Big 4 improves financial report quality through decreasing earning management. The role of Big 4 auditor in monitoring real earing management is more significant than accrual earning management in auditing year because real earning management has been preferred over accrual in years before. This study could provide valuable information for investors and shareholders when using financial report as well as the Government administration in preventing earning management practices and promoting high level of accounting and auditing compliance. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2197675 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2197675 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2197675 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2159747_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lulus Kurniasih Author-X-Name-First: Lulus Author-X-Name-Last: Kurniasih Author-Name: Yusniyati Yusri Author-X-Name-First: Yusniyati Author-X-Name-Last: Yusri Author-Name: Fakarudin Kamarudin Author-X-Name-First: Fakarudin Author-X-Name-Last: Kamarudin Author-Name: Ahmad Fahmi Sheikh Hassan Author-X-Name-First: Ahmad Fahmi Author-X-Name-Last: Sheikh Hassan Title: The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven? Abstract: The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange. The Indonesian CbCR stated in the regulations enacted by government of Indonesia namely Ministry of Finance Regulation no. 213/PMK/2016 (MoFR 213/PMK/2016) and Directorate General of Taxes Regulation no. 29/2017 (DGTR-29/2017). We use panel data in this study. Data is collected from the financial statements of 166 multinational companies listed in Indonesia Stock Exchange from 2010 to 2019, resulting in final sample of 1315 observations. Pooled OLS regression is used to test the hypotheses. The results show that the CbCR regulation issued by the government has significant negative impact on corporate tax avoidance measured by abnormal related party transaction. Thus, it effectively deterred multinational companies’ corporate tax avoidance. Furthermore, we examine the influence of tax haven affiliation on corporate tax avoidance which provides evidence that companies with tax haven affiliation have higher level of corporate tax avoidance. However, the regulation is not significant in moderating the relationship between tax haven affiliation and corporate tax avoidance. The finding gives necessary information for policymakers to formulate a specific policy for the companies that own tax haven affiliation in order to prevent profit shifting by practicing dysfunctional intra-company transaction. Furthermore, this study enriches the literature on the importance of government regulation as external monitoring tool that support tax avoidance theory. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2159747 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2159747 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2159747 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2183559_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Emmanuel Gyamera Author-X-Name-First: Emmanuel Author-X-Name-Last: Gyamera Author-Name: Williams Abayaawien Atuilik Author-X-Name-First: Williams Author-X-Name-Last: Abayaawien Atuilik Author-Name: Ivy Eklemet Author-X-Name-First: Ivy Author-X-Name-Last: Eklemet Author-Name: Akwetey Henry Matey Author-X-Name-First: Akwetey Author-X-Name-Last: Henry Matey Author-Name: Lexis Alexander Tetteh Author-X-Name-First: Lexis Alexander Author-X-Name-Last: Tetteh Author-Name: Paul Kwasi Apreku-Djan Author-X-Name-First: Paul Author-X-Name-Last: Kwasi Apreku-Djan Title: An analysis of the effects of management accounting services on the financial performance of SME: The moderating role of information technology Abstract: Management accounting is very important in the field of accounting. It is a subject which implementation can bring about firm development. There are a lot of studies about management accounting. Past research have analysed various aspects of management accounting. However, the effect of management accounting services on the financial performance of SMEs have not been deeply researched into. This study aims to fill this gap by analysing the effect of management accounting service on the financial performance of SMEs in Ghana’s commerce, service, and manufacturing industries. The study’s population comprises registered SMEs from the Registrar General’s Department. The sample size was calculated using a population of 4,000 registered small and medium businesses to arrive at 365 SMfomular. Managers of SMEs were chosen and contacted using a systematic sample process and given questionnaires to complete. This study used the agency theory and Technology Acceptance Model (TAM). The PLSSEM Software was used to analyze the data collected from the respondents. The study found a relationship between SMEs’ performance and management accounting methods. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2183559 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2183559 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2183559 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2167287_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nisar Ahmad Author-X-Name-First: Nisar Author-X-Name-Last: Ahmad Author-Name: Faisal Nadeem Shah Author-X-Name-First: Faisal Nadeem Author-X-Name-Last: Shah Author-Name: Faisal Ijaz Author-X-Name-First: Faisal Author-X-Name-Last: Ijaz Author-Name: Muhammad Naeem Ghouri Author-X-Name-First: Muhammad Naeem Author-X-Name-Last: Ghouri Title: Corporate income tax, asset turnover and Tobin’s Q as firm performance in Pakistan: Moderating role of liquidity ratio Abstract: This article finds the impact of corporate income tax and asset turnover on financial performance of the corporate sector with panel data in Pakistan. Panel data of sixteen non-financial firms listed in Pakistan Stock Exchange during the time period from 2006 to 2021 are used for analysis. Panel data are collected from the Data Services & Innovations Department, State Bank of Pakistan (SBP). The fixed effect model (FEM) estimates are found more appropriate for estimation on the basis of Hausman test. The study utilizes Tobin q as an indicator of firm financial performance. Findings of study explain that corporate income tax effects firm financial performance positively. However, this impact is not significant. Further, the impact of asset turnover is negative and significant. Negative relation is found between liquidity ratio and firm financial performance. It indicates that a lesser amount of liquid assets evade from expensive borrowing. Tax structure is important for firm financial growth and performance. The improvements in corporate tax structure to boost the investment in the corporate sector of Pakistan are recommended. Further, sales of Pakistani firms do not meet the neck and neck of firm’s assets. Firm is advised to improve product quality for its sale promotion and government can play its role in this regard by devising export policy. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2167287 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2167287 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2167287 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2168510_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abdul Aziz Nugraha Pratama Author-X-Name-First: Abdul Aziz Nugraha Author-X-Name-Last: Pratama Author-Name: M. Luthfi Hamidi Author-X-Name-First: M. Luthfi Author-X-Name-Last: Hamidi Author-Name: Edi Cahyono Author-X-Name-First: Edi Author-X-Name-Last: Cahyono Title: The effect of halal brand awareness on purchase intention in indonesia: the mediating role of attitude Abstract: This research investigated the relationships between the awareness of halal-based products and services and people’s intention to purchase. Also, it explored behavioral attitude as a mediating variable in influencing purchase intention. Data was collected through an online survey with 162 validated respondents. The PLS-SEM method was applied to test four hypotheses connecting the relationship between brand, attitude, and intention variables. The research findings showed that all hypotheses were confirmed, including the mediating role of attitude. This means that halal industry players should respond to consumers shifting from conventional to halal lifestyle orientation, while the regulator requires to provide incentives for promoting a greater halal ecosystem. The originality of this research is that this study strengthened previous research on the role of consumers’ attitudes that positively affect the intention to purchase halal products and services. This study revealed that consumers expand their consumption of traditional halal products and services (food, Islamic banking, fashion) to lifestyle (shopping) and well-being (fitness and swimming pool). Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2168510 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2168510 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2168510 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2160585_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rosalita Rachma Agusti Author-X-Name-First: Rosalita Rachma Author-X-Name-Last: Agusti Author-Name: Aulia Fuad Rahman Author-X-Name-First: Aulia Fuad Author-X-Name-Last: Rahman Title: Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia Abstract: This study investigates the extent to which tax literacy, power, and trust strengthen tax attitudes in Indonesian micro, small, and medium enterprises. To meet this objective, this study analyzes (1) the effect of tax literacy on trust and power, (2) the effect of trust and power on voluntary compliance and tax avoidance, and (3) the direct and indirect effects of tax literacy on voluntary compliance and tax avoidance through trust and authority. The findings indicate that tax literacy is very important in determining trust and power. Further, trust and tax authority are important to create a synergistic climate that encourages increased voluntary compliance. Despite evidence that trust in tax authorities is likely to reduce tax evasion, the power of tax authorities had no significance in determining tax evasion. In this case, power was present solely because of the tax obligations imposed through tax regulations rather than legitimacy. Additionally, this study found that trust in authority and the power of authority mediate the relationship between tax literacy and voluntary compliance. Hence, it demonstrates that voluntary compliance depends on whether or not trust and power create legitimacy in the view of taxpayers. A stronger perception of trust and power can ultimately increase tax compliance. For SMEs, the role of tax literacy is crucial, as it helps SMEs understand the facilities provided by the government in the form of tax privileges or facilities. This research uncovered the importance of tax knowledge and its benefits for SMEs in terms of understanding their situation regarding tax. Further, SMEs would be better placed to understand the privileges provided by the government if tax administration principles were simplified. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2160585 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2160585 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2160585 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2188641_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hai Phan Thanh Author-X-Name-First: Hai Author-X-Name-Last: Phan Thanh Author-Name: Thu Hoang Anh Author-X-Name-First: Thu Author-X-Name-Last: Hoang Anh Title: The mediating impact of airlines’ image in relation of corporate social responsibility and customers’ loyalty: An empirical in Vietnam Abstract: Corporate social responsibility (CSR) towards sustainable development has been identified as a marketing philosophy that businesses in developed countries should pursue in the post-Covid-19 era as these practices deal with urgent global social and environmental challenges. Such efforts contributing to sustainable development will enhance corporate image and reinforce strong bonds with customers. In developing countries like Vietnam, how CSR affects consumer behaviour and the mechanism regulating the relationship between CSR and consumer behavior are the research gaps that have not been widely investigated. This study explores the relationship between CSR and customer loyalty, with the emphasis on the mediating role of corporate image. Focusing on the Vietnamese aviation industry, the author surveyed 514 passengers and analyzed them using structural equation modeling. Our findings show that CSR has a positive impact on corporate image and customer loyalty. In addition, CSR also affects customer loyalty through enhancing corporate image. Research results have provided research implications and management implications for the future. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2188641 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2188641 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2188641 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2164139_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ngoc Khuong Mai Author-X-Name-First: Ngoc Khuong Author-X-Name-Last: Mai Author-Name: Thanh Tung Do Author-X-Name-First: Thanh Tung Author-X-Name-Last: Do Title: The role of leadership and organizational learning in fostering high performance of tourism firms in Vietnam Abstract: This study extends prior work by developing a comprehensive framework examining how leadership and organizational learning facilitate the achievement of high performance in organizations. Following quantitative approach, this study used survey questionnaire to collect data from leaders in the tourism sector. SmartPLS was applied to perform PLS-SEM statistical techniques with 638 responses collected. The findings revealed that high performance of tourism firms was directly and indirectly affected by leadership traits, leadership competencies, complexity leadership and organizational learning. This study has a significant contribution to leadership, organizational learning, and organizational high performance literature by providing a comprehensive framework of the relationships among these phenomena. Significant implications for both theory and practice were provided. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2164139 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2164139 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2164139 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2128255_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name:   Solimun Author-X-Name-First:   Author-X-Name-Last: Solimun Author-Name: Adji Achmad Rinaldo Fernandes Author-X-Name-First: Adji Achmad Author-X-Name-Last: Rinaldo Fernandes Title: Innovation-Based Research Using Structural Flexibility and Acceptance Model (SFAM) Abstract: The research objectives are as follows: (1) Develop a solid structural model assuming normality and homoscedasticity. (2) Obtain the property estimator of the flexible and robust SFAM structural model. (3) Obtaining hypothesis testing of each relationship built from the flexible and strong SFAM structural model. This research is integrated with a flexible and robust modeling approach based on nonparametric smooth spline regression analysis (RNSS) that can capture the shape and robustness of relationships dependent on empirical data. There are at least three transformation methods namely SRS, MSI and RASCH that will be used in SFAM development. The results obtained are the development of a flexible structural model in the form of relationships between variables and a robust structural model from the two assumptions, then the estimator properties and hypothesis testing of each relationship are built from the two models. The authenticity of this research is very evident in the discovery of a new model, namely SFAM that can accommodate various things, which are the weaknesses of various existing analytical tools such as recursive and recursive models, more than one endogenous variable, flexible and strong models. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2128255 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2128255 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2128255 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2167292_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Robiyanto Robiyanto Author-X-Name-First: Robiyanto Author-X-Name-Last: Robiyanto Author-Name: Bayu Adi Nugroho Author-X-Name-First: Bayu Adi Author-X-Name-Last: Nugroho Author-Name: Eka Handriani Author-X-Name-First: Eka Author-X-Name-Last: Handriani Author-Name: Budi Frensidy Author-X-Name-First: Budi Author-X-Name-Last: Frensidy Title: Measuring the effectiveness of ASEAN-5 initiatives from emerging market portfolio’s perspective Abstract: ASEAN nations started ASEAN Economic Community (AEC) initiatives, with the goal of improving the economic movement in ASEAN. The initiative is expected to lead to higher integration in the regions. The objective of this research was to study the integration of equity markets in the ASEAN-5 nations (Indonesia, Malaysia, Singapore, Thailand, and the Philippines), particularly those involving the Indonesian stock market (Indonesia’s economy is the largest in the region), and to analyze the diversification opportunities among ASEAN equity exchanges. Theoretically, capital markets in these nations should be more integrated following the introduction of AEC due to the integration of their economy and removal of several investment restrictions, including foreign ownership limitation. The data used was weekly data was used from January 2000 to June 2019, which was divided into four periods: pre-crisis, crisis, post-crisis and AEC. The methods used were DCC-GARCH, AG-DCC, volatility spillovers, Granger causality and diversification ratio from the mean-variance framework. The results showed robust evidence that there were still less integrated equity markets in ASEAN-5. The volatility spillover declined during the post-crisis period and was relatively stable during the AEC period. This result implies that ASEAN-5 initiatives have an impact on the capital markets. However, the implementation of the AEC is still far from successful since the equity exchanges have become less integrated than in the post-crisis period. Investors in Malaysia, Singapore, and the Philippines are encouraged to avoid investing heavily in Indonesia and Thailand equities during market turmoil since both are net contributors to volatility. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2167292 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2167292 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2167292 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2174084_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nur Cahyonowati Author-X-Name-First: Nur Author-X-Name-Last: Cahyonowati Author-Name: Dwi Ratmono Author-X-Name-First: Dwi Author-X-Name-Last: Ratmono Author-Name: Agung Juliarto Author-X-Name-First: Agung Author-X-Name-Last: Juliarto Title: The role of social norms and trust in authority in tax compliance dilemmas Abstract: This study aims to examine the effect of economic factors and psychological factors on dilemmas in tax reporting. This study considers psychological factors caused by the inconsistency of the traditional tax compliance model. The economic factors tested are fines and tax audits while the psychological factors tested are trust and social norms. This study applied an experimental method with a 2x2x2 factorial design to investigate tax compliance. The final participants comprise 196 students. The results provide empirical evidence that trust and social norms can be explanatory factors in tax reporting dilemmas. However, this study does not provide empirical evidence regarding the effect of economic factors on tax compliance. The research results imply that the tax authorities need to consider the psychological factors behind taxpayers achieving honesty in tax reporting. This research also has implications in terms of the importance of a comprehensive approach in investigating compliance behavior. Overall, this study contributes to the literature that emphasizes the importance of psychological factors to investigate tax compliance. This study suggests the importance of social norms and trusts to guide behavior in tax compliance dilemmas. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2174084 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2174084 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2174084 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2160584_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mustafa İyibildiren Author-X-Name-First: Mustafa Author-X-Name-Last: İyibildiren Author-Name: Tevfik Eren Author-X-Name-First: Tevfik Author-X-Name-Last: Eren Author-Name: Mehmet Burak Ceran Author-X-Name-First: Mehmet Burak Author-X-Name-Last: Ceran Title: Bibliometric analysis of publications on web of science database related to accounting information system with mapping technique Abstract: One of the main tasks of the accounting information systems is to provide information users at all levels with reliable and easy-to-understand information to be used in planning and auditing activities at the required time and place. Changing conditions lead accounting information systems to renew and contribute more to business management. In this study, the article studies related to the accounting information system in the world under this subject were examined with the bibliometric analysis method, and the 20 most cited and the most recent 40 studies among these studies were evaluated in terms of subject, method, and result. Within the scope of the study, it is seen that the most publications were made in 2020, according to the results of the searches carried out on the subject of “accounting information system” in the Web of Science database between 1985 and 2022. When the examined publications were evaluated in terms of countries, it was determined that the only country that exceeded the limit of 100 publications was the USA, which was far ahead of other countries in the number of citations of these publications. In the distribution of the reviewed publications by universities, Iowa State University from the USA is at the top of the list with seven publications. Among the authors, it was revealed that Diane J. Janvrin had the highest number of publications with 7 articles. Finally, by including the 20 most cited studies and the 40most recent studies, their methods and results, a map of the most used publications from the past to the present has been made, and it has been tried to reveal which topics and their results are currently discussed. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2160584 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2160584 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2160584 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2191777_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rimsha Baheer Author-X-Name-First: Rimsha Author-X-Name-Last: Baheer Author-Name: Kanwal Iqbal Khan Author-X-Name-First: Kanwal Iqbal Author-X-Name-Last: Khan Author-Name: Zeeshan Rafiq Author-X-Name-First: Zeeshan Author-X-Name-Last: Rafiq Author-Name: Tayyiba Rashid Author-X-Name-First: Tayyiba Author-X-Name-Last: Rashid Title: Impact of dark triad personality traits on turnover intention and mental health of employees through cyberbullying Abstract: The increased usage of technology has engendered different forms of bullying. While scholars affirm that cyberbullying is considered to exhibit the most harmful impacts on individuals among the different types of bullying. It needs to be underscored that the multifaceted and recurring nature of cyberbullying, particularly in the workplace, has a more hazardous effect on employees. It is urged that the highly competitive working environment has exacerbated the problems of rivalry among employees, which subsequently pushes them towards cyberbullying. Despite an extensive body of knowledge on traditional bullying, research still lacks the effect of cyberbullying in the workplace context. This research addresses the gaps by explaining the impact of the dark triad of personality traits (DTPT) on turnover intention and employees’ mental health through cyberbullying. It incorporated a unique multistage sampling approach in which data were gathered through self-administered questionnaires from the banking sector. The analyses showed a direct relationship between the DTPT and turnover intention. Cyberbullying partially mediates the relationship between DTPT and turnover intention. Findings also indicate that the DTPT negatively affects employees’ mental health. A vital facet of this research is testing the mediating role of cyberbullying between DTPT and employees’ mental health and turnover intention. The findings are of great value to organizational stakeholders, where management can adopt various strategies and training programs to reduce the detrimental effects of cyberbullying. Such initiatives enable employees to cope with mental health issues, mitigating negative workplace behaviour and minimizing turnover intention. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2191777 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2191777 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2191777 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2181156_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ahmad Yuosef Alodat Author-X-Name-First: Ahmad Yuosef Author-X-Name-Last: Alodat Author-Name: Hamzeh Al Amosh Author-X-Name-First: Hamzeh Author-X-Name-Last: Al Amosh Author-Name: Saleh F. A. Khatib Author-X-Name-First: Saleh F. A. Author-X-Name-Last: Khatib Author-Name: Marwan Mansour Author-X-Name-First: Marwan Author-X-Name-Last: Mansour Title: Audit committee chair effectiveness and firm performance: The mediating role of sustainability disclosure Abstract: The primary goal of this study is to investigate the influence of sustainability disclosure (SD) practices on the relationship between audit committee chair characteristics and firms’ performance. The current study used an experimental approach to data collection and analysis. The predicted variable is the AC chair characteristics; the predictor variables are the performance indicator’s return on equity (ROE). The study investigated the indirect impact of the mediating role in the SD index. We manually analysed 405 annual reports of the companies listed on the ASE from 2014 to 2018. The findings revealed a significant and positive relationship between the accounting expertise, tenure, and monitoring expertise of the AC chairs and the performance of the firm measures tested, namely, ROA and ROE. Meanwhile, AC chair experiential expertise types and firm performance measures have a positive but insignificant relationship. Furthermore, the findings revealed that sustainability disclosure mediates the relationship between AC chair effectiveness and ROE in part. The results of this study will help firms understand the expertise of AC chair characteristics that can help firms in Jordan to perform better. The findings indicated that the effectiveness of AC chairs contributes to improved firm performance through sustainability practices. This study is one of the few studies that dealt with AC chair characteristics and one of the first studies that linked this variable to firm performance. Furthermore, our selection of the Jordanian context emphasizes the topic’s importance, as it is one of the developing contexts that has recently seen regulatory reforms in financial markets. It also expands on previous research by looking at Jordan’s listed ASE firms. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2181156 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2181156 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2181156 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2173838_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Luc Phan Tan Author-X-Name-First: Luc Author-X-Name-Last: Phan Tan Author-Name: Thu-Hang Le Author-X-Name-First: Thu-Hang Author-X-Name-Last: Le Title: THE INFLUENCE OF PERCEIVED PRICE AND QUALITY OF DELIVERY ON ONLINE REPEAT PURCHASE INTENTION: THE EVIDENCE FROM VIETNAMESE PURCHASERS Abstract: The purpose of this study is to explore the role of perceived price and delivery quality in influencing the repeat purchase intention through perceived value and consumer satisfaction. A total of 791 survey questionnaires were collected by the convenience sampling method from consumers who have previously purchased from the same online store. This study uses partial least squares to analyze data through SmartPLS 3.0 software. The data analysis procedure consists of assessing the reliability and validity of the measurement model and the evaluation of the structural model. The research results show that delivery quality and perceived price affect the perceived value and do not affect satisfaction. In contrast, perceived value directly affects repeat purchase intention and indirectly through satisfaction. Online stores should pay attention to order processing time, packaging time and cooperate with shipping companies to improve delivery quality. In addition, online stores should also have appropriate pricing policies to help increase perceived value and form repeat purchase intentions. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2173838 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2173838 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2173838 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2163095_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anthony Owusu-Ansah Author-X-Name-First: Anthony Author-X-Name-Last: Owusu-Ansah Author-Name: Nene Lartey Addico Author-X-Name-First: Nene Lartey Author-X-Name-Last: Addico Author-Name: Godfred Amewu Author-X-Name-First: Godfred Author-X-Name-Last: Amewu Title: Firm characteristics and the use of investment decision techniques in the global south: Evidence from Ghana Abstract: This study uses a survey approach to investigate how managers associated with thirty (30) firm characteristics subgroups apply thirty-seven (37) investment decision techniques in practice in a frontier market covering: capital budgeting, cost of equity, cost of capital, and adjustments for other types of systemic risk. The results show that 27 out of 30 firm subgroups significantly apply a payback period, and 0 out of 30 firm subgroups significantly apply any of the cost of equity estimation techniques investigated, deviating from the current literature. Nineteen out of 30 firm subgroups significantly apply a single common firm-wide discount rate for all projects, which is in line with global trends but inappropriate. It seems that frontier market managers are leaning toward simplicity as payback period, no cost of equity estimation and using a single common firm-wide discount rate do not properly account for time and risk. This may lead to less optimal investment decisions: resulting in firm value degradation. Promoting policies that reduce uncertainties in frontier markets may encourage the dominant use of net present value, cost of equity estimation and opportunity risk-adjusted cost of capital techniques to support firm value maximisation. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2163095 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2163095 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2163095 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2162686_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Afia Nyarko Boakye Author-X-Name-First: Afia Nyarko Author-X-Name-Last: Boakye Author-Name: Richard Kofi Asravor Author-X-Name-First: Richard Kofi Author-X-Name-Last: Asravor Author-Name: John Essuman Author-X-Name-First: John Author-X-Name-Last: Essuman Title: Work-life balance as predictors of job satisfaction in the tertiary educational sector Abstract: This paper examines work-life balance as a predictor of job satisfaction in the tertiary education sector. The structural equation model was used to quantitatively analyse cross-sectional data gathered from 476 employees of 8 tertiary institutions operating in the Greater Accra region of Ghana. The study concludes that workplace support has a positive effect on personal life interference with work, and work interference with personal life. Work interference with personal life and personal life interference with work had a negative relationship with satisfaction with work life. The study recommends that personal life interference with work and work interference with the personal life of workers should be a priority of tertiary institutions, as it will help improve workplace support. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2162686 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2162686 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2162686 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2200608_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rojana Khunkaew Author-X-Name-First: Rojana Author-X-Name-Last: Khunkaew Author-Name: Jittima Wichianrak Author-X-Name-First: Jittima Author-X-Name-Last: Wichianrak Author-Name: Muttanachai Suttipun Author-X-Name-First: Muttanachai Author-X-Name-Last: Suttipun Title: Sustainability reporting, gender diversity, firm value and corporate performance in ASEAN region Abstract: This paper aimed to examine the influences of sustainability reporting and gender diversity on corporate outcomes of listed companies in ASEAN region. The listed companies in ASEAN region consisting of Thailand, Malaysia, Indonesia, and the Philippines during 2010 to 2019 were used as population and sample of this study. Seven key performance indexes of the Global Reporting Initiative (GRI) Standards, Carbon Disclosure Project (CDP), Carbon Knights, and Refinitiv were used to measure the extent and level of sustainability reporting, while the proportion of female board committee was used to measure gender diversity, and firm value measured by Tobin’s Q and firm performance measured by return on asset (ROA) were used as the proxies of corporate outcomes. The sequential logit regression models were developed to test the hypotheses used in this study. This study found positive impact of energy used, water management, work safety, and gender diversity on corporate performance, while corporate performance was influenced by carbon emission and waste management negatively. Moreover, gender diversity moderated the negative relationship between energy used, water management, work safety, and corporate performance. On the other hand, there was water management, and work safety influencing firm value positively, while waste management had negative impact on firm value. However, gender diversity did not moderate any relationship between sustainability reporting and firm value. The study findings benefit to top management who may encourage in sustainability reporting especially water management and work safety to enhance the corporate performance and value. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2200608 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2200608 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2200608 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2170070_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Francis Aboagye-Otchere Author-X-Name-First: Francis Author-X-Name-Last: Aboagye-Otchere Author-Name: Prince Yeboah Boateng Author-X-Name-First: Prince Yeboah Author-X-Name-Last: Boateng Title: Financing decision, ownership type and financial performance of listed non-financial companies in Ghana Abstract: The study aims to investigate the nexus between financing decision, ownership type and financial performance of listed non-financial companies in Ghana. Data were selected from 22 listed non-financial companies on the Ghana Stock Exchange from the years 2010 to 2021. A non-parametric estimation technique-robust OLS (Driscoll-Kraay) was employed to test the variables of interest. Findings indicate that long-term debt funding directly affects ROA, ROE and TQ negatively. Again, total debt funding posits a positive link with ROE and TQ. Moreover, the direct relationship between ownership type, financing decision and accounting-based performance measure (ROE) was insignificant but significant with market-based performance measure (TQ). Subsequently, the interaction role propelled ownership (foreign and state) to be significant on the relation between financing decision and financial performance. Largely, foreign-owned companies play a strong positive role on the link between financing decision and financial performance. Further, state ownership negatively affects the association between financing decision and financial performance. The study contributes to knowledge by considering the multiplier effect of ownership type on the relationship between financing decision and financial performance in Ghana. For policy implication, regulators specifically of state interest entities should formulate balanced frameworks for welfare seeking in public service delivery and performance for sustainability. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2170070 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2170070 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2170070 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2178093_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ahmad S. Ajina Author-X-Name-First: Ahmad S. Author-X-Name-Last: Ajina Author-Name: Hafiz Muhammad Usama Javed Author-X-Name-First: Hafiz Muhammad Usama Author-X-Name-Last: Javed Author-Name: Saqib Ali Author-X-Name-First: Saqib Author-X-Name-Last: Ali Author-Name: Ahmad M. A. Zamil Author-X-Name-First: Ahmad M. A. Author-X-Name-Last: Zamil Title: Are men from mars, women from venus? Examining gender differences of consumers towards mobile-wallet adoption during pandemic Abstract: The post-covid-19 era has witnessed the need for mobile-wallet app adoption due to non-physical transactions. Prior researchers have captured consumers’ mobile-wallet adoption by involving facilitators or inhibitors. The detailed effect of facilitators and inhabitations in developing consumers’ intention regarding mobile-wallet apps in a single model remain untapped in the marketing literature. The current study used two lenses: behavioral reasoning theory and gender schema theory, to investigate reasons for and against mobile-wallet adoption in Pakistan. For this purpose, two independent but relevant studies were performed. Study 1 involved respondents from the Punjab province, while study 2 mainly focused on the other three provinces of Pakistan, i.e., Sindh, Baluchistan and Khyber Pakhtunkhwa. PLS was used for SEM and Multigroup analysis. Study 1ʹs results revealed that attitude significantly influences intention. Moreover, “reason for” and “reason against” significantly affect consumers’ attitudes and intentions for mobile-wallet app adoption. Study 2 confirmed the results of study 1 and provided significant differences between males and females regarding mobile-wallet adoption. Such as, males have a more substantial influence on mobile-wallet apps’ adoption than females. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2178093 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2178093 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2178093 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2176283_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sri Gunawan Author-X-Name-First: Sri Author-X-Name-Last: Gunawan Author-Name: Sugiarto Koentjoro Author-X-Name-First: Sugiarto Author-X-Name-Last: Koentjoro Title: Orchestration to improve the performance and sustainability of family companies Abstract: The purpose of this study is to identify the efforts made by family businesses to develop knowledge resources in order to improve innovative performance and market adaptability. This study employs a single case study exploratory design, with “indepth interviews” conducted with 9 participants from three companies in one group in Indonesia. The findings revealed a process of developing human and social capital resources to expand the company’s knowledge resources. Other findings identified the critical processes of empowerment and authority coordination. It was used to establish a family business that encourages generational involvement and is capable of supporting the process of increasing knowledge resources. It was used to establish a family business that encourages generational involvement and is capable of supporting the process of increasing knowledge resources. Furthermore, this research can be a foundation for encouraging resource orchestration in family businesses to increase sustainability. It is one of the studies that integrate resource orchestration theory with management knowledge and explains the importance of creating a conducive family business for sustainability due to generational involvement. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2176283 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2176283 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2176283 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2152891_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: John Amoah Author-X-Name-First: John Author-X-Name-Last: Amoah Author-Name: Abdul Bashiru Jibril Author-X-Name-First: Abdul Bashiru Author-X-Name-Last: Jibril Author-Name: Michael Amponsah Odei Author-X-Name-First: Michael Amponsah Author-X-Name-Last: Odei Author-Name: Sulemana Bankuoru Egala Author-X-Name-First: Sulemana Author-X-Name-Last: Bankuoru Egala Author-Name: Raymond Dziwornu Author-X-Name-First: Raymond Author-X-Name-Last: Dziwornu Author-Name: Kofi Kwarteng Author-X-Name-First: Kofi Author-X-Name-Last: Kwarteng Title: Deficit of digital orientation among service-based firms in an emerging economy: a resource-based view Abstract: Digital technologies are essential tools that Service-based firms can integrate into their business to transform their operations. However, in the emerging countries’ perspective, research on the application of digital orientation among Service-based firms is less researched. This poses questions to scholars why the adoption of digital orientation is quite low among developing economies. The purpose of this article is to examine the impediments to digital orientation among Service-based firms in emerging and developing countries. Inspired by a resource-based view, a survey using a structured questionnaire was administered to 466 respondents (management and employees) of Service-based firms via a convenience sampling method in Ghana. Findings revealed that the knowledge gap, cost burden, and upgrading of technology positively and significantly create the gap in digital orientation among Service-based firms. The authors admonished that Service-based firms should 'be orient' on the use of digital technologies through appropriate training programs to enhance its adoption. The study again recommends practitioners of Service-based firms cultivate the habit of investing in human and technical capacities to optimize the benefits of the evolution of digital technologies. Limitations and future research directions are discussed. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2152891 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2152891 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2152891 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2167550_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nawang Kalbuana Author-X-Name-First: Nawang Author-X-Name-Last: Kalbuana Author-Name: Muhamad Taqi Author-X-Name-First: Muhamad Author-X-Name-Last: Taqi Author-Name: Lia Uzliawati Author-X-Name-First: Lia Author-X-Name-Last: Uzliawati Author-Name: Dadan Ramdhani Author-X-Name-First: Dadan Author-X-Name-Last: Ramdhani Title: CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance Abstract: This research aims to confirm the reliability of agency theory as an approach to explaining the impact of CEO narcissism, corporate governance as represented by boards of size and female directors, financial distress, and company size on corporate tax avoidance. In this quantitative study, companies trading on the Indonesia stock exchange in 2017–2021 serve as the population and the research samples. This study uses panel data to integrate concepts, theories, and data on research variables in the investigation of ordinary least squares, random effects, and fixed effects with Stata software. Principals can use panel data-based research with testing to choose agents to run the business. Analyzing panel data is one way to test research that gives more accurate results. According to the first finding, CEO narcissism has a negative impact on corporate tax avoidance; the second finding, the board size had a positive impact on this strategy; the third finding, female directors had a positive impact on this strategy; the fourth finding is that financial distress does not affect this strategy; and on the fifth finding, the company size, the less likely its leaders are to engage in corporate tax avoidance strategies. The results of this study support agency theory in finding empirical evidence about the influence of CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance with limitations on sampling in companies listed on the Indonesia Stock Exchange with the LQ 45 category. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2167550 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2167550 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2167550 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2185069_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anil Yigit Author-X-Name-First: Anil Author-X-Name-Last: Yigit Author-Name: Dominik K. Kanbach Author-X-Name-First: Dominik K. Author-X-Name-Last: Kanbach Title: The significance of technology-driven entrepreneurship activities: Lessons from SMEs operating in the manufacturing industry Abstract: Innovation in small and medium enterprises (SMEs) is often the result of technology-driven or market-pull entrepreneurship activities. So far, although its importance in practice, as well as in academia continues to grow, extant research exhibits little theory about the process of technology-driven entrepreneurship in SMEs. The study aims to better understand how technology-driven entrepreneurship processes transform business in SMEs in the manufacturing industry. Therefore, we developed a technological entrepreneurship (TE) process framework by utilizing the flexible pattern matching approach (FPMA). We iteratively compared a priori patterns from existing theoretical knowledge to empirical findings that emerged from in-depth interviews with corporate executives in the manufacturing industry. The framework highlights the TE process in SMEs leading to four output components: (1) corporate-function-related, (2) business-model-related, (3) competitiveness-related, and (4) customer-related. This study makes a unique contribution to academia by being the first that develops a TE process framework tailored to SMEs from the manufacturing industry. We point out that sustainable growth and competitiveness of SMEs depends on appropriate TE process management, and we underline the strategic importance of TE-driven transformation for SME managers. Our study expands the scope of TE and SME research and provides empirically grounded insights into technology-driven innovation. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2185069 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2185069 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2185069 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2188982_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Deni Gustiawan Author-X-Name-First: Deni Author-X-Name-Last: Gustiawan Author-Name:   Noermijati Author-X-Name-First:   Author-X-Name-Last: Noermijati Author-Name: Siti Aisjah Author-X-Name-First: Siti Author-X-Name-Last: Aisjah Author-Name: Nur Khusniyah Indrawati Author-X-Name-First: Nur Khusniyah Author-X-Name-Last: Indrawati Title: Workplace incivility to predict employee silence: Mediating and moderating roles of job embeddedness and power distance Abstract: The purpose of this study is to investigate whether workplace incivility explains the phenomenon of employee silence behavior in the hospitality sector and how job embeddedness and power distance mediate and moderate this relationship. Data were collected from 359 frontline staff at several hotels and restaurants in Jakarta, Indonesia. The data were analyzed using moderating mediation procedures using the Macro Process. Workplace incivility was negatively related to job embeddedness and positively to employee silence behavior. Job embeddedness was positively associated with employee silence and mediates the relationship between workplace incivility and employee silence. Finally, power distance is directly related to employee silence and moderates the relationship between workplace incivility and employee silence. Hence, the relationship between workplace incivility and employee silence was stronger among employees who perceived higher power distance. The results of this study could be used to guide the management of the hospitality industry. In particular, disrespectful treatment from seniors or supervisors perceived by employees triggers a decrease in job embeddedness and increases silent behavior. Management needs to implement several policies to prevent uncivil actions in the workplace. Moreover, the present study suggests that organizational managers applied special incentives for employees to actively share their information, ideas, and opinions to stimulate employee voice. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2188982 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2188982 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2188982 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2193181_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohamed Husni Ali Athamneh Author-X-Name-First: Mohamed Husni Ali Author-X-Name-Last: Athamneh Author-Name: Juraifa Jais Author-X-Name-First: Juraifa Author-X-Name-Last: Jais Title: Factors affecting human resource agility: A literature review and future research directions Abstract: This article gives a contextual understanding of human resource agility by highlighting organizational factors that influence it. The existing literature lacks assessments of the level of knowledge on this subject. The objective of this research was to address this gap by examining scholarly advancements in the area of human resources agility. To accomplish this, researchers reviewed all of the articles that would have been available in various electronic databases up to 2022. Conceptually, the data enabled us to determine that the agility of human resources comprised three connected dimensions: proactivity, resilience, and adaptation. One can acquire these characteristics through I) effective communication, II) delegation of authority, III) decision-making, and IV) work teams. This study also allowed us to suggest a plan for future research on the agility of human resources and other related topics. This article highlights the significance of human resource agility and its potential impact on business competitiveness, particularly in developing nations. It also brings attention to a topic that has limited discussion in academic literature. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2193181 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2193181 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2193181 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2192313_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Gilbert K. Amoako Author-X-Name-First: Gilbert K. Author-X-Name-Last: Amoako Author-Name: Jonas Bawuah Author-X-Name-First: Jonas Author-X-Name-Last: Bawuah Author-Name: Emmanuel Asafo-Adjei Author-X-Name-First: Emmanuel Author-X-Name-Last: Asafo-Adjei Author-Name: Catherine Ayimbire Author-X-Name-First: Catherine Author-X-Name-Last: Ayimbire Title: Internal audit functions and sustainability audits: Insights from manufacturing firms Abstract: We examined the nexus between four internal audit functions (IAF) and sustainability audits (SA) of manufacturing firms. The specific IAF employed in this study were; risk management practices (RMP), sustainability sensitivity (SS), internal audit effectiveness (IAE) and enactments, policies, standards, systems and procedures (EPS). In line with the four measures of IAE, the study puts forward to investigate four research hypotheses. The explanatory research design and quantitative research approach were applied to achieve the study’s objective. A sample of 1340 managers of SMEs were invited to complete a standard questionnaire based on extensive evaluations of prior empirical investigations. The samples were chosen using a straightforward random process from a population of 2495 manufacturing companies. The results were estimated using the partial Least Square Structural Equation Modelling (PLS-SEM) method. Findings from the study divulged that internal audit effectiveness, risk management process and sustainability sensitivity had significant positive relationship with sustainability audits. It is important for the creation of an audit department, the hiring of a permanent internal auditor, the provision of suitable logistics, the training of personnel on the value of internal audit, and the use of internal auditing standards and principles in the report-writing process for an enhanced sustainability audit. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2192313 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2192313 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2192313 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2167551_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Medina Almunawwaroh Author-X-Name-First: Medina Author-X-Name-Last: Almunawwaroh Author-Name: Doddy Setiawan Author-X-Name-First: Doddy Author-X-Name-Last: Setiawan Title: Does audit committee characteristics a driver in risk disclosure? Abstract: Risk disclosure is one of the practices of corporate governance. Disclosure of risk is an important aspect of a company’s financial reporting since it provides information on how various risks can occur, the company’s response to these risks, and the impact these risks have on the company’s future. By sharing risk information, the corporation has attempted to be more transparent in delivering information to its stakeholders. Based on risk disclosure information, stakeholders are anticipated to make better judgments. This study aimed to examine the influence of audit committee characteristics on risk disclosure. This analysis includes 202 bank statements from 2017 to 2021, the observation period for banks listed on the Indonesia Stock Exchange. Regression was used for data extracted from annual reports, corporate governance reports, and company websites. The results demonstrated that the audit committee’s expertise positively impacted risk disclosure. Risk disclosure is unaffected by the size and frequency of the audit committee. The audit committee plays a crucial role in providing information regarding risks; therefore, the corporation must pay close attention to the audit committee’s quality. The knowledge of audit committees with a background in accounting or financial education can promote risk disclosure. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2167551 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2167551 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2167551 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2199485_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Minh Thanh Loi Author-X-Name-First: Minh Thanh Author-X-Name-Last: Loi Author-Name: Van Dan Dang Author-X-Name-First: Van Dan Author-X-Name-Last: Dang Title: The bank lending channel of monetary policy transmission in Vietnam: Impacts of the COVID-19 pandemic and the financial crisis Abstract: This paper aims to analyze changes in the transmission of monetary policy via bank lending when considering the impact of the COVID-19 pandemic and the financial crisis. Using bank-level data of 31 commercial banks in Vietnam from 2007 to 2021, we provide consistent evidence that the impact of monetary policy on bank lending tends to be more pronounced in the period of the COVID-19 pandemic. Besides, we document that the bank’s loan supply is more sensitive to monetary policy adjustments during the global financial crisis. Thus, a general pattern can be detected, i.e. the monetary policy transmission through the bank lending channel is stronger under unfavorable macro contexts in Vietnam. Accordingly, it can be suggested that adjustments in the monetary policy of the central bank have still been effective in periods of macro difficulty and the implementation of unconventional monetary policy in Vietnam is not necessary yet. Regression results when using the sample-splitting technique are consistent with those using interactive variables, providing evidence to confirm the robustness of the findings obtained in the study. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2199485 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2199485 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2199485 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2184743_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: David Mensah Awadzie Author-X-Name-First: David Mensah Author-X-Name-Last: Awadzie Author-Name: David Kwashie Garr Author-X-Name-First: David Kwashie Author-X-Name-Last: Garr Author-Name: Edward Attah-Botchwey Author-X-Name-First: Edward Author-X-Name-Last: Attah-Botchwey Author-Name: Kofi Koduah Sarpong Author-X-Name-First: Kofi Author-X-Name-Last: Koduah Sarpong Author-Name: Mensah Marfo Author-X-Name-First: Mensah Author-X-Name-Last: Marfo Title: Does corporate social responsibility promote the financial performance of the telecom industry in Ghana? Abstract: The purpose of this study is to determine how corporate social responsibility (CSR) promotes the financial performance of the telecom industry in Ghana. The study developed the role of mediating and moderating variables such as corporate reputation (CR) and customers’ purchasing intention (CPI). This study uses cross-sectional data from the telecom industry in Ghana. The structural equation model was employed through Smart PLS to explain the relationships between CSR and the firm’s financial performance. The findings indicate a positive and significant impact of CSR on firms’ financial performance. This implies that CSR has a direct relationship with a firm’s performance. The study has also revealed that CSR has a positive and significant effect on a firm’s performance through the mediating role of CPI. The finding again indicates that CR does not mediate the relationship between CSR and FP. The finding further shows that CPI does not play any moderating role between CSR and a firm’s financial performance. This study has added to empirical research to the body of knowledge on CSR and firms’ performance in the telecom industry. Entrepreneurs and senior management might use the study’s findings to improve a company’s success. A valuable contribution to this study is the mediating and moderating impact of CR and CPI, which can be reinforced further in future studies. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2184743 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2184743 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2184743 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2163560_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Oluwatoyin Esther Akinbowale Author-X-Name-First: Oluwatoyin Esther Author-X-Name-Last: Akinbowale Author-Name: Polly Mashigo Author-X-Name-First: Polly Author-X-Name-Last: Mashigo Author-Name: Mulatu Fekadu Zerihun Author-X-Name-First: Mulatu Fekadu Author-X-Name-Last: Zerihun Title: The integration of forensic accounting and big data technology frameworks for internal fraud mitigation in the banking industry Abstract: The purpose of this study is to investigate the integration of forensic accounting and big data technology frameworks in relation to the mitigation of internal fraud risk in the banking industry. This study employed an explanatory research design involving the use of simulated data to mirror the situation in the banking industry. To this end, the big data analytical approach considered is machine learning that involves a neural network with two-layer feed forward, one hidden layer and five hidden neuron layers created to detect the presence of fraud and classify them into two, viz.: fraudulent and non-fraudulent activities. Both the input and output target samples are automatically divided into training, validation, and test datasets, while the confusion matrix is employed to visualise the percentages of correct and incorrect classifications. Furthermore, the clustering of the fraud indicators was also carried out to group them based on their similarities. The results obtained demonstrate the feasibility of neural networks in classifying internal fraud into three levels of risks and fraud detection. This is evidenced in the percentage of correct classification (95%) and misclassification (5%) obtained from the confusion matrix. The model also demonstrates the feasibility of clustering the potential red flags of internal fraud. This study provides an understanding into the attributes of internal fraud and a practical guided approach to implement an integrated forensic accounting and big data technology framework for internal fraud mitigation. The forensic accountant should ensure that the machine learning models are regularly updated with new datasets for automatic classification and clustering analysis. There is still scanty information regarding the integration of forensic accounting and big data technology for mitigation of internal fraud risk in the banking industry. Hence, it is envisaged that this study will contribute to the method, theory and practise of internal fraud mitigation. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2163560 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2163560 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2163560 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2153487_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lydiah Kiburu Author-X-Name-First: Lydiah Author-X-Name-Last: Kiburu Author-Name: Nancy Njiraini Author-X-Name-First: Nancy Author-X-Name-Last: Njiraini Author-Name: Nathaniel Boso Author-X-Name-First: Nathaniel Author-X-Name-Last: Boso Title: Social networks and consumer technology usage: A systematic literature review and future research directions Abstract: Prior research on social networks and consumer technology usage has used diverse theoretical frameworks to study the extent to which social networks, in their various forms, are related to consumer technology usage. However, the adoption and utilization of these theoretical frameworks has led to fragmentation of findings, and a lack of consistency in the conceptualization and operationalization of key social network constructs. There is, therefore, a need for a comprehensive systematic review of studies on the interrelations between social networks and consumer technology usage, with a view to identifying the common areas of focus, major weaknesses, emerging trends, and directions for future research. Using the Population, Intervention, Comparison, Outcomes (PICO) framework, this paper relies on five research questions to examine the various frameworks that have been used to study social networks in relation to consumer technology usage, as well as their shortcomings in terms of consistency in conceptual frameworks, the research contexts commonly studied, areas of study focus as well as emerging trends. The paper concludes by proposing future areas of research, which include: the development of a theoretical framework to guide the study of the relationship between social networks and consumer technology usage; the moderating roles of consumer demographic characteristics; the mediating role of consumer behavioral characteristics; and the influence of technology-enabled social networks in conditioning consumer attitude towards technology and consumer technology usage in different contexts. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2153487 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2153487 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2153487 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2195990_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Helmi A. Boshnak Author-X-Name-First: Helmi A. Author-X-Name-Last: Boshnak Author-Name: Mohammad Alsharif Author-X-Name-First: Mohammad Author-X-Name-Last: Alsharif Author-Name: Majed Alharthi Author-X-Name-First: Majed Author-X-Name-Last: Alharthi Title: Corporate governance mechanisms and firm performance in Saudi Arabia before and during the COVID-19 outbreak Abstract: This study examines the impact of corporate governance mechanisms on the performance of listed firms in Saudi Arabia before and during the coronavirus disease (COVID-19) pandemic. The study applied univariate, bivariate, and multivariate analyses to data collected from 258 annual reports from 2019 to 2020. The results show that during the COVID-19 pandemic, firm market performance (Tobin’s Q ratio) has decreased with larger board size, more board meetings, while it has increased with board experience, board education, and board gender (number of women on the board). Moreover, during the COVID-19 pandemic, board gender was found to have a significant positive impact on the firm’s operational performance (return on assets), implying that gender diversity on boards plays a crucial role in times of crisis. The findings have significant implications for Saudi Arabian firms, managers, investors, and policymakers. Furthermore, the latest corporate governance regulations in Saudi Arabia are almost certain to have a significant impact on firm performance, particularly during times of crisis. In addition, corporate governance regulations should consider the importance of small board size, lower board independence, board member experience and education, and board gender diversity to improve corporate performance, especially in times of crisis. Governments and regulators should collaborate to reduce the financial and economic impact of the COVID-19 pandemic. Comprehensive policies are needed to address the negative consequences of current and future crises. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2195990 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2195990 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2195990 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2167291_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Workineh Ayenew Mossie Author-X-Name-First: Workineh Ayenew Author-X-Name-Last: Mossie Title: Financial inclusion drivers, motivations, and barriers: Evidence from Ethiopia Abstract: Financial inclusion is a cornerstone for economic growth. However, the area is not well explored in the developing world. Therefore, this paper is motivated to examine the drivers, barriers and motivations associated with financial inclusion in Ethiopia. We used formal accounts, formal savings, and formal credits as financial inclusion indicators and applied a probit regression model using data from the World Bank’s 2017 Findex database. The result of the study showed that the determinants, barriers, saving and credit motivations are different across individual characteristics. Involuntary exclusion (such as distance to financial services and lack of documentation) and voluntary exclusion (lack of funds, a family member has an account,) are significant barriers to formal account ownership. The study also found that the motives for using financial accounts for saving and lending differ among people with different sociodemographic characteristics. To promote financial inclusion, the author suggests that the concerned body take actions toward social inclusion (the poor, women and the youngst) and improve financial education . To enhance further adoption and expansion of financial technologies such as mobile banking and mobile money, there should be mechanisms to ensure the accessibility and usage of financial services. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2167291 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2167291 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2167291 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2176445_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Asiamah Yeboah Author-X-Name-First: Asiamah Author-X-Name-Last: Yeboah Title: Innovation process model: An integration of innovation costs, benefits and core competence Abstract: Innovation has been cited as the single most critical source of competitive advantage and enables firms to respond creatively to competitive threats and opportunities. That notwithstanding, innovation process has not been well developed and understood. This study aims at addressing this gap by scrutinizing four questions: (1) What costs need to be considered in innovation? (2) Under which innovation process model are the costs considered? (3) What benefits are available? and (4) What competencies are required for innovation? Answers to these questions will provide a valuable insight and a better understanding for successful innovation process. To achieve this, the paper proposes a framework to integratively map innovation stages, costs, benefits, and core competence for successful innovation to build sustainable competitive advantage. This study submits that until the costs, benefits and competencies for innovation are considered integratively, and mapped onto innovation stages, innovation and competitive advantage will suffer the consequence thereof. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2176445 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2176445 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2176445 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2174242_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hussein Ahmed Al-Shari Author-X-Name-First: Hussein Ahmed Author-X-Name-Last: Al-Shari Author-Name: M. A. Lokhande Author-X-Name-First: M. A. Author-X-Name-Last: Lokhande Title: The relationship between the risks of adopting FinTech in banks and their impact on the performance Abstract: Banks give great attention to identifying the risks of adopting FinTech and the extent of its negative impact on their business. This study aims to explore the relationship between the risks of adopting FinTech in banks and their impact on performance, where the balanced scorecard was used to measure performance. This study identifies four risks, which are the most important risks affecting FinTech in banks: systemic risks, operational risks, outsourcing risks, and cyber risks. The data was collected through a questionnaire for 263 respondents at the managerial level of bank branches in Yemen from October to December 2021. Structural equation modeling PLS-SEM and a disjoint two-stage approach were used to approve the model’s constructs. The current study proved the validity of the proposed relationship between the risks and the effect of risk variables on each other, except for the impact of outsourcing risks on cyber risks. Also, the study result is that cyber risks and operational risks of adopting FinTech have a negative impact on banks’ performance. But the outsourcing risks of the adoption of FinTech have a positive impact on banks’ performance the systemic risks do not affect banks’ performance. Therefore, this study is considered one of the rare studies that contribute to analyzing the risks of adopting FinTech in banks and its impact on performance. In addition, it gives a clear picture for decision-makers in banks to identify the dark side of FinTech adoption. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2174242 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2174242 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2174242 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2184225_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dang Ngoc Hung Author-X-Name-First: Dang Author-X-Name-Last: Ngoc Hung Author-Name: Vu Thi Thuy Van Author-X-Name-First: Vu Thi Author-X-Name-Last: Thuy Van Author-Name: Lan Archer Author-X-Name-First: Lan Author-X-Name-Last: Archer Title: Factors affecting the quality of financial statements from an audit point of view: A machine learning approach Abstract: This study examines the influence and importance of firm characteristics on the quality of financial statements of listed companies in Vietnam’s stock market from the audit point of view. We use regression models and machine learning algorithms to investigate data from 2225 observations of listed companies in the period 2014–2020. We find that business profitability, business size, and the size of the Board of Directors positively correlate with the quality of financial statements. In contrast, dividend policy, state ownership, and enterprise listing time have a negative relationship. Results show that the most critical factors affecting financial statement quality include profitability, profit after tax on total assets, state ownership, and enterprise size. This finding has practical implications for market participants and policymakers in improving financial reporting transparency and quality. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2184225 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2184225 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2184225 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2154060_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Pius Lustrilanang Author-X-Name-First: Pius Author-X-Name-Last: Lustrilanang Author-Name:   Suwarno Author-X-Name-First:   Author-X-Name-Last: Suwarno Author-Name:   Darusalam Author-X-Name-First:   Author-X-Name-Last: Darusalam Author-Name: Lutfi Trisandi Rizki Author-X-Name-First: Lutfi Trisandi Author-X-Name-Last: Rizki Author-Name: Normah Omar Author-X-Name-First: Normah Author-X-Name-Last: Omar Author-Name: Jamaliah Said Author-X-Name-First: Jamaliah Author-X-Name-Last: Said Title: The Role of Control of Corruption and Quality of Governance in ASEAN: Evidence from DOLS and FMOLS Test Abstract: Corruption is a serious problem in some ASEAN countries except Singapore and Brunei, judging from their ranking and scores on Transparency International’s Corruption Perceptions Index (CPI). The concept of good governance is much broader than control of corruption. Governance and corruption may be related, but they are distinct nations and should not be regarded as the same. However, this study’s objective is to investigate the nexus between control of corruption and quality of governance from 1984 to 2021 for eight ASEAN countries. Fully Modified Ordinary Least Square (FMOLS) and Dynamic Ordinary Least Square (DOLS) methodologies were used to estimate the long- and short-run relationships. The result reveals a positive and significant relationship between control of corruption and governance quality in ASEAN countries. It means better anti-corruption leads to enhancing the quality of governance in the ASEAN countries. In addition, the relationship between governance quality and control of corruption is also positive and significant. It shows that better governance quality will reduce corruption in the ASEAN region. This study’s practical contribution is strengthening its governance and control of corruption in the ASEAN member country’s leader. This study’s scientific contribution investigated the vice-versa of the relationship between control of corruption and quality of governance, especially in the context of the ASEAN region. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2154060 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2154060 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2154060 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2166038_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: I Made Sara Author-X-Name-First: I Made Author-X-Name-Last: Sara Author-Name: Ida Bagus Udayana Putra Author-X-Name-First: Ida Bagus Author-X-Name-Last: Udayana Putra Author-Name: Komang Adi Kurniawan Saputra Author-X-Name-First: Komang Adi Author-X-Name-Last: Kurniawan Saputra Author-Name: I Wayan Kartika Jaya Utama Author-X-Name-First: I Wayan Kartika Author-X-Name-Last: Jaya Utama Title: Financial literacy, morality, and organizational culture in preventing financial mismanagement: A study on village governments in Indonesia Abstract: An empirical study was conducted with the aim of testing and analyzing the relationship between the variables of financial literacy, morality, organizational culture, and preventing financial mismanagement. The originality of this research lies in the integration of cultural factors in the organizational context and efforts to prevent financial mismanagement, which are rarely given the attention of researchers. Research design with survey techniques based on quantitative philosophy. The sample chosen to represent the population uses a proportionate random sampling technique. Data collection techniques using a structured questionnaire. Also, the collected data were analyzed using multiple linear regression models and moderation analysis. The results obtained from this study are based on the results of the analysis that financial literacy and morality have a significant effect on preventing financial mismanagement. Other empirical results find that organizational culture is able to moderate the relationship between financial literacy and morality towards preventing financial mismanagement. The contribution of this research is theoretically providing a theoretical phenomenon to the theory of reasoned action in terms of mismanagement behavior and the morale of government employees in the economic development sector of government. Practical contributions are given to village administration so that they consider the determinants of individual behavior in preventing financial mismanagement by increasing good organizational governance. The implication of this research is to provide a reference for village administration to reinforce rules to place more emphasis on individual and organizational behavioral factors. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2166038 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2166038 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2166038 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2195024_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kristýna Zychová Author-X-Name-First: Kristýna Author-X-Name-Last: Zychová Author-Name: Tereza Šímová Author-X-Name-First: Tereza Author-X-Name-Last: Šímová Author-Name: Martina Fejfarová Author-X-Name-First: Martina Author-X-Name-Last: Fejfarová Title: A bibliometric analysis of team autonomy research Abstract: Organisations all around the globe are beginning to promote autonomy rather than imposing restrictions. Thus, the use of teams with certain levels of autonomy as an organisational structure has increased in recent years to achieve corporate objectives. The article aims to review the records in the team autonomy research domain. Given the number of possibly interchangeable terms connected to the teams with certain levels of autonomy (self-managing, self-organizing, self-regulating, self-directed or semi-autonomous), a bibliometric analysis was used to obtain data from the Web of Science and Scopus databases. According to annual scientific production and coverage of the terms over time in both databases, bibliometric analysis has shown that the Scopus covers more significantly the total number of records and the time span. The most used term in both databases was “self-managing team”. Further, the article provides specific occurrences and frequencies of the terms and descriptions of the records associated with its first occurrences. This article provides the first review of records using bibliometric methods in the team autonomy research domain. It helps to describe the development of the research domain and proposes several bases for future research opportunities. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2195024 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2195024 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2195024 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2194147_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kamilah Kamaludin Author-X-Name-First: Kamilah Author-X-Name-Last: Kamaludin Author-Name: Sheela Sundarasen Author-X-Name-First: Sheela Author-X-Name-Last: Sundarasen Author-Name: Izani Ibrahim Author-X-Name-First: Izani Author-X-Name-Last: Ibrahim Title: Moderation effects of multiple directorships on audit committee and firm performance: A middle eastern perspective Abstract: This study examines the moderation effects of audit committee members’ multiple directorships on the association between the number of audit committee meetings, attendance in the audit committee meetings and firm performance. A panel generalized least square method is used as the analysis tool, on the selected listed firms in the Saudi Arabian Stock Market (Tadawul). Empirical evidence suggests an inverse relationship between the number of audit committee meetings, audit committee meetings’ attendance and firm performance. As for the moderation effects of multiple directorships, a positive effect is documented. The results indicate that the multiple directorships by the audit committee members play a significantly positive role on firm performance in the Kingdom of Saudi Arabia (KSA). This study underwrites a middle eastern perspective on the relationship between the number of audit committee meetings and its attendance and the moderation effects of audit committee members’ multiple directorships on firm performance. The findings of this study provide valuable insights to policymakers and practitioners. The results should provide support to regulatory authorities to legislate effective regulations to make internal governance mechanisms work more effectively in the country. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2194147 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2194147 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2194147 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2163563_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Itsara Boonyarit Author-X-Name-First: Itsara Author-X-Name-Last: Boonyarit Title: Linking self-leadership to proactive work behavior: A network analysis Abstract: Proactive work behavior (PWB) is a complex phenomenon that individuals exhibit self-initiative and taking anticipatory action in multiple forms including taking charge, voice, individual innovation, and problem prevention. The current study used a network analysis approach to investigate the associations between self-leadership and the forms of PWB through the lens of the Performance Mechanism Model. Data were collected from 256 operational employees from a state-owned enterprise in Thailand, and a partial correlation network was estimated by using EBIC Graphical LASSO. Findings showed positive associations between self-leadership and two forms of PWB, i.e. taking charge and individual innovation, and also were positively related to psychological empowerment and role-breadth self-efficacy (RBSE). Centrality indices indicated that voice and individual innovation were the most central behaviors in the network. Furthermore, RBSE has emerged as a significant pathway in the link between self-leadership and PWB. Practical implications and future research are discussed. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2163563 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2163563 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2163563 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2176412_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kaniz Marium Akter Author-X-Name-First: Kaniz Marium Author-X-Name-Last: Akter Author-Name: Swee Mei Tang Author-X-Name-First: Swee Mei Author-X-Name-Last: Tang Author-Name: Zurina Adnan Author-X-Name-First: Zurina Author-X-Name-Last: Adnan Title: Impact of empowerment and ICT on quality of work life: The mediating effect of trust climate Abstract: Aim of the study is to examine the impact of employee empowerment and ICT support on the employees’ work life quality with the mediating effect of the hospitality firms’ trust climate. Operational employees (n = 123) of the three star hotels of Bangladesh participated in the study. A partial least squares structural equation model (PLSSEM) was utilized in order to test a hypothesized model. Data were validated by a measurement model and hypotheses were tested by a structural equation model using the SmartPLS 3.0 software. Results indicate that climate of trust partially mediates the relationship between employee empowerment and quality of work life, and ICT support and quality of work life. The study also found that employee empowerment (β = 0.299), ICT support (β = 0.326), and climate of trust (β = 0.192) have strong effects (p < .05) on employees’ quality of work life with a variance (R2) of 42.1%, while employee empowerment (β = 0.358) and ICT support (β = 0.393) have significant influences (p < .05) on firm’s climate of trust with a variance (R2) of 38.1%. These findings may be utilized cautiously since the study was undertaken on the operational employees of the three star hotels in Bangladesh. This study provides new insights by defining the role of the hospitality firms in enriching the operators’ life at work and the strategies that the hospitality managers can formulate to empower their staff, allow them effective technological support, and build an atmosphere with mutual trust for attaining positive employee focused outcomes. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2176412 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2176412 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2176412 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2157975_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nurzi Sebrina Author-X-Name-First: Nurzi Author-X-Name-Last: Sebrina Author-Name: Salma Taqwa Author-X-Name-First: Salma Author-X-Name-Last: Taqwa Author-Name: Mayar Afriyenti Author-X-Name-First: Mayar Author-X-Name-Last: Afriyenti Author-Name: Dovi Septiari Author-X-Name-First: Dovi Author-X-Name-Last: Septiari Title: Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange Abstract: This study aims to analyse the diffusion level of non-financial reporting (sustainability reporting, corporate social responsibility, and integrated reporting) in companies listed on the Indonesia Stock Exchange and analyse the quality of sustainable reporting standalone. Indonesia, which is one of the emerging market countries, has not yet established independent sustainable reporting regulations, but a small number of companies in Indonesia are committed to following global regulations to support sustainable development. The study was conducted on public companies listed on the Indonesian stock exchange and examined 240 sustainability reports from 2016 to 2019. For the quality of sustainable reporting standalone, we used the disclosure of triple bottom-line items (economic, environment, social) in accordance with GRI and content analysis to analyze the quality of sustainability reporting based on the GRI (Global Reporting Initiative) principles to measure quality: clarity and accuracy, timeliness, and engagement, stakeholders, comparability, and reliability. This analysis follows, whos argue that in Indonesia public companies, there do not yet require the preparation of a standalone sustainability report. This study shows that the diffusion of sustainability reports is still shallow compared to mandatory social responsibility reports. The quality of sustainability reports based on disclosure is also still low, but industry groups vary in quality. The quality of Sustainability Reporting is based on timeliness and stakeholder engagement, and comparability, satisfactory. However, for clarity and accuracy, the results are acceptable, while reliability is less acceptable. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2157975 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2157975 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2157975 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2186744_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Alfred James Kimea Author-X-Name-First: Alfred James Author-X-Name-Last: Kimea Author-Name: Msizi Mkhize Author-X-Name-First: Msizi Author-X-Name-Last: Mkhize Author-Name: Haruna Maama Author-X-Name-First: Haruna Author-X-Name-Last: Maama Title: The Sociocultural and Institutional factors influencing Tax Avoidance in sub-Sahara Africa Abstract: Businesses find ways to reduce their tax while the government also establishes laws and policies to prevent tax avoidance. These conflicting objectives and strategies have heightened the interest in establishing the factors that influence firms’ level of tax avoidance. The study examined a country’s institutional and sociocultural elements that influence tax avoidance practices by firms in sub-Saharan Africa (SSA). The study involved one hundred seventy-three (173) listed companies from eight sub-Saharan African countries. The study used a multiple regression analysis technique to estimate the results. The results showed that a country’s institutional settings and particular sociocultural practices impact its firms’ tax avoidance practices. The findings demonstrated that the degree of tax avoidance activities of firms in SSA is influenced by management quality, regulatory quality, auditing quality, culture, and ethics of a country. This result has several policy implications. First, the management of firms can use their resources to lower the tax paid to the government. Governments can also use institutional frameworks to stop businesses from using aggressive tax avoidance strategies. As a result, the study adds to the body of research on the factors influencing tax evasion in emerging markets. The findings align with the institutional theory’s assertions that institutions, laws, and regulations can impact how businesses behave through coercive and normative isomorphism, which can affect how they avoid paying taxes. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2186744 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2186744 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2186744 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2194465_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Husaini Husaini Author-X-Name-First: Husaini Author-X-Name-Last: Husaini Author-Name: Ridwan Nurazi Author-X-Name-First: Ridwan Author-X-Name-Last: Nurazi Author-Name: Saiful Saiful Author-X-Name-First: Saiful Author-X-Name-Last: Saiful Title: Moderating role of risk management effectiveness on corporate social responsibility- corporate performance relationship Abstract: This study is designed to provide empirical evidences on the conditional influence corporate social responsibility (CSR) on corporate accounting and market performance. This study considers risk management (RM) as a conditional or moderating variable. Accounting performance was proxied by return on assets (ROA), earnings per share (EPS), and net profit margin (NPM), while market performance was proxied by Tobin-Q and stock price. Furthermore, those proxies form corporate performance variable based on factor analysis. CSR measured using the Global Reporting Initiative (GRI G4) Index. Meanwhile, RM was measured using total risk management proxy. By applying purposive sampling method, 253 non-financial companies were selected as a sample of this study. The Structural Equation Modeling (SEM) with the WarpPLS approach was used for data analysis. This study found that the corporate social responsibility has a positive effect on corporate performance, and the relationship between corporate social responsibility and corporate performance will be stronger if corporate risk management is applied optimally. The findings of this study imply that the good corporate performance will be achieved since a company discloses more CSR information and runs effective risk management as well. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2194465 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2194465 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2194465 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2175438_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kim Quoc Trung Nguyen Author-X-Name-First: Kim Quoc Trung Author-X-Name-Last: Nguyen Author-Name: Hang Minh Nguyen Author-X-Name-First: Hang Minh Author-X-Name-Last: Nguyen Title: Factors affecting supply chain efficiency in commercial banks’ operations – Case in Vietnam Abstract: The paper aims to estimate factors affecting supply chain efficiency in commercial banks’ operations in Vietnam. To achieve this objective, the study uses structural equation modeling (SEM) to define the determinants of supply chain efficiency in operational activities of commercial banks. The findings reveal the statistically significant factors influencing supply chain efficiency in commercial banks’ profitability, including information and communication technology, knowledge and information, quality trust, and culture. The research contribution opens an additional aspect into the supply chain in commercial banks’ operations that makes the managers and stakeholders reorient themselves in the banks’ developing operations. Besides, the authors implement SEM applications in testing and evaluating the multivariate causal relationships between supply chain efficiency and banks’ profitability. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2175438 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2175438 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2175438 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2174181_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Larysa Botha Author-X-Name-First: Larysa Author-X-Name-Last: Botha Author-Name: Renier Steyn Author-X-Name-First: Renier Author-X-Name-Last: Steyn Title: Employee voice as a behavioural response to psychological contract breach: The moderating effect of leadership style Abstract: Empirical evidence shows that psychological contract breach (PCB) leads to negative work behaviours of employees, including withholding of discretionary activities such as employee voice (EV). This research aims to determine empirically how PCBs are linked to different types of EV, and how different leadership styles affect these relationships. The paucity of literature on the relationship between all three variables necessitated this research. The study targeted medium to large South African organisations with more than 60 employees. The population sample was representative of a broad range of South African employees. This research adopted a crosssectional survey design, whereby the respondents were asked to answer a questionnaire about PCB, leadership styles and EV. Correlation analyses were used to test the direct links between variables and regression analyses to test for the moderation effect of leadership styles on the PCB–EV link. The data were collected from 620 respondents from 11 organisations. All the instruments showed acceptable psychometric properties. Three findings were dominant: PCB correlated negatively with promotive types of EV and positively with prohibitive types of EV; leadership styles were a weaker predictor of EV than PCB; and the PCB–EV relationship was, in most cases, partially moderated by leadership styles. PCB and leadership styles influence EV; however, leadership styles only partially influence the PCB–EV relationship. Applying a specific leadership style to influence EV under conditions of PCB is partially effective. Managers should circumvent PCB and focus on the fulfilment of PC, as this would elicit promotive EV and lessen prohibitive EV. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2174181 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2174181 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2174181 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2196043_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Aman Sharma Author-X-Name-First: Aman Author-X-Name-Last: Sharma Author-Name: Bhuvanesh Kumar Sharma Author-X-Name-First: Bhuvanesh Kumar Author-X-Name-Last: Sharma Author-Name: Sneha Rajput Author-X-Name-First: Sneha Author-X-Name-Last: Rajput Author-Name: Aashish Mehra Author-X-Name-First: Aashish Author-X-Name-Last: Mehra Author-Name: Uma Gulati Author-X-Name-First: Uma Author-X-Name-Last: Gulati Title: Digital branding adoption by specialty eatery start-ups in the post-pandemic environment in India Abstract: The aim of this research paper is to investigate the adoption of digital branding among specialty eatery start-ups in a post-pandemic environment. The study analyses the relevance of digital branding’s advantages and drawbacks, and examines the intention of specialty eateries to adopt digital branding. Additionally, the research investigates the mediating influence of digital support and awareness on the adoption of digital branding. A detailed Google-form-based survey was conducted on 231 small cafés and restaurants in Maharashtra’s major cities that opened after COVID-19 (Mumbai, Pune, Nagpur, and Thane) to collect primary data. The data was analysed using the AMOS (Analysis of Moment Structures) program. The study concludes that digital branding plays a crucial role as an independent branding strategy and enhances the performance of specialty eatery start-ups in the post-pandemic era. Furthermore, the study highlights the significant mediating effect of digital support and awareness on the adoption intention of digital branding. This research is the first of its kind to examine the intention of startups in the specialty eatery industry to use digital branding to reach their intended audience. The study utilizes a quantitative approach, contributing to the respective research area that has been predominantly qualitative in previous studies regarding digital branding adoption. The findings of this research provide valuable insights for specialty eatery start-ups and other related businesses to enhance their digital branding strategies. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2196043 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2196043 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2196043 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2176276_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Josephat Lotto Author-X-Name-First: Josephat Author-X-Name-Last: Lotto Title: Demographic and Socio-economic Factors Influencing Households & Investment Choices in Tanzania: Abstract: This paper primarily aims to determine the demographic and socio-economic characteristics affecting households’ investment choices in Tanzania using data from the FinScope survey which was done in 2017. The study employed multivariate analytical technique. The results of the paper reveal that increase in education level lowers the likelihood of individual household to invest in informal groups as well as agricultural ventures. Also, the study shows that men are more risk averse and less likely to invest in the informal groups, investment accounts as well as personal businesses. It is also revealed that urban households may easily access financial products due to the presence of a good number of financial institutions located in urban compared to rural areas, and that urban households rarely participate in agricultural activities due to lack of enough land in townships. Finally, the paper confirms that employed households are more likely to make a good financial decision because most of them are believed to have good education which enable them to access formal financial literacy education. Consequently, the study opines that, because most of households, as revealed in the survey from which the employed dataset is based, are hailing from rural settings where agriculture is the main economic activity, we establish that agricultural ventures require a complete revamp for Tanzania to become a middle-income economy through its industrialization agenda. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2176276 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2176276 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2176276 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2199490_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Maria Pampa Kumalaningrum Author-X-Name-First: Maria Pampa Author-X-Name-Last: Kumalaningrum Author-Name: Wakhid Slamet Ciptono Author-X-Name-First: Wakhid Slamet Author-X-Name-Last: Ciptono Author-Name: Nurul Indarti Author-X-Name-First: Nurul Author-X-Name-Last: Indarti Author-Name: Boyke Rudy Purnomo Author-X-Name-First: Boyke Rudy Author-X-Name-Last: Purnomo Title: Ambidexterity in Indonesian SMEs: A systematic review and synthesis for future research Abstract: The Coronavirus Disease (COVID-19) pandemic has caused problems for Indonesian SMEs, in terms of supply chain and changes in their markets’ demand. SMEs cannot survive only by exploiting their existing businesses, but also by trying to explore new opportunities and ways of doing business. SMEs will have better performance if they can balance exploration and exploitation, hereinafter referred to as ambidexterity. Demand for ambidexterity is difficult because SMEs usually have limited resources and capabilities. Based on the literature review, the resource-based view (RBV) is the most frequently used perspective to discuss ambidexterity. This shows that the SMEs only focus on their internal resources so they experience a lack of resources. Based on this gap, the resource dependence theory (RDT) and social network theory are integrated with the RBV to broaden the discussion of ambidexterity in SMEs, to solve their resource-related problems. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2199490 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2199490 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2199490 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2198075_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Massami Denis Rukiko Author-X-Name-First: Massami Denis Author-X-Name-Last: Rukiko Author-Name: Adam Ben Swebe Mwakalobo Author-X-Name-First: Adam Ben Swebe Author-X-Name-Last: Mwakalobo Author-Name: Joel Johnson Mmasa Author-X-Name-First: Joel Johnson Author-X-Name-Last: Mmasa Title: The context in conditional cash transfer (CCT) programs: A royal road to health service utilization to the poor? Abstract: This study addresses the challenges facing Conditional Cash Transfer Programs (CCT) by investigating whether recipients are satisfied with health services and how contextual factors affect the utilization of health services. The study used binary logistic regression to determine households’ satisfaction with health facility services and was guided by the theory of change and expectation disconfirmation theory, with independent variables being the contextual factors. Generally, 68.66% of health facility service recipients are satisfied, compared to 31.34% who are not. At 95% confidence interval, an increase in household head education and household members is likely to increase satisfaction with health facility services, while service delays and beliefs in traditional medications are likely to negatively affect satisfaction to around 30% or more. The study calls for constant and continual collaboration between CCT program designers and implementers and health facility service providers, who have a significant role to play in reducing service delays. Moreover, it emphasizes the necessity for contextual factors to be considered in promoting health utilization, which is at the heart of CCT program health conditionality compliance. The study’s outcome highlights the need for additional efforts to be focused on the design and implementation of the CCT program, particularly in improving contextual factors, which are often given less attention. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2198075 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2198075 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2198075 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2160578_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Quynh Lien Le Author-X-Name-First: Quynh Lien Author-X-Name-Last: Le Author-Name: Lan Huong Nguyen Author-X-Name-First: Lan Huong Author-X-Name-Last: Nguyen Author-Name: Viet Hoa Dinh Author-X-Name-First: Viet Hoa Author-X-Name-Last: Dinh Author-Name: Thi Thu Huyen Luong Author-X-Name-First: Thi Thu Huyen Author-X-Name-Last: Luong Author-Name: Thi Khanh Linh Pham Author-X-Name-First: Thi Khanh Linh Author-X-Name-Last: Pham Author-Name: Thi Hai Ly Nguyen Author-X-Name-First: Thi Hai Ly Author-X-Name-Last: Nguyen Title: Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam Abstract: This paper aims to research factors that affect corporate social responsibility (CSR) disclosure in the context of listed companies in Vietnam. Our research uses data from listed companies in the Hanoi and Ho Chi Minh City Stock Exchanges from 2015 to 2020. We conduct the quantitative research by analyzing regression models therefore the relation between factors and CSR disclosure is found. We measure CSR disclosure in two ways: by total score and percentage. The result found that in both ways of measuring, the percentage of women on board and company age have a positive impact on CSR disclosure. In contrast to this, board size and board age have a negative effect on CSR disclosure. The other independent variables have no impact on CSR disclosure. Therefore, we have given some practical implications for companies that want to improve their CSR disclosure. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2160578 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2160578 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2160578 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2175439_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ebenezer Nana Yeboah Author-X-Name-First: Ebenezer Author-X-Name-Last: Nana Yeboah Author-Name: Zhou Yang Author-X-Name-First: Zhou Author-X-Name-Last: Yang Author-Name: Benedict Arthur Author-X-Name-First: Benedict Author-X-Name-Last: Arthur Author-Name: Gabriel Kyeremeh Author-X-Name-First: Gabriel Author-X-Name-Last: Kyeremeh Title: Effect of audit firm industry specialization on cost of debt financing: Evidence from Ghana Abstract: This study examines whether audit firm industry specialization affects the cost of debt finance of business. We hypothesize that audit firm industry specialization reduces client cost of debt since auditors with industry specialization are more likely to deter and detect questionable accounting practices and report material errors and irregularities. Thus, utilizing data from Ghanaian listed and unlisted firms, the study finds that audit firm industry specialization reduces the cost of debt. The finding is consistent with a robustness test in which an alternative measure of the audit firm’s industry expertise was utilised. The study further submits that the influence of audit industry specialization on the cost of debt is more pronounced in the low-earning companies than high-earning companies, while no significant difference in impact exists between private companies and state-owned companies. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2175439 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2175439 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2175439 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2162685_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rana Taha Author-X-Name-First: Rana Author-X-Name-Last: Taha Author-Name: Ahmed Al-Omush Author-X-Name-First: Ahmed Author-X-Name-Last: Al-Omush Author-Name: Munther Al-Nimer Author-X-Name-First: Munther Author-X-Name-Last: Al-Nimer Title: Corporate sustainability performance and profitability: The moderating role of liquidity and stock price volatility - evidence from Jordan Abstract: The study aims to investigate the effect of Corporate Sustainability Performance (CSP) on profitability by examining the moderating role of liquidity and stock price volatility in the Jordanian industrial sector. The sample under study contains 56 Jordanian industrial firms. The study developed an empirical multivariate panel data model to analyze the impact of sustainability (environmental, social and governance) on firm profitability. Further, 38 criteria were utilized in the study to measure CSP to understand whether firms ranked high on sustainability parameters perform better than low-ranked firms. The study reveals a significant positive relationship between CSP and profitability; liquidity and stock price volatility also moderate CSP’s effect on the profitability of industrial companies listed on the ASE. Empirical evidence suggests that companies in Jordan should focus on improving CSP activities; to enhance financial performance. The findings could be helpful to investors, senior managers in Jordanian industrial firms, and legislators in Jordan concerning decisions about how to enhance the quality of corporate sustainability and increase the possibility of maximizing the company’s profitability. Our methodology and evaluation of corporate sustainability in this context may also be helpful to other researchers on corporate sustainability in developing economies. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2162685 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2162685 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2162685 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2189992_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Achmad Sudiro Author-X-Name-First: Achmad Author-X-Name-Last: Sudiro Author-Name: Agung Nugroho Adi Author-X-Name-First: Agung Author-X-Name-Last: Nugroho Adi Author-Name: Noora Fithriana Author-X-Name-First: Noora Author-X-Name-Last: Fithriana Author-Name: Muhammad Fajrul Iskam Fasieh Author-X-Name-First: Muhammad Fajrul Iskam Author-X-Name-Last: Fasieh Author-Name: Mochamad Soelton Author-X-Name-First: Mochamad Author-X-Name-Last: Soelton Title: Towards emotional intelligence and quality of work life: Improving the role of work attitude Abstract: This study aims to examine whether the main job attitudes (job satisfaction, job involvement, employee engagement, organizational commitment, and perceived organizational support) mediate the relationship between emotional intelligence and Quality of Work Life (QWL) or not. This study employed a survey design involving employees from various industries at various levels around Indonesia. We distributed 400 questionnaires to the respondents, and the response rate was 81%. Path analysis using SmartPLS 3.0 was used to check the validity and reliability of the questionnaires. Findings. Findings confirmed that employee satisfaction, employee involvement, and perceived organizational support mediated emotional intelligence and quality of work-life. However, employee engagement and organizational commitment did not mediate the relationship between emotional intelligence and the quality of work-life. Limitations. Our study covered a relatively small scope; thus, it is suggested that further studies involve more respondents and regions. Uniqueness. This research explained the mediation effect of major job attitudes based on the Robbins Model, and this was the first time the model was tested in Indonesia. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2189992 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2189992 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2189992 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2170516_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Farwa Qureshi Author-X-Name-First: Farwa Author-X-Name-Last: Qureshi Author-Name: Abida Ellahi Author-X-Name-First: Abida Author-X-Name-Last: Ellahi Author-Name: Yasir Javed Author-X-Name-First: Yasir Author-X-Name-Last: Javed Author-Name: Mobashar Rehman Author-X-Name-First: Mobashar Author-X-Name-Last: Rehman Author-Name: Hafiz Mudassir Rehman Author-X-Name-First: Hafiz Mudassir Author-X-Name-Last: Rehman Title: Empirical investigation into impact of IT adoption on supply chain agility in fast food sector in Pakistan Abstract: Information technology and supply chain agility are in vogue. The present study aims to investigate the impact of information technology (IT) on supply chain agility and its outcomes such as cost reduction and operational performance in fast food companies’ chains. A total of 240 employees from fast food chains were selected as respondents. Data was collected using five-point Likert scale questionnaire developed from previous studies. The statistical results confirmed that adoption of IT is playing a vibrant role in achieving supply chain agility and supply chain agility helps to reduce cost and improves operational performance of firms. The study model provides a useful framework to examine the impact of IT adoption on supply chain agility and its outcomes. In conclusion, the firms have to focus on their supply chain management and make it efficient and agile by implementing the advanced technologies to gain operational performance. Implications have been discussed. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2170516 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2170516 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2170516 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2174093_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nicole Cunningham Author-X-Name-First: Nicole Author-X-Name-Last: Cunningham Title: The role of social group influences when intending to purchase premium alcohol Abstract: This study investigates the effect that social group influences have on the purchase intention of premium alcohol by adapting the theory of planned behaviour. The moderating effect of the need to save face and conform to a social group’s expectations on the purchase intention of premium alcohol is explored. Data was collected using questionnaires, with 251 responses analysed using the PLS-SEM. The results show that attitude and subjective norms have a positive and significant impact on the purchase intention of premium alcohol, while perceived behavioural control does not. Brand consciousness and status consumption were found to have an impact on attitude and subjective norms respectively, with status consumption revealing the strongest relationship. This study offers insight to both researchers by understanding the impact of social influences and to premium alcohol brands that would be able to further enhance their marketing strategies and resonate with consumers in a highly competitive environment. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2174093 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2174093 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2174093 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2197157_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Papadionysiou Evangelia Author-X-Name-First: Papadionysiou Author-X-Name-Last: Evangelia Author-Name: Myloni Barbara Author-X-Name-First: Myloni Author-X-Name-Last: Barbara Title: Socio-cultural dimensions, employee-related assumptions and HRM practices-a multivariate model in a cross-national setting Abstract: The purpose of this study is to present in what way socio-cultural dimensions and employee-related assumptions are related to human resource management (HRM) practices in different areas, as Scandinavia and Greece. These locations were selected as they belong to two distinct cultural clusters, thus making cultural differences more apparent. Interestingly, not much research has compared these specific countries, making it worthwhile to explore the differences or similarities that may exist. Specifically, different environmental forces such as national and organizational cultures are analyzed in depth in order to provide comprehensive insights on their impact on human resource management practices in these different countries. Influenced by the theoretical model of Aycan and Kanungo, we develop and test hypotheses that indicate how several socio-cultural dimensions and employee-related assumptions relate to human resource management practices. SPSS was used to test our hypotheses. Some of our preliminary results reveal that characteristics of national culture such as paternalism, power distance, fatalism, loyalty towards community are linked with organizational culture characteristics, such as participation, responsibility seeking, proactivity and obligation to others. Awareness of these links could enable firms to create or improve some HRM practices based on these elements and give motives to enhance employees’ performance. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2197157 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2197157 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2197157 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2170522_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thanh Hung Nguyen Author-X-Name-First: Thanh Hung Author-X-Name-Last: Nguyen Author-Name: Quynh Trang Nguyen Author-X-Name-First: Quynh Trang Author-X-Name-Last: Nguyen Author-Name: Duc Minh Nguyen Author-X-Name-First: Duc Minh Author-X-Name-Last: Nguyen Author-Name: Thi Le Author-X-Name-First: Thi Author-X-Name-Last: Le Title: The effect of corporate governance elements on corporate social responsibility reporting of listed companies in Vietnam Abstract: This paper examines the impact of various corporate governance characteristics on the disclosure of corporate social responsibility (CSR) information in the context of developing markets during the COVID-19 pandemic. We used data from the annual reports of the top 100 companies listed on the Ho Chi Minh Stock Exchange from 2019 to 2021 to investigate the relationship between board independence, board size, CEO duality, foreign ownership, government ownership, and the disclosure level of CSR reporting. We employed a content analysis to measure CSR disclosure level by using the CSR reporting index (CSRRI) with 17 items. The panel regressions including three techniques like the pooled-ordinary least squares (OLS), fixed effects model (FEM), and random effects model (REM), were used to analyze the data, and FEM) shows its best fit to the model. The results suggest that board independence and government ownership correlate positively and significantly with companies’ decisions to disclose CSR information. In contrast, board size, CEO duality, foreign ownership and was found to be insignificant. Our study extends the literature on CSR particularly in developing countries where governments play a significant role in promoting economic development. It also evaluates the CSR disclosure level of the top listed companies in Vietnam. Since then, the paper’s results provide several insights to the policymakers to identify the corporate governance characteristics that will promote CSR reporting in Vietnam’s listed companies. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2170522 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2170522 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2170522 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2174247_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dimitris Anastasiou Author-X-Name-First: Dimitris Author-X-Name-Last: Anastasiou Author-Name: Khudoykulov Khurshid Khurramovich Author-X-Name-First: Khudoykulov Khurshid Author-X-Name-Last: Khurramovich Author-Name: Christos Kallandranis Author-X-Name-First: Christos Author-X-Name-Last: Kallandranis Title: Senior bank loan officers’ expectations for loan demand: A note Abstract: We employ senior bank loan officers’ responses regarding actual and expected loan demand from enterprises linking successive surveys to determine the dominant expectation formation mechanism that best describes European senior bank loan officers’ expectations. Our findings suggest that the adaptive expectations mechanism is compatible with senior bank loan officers’ expectations for loan demand from enterprises. Our study contributes to the understanding of the formation of loan demand expectations, and hence our findings can be beneficial for monetary policy purposes. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2174247 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2174247 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2174247 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2172023_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Majeed Ullah Khan Author-X-Name-First: Majeed Ullah Author-X-Name-Last: Khan Author-Name: Yasir Bin Tariq Author-X-Name-First: Yasir Author-X-Name-Last: Bin Tariq Title: Synergy or too big to fail: Empirical analysis of mergers and acquisitions in SAARC and ASEAN regions Abstract: The purpose of the study is to examine the impact of agency issues such as free cash flow, empire-building, managerial risk aversion, and private benefit of control on post-merger financial performance in the context of emerging markets of SAARC and ASEAN regions. The sampling period for the study is from 2000 to 2017, limited to M&A deals where at least three years of pre- and post-merger data is available. A total of 184 M&A deals were analyzed from SAARC and ASEAN regions. Financial performance is measured through operating profit returns and cash returns, while the explanatory variables are free cash flow, firms’ size, industry relatedness, and block holding. Two-sample t-test is used for univariate analysis, and OLS regression is used for multivariate analysis. Results reveal that post-mergers and acquisition (M&A) financial performance declined as compared to pre-M&A financial performance over three (−3, +3) years window. Opposite to the free cash flow hypothesis, this study found that free cash flows are beneficial for acquirers in the context of emerging markets. Furthermore, acquirers’ size has either no impact or a significantly positive impact in robustness check on post-M&A performance, which rejects the empire-building motive. Unrelated mergers cause a decline in post-M&A performance, and large block holding enhances post-M&A performance. The findings of the study are helpful for managers, shareholders, and the board’s members to ensure that the free cash flow before the M&A transaction is positive and consistent also conscious of the nature of the target and avoid unrelated M&A deals. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2172023 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2172023 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2172023 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2199482_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Harry Suharman Author-X-Name-First: Harry Author-X-Name-Last: Suharman Author-Name: Dini Wahjoe Hapsari Author-X-Name-First: Dini Wahjoe Author-X-Name-Last: Hapsari Author-Name: Nurul Hidayah Author-X-Name-First: Nurul Author-X-Name-Last: Hidayah Author-Name: Rr. Sri Saraswati Author-X-Name-First: Rr. Sri Author-X-Name-Last: Saraswati Title: Value chain in the relationship of intellectual capital and firm’s performance Abstract: State-Owned Enterprises (SOEs) are companies whose majority shares are owned by the government. The prime focus of this paper, determine the impact of intellectual capital in State-Owned Enterprises (SOEs) on firm performance using the value chain as a mediating variable. This research methodology begins with selecting of respondents; respondents in this study were 207 general managers and directors from 69 Indonesian State-Owned Enterprises. The data used in this study’s analysis came from questionnaires filled out by respondents. Structural Equation Modelling is a tool for data analysis. The study’s key findings are statistical tests that show intellectual capital directly impact the value chain and firm performance. Research contribution to raise awareness of intellectual capital, relationships, and the value chain among stakeholders in state-owned enterprises. This finding indicates that SOEs have improved the value chain and firm performance through useful resource management. Furthermore, through mandatory company regulations, this study contributes formulating company policies, particularly internal performance regulations. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2199482 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2199482 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2199482 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2167544_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Laila Aladwey Author-X-Name-First: Laila Author-X-Name-Last: Aladwey Author-Name: Ahmed Diab Author-X-Name-First: Ahmed Author-X-Name-Last: Diab Title: The determinants and effects of the early adoption of IFRS 15:Evidence from a developing country Abstract: Our study examines the determinants (especially governance and board characteristics) of the early adoption of the International Financial Reporting Standard 15 (IFRS 15) in a developing market—namely, the Egyptian Stock Exchange. Further, our study examines the difference in IFRS 15ʹs effects on the financial statement accounts between the early adopters and the non-early adopters. Based on the Egyptian Stock Exchange (EGX) 100 index, the study uses 79 firm-year observations for the early adoption period (2019–2020). We manually collected data from the Egyptian companies’ annual reports and the Thomson Reuters database and analysed them using logistic regression and t-tests. Out of the various examined governance mechanisms, we found that board size significantly negatively affects the early adoption of IFRS 15. In contrast, female directors have a significant positive effect on the early adoption of IFRS 15 in Egypt. Regarding the effects of firm characteristics, we found that firm age, firm size, and financial leverage have significant positive effects on the early adoption of IFRS 15. In contrast, profitability and audit quality have an insignificant effect on the early adoption of IFRS 15. Finally, we found a significant difference in profitability between IFRS 15 early adopting companies compared to non-early adopters. This result reflects the economic value of early embracing IFRS standards and their updates in emerging markets, such as Egypt. To the best of our knowledge, this is the first study that examines the determinants of IFRS 15ʹs early adoption and its effects on the financial statement disclosures in an emerging country. Our study turns the attention of investors in emerging markets such as Egypt to the changes and updates in IFRS related to revenues, which can enhance the transparency and accountability in these markets. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2167544 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2167544 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2167544 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2187884_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ismaila Yusuf Author-X-Name-First: Ismaila Author-X-Name-Last: Yusuf Author-Name: Idris Ahmed Aliyu Author-X-Name-First: Idris Author-X-Name-Last: Ahmed Aliyu Author-Name: Mamdouh Abdulaziz Saleh Al-Faryan Author-X-Name-First: Mamdouh Abdulaziz Saleh Author-X-Name-Last: Al-Faryan Title: Board risk committee composition and risk-taking of deposit money banks in Nigeria Abstract: Risk oversight by bank boards has become complex due to the evolving nature of risk and thus the need for risk committees to effectively and adequately monitor bank risktaking. The risk taking capability of a financial institution is largely a function of its risk management committee composition. While studies have examined the effect of risk committee dynamics on several organisational variables, few studies examined the relationship between risk committee composition and the risktaking behaviours of banks. However, these few studies are limited to examining the effect of the existence of a standalone risk committee. Hence, the main purpose of this study is to examine the effect of banks’ board risk committee composition on the risktaking behaviour of deposit money banks in Nigeria. The study used a sample of twelve deposit money banks listed on the Nigerian Exchange Group (NGX) from 2009 to 2020. Data were analysed using DriscollKraay’s Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (SCC) model to address heteroskedasticity and cross-sectional dependence. The results showed that risk committee independence and financial expertise reduce risk-taking. It, therefore, showed that the independence and financial expertise of the risk committee provide the needed competency and independence to effectively monitor risk-taking. The study, therefore, recommends, among others, the review of the composition of the board risk committee to reflect independence and expertise. The study differs from other studies by examining risk committee composition rather than its existence. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2187884 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2187884 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2187884 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2167290_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Emmanuel Mensah Author-X-Name-First: Emmanuel Author-X-Name-Last: Mensah Author-Name: Christopher Boachie Author-X-Name-First: Christopher Author-X-Name-Last: Boachie Title: Corporate governance mechanisms and earnings management: The moderating role of female directors Abstract: The current study investigates how board gender diversity moderates the relationship between corporate governance mechanisms (CG) and earnings management (EM) practices of firms in sub-Saharan Africa. The study samples annual reports and financial statements of 52 firms from nine sub-Saharan African countries over a period of 2007 to 2019 giving a total of 676 observations. Panel data models are used in the analyses. The study finds that, board gender diversity matters and significantly moderates the relationship between CG and EM practices of firms in sub-Saharan Africa. The findings of the study support the agency theory proposition that the constraining effect of firms’ EM practices may be contingent on CG systems, particularly board gender diversity. The current study is the first African multi-cross-country study to introduce gender diversity as a moderating variable in the CG—EM nexus, thus extending the agency theory. It further contributes to the emergent advocacy for competent female representation on corporate boards so as to benefit from their essential characteristics and skills that drive their superior monitoring abilities, including EM monitoring. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2167290 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2167290 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2167290 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2172040_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Daniel Ofori-Sasu Author-X-Name-First: Daniel Author-X-Name-Last: Ofori-Sasu Author-Name: Smile Dzisi Author-X-Name-First: Smile Author-X-Name-Last: Dzisi Author-Name: Joshua Yindenaba Abor Author-X-Name-First: Joshua Yindenaba Author-X-Name-Last: Abor Title: Entrepreneurship, foreign direct investments and economic wealth in Africa Abstract: The paper seeks to examine the joint effect of entrepreneurship and FDI inflows on economic wealth in Africa. It employs a dynamic system GMM for a panel dataset of 52 African economies between 2006 and 2020. The study finds that FDI inflows induced a negative impact on the ease of doing business but it increases the business capital start-ups of entrepreneurs. We find that entrepreneurship reduces economic wealth in the short term but in the long-term entrepreneurship positively affect economic wealth. The results show that FDI inflows increase economic wealth and that FDI is an important channel through which entrepreneurship can impact economic wealth. We find evidence to support that ease of doing business and FDI inflows are substitutes while minimum capital of starting business complements FDI inflows in determining economic wealth. Based on the marginal effects, we conclude that entrepreneurship reduces economic wealth but improves economic wealth when the level of FDI inflows increases in a country. The implication is that countries should provide strategies that promote economic wealth of individuals, people and entrepreneurs through prudent business development framework and FDI supports in the short term. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2172040 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2172040 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2172040 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2170519_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bich Ngoc Do Author-X-Name-First: Bich Ngoc Author-X-Name-Last: Do Author-Name: Van Dung Nguyen Author-X-Name-First: Van Dung Author-X-Name-Last: Nguyen Author-Name: Minh Thi Hong Le Author-X-Name-First: Minh Thi Author-X-Name-Last: Hong Le Author-Name: Hai-Ninh Do Author-X-Name-First: Hai-Ninh Author-X-Name-Last: Do Author-Name: Thi Truc Ly Pham Author-X-Name-First: Thi Truc Ly Author-X-Name-Last: Pham Title: Firm’s innovation activities across ASEAN countries: Examining the impacts of management experience, management practices and the moderating role of female CEOs Abstract: This study investigates the roles of management experience and management practices towards innovation activities across ASEAN nations. Notably, the moderating role of the female CEOs in the management experience management practices—innovation relationship is also examined. The data came from the World Bank’s Enterprise Survey, consisting of 180,000 enterprises worldwide. This study extracted data from seven economies in ASEAN (Vietnam, Thailand, Indonesia, Philippines, Malaysia, Laos, and Cambodia). To deal with the hierarchical/multilevel structure of the study’s data set, the study uses the multilevel mixed-effects ordered logit model. The findings reveal that both management practices and management experience have positive impacts on innovation activities, particularly product innovation. Furthermore, this paper highlights the positive moderating role of female CEOs in the management experience management practices—innovation relationship. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2170519 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2170519 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2170519 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2156140_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ignatia Martha Hendrati Author-X-Name-First: Ignatia Martha Author-X-Name-Last: Hendrati Author-Name: Begench Soyunov Author-X-Name-First: Begench Author-X-Name-Last: Soyunov Author-Name: Riski Dwi Prameswari Author-X-Name-First: Riski Dwi Author-X-Name-Last: Prameswari Author-Name:   Suyanto Author-X-Name-First:   Author-X-Name-Last: Suyanto Author-Name:   Rusdiyanto Author-X-Name-First:   Author-X-Name-Last: Rusdiyanto Author-Name: Dian Anita Nuswantara Author-X-Name-First: Dian Anita Author-X-Name-Last: Nuswantara Title: The role of moderation activities the influence of the audit committee and the board of directors on the planning of the sustainability report Abstract: In order to show the consistency of agency theory as a theory to explain the influence of the Audit Committee and the Board of Directors on Sustainability, this study will explore the role of moderating actions of the Audit Committee and the Board of Directors on Sustainability. The firms that make up the demographic and research sample for this study, which uses a quantitative technique, are those that are included in the Jakarta Islamic Index for the years 2017 through 2021. The study’s yearly financial report panel data. The data analysis methods employed in this study were robust, fixed effects, random effects, and ordinary least square regression. These methods are one of the regression solution approaches that may be used with a lot of flexibility in research that combines thoughts, ideas, and facts. The first study found that the audit committee had an effect on sustainability, whereas the second found that the board of directors has no effect. Due to the third and fourth conclusions of the role of activities, the audit committee and board of directors are less strong on sustainability. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2156140 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2156140 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2156140 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2200892_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Noreen Kanwal Author-X-Name-First: Noreen Author-X-Name-Last: Kanwal Author-Name: Ahmad Shahrul Nizam Bin Isha Author-X-Name-First: Ahmad Shahrul Author-X-Name-Last: Nizam Bin Isha Author-Name: Rohani Bt Salleh Author-X-Name-First: Rohani Bt Author-X-Name-Last: Salleh Author-Name: Nosheen Kanwal Author-X-Name-First: Nosheen Author-X-Name-Last: Kanwal Author-Name: Al-Baraa Abdulrahman Al-Mekhlafi Author-X-Name-First: Al-Baraa Abdulrahman Author-X-Name-Last: Al-Mekhlafi Title: Paradoxical effects of social media use on workplace interpersonal conflicts Abstract: The prevalence of social media use urged researchers to identify its antecedents and consequences. However, research related to social media use in occupational settings has been substantially ignored. Therefore, this study aims to examine the effect of job stress on social media use (social media addiction and work-related social media activities) and its effect on interpersonal conflict at the workplace. The study was conducted using a cross-sectional design. An online questionnaire survey was used to collect data from 253 office employees working in the oil and gas industry in Malaysia. Structural equation modelling was employed for statistical analysis using smart PLS. Results demonstrate a significant positive effect of job stress on social media use (social media addiction and work-related activities on social media) and its significant positive effect on interpersonal conflict in the workplace. Social media behaviour mediates the relationship between job stress and workplace interpersonal conflicts. The study findings show that employees use social media to cope with job stress, which in turn increases interpersonal conflicts at the workplace. Further, the inclination towards social media use indicates the absence of active social support at the workplace. The study findings support the efforts of organisational stakeholders to manage workplace stress by reducing employee’s dependency on online social media and by encouraging “offline active social support” in the offices. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2200892 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2200892 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2200892 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2179712_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Januar Eko Prasetio Author-X-Name-First: Januar Author-X-Name-Last: Eko Prasetio Author-Name: Sabihaini Author-X-Name-First: Author-X-Name-Last: Sabihaini Author-Name: Sudaryanto Author-X-Name-First: Author-X-Name-Last: Sudaryanto Author-Name: Haryati Setyorini Author-X-Name-First: Haryati Author-X-Name-Last: Setyorini Author-Name: Rusdiyanto Author-X-Name-First: Author-X-Name-Last: Rusdiyanto Author-Name: Anisaul Hasanah Author-X-Name-First: Anisaul Author-X-Name-Last: Hasanah Author-Name: Adiba Fuad Syamlan Author-X-Name-First: Adiba Fuad Author-X-Name-Last: Syamlan Author-Name: A. Maya Rupa Anjeli Author-X-Name-First: A. Maya Author-X-Name-Last: Rupa Anjeli Title: The role of earnings management as mediator the effect of male CEO masculinity face on Research & Development Abstract: This study aims to explain the role of earnings management in mediating the influence of male CEO masculinity on research & development. This study uses a quantitative approach with a population and research sample using companies on the Indonesia Stock Exchange in 2017–2021. This study collects facial images identified as male CEOs from data on the Indonesia Stock Exchange website and company websites and utilizes Google search. The data analysis method in this study uses Structural Equation Modeling which links theory, concepts and data that can be applied to research variables using Stata software. The findings explain that the role of earnings management mediates the influence of the male CEO’s masculinity face on research &development, meaning that the increase and decrease in the part of earnings management has an impact on increasing and decreasing the masculinity face of male CEOs also has an impact on increasing and decreasing research & development. The practical impact of the research results can help the Indonesian Institute of Accountants develop Financial Accounting Standard No. 19 in Indonesia. Theoretical implications of the research results can explain agency theory and behavioral consistency theory. The findings empirically have implications for company management in making policies related to the face of male masculinity which have an impact on earnings management practice policies and policy making on research & development expenditures, so that the empirical findings can be used by company management and the Indonesian government as policy makers in developing countries as a comparison of developed country policies. Throughout the study’s observations to date, it has not found any research on the topic of the role of profit management mediating the influence of the masculinity of male CEOs associated with research & development costs. The distinct role of male CEOs affects research & development policies and cost. The originality of this study can be shown by the differences from previous studies, first (Jia et al., 2014) explain that the face of masculinity of male CEOs has a positive effect on profit management practices. The second (Kamiya et al., 2018a; Asyik et al., 2022) explains that the face of masculinity of male CEOs has a positive impact on leverage. Research & development in the company have an essential position to increase the company’s long-term profitability Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2179712 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2179712 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2179712 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2186757_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sumaia Ayesh Qaderi Author-X-Name-First: Sumaia Ayesh Author-X-Name-Last: Qaderi Author-Name: Sitraselvi Chandren Author-X-Name-First: Sitraselvi Author-X-Name-Last: Chandren Author-Name: Zaimah Abdullah Author-X-Name-First: Zaimah Author-X-Name-Last: Abdullah Title: Integrated reporting quality in Malaysia: Do chairman attributes matter? Abstract: In recent research, there has been increased attention on the chairman’s role in companies’ adoption of non-financial reporting. However, no empirical research has explored the chairman’s role in improving the quality of integrated reporting (IR). Using the agency theory, this study responded to an existing research gap in the IR literature by analysing the effect of chairman attributes on IR quality. This study uses the International IR Framework (IIRF) to construct the IR index comprising 100 items and four dimensions (background, form, assurance and reliability, and content). The data consists of 363 company-year observations from Malaysian companies over the period 2017–2020. To test the developed hypotheses, panel‐corrected standards error (PCSE) regression is applied. The empirical results indicate that chairmen with longer tenure and larger share ownership are adversely associated with IR quality. Nevertheless, the findings suggest that the chairman age, educational level, and financial expertise are insignificantly related to the IR quality. This is the first research, to the best of the researchers’ knowledge, that investigates chairman attributes as a determinant of IR quality in Malaysia. The study’s findings are important to regulators, policymakers, corporate executives, and other stakeholders interested in how the chairman’s role influences companies’ IR quality using evidence from an emerging Asian country—Malaysia. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2186757 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2186757 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2186757 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2210889_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nga T.T. Le Author-X-Name-First: Nga T.T. Author-X-Name-Last: Le Author-Name: Phuong V. Nguyen Author-X-Name-First: Phuong V. Author-X-Name-Last: Nguyen Author-Name: Hoa D. X. Trieu Author-X-Name-First: Hoa D. X. Author-X-Name-Last: Trieu Author-Name: Long Nguyen Hai Lam Author-X-Name-First: Long Nguyen Author-X-Name-Last: Hai Lam Title: Talent management at science parks: Firm-university partnerships as a strategic resource for competitive advantage creation in the information technology sector in Vietnam Abstract: Talent attraction has been confirmed to be one of the crucial human resource strategies during the Science Park development. Skilled workers with expertise, knowledge, and innovation are required for tenant firms to survive and gain competitive advantages in the increasingly intense information technology (IT) industry. This study aims to contribute to our knowledge of talent attraction management in Science Parks, emphasizing the interaction between universities and research institutes, which are confirmed to be the primary source providing talented individuals. The fundamental logic is that a Science Park’s connection to universities may improve innovation capacity, eventually gaining competitive advantages. The data collection comes from 178 senior managers of various IT firms located at two Science Parks in Vietnam, Quang Trung Software City, and Saigon Hi-Tech Park. A partial least squares structural equation modeling approach was used to estimate the measurement and causal relationships. The findings revealed that IT firms should consider two critical elements when enhancing their competitiveness through talent acquisition: the network attractiveness dimension and university-based expertise. Additionally, information gained through firm-university partnerships significantly contributes to both innovation capacity and competitive advantages. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2210889 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2210889 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2210889 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2185071_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Vikram Khangembam Author-X-Name-First: Vikram Author-X-Name-Last: Khangembam Title: Consumers choice of small independent specialty stores in shopping centers during weekday extended trading hours: A qualitative study Abstract: This study explored the behavioral dynamics that is responsible for the success of the small independent specialty retailers in a shopping center during weekday extended trading hours. Drawing on literature from different areas, consumers’ shopping experiences, browsing patterns and factors influencing browsing activities in small independent specialty stores in a shopping center during weekday extended trading hours was investigated. The study was carried out in Brisbane, Australia. Two focus groups with consumers and a personal interview with an expert was performed. This research found consumers were usually goal oriented during weekday late evening trading hours and they would usually engage in browsing in-stores only when they require customer assistance. This research was also able to understand and establish the behavioural dynamics that can determine the performance of the small independent specialty stores during extended trading hours. Overall, this research suggests that the small independent specialty stores are unlikely to experience an increase in sales or attract more customers by extending the trading hours. This study makes an important step in understanding consumers demand for small independent specialty stores in categorized shopping centers during the extended trading hours. The conceptualization and findings of this research contribute to two areas of research: consumer spatial behavior and consumer information search in small independent specialty stores in a shopping center during weekday extended trading hours. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2185071 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2185071 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2185071 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2208703_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Ngoc Thach Author-X-Name-First: Nguyen Ngoc Author-X-Name-Last: Thach Author-Name: Bui Hoang Ngoc Author-X-Name-First: Bui Hoang Author-X-Name-Last: Ngoc Title: Nexus between tourism and ecological footprint in RCEP: Fresh evidence from Bayesian MCMC random-effects sampling Abstract: In recent years, environmental protection has been a priority goal in tourism policies worldwide, including the regional comprehensive economic partnership (RCEP). This study is conducted to explore the impact of tourism, economic growth, globalization, and human capital on environmental degradation in RCEP countries during 1995–2016. By adopting Bayesian random-effects regression to capture individual variations across countries, the findings show that tourism development improves environmental quality, while economic growth and globalization positively drive environmental degradation. The empirical result also finds that the influence of human capital on environmental damage is positive but not significant. These findings are expected to strengthen the belief of RCEP policymakers in promoting sustainable tourism. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2208703 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2208703 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2208703 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2183573_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: John Amoah Author-X-Name-First: John Author-X-Name-Last: Amoah Author-Name: Emmanuel Bruce Author-X-Name-First: Emmanuel Author-X-Name-Last: Bruce Author-Name: Zhao Shurong Author-X-Name-First: Zhao Author-X-Name-Last: Shurong Author-Name: Sulemana Bankuoru Egala Author-X-Name-First: Sulemana Author-X-Name-Last: Bankuoru Egala Author-Name: Kofi Kwarteng Author-X-Name-First: Kofi Author-X-Name-Last: Kwarteng Title: Social media adoption in smes sustainability: evidence from an emerging economy Abstract: Social media is constantly changing the business landscape across all economic sectors. Given this, small and medium enterprises (SMEs) are leveraging this to give their businesses a new trend. In emerging economies, however, the rate of adoption and integration of social media among small and medium enterprises appears to have lagged due to a multitude of factors. Drawing on the technology organization and environment (TOE) framework, the purpose of this study was to investigate the factors affecting social media application adoption and their impact on SMEs’ sustainability in Ghana’s context. Data was collected from 430 managers of SMEs in Ghana using a structured questionnaire and analyzed using a PLS-SEM. Findings revealed that cost-effectiveness, customer pressure, employees’ competence, financial resource availability, and leaders’ support positively influence social media adoption, while social media adoption also impacts SME firms’ sustainability. A negative effect was, however, observed for factors like industry pressure, perceived complexity, relative advantage, and perceived compatibility. This study contributes to the rising deployment of social media by businesses to improve their competitiveness. The implications of the research are also discussed. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2183573 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2183573 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2183573 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2194091_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Diana Sari Author-X-Name-First: Diana Author-X-Name-Last: Sari Author-Name: Belinda Aretha Kusuma Author-X-Name-First: Belinda Aretha Author-X-Name-Last: Kusuma Author-Name: John Sihotang Author-X-Name-First: John Author-X-Name-Last: Sihotang Author-Name: Tri Febrianti Author-X-Name-First: Tri Author-X-Name-Last: Febrianti Title: The role of entrepreneurial marketing & innovation capability in the performance of SMEs during covid-19 pandemic: Evidence of MSMEs in West Java Abstract: The Corona Virus, or COVID-19, has become one of the world’s issues, not only affecting health but also the Indonesian economy. One of the sectors that has been impacted was micro, small, and medium enterprises (MSMEs), whose performance has decreased. Entrepreneurial marketing and innovation capability have proven to increase the performance of MSMEs. However, it was still questioned whether entrepreneurial marketing and innovation capability would increase performance during COVID-19 pandemic. We collected data through an online survey to 290 MSMEs in West Java. Statistical analysis using SmartPLS reveal that entrepreneurial marketing (opportunity-driven, proactiveness, customer intensity, risk taking, resource leveraging, and value creation) and innovation capability (product innovation, serve innovation, process innovation, and business model innovation) have a significant effect on the performance of MSMEs (profitability, productivity, domestic market share, profit margin, competitiveness of the MSMEs, ability to maintain profit margin, and rate owners satisfaction with innovation level). Innovation capability has a greater influence, with a value of 0.465, compared to entrepreneurial marketing, with a value of 0.156, on the performance of MSMEs. Serve Innovation and Process Innovation have a significant impact on the dimensions of innovation capability that contribute to MSMEs’ performance. Several practical and theoretical implications for entrepreneurs designing marketing strategies are discussed based on the findings. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2194091 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2194091 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2194091 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2172013_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ebenezer Nana Yeboah Author-X-Name-First: Ebenezer Nana Author-X-Name-Last: Yeboah Author-Name: Bismark Addai Author-X-Name-First: Bismark Author-X-Name-Last: Addai Author-Name: Kingsley Opoku Appiah Author-X-Name-First: Kingsley Opoku Author-X-Name-Last: Appiah Title: Audit pricing puzzle: Do audit firm industry specialization and audit report lag matter? Abstract: This study examines whether audit firm industry specialization and audit report time lag (ARL) matter in the audit fees puzzle. Specifically, we examine the moderating effect of audit time lag on the audit firm industry specialization and audit fees nexus. We use dataset from 100 quoted and unquoted Ghanaian firms from 2008 to 2018. We find that audit firm industry specialization exhibits a significant positive impact on audit fees and a significant negative effect on ARL. The results of the interaction between audit firm industry specialization and ARL also display a negative association with audit fee, signifying that specialization significantly reduces audit fee premium paid provided these experts produce the financial report in a short time. Further analysis on large and small companies, state-owned and private companies, weak and strong internal controls also indicate the significance of audit firm industry specialization and reporting time lag in explaining audit pricing puzzle. The novelty aspect of this study is the analysis of the moderation effect of audit timeliness on the audit firm industry specialization and audit fees nexus in the context of a lax enforcement of Generally Accepted Accounting Principles environment. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2172013 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2172013 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2172013 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2176409_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fan Yang Author-X-Name-First: Fan Author-X-Name-Last: Yang Author-Name: Nana Adwoa Anokye Effah Author-X-Name-First: Nana Adwoa Anokye Author-X-Name-Last: Effah Title: Bank resolutions through M&As: The case of Ghana’s purchase and assumption agreement Abstract: In this article, we examine the possible effects of acquisition through a Purchase and assumption agreement (P&A) as a resolution approach by the central bank of Ghana on the performance of the acquiring bank post-acquisition. By assessing the execution of the first P&A agreement, we contribute to the dearth of literature on the impact of M&As on bank performance in a developing context. We use secondary data from the Ghana Stock Exchange and the acquirer’s financial reports from 2015 to 2019 to assess the likely performance changes. We employ event study methodology and ratio analysis to determine the impact. We observe that while depositor funds were saved and the acquirer succeeded in widening their asset base through the acquisition, their efficiency levels during the assessed period did not improve. Our findings help explain the effects of such M&As through P&As on bank performance to assist investors and management in decision-making. It further accentuates the importance of adequate preparations before embarking on any sort of P&A agreement. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2176409 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2176409 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2176409 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2202030_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abdullah Fahad AlMulhim Author-X-Name-First: Abdullah Fahad Author-X-Name-Last: AlMulhim Title: The impact of administrative management and information technology on e-government success: The mediating role of knowledge management practices Abstract: This study examines the impact of administrative management and information technology on e-government success with the mediation role of knowledge management practices. For this purpose, data was gathered from 163 public sector participants in the Al-Jouf region of Saudi Arabia. This study uses partial least squares structural equation modeling (PLS-SEM) to test and validate the research model and proposed hypotheses. The findings show that information technology and administrative management significantly increase e-government success and knowledge management practices. Moreover, the findings revealed that knowledge management practices play a vital mediating role between information technology and administrative management to make e-government success more successful and to reduce risk. Furthermore, this study strengthens the theoretical and practical implications of e-government by developing a link with socio-technical systems theory as well as with Fayol’s administrative management theory. In the end, the study recommends that policymakers and managers take serious steps to attain advantages in the application of technologies in e-government to fulfill the renewable and changing needs of beneficiaries. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2202030 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2202030 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2202030 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2178995_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Oluwole Nurudeen Omonijo Author-X-Name-First: Oluwole Author-X-Name-Last: Nurudeen Omonijo Author-Name: Zhang Yunsheng Author-X-Name-First: Zhang Author-X-Name-Last: Yunsheng Title: The role of Chinese products demand and supply in reducing market cost and improving technological performance: Empirical evidence from South Africa, Nigeria, and Egypt Abstract: This study was conducted through an experimental study design. Our research question focuses on; (1) how Chinese products have reduced market costs in South Africa, Nigeria, and Egypt? (2) What impact do Chinese products have on the technology development process of the selected countries? (3) Which factors influence the expansion of Chinese products in the international market and how does primary research provide recommendation for using Chinese products to reduces market cost and improve technological performance. 279 responses were collected from the respondent in the selected countries to examine the performance of Chinese products. SPSS statistics software was used to analyze data using snowballing method to access the participants. Result on regression and correlation tests show that the number of Chinese products in the market positively predicted the market price. Technology performances were found to negatively impacts the supply of Chinese products. Our findings make a critical contribution to the existing theories on technology innovation, performance management, and product pricing. More specifically, (1) The increasing supply of Chinese products negatively affects the performance of technology in Africa; (2) A low level of technology adoption in the African market negatively impacts technology performance and technical performance is highly correlated with the availability of Chinese products;(3) The increase in Chinese products contributed to lower market prices. Our findings further suggest the increased demand and supply of Chinese products will adversely affect technology performance. Therefore, this study recommend that African leaders empower the youth to increase their exposure to Chinese technology. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2178995 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2178995 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2178995 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2135202_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Huda Mohammad Hagawe Author-X-Name-First: Huda Mohammad Author-X-Name-Last: Hagawe Author-Name: Asma Mobarek Author-X-Name-First: Asma Author-X-Name-Last: Mobarek Author-Name: Akmal Hanuk Author-X-Name-First: Akmal Author-X-Name-Last: Hanuk Author-Name: Ahmad Jamal Author-X-Name-First: Ahmad Author-X-Name-Last: Jamal Title: A unique business model for microfinance institution: the case of Assadaqaat Community Finance (ACF) Abstract: While access to finance is a key link between economic opportunity and economic outcome, it remains a major barrier for aspiring entrepreneurs. The current research aims to conduct an in-depth case study of Assadaqaat Community Finance (ACF), a unique UK-based community finance institution with the objectives of addressing the global challenges of financial exclusion and social and economic inequalities through entrepreneurship and self-employment. ACF offers free professional training using an innovative and ground-breaking financial model based on Islamic financial principles via the ACF Cycle of Shared Prosperity framework. Semi-structured interviews were conducted with 20 participants including beneficiaries, benefactors and founders to explore the impact of ACF training, advice and mentoring and access to interest-free and debt-free finance in helping participants overcome the challenges and develop feasible business plans for their micro, small and medium enterprises. The results suggest that the beneficiaries are happy and become financially independent within 3–6 months, resulting in the transformation of beneficiaries into benefactors as they are able to contribute back to ACF. We highlight the transformational nature of this unique institutional business model and its applicability for existing Islamic MFIs, allowing them to make a clear contribution to development of sustainable communities. We also argue that the ACF financial model offers a sustainable solution to overcome global challenges and contribute towards achieving the Sustainable Development Goals. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2135202 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2135202 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2135202 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2174477_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Henny Sulistianingsih Author-X-Name-First: Henny Author-X-Name-Last: Sulistianingsih Author-Name: Fitri Santi Author-X-Name-First: Fitri Author-X-Name-Last: Santi Title: Does SME’s financing decisions follow pecking order pattern? The role of financial literacy, risk preference, and home bias in SME financing decisions Abstract: This paper aims to explore the role of financial literacy, risk preference, and home bias in Minangkabau ethnic SME financing decisions, and whether their financing pattern follow the pecking order theory. The theoretical framework model was developed to determine the impact of financial literacy, risk preference, and home bias on the financing decisions of SMEs. The study applied the SEM-PLS method in testing the model. Data collection was carried out through online and offline survey techniques with a sample of 623 SMEs. The results reveal that home bias and risk preference have a negative direct effect on financing decision. Home bias also has a direct positive influence on risk preference. Financial literacy can minimize home bias from negative to positive toward financing decision. However, financial literacy does not have a direct effect on the financing decisions and does not have a significant direct influence on risk preference. Most SMEs have a low level of financial literacy, a high tendency for home bias and a high-risk preference. Financial literacy has strong positive moderation effect on the influence of home bias toward financing decision. Home bias make SME financing decision does not follow pecking order pattern. As SMEs financial literacy level is still very low, thus it is important for financial institutions to educate SMEs by providing several trainings about financial matters. The findings suggest to improve the financial literacy of SMEs informal association groups in order to help them reducing their home bias tendency. This study seeks to explore the pecking order pattern in financing decisions of SMEs. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2174477 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2174477 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2174477 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2178338_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Meghna Chhabra Author-X-Name-First: Meghna Author-X-Name-Last: Chhabra Author-Name: Rohail Hassan Author-X-Name-First: Rohail Author-X-Name-Last: Hassan Author-Name: Mohd Asif Shah Author-X-Name-First: Mohd Asif Author-X-Name-Last: Shah Author-Name: Richa Sharma Author-X-Name-First: Richa Author-X-Name-Last: Sharma Title: A bibliometric review of research on entrepreneurial capacity for the period 1979 to 2022: Current status, development, and future research directions Abstract: This study deals with the primary areas and the present dynamics related to entrepreneurial capacity (EC); apart from this, it provides research directions in EC’s research field that would be of use in the future. With the aid of bibliometric analysis, we analysed Google Scholar, Scopus, and the ISI Web of Science databases and arrived at 193 studies that we use as samples; these studies enable us to recognise the research activity conducted on EC from 1979 to 2022. The most influential articles and authors have been identified based on their publications, citations, location, and importance within the network. Apart from this, we investigate current themes, discover barriers to development in literature, and provide ways for future research. Although research activity on EC occurs globally, there is a shortage of studies concerning developing countries’ context; countries experience a lack of collaboration, which is observed explicitly between the authors of developing and developed countries. This research focuses on broadly two themes: entrepreneurship education (EE) as an antecedent of EC, which, in turn, is an antecedent to entrepreneurial intention (EI), and EC as an antecedent factor of firm performance and economic growth. Interestingly, there is also a rising focus on Entrepreneurial Universities. We conclude by suggesting potential research directions. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2178338 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2178338 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2178338 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2195023_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sarah W Muigai Author-X-Name-First: Sarah W Author-X-Name-Last: Muigai Author-Name: Edward Mungai Author-X-Name-First: Edward Author-X-Name-Last: Mungai Author-Name: Ramakrishna Velamuri Author-X-Name-First: Ramakrishna Author-X-Name-Last: Velamuri Title: Intergenerational transmission of entrepreneurship: An East African perspective of SME owner’s choice of joining the family business or independent own founding Abstract: Drawing from the lens of entrepreneurship as a contextually driven phenomenon, this study examined the effects of parental business exposure (PBE) on the entrepreneurial mode of entry (EME) of the next-generation family members and the role of exposure to self-employed grandparents and motivation to venture on the relationship between PBE and EME. A survey administered to a sample of 440 SME owners in Kenya who had one or both entrepreneurial parents indicated that PBE significantly and positively influences joining the family business and significantly and negatively impacts the independent own founding EME. Both exposures to self-employed grandparents and necessity entrepreneurship motivation improve the positive relationship between PBE and joining the family business EME. By investigating the role of these two factors in the intergenerational transmission of entrepreneurial behaviour that are of keen interest in a developing country context like Kenya, this study provides practical guidance to family businesses in these contexts on the importance of extended households and a post-entry phase training of the next-generation family business entrepreneurs in shaping the next-generation leaders of family businesses. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2195023 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2195023 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2195023 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2191305_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Manh Hung Pham Author-X-Name-First: Manh Hung Author-X-Name-Last: Pham Author-Name: Nhat Minh Nguyen Author-X-Name-First: Nhat Minh Author-X-Name-Last: Nguyen Title: Bank funding diversity, risk and profitability: Evidence from Vietnam in the context of the Covid-19 pandemic Abstract: This study empirically explores the effects of bank funding diversity on Vietnamese commercial banks’ profitability and risk in the context of the COVID-19 pandemic. The panel regression method was used to analyze quarterly data from 27 Vietnamese commercial banks from Q1-2016 to Q1-2021. The study findings demonstrate that commercial banks with diverse financing sources are more profitable and riskier. In the meanwhile, the COVID-19 outbreak did not diminish the short-term profitability of Vietnamese commercial banks, but it did increase their exposure to risk. On the basis of the empirical findings, this paper also proposes a number of strategies to assist Vietnamese commercial banks in operating more effectively and securely in the context of the COVID-19 pandemic. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2191305 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2191305 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2191305 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2183568_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Magheswari Gopal Vasanthi Author-X-Name-First: Magheswari Author-X-Name-Last: Gopal Vasanthi Author-Name: Vasanthi Soundrarajan Author-X-Name-First: Vasanthi Author-X-Name-Last: Soundrarajan Author-Name: Nishad Nawaz Author-X-Name-First: Nishad Author-X-Name-Last: Nawaz Author-Name: Vijayakumar Gajendran Author-X-Name-First: Vijayakumar Author-X-Name-Last: Gajendran Author-Name: Satyanarayana Parayitam Author-X-Name-First: Satyanarayana Author-X-Name-Last: Parayitam Title: Passenger satisfaction with cleanliness and other service quality dimensions and gender as a moderator: Evidence from Indian Railways Abstract: The present study’s objective is to examine the customer satisfaction on cleanliness and other service quality dimensions in Indian Railways. In addition, gender as a moderator in the relationship between various service quality dimensions and passenger satisfaction is studied. The data was collected from 544 passengers in the Tiruchirappalli railway station (Southern Railway Zone). The data was collected between September 2021 and December 2021, soon after the restoration of services after the global pandemic. Data was collected while taking precautions of social distancing and by wearing facemasks. A structured instrument SERVQUAL was used, and the results indicate that passengers were satisfied with the tangibility, assurance, and reliability dimensions of service quality. We performed regressions showing the relationship between service quality variables and passenger satisfaction. We also studied gender as a moderator in the relationship between the five service quality dimensions and passenger satisfaction. The results indicate that gender moderates the relationship between tangibility and customer satisfaction and reliability and passenger satisfaction. The implications for management are discussed. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2183568 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2183568 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2183568 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2192844_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Thi Hoang Yen Author-X-Name-First: Nguyen Thi Author-X-Name-Last: Hoang Yen Author-Name: Dung Phuong Hoang Author-X-Name-First: Dung Phuong Author-X-Name-Last: Hoang Title: The formation of attitudes and intention towards green purchase: An analysis of internal and external mechanisms Abstract: Nowadays, since green consumption is widely accepted and affordable, obtaining favourable attitudes of consumers toward green purchases becomes paramount to accelerating the market penetration of ecological items. Under the planned behaviour theory and other theoretical backgrounds of attitude formation, this study examines its determinants and the relevant underlying mechanisms. Specifically, based on the quantitative data collected from 535 Vietnamese consumers, we estimate the direct, indirect, and total effects of health consciousness, environmental concern, and online product review on attitudes toward green purchases and their interrelationships in influencing green purchase intention. Our results indicate that health consciousness and environmental concern represent an internal mechanism that significantly influences the formation of green purchase attitudes and intentions. Interestingly, health consciousness totally mediates the impact of environmental concern on attitudes towards green choices. Meanwhile, online product review functions as social stimuli that directly affect green purchase intention but do not significantly influence attitude. Overall, environmental concern and health consciousness together not only influence customers’ engagement with online product reviews but also play a more important role in forming attitudes toward green purchases and consequently, the intention to buy green products. Our findings provide insightful implications for designing communication strategies for green consumption. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2192844 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2192844 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2192844 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2188645_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Paul Bata Domanban Author-X-Name-First: Paul Bata Author-X-Name-Last: Domanban Author-Name: Fauster Agbenyo Author-X-Name-First: Fauster Author-X-Name-Last: Agbenyo Author-Name: Samuel Sekyi Author-X-Name-First: Samuel Author-X-Name-Last: Sekyi Title: Determinants of choice of credit source among clients of microfinance systems in the Upper West Region of Ghana Abstract: Microfinance institutions must understand what influences their clients’ choice of credit source in order to design and provide adequate and appropriate credit facilities to their clients. This paper explores the determinants of the choice of credit source among beneficiaries of microfinance systems in the Upper West Region of Ghana. An interview guide and a questionnaire were used to collect data. The study employed the multinomial probit model to analyse the data. The study revealed that gender, arable crop farming, household size, dependency ratio, access to microfinance information, repayment period, group size, interest rate, distance, loan amount, borrowing experience, household assets, and household members employed were the main determinants of the choice of credit source among beneficiaries. The study recommends that the Bank of Ghana, through the Apex Bank, standardise repayment periods and procedures such that banks compete on innovative methods of sourcing borrowers, which could result in efficiency in the lending industry. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2188645 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2188645 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2188645 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2198160_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shahab Sharfaei Author-X-Name-First: Shahab Author-X-Name-Last: Sharfaei Author-Name: Jeen Wei Ong Author-X-Name-First: Jeen Author-X-Name-Last: Wei Ong Author-Name: Adedapo O. Ojo Author-X-Name-First: Adedapo O. Author-X-Name-Last: Ojo Title: The impact of market uncertainty on international SME performance Abstract: This research explores the performance of international small and medium-sized enterprises (SMEs) in Iran. Iran as the 18th biggest market in the world, can potentially be an attractive market for firms. However, SMEs need to navigate the market uncertainty to achieve their performance goals. This study explores this issue by placing competitive advantage to mediate market uncertainty and international SMEs’ performance. A foreign SME in Iran is considered a company with 99 employees or less, and which was founded abroad but have an established branch within the country. We used the partial least square (PLS) method to analyse the data gathered from 166 foreign SMEs in Iran. The findings imply that market uncertainty significantly affects performance. Nevertheless, competitive advantage does not mediate the relationship. This study offers insights to international SMEs on how to leverage comprehensive knowledge on market uncertainty to enhance their performance in developing markets. The empirical findings from this research reaffirms the notion that international SMEs ought to be informed about the effects of uncertainty in order to achieve high performance. This is particularly important in developing markets which are more prone to ambiguity. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2198160 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2198160 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2198160 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2200609_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mai Ngoc Khuong Author-X-Name-First: Mai Ngoc Author-X-Name-Last: Khuong Author-Name: Pham Dang Tuan Author-X-Name-First: Pham Author-X-Name-Last: Dang Tuan Author-Name: Nguyen Ngoc Duy Phuong Author-X-Name-First: Nguyen Author-X-Name-Last: Ngoc Duy Phuong Title: The effects of analytical and holistic reasoning perspective on innovation and business performance, a study of state own, FDI and private company in Vietnam Abstract: This study examines the effects of analytical and holistic reasoning perspective on innovation and business performance in state owned, FDI, and private companies in Vietnam. The study was conducted on 382 companies. Data are analyzed through the use of partial least squares (PLS). The study results indicate that analytical and holistic reasoning perspective was a significant determinant of innovation and business performance. Furthermore, the analytical and holistic reasoning perspectivge impacted business performance both directly and indirectly. Thus, this study confirms the significance of an integrated approach to understanding the impacts of both direct and indirect effects of analytic and holistic reasoning perspectives on innovation and business performance in Vietnam. In addition, this study will contribute to the literature and in practice. It will help the policy maker to make good innovation and get high performance in the future. The limitations of the study will also be discussed. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2200609 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2200609 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2200609 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2200599_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ahmad Almohtaseb Author-X-Name-First: Ahmad Author-X-Name-Last: Almohtaseb Author-Name: Maha Shehadeh Author-X-Name-First: Maha Author-X-Name-Last: Shehadeh Author-Name: Jehad Aldehayyat Author-X-Name-First: Jehad Author-X-Name-Last: Aldehayyat Title: Psychological empowerment and organizational citizenship behavior in the information communications and technology (ICT) sector: A moderated- mediation model Abstract: This study aimed to examine the influence of psychological empowerment on job crafting. Moreover, it analyzed the relationship between job crafting and organizational citizenship behavior. In addition, conscientiousness was considered as a moderator between psychological empowerment and job crafting. Whereas the mediation effect of job crafting was examined among psychological empowerment and organizational citizenship behavior. The data were gathered from the ICTs of Jordan and AMOS was used for analysis. The results highlighted that psychological empowerment can influence job crafting, which can lead to organizational citizenship behavior. Therefore, job crafting can significantly mediate the relationship between psychological empowerment and organizational citizenship behavior. In addition, the findings revealed that conscientiousness being an important personality trait can moderate the relationship between psychological empowerment and job crafting. This research can be considered as a guideline for researchers and practitioners focusing on job crafting and organizational citizenship behavior. The focus of this research is merely on the employees of ICTs and it has considered only one personality trait i.e. conscientiousness. Therefore, future studies can emphasize any other sector and include other personality traits as moderators. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2200599 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2200599 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2200599 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2156086_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Esam Mohammed A. Alsayani Author-X-Name-First: Esam Mohammed A. Author-X-Name-Last: Alsayani Author-Name: Mohamad Naimi Mohamad Nor Author-X-Name-First: Mohamad Naimi Author-X-Name-Last: Mohamad Nor Author-Name: Ebrahim Mohammed Al-Matari Author-X-Name-First: Ebrahim Mohammed Author-X-Name-Last: Al-Matari Title: Audit committee’s chairman characteristics and auditor choice: an empirical evidence from Malaysia ACE market Abstract: Audit quality is a strong external monitoring mechanism to protect the interest of the owners according to agency theory. The auditor choice research has paid more attention to the audit committee overall but has overlooked the unique agency context of audit committee’s chairman characteristics on the audit quality especially on auditor choice. Therefore, the purpose of this study is to investigate the audit committee’s chairman characteristics on the auditor choice. The sample of 111 firms listed on the ACE market was used to test the hypotheses. Using logistic regression, this study finds that only the audit committee’s chairman tenure and busyness are significant factors that influence the auditor choice. Whereas, the audit committee’s chairman ethnicity, expertise and qualification have no significant influence on the auditor choice. These results have theoretical implications for the alignment and entrenchment hypotheses of the agency theory and practical implications for the regulators to improve the audit committee’s structure and regulations. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2156086 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2156086 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2156086 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2191808_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Emily H.T. Yapp Author-X-Name-First: Emily H.T. Author-X-Name-Last: Yapp Author-Name: Jasmine A.L. Yeap Author-X-Name-First: Jasmine A.L. Author-X-Name-Last: Yeap Title: Assessing the determinants of customer-perceived value and customer satisfaction in e-hailing services: An Importance-Performance Matrix Analysis (IPMA) Approach Abstract: The rapid growth and success of sharing economy, particularly e-hailing services, have attracted many organisations to participate in this business. As a result, e-hailing organisations need strategies that enable them to compete in the market. One of the strategies that could help e-hailing organisations to stay competitive is to understand users’ perception of value. The aim of this study is to identify the values that users gain when they use e-hailing services. From there, this study also sought to determine the specific values, which contribute to satisfaction with e-hailing services. The Theory of Consumption Value was applied to examine as users’ perceived value with the inclusion of sustainability value. Based on the Partial Least Squares analysis via the software SmartPLS 3.2.8, users’ perceived value, which consists of economic value, convenience value, sustainability value, and hedonic value positively influences users’ satisfaction, while symbolic value negatively influences users’ satisfaction. The Importance-Performance Matrix Analysis (IPMA) results revealed that hedonic value is the most important value that contributes to users’ satisfaction. Theoretical and managerial implications as well as research limitations are duly discussed. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2191808 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2191808 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2191808 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2209973_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Suijun Chen Author-X-Name-First: Suijun Author-X-Name-Last: Chen Author-Name: Pankaewta Lakkanawanit Author-X-Name-First: Pankaewta Author-X-Name-Last: Lakkanawanit Author-Name: Muttanachai Suttipun Author-X-Name-First: Muttanachai Author-X-Name-Last: Suttipun Author-Name: He Xue Author-X-Name-First: He Author-X-Name-Last: Xue Title: Environmental regulation and corporate performance: The effects of green financial management and top management’s environmental awareness Abstract: Drawing from the circular economy, which prioritizes resource optimization, waste reduction, and operational efficiency, the objective of this study is to investigate the influence of environmental regulations on Green Financial Management (GFM), the role of GFM as a mediator between environmental regulations and corporate performance, and the moderating effect of Top Management’s Environmental Awareness (TMEA). Using the questionnaires from 684 Chinese green enterprises, the structural equation analysis is used to verify the results. The empirical findings indicate that environmental regulation has a positive effect on GFM and that GFM acts as a mediator between environmental regulation and corporate performance. However, it is found that TMEA does not have a significant moderating effect between environmental regulation and GFM. This study contributes to the broader discussion around resource efficiency and sustainability in the circular economy by emphasizing the importance of companies complying with environmental regulations and adopting GFM strategies to improve performance. Policymakers can consider the role of GFM in promoting sustainable business development, and prioritize the development and implementation of strong environmental regulations. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2209973 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2209973 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2209973 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2163557_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ihyaul Ulum Author-X-Name-First: Ihyaul Author-X-Name-Last: Ulum Author-Name: Mudrifah Mudrifah Author-X-Name-First: Mudrifah Author-X-Name-Last: Mudrifah Author-Name: Setyo Wahyu Sulistyono Author-X-Name-First: Setyo Wahyu Author-X-Name-Last: Sulistyono Title: Regional intellectual capital (RIC) indicators in Indonesia Abstract: This study aims to identify acceptable RIC indicators for Indonesian conditions. The article discusses RIC indicators developed from NICs modified from Bontis’s and tailored to the requirements of Indonesia. The research was carried by utilizing data from IC disclosures in 38 Indonesian areas. There are three phases to the process. The first process is in-depth interviews, followed by focus group discussions (FGD), and finally by rediscussion. As a result, human capital in Indonesia, as measured by education, knowledge, and competence, is an example of capacity at the regional level. Customer or national loyalty, exposure to navigation, flexibility, and adaptation are key capital market points in Indonesia. Human capital in Indonesia is an example of capability, as measured by education, knowledge, and competence. Customer or national loyalty, exposure to navigation, flexibility, and adaptation are key capital market points in Indonesia. Meanwhile, the corporate environment, government presence, and knowledge transfer are used to assess process capital. GDP is a proxy for regional financial capital. The renewal capital index is based on basic research, R&D investment, and employer-university partnership. The model is unique in that it includes regional economic capital. The RIC indicators presented in Indonesia’s regions provide the user with numerous options, and the choice can be based on practical considerations such as the availability of needed data, the ease of implementation of the model, or the extent of complexity. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2163557 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2163557 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2163557 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2182621_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dat T Nguyen Author-X-Name-First: Dat T Author-X-Name-Last: Nguyen Author-Name: Tu DQ Le Author-X-Name-First: Tu DQ Author-X-Name-Last: Le Author-Name: Son H Tran Author-X-Name-First: Son H Author-X-Name-Last: Tran Title: The moderating role of income diversification on the relationship between intellectual capital and bank performance evidence from Viet Nam Abstract: This study investigated whether income diversification moderates the relationship between Intellectual Capital and bank performance in Vietnamese commercial banks period 2007–2020 using the system generalised method of moments (GMM).” The results indicate that the value added intellectual coefficient (VAIC) and its components (“human capital efficiency (HCE), “ capital employed efficiency (CEE), and “structural capital efficiency (SCE)) have positive effects on bank performance. Second, the study examines that income diversification (ID) has a negative and considerable impact on bank performance. Finally, the findings show that income diversification, as a moderating element, lowered the overall impact of IC (Value Added Intellectual Capital (VAIC)) efficiency on bank performance. The role of income diversification in modulating the link between the distinct components of VAIC (HCE, SCE and CEE). While revenue diversification improved the influence of SCE on bank performance, it weakened the impact of HCE. Furthermore, income diversification had little effect on bank performance in terms of mitigating the effects of CEE. Therefore, this finding highlights the contribution by suggesting that non-traditional banking activities influence the relationship between Intellectual Capital and bank performance in Vietnam Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2182621 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2182621 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2182621 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2192315_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Eko Suwardi Author-X-Name-First: Eko Author-X-Name-Last: Suwardi Author-Name: Arfah Habib Saragih Author-X-Name-First: Arfah Habib Author-X-Name-Last: Saragih Title: The effect of tax risk on audit report delay: Empirical evidence from Indonesia Abstract: Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach. Companies listed on the Indonesia Stock Exchange (IDX) between 2012 and 2017 were used as samples. Our final observations consist of 1,813 firm-years. We find that the tax risk has no effect on audit report lag. This finding holds up when one alternative measure of tax risk and several additional control variables are considered. The result of this study has clear implications not only for company management but also for tax authority. Company management is required to always implement good tax risk management practices because this can result in a relatively low corporate tax risk. A relatively minor tax risk will have no effect on auditors’ performance in completing audit work so that companies can submit their financial reports on time. Furthermore, the tax authority benefits because the finalization of tax collection settlement is improved. Tax authority is encouraged to always maintain tax regulations that are not overly complex, complicated, or change too frequently. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2192315 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2192315 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2192315 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2175441_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fentaw Leykun Fisseha Author-X-Name-First: Fentaw Author-X-Name-Last: Leykun Fisseha Title: IFRS adoption and foreign direct investment in Sub-Saharan African countries: Does the levels of Adoption Matter? Abstract: This study makes an effort to determine how international financial reporting standards (IFRS) adoption levels affect net FDI inflows to sub-Saharan African (SSA) countries using a panel data spans from 2005 to 2020. The results of the two-step system’s generalized methods of moments (GMM) estimation reveal that while both partial and full adoption is found to be insignificant, the sign is negative for full IFRS adoption. However, a statistically significant and positive effect of the interaction between institutional attributes and full IFRS adoption has been discovered. Among other factors controlled, the most significant influencing FDI flows to Africa are found to be infrastructure, trade openness, and human capital. The empirical result is used to derive some policy implications. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2175441 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2175441 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2175441 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2190195_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ruba Hamed Author-X-Name-First: Ruba Author-X-Name-Last: Hamed Author-Name: Wasim Al-Shattarat Author-X-Name-First: Wasim Author-X-Name-Last: Al-Shattarat Author-Name: Faisal Mahmood Author-X-Name-First: Faisal Author-X-Name-Last: Mahmood Author-Name: Basiem Al-Shattarat Author-X-Name-First: Basiem Author-X-Name-Last: Al-Shattarat Author-Name: Ahmed Hassanein Author-X-Name-First: Ahmed Author-X-Name-Last: Hassanein Title: Does corporate sustainable development still promote corporate financial performance during global crises? Empirical Study from China Abstract: The purpose of this study is to find out how the positive influence of corporate sustainable development on corporate financial performance alters during the two recent crises i.e. the global recession (2008–10) and COVID-19 (2019–20). The fixed effect modeling of panel data is applied in the main analysis of Chinese manufacturing companies ranging from 2008 to 2020. The results of the study disclose that there is an overall positive influence of corporate sustainable development on corporate financial performance. However, this influence becomes stronger during both crises i.e. the global recession (2008–10) and COVID-19 (2019–20). Moreover, this positive influence is even stronger during covid −19 recession as compared to this influence during the global recession (2008–10). Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2190195 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2190195 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2190195 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2164162_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jason Martin Author-X-Name-First: Jason Author-X-Name-Last: Martin Author-Name: Quoc Hung Dang Author-X-Name-First: Quoc Hung Author-X-Name-Last: Dang Author-Name: Ida Gremyr Author-X-Name-First: Ida Author-X-Name-Last: Gremyr Title: The influence of digitalisation on the role of quality professionals and their practices Abstract: Studies suggest that quality management professionals need a range of skills to simultaneously exploit current operational models and explore digital transformation. However, there is limited research on the impact of digitalisation on improvement work, associated practices and the skills and competencies of quality management professionals. To contribute to this gap, this study draws on a framework based on a conceptual combination of the principles of quality management and the field of occupational competence. The study aims to understand how digitalisation influences the role of quality management professionals, by assessing its influence on the professionals’ improvement practices. The study employs a multiple cross-case research design with data from interviews with nine interviewees, and two focus groups. The results show a so far nascent and limited influence of digitalisation on improvement practices, a need for explorative and team-based practices. Moreover, nine needed skills areas to enhance the professionals’ potential to benefit from digitalisation in improvement work are suggested. These are Integrator, Pragmatic approach based on a good understanding of possibilities, Change management, Process management, General project management, Improvement analysis, Predictive and proactive approach in QM, General IT and Big data proficiency. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2164162 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2164162 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2164162 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2163795_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Theaanna Kiaos Author-X-Name-First: Theaanna Author-X-Name-Last: Kiaos Title: An interpretative framework for analysing managerial ideology, normative control, organizational culture and the self Abstract: This article presents an interpretative framework that fuses together key concepts that would be applied by way of ethnographic and qualitative research methods. The framework seeks to enable interpretations concerning the subjective experience of employees under various cultural conditions by specifying essential conceptual building blocks that gradually build on top of each other, resulting in a more complete theoretical framework for empirical application. The framework is highlighted in four parts A, B, C and D to enable an analysis of an organization’s managerial ideology, normative control, an organization’s culture from the integrationist perspective, its various subcultures and microcultures from the differentiation perspective, and cultural ambiguity from the fragmentation perspective. In addition, interpretations concerning the performances displayed by employees are supported by adopting one of the six sites of enactment as a guide for dramaturgical interpretation, notably, front stage scenes, front stage encounters, front stage relationships, back stage scenes, back stage encounters and back stage relationships. Finally, the interpretative framework enables the analysis of subjective experiences by adopting psychological and sociological concepts of the self as employees traverse various cultural conditions. This article extends existing theory by expanding the realm of possible interpretations concerning the subjective experiences of employees under various cultural conditions within organizational settings. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2163795 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2163795 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2163795 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2176281_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bui Nhat Vuong Author-X-Name-First: Bui Author-X-Name-Last: Nhat Vuong Author-Name: Ha Nam Khanh Giao Author-X-Name-First: Ha Author-X-Name-Last: Nam Khanh Giao Author-Name: Doan Van Hung Author-X-Name-First: Doan Author-X-Name-Last: Van Hung Title: How transformational leadership influences employees’ job-related outcomes through public service motivation: Does power distance orientation matter? Abstract: The goal of this research is to examine the influence of transformational leadership (TL) on employees’ job-related outcomes, noting the mediating roles of public service motivation (PSM) as well as the moderating effect of power distance orientation (PDO). Surveys were collected from 605 civil servants currently working in local governments in Vietnam and the researcher used the partial least squares structural equation modeling (PLS-SEM) technique with SmartPLS 3.0 software to test hypotheses. The findings showed that there was a positive influence of transformational leadership on employees’ work outcomes; this relationship was mediated partially through public service motivation. Also, the finding revealed the moderating effects of power distance orientation on the effect of perceived transformational leadership on public service motivation, job satisfaction, and job performance. Civil servants with high power distance orientation tended to dampen the positive relationship between transformational leadership and public service motivation which led to decreased job satisfaction and job performance. Based on the findings, it is recommended that managers or leaders in Vietnamese local governments should apply transformational leadership in practice to improve the level of employee work outcomes. Finally, this study broadens new knowledge to the existing literature on transformational leadership and job-related outcomes by proposing an alternative model of how this relationship exists. Besides, the findings showed that although transformational leaders can lead to good behavioral outcomes, high power distance orientation could mitigate this benefit. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2176281 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2176281 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2176281 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2183565_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rezzy Eko Caraka Author-X-Name-First: Rezzy Eko Author-X-Name-Last: Caraka Author-Name: Irwanda Wisnu Wardhana Author-X-Name-First: Irwanda Wisnu Author-X-Name-Last: Wardhana Author-Name: Yunho Kim Author-X-Name-First: Yunho Author-X-Name-Last: Kim Author-Name: Anjar Dimara Sakti Author-X-Name-First: Anjar Dimara Author-X-Name-Last: Sakti Author-Name: Prana Ugiana Gio Author-X-Name-First: Prana Ugiana Author-X-Name-Last: Gio Author-Name: Maengseok Noh Author-X-Name-First: Maengseok Author-X-Name-Last: Noh Author-Name: Bens Pardamean Author-X-Name-First: Bens Author-X-Name-Last: Pardamean Title: Connectivity, sport events, and tourism development of Mandalika’s special economic zone: A perspective from big data cognitive analytics Abstract: This study examines the interplay of air connectivity, sports events, infrastructures, and fiscal support during the period 2017 and 2022 in a designated area called Special Economic Zone in Mandalika, Lombok Island, West Nusa Tenggara to boost tourism development in Indonesia by utilizing big data cognitive analytics. We examine the tourism development impacted by the MotoGP event in 2022 and air connectivity. Further, this paper discusses the network connectivity of flights at Zainuddin Abdul Madjid International Airport during the COVID-19 Pandemic and the new normal. We found that the combination of an international airport, globally recognized sports events, and government support has directly and positively improved the tourism industry’s performance in the country and especially within Lombok Island. We suggest policy recommendations to support economic activities in Mandalika’s Special Economic Zone and its hinterland to maintain business sustainability and utilize the existing infrastructures at the optimum level. Lessons learned from the Indonesian experience could help other developing countries that are devising policies and strategies to develop the tourism industry by employing proper instruments such as infrastructure, events, and fiscal policies. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2183565 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2183565 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2183565 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2156141_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hamza Almustafa Author-X-Name-First: Hamza Author-X-Name-Last: Almustafa Author-Name: Ploypailin Kijkasiwat Author-X-Name-First: Ploypailin Author-X-Name-Last: Kijkasiwat Author-Name: Ammar Jreisat Author-X-Name-First: Ammar Author-X-Name-Last: Jreisat Author-Name: Somar Al-Mohamad Author-X-Name-First: Somar Author-X-Name-Last: Al-Mohamad Author-Name: Audil Rashid Khaki Author-X-Name-First: Audil Rashid Author-X-Name-Last: Khaki Title: Corporate risk-taking and national governance quality: Empirical evidence from MENA emerging markets Abstract: Motivated by agency theory, this study seeks to understand the effect of the country-level national governance system on the extent of corporate risk-taking in the MENA region. The study employs a two-step generalized method of moments (GMM) approach to evaluate the influence of governance indicators on the firms’ risk-taking behavior in 459 non-financial firms listed in eight emerging capital markets in the MENA markets (Iraq, Algeria, Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates) region from 2010 to 2019. The results suggest that countries with better national governance systems tend to incentivize businesses to undertake risky activities and projects, particularly due to low levels of government predation and efficient resource allocation. The results also imply that the economies with stronger governance policies and systems tend to have relatively stable macroeconomic environments and less uncertainty in the government policies, and therefore, the managers are motivated to undertake projects with higher risk-return metrics with a considerable potential to contribute to the country’s economic growth. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2156141 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2156141 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2156141 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2175440_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hosam Alden Riyadh Author-X-Name-First: Hosam Alden Author-X-Name-Last: Riyadh Author-Name: Fadhlilah Rahmaningtyas Nugraheni Author-X-Name-First: Fadhlilah Rahmaningtyas Author-X-Name-Last: Nugraheni Author-Name: Mohammed Ghanim Ahmed Author-X-Name-First: Mohammed Ghanim Author-X-Name-Last: Ahmed Title: Impact of budget participation and leadership style on managerial performance with organizational commitment as intervening variable Abstract: This study aims to scrutinize the impact of the independent variables, i.e., budget participation and leadership style, on managerial performance mediated by organizational commitment. For this reason, the quantitative research approach was utilized to examine the hypotheses, and such an approach is considered appropriate for this study. This study adopted to cover the field side by using the questionnaires; thus, the total population was 42 people with a saturated sample, which means that all population members were involved as research samples, and the analysis of the data employed statistical tests and the coefficient of determination and path analysis. In brief, the findings revealed that budget participation had a positive but not significant effect on managerial performance at the Public Works and Public Housing Office of Wonogiri Regency, and Tax Service Office, Wonogiri Regency, Indonesia. Thus, the variable of leadership style had a positive and significant effect on managerial performance. Besides, the organizational commitment had a positive but not significant effect on managerial performance. Furthermore, organizational commitment did not mediate the significance of the effect of budgetary participation and leadership style on managerial performance. In addition, leadership style is the dominant factor influencing managerial performance and is explained by budget participation and leadership style with intervening organizational commitment. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2175440 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2175440 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2175440 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2163797_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Eric Gonu Author-X-Name-First: Eric Author-X-Name-Last: Gonu Author-Name: Paul Mensah Agyei Author-X-Name-First: Paul Mensah Author-X-Name-Last: Agyei Author-Name: Opoku Kofi Richard Author-X-Name-First: Opoku Kofi Author-X-Name-Last: Richard Author-Name: Mary Asare-Larbi Author-X-Name-First: Mary Author-X-Name-Last: Asare-Larbi Title: Customer orientation, service quality and customer satisfaction interplay in the banking sector: An emerging market perspective Abstract: Customer satisfaction is at the heart of any successful business entity. The influence of service quality on the role of customer orientation in achieving greater customer satisfaction in the banking industry from the perspective of customers has not received the required attention in the marketing literature. This study sought to respond to the question of whether service quality could influence the effect of customer orientation on customer satisfaction. The study adopts a quantitative research approach with a descriptive survey design. With the aid of PLS-SEM, data from 391 commercial bank customers was analysed. It was identified that, within the banking industry, customer orientation is a key predictor of customer satisfaction. Customer satisfaction would improve when service quality improves, and service quality plays a partial role in the relationship between customer orientation and service quality. The study recommends that policymakers develop comprehensive policies and also direct the management of commercial banks to develop customer orientation programmes. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2163797 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2163797 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2163797 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2181127_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jaya Addin Linando Author-X-Name-First: Jaya Addin Author-X-Name-Last: Linando Author-Name: Yunice Karina Tumewang Author-X-Name-First: Yunice Karina Author-X-Name-Last: Tumewang Author-Name: Katiya Nahda Author-X-Name-First: Katiya Author-X-Name-Last: Nahda Author-Name: Nurfauziah Author-X-Name-First: Author-X-Name-Last: Nurfauziah Title: The dynamic effects of religion: An exploration of religiosity influences on Islamic work ethic over time Abstract: As a country with the biggest Muslim population in the world, Indonesia is a fascinating avenue to conduct studies about Muslim behavior, including in the workplace context. The present study focuses on exploring religiosity’s effect on Islamic work ethic (IWE). Using the 5th and the 7th waves of World Values Survey (WVS) data, in total this study processes 2474 Indonesian Muslim respondents’ data. Among the notable findings is that religiosity has a dynamic effect on IWE. Religiosity is found to positively and significantly influence IWE in the 5th wave (2006) but the significant influence is no longer found in the 7th wave (2018). The authors argue that globalization, secularism, and the new way Muslims learn their religion may be the source of these dynamics. While religiosity does not influence IWE in contemporary times, the authors propose national culture and macroeconomic factors as the prospective factors driving individuals’ IWE. The present study is arguably among the first studies to comprehensively explore IWE as a multidimensional construct, involving both micro (individual-as being represented by religiosity) and macro (societal) perspectives to bring about IWE’s discourses. Additionally, the time-series data this study employed also offer a rich discussion on how religiosity influences (or does not influence) individuals’ IWE. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2181127 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2181127 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2181127 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2178360_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anas Rasheed Bajary Author-X-Name-First: Anas Rasheed Author-X-Name-Last: Bajary Author-Name: Rohami Shafie Author-X-Name-First: Rohami Author-X-Name-Last: Shafie Author-Name: Azharudin Ali Author-X-Name-First: Azharudin Author-X-Name-Last: Ali Title: COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy Abstract: With the spread of the COVID-19 pandemic, the accounting and auditing profession has been exposed to additional risks, challenges, and serious threats that affect audit quality; audit timeliness. Therefore, this study examines the effect of COVID-19 on audit reporting lag (ARL). In addition, this study investigates whether the internal corporate monitoring mechanisms contribute to mitigating the effect of the global health crisis; consequently, the study employs the internal audit function (IAF) cost as a moderator on the relationship between COVID-19 and ARL. To accomplish the objectives of our study, a sample of 1,352 firm-year observations from Malaysian listed firms was employed during the period 2017–2020, and feasible generalized least square (FGLS) regression was used. The findings indicate that auditors take longer to complete audit tasks and produce audit reports during COVID-19 than before. However, that period is obviously reduced with firms investing higher in their IAF. Furthermore, the findings obtained from the additional analyses and endogeneity tests support the main regression findings, thereby revealing that the findings are robust. The study’s findings are among the earliest empirical evidence of the effect of COVID-19 on the ARL. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2178360 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2178360 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2178360 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2181139_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Osman Babamu Halidu Author-X-Name-First: Osman Babamu Author-X-Name-Last: Halidu Author-Name: Amidu Mohammed Author-X-Name-First: Amidu Author-X-Name-Last: Mohammed Author-Name: Coffie William Author-X-Name-First: Coffie Author-X-Name-Last: William Title: Environmental tax and global income inequality: A method of moments quantile regression analysis Abstract: Even though Environmental tax policy impacts inequality theoretically, empirical studies remain scanty not only in the context of volumes and the estimation approaches but are also focused on selected advanced countries, communities, households, and emerging countries, the neglect of the global or big picture effect, which is essential for measuring the overall effect of the collective and individual country-concerted efforts in addressing this global cancer. We provide empirical evidence in the global context using the novel method of moments quantile regression. We found that Income Inequality across the globe is sharply reduced by restrictive environmental tax policy, a finding that has ramifications for global sustainable development, particularly in dealing with the ravaging effects of Covid-19. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2181139 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2181139 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2181139 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2202833_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sangmin Kang Author-X-Name-First: Sangmin Author-X-Name-Last: Kang Author-Name: Changju Kim Author-X-Name-First: Changju Author-X-Name-Last: Kim Title: How do strategic networks help SMEs upgrade in global value chains? A cross-national analysis Abstract: This study investigates whether strategic networks in global value chains affect the upgrade of suppliers and describes alternative ways of overcoming the barriers to such upgrades. Using a cross-national analysis, we examine the complex upgrade process for suppliers from a long-term perspective by applying qualitative research. We conduct semi-structured interviews to survey small and medium-sized enterprises in Japan and South Korea. The results show that suppliers in global value chains maintain long-term cooperative relationships with lead firms and utilize strategic networks to supplement the management capabilities required for strategic goals. Our findings also indicate that strategic multi-partner networks play a crucial role in ameliorating major barriers to upgrading. This study proposes that suppliers can upgrade through alternative methods utilizing strategic networks. Our findings thus generate important implications for managers working for suppliers in current or potential global value chains. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2202833 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2202833 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2202833 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2196037_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Holy Kwabla Kportorgbi Author-X-Name-First: Holy Kwabla Author-X-Name-Last: Kportorgbi Author-Name: Francis Aboagye-Otchere Author-X-Name-First: Francis Author-X-Name-Last: Aboagye-Otchere Author-Name: Teddy Ossei Kwakye Author-X-Name-First: Teddy Ossei Author-X-Name-Last: Kwakye Title: Ethical tax decision-making: Evaluating the effects of organizational prestige valuations and tax accountants’ financial situation Abstract: This study investigates the interactive influence of two dimensions of perceived organizational prestige (POP) on ethical decision-making (EDM). The study also examines the moderating effect of the decision-maker’s financial situation on the POP-EDM relationship. A Survey data from 356 tax accountants in two public-interest organizations were analysed using partial least square structural equation modelling. The study found that perceived external prestige (PEP) dimension of POP predicts EDM. Self-perceived prestige (SPP) dimension of prestige does not directly predict EDM but is a significant antecedent of PEP. Furthermore, decision-maker’s financial situation does not moderate PEP-EDM relationship. The paper holds implications for image-building policies for public-interest organizations. Towards improving EDM, the paper recommends for organizations to focus on PEP-enhancing programs. This paper is foremost in establishing POP-EDM relationship. Further, the paper contributes to social identity theory by examining the EDM effect of both social identity motivations and potential ethical pressures on tax accountants. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2196037 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2196037 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2196037 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2156704_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dian Anita Nuswantara Author-X-Name-First: Dian Anita Author-X-Name-Last: Nuswantara Author-Name:   Fachruzzaman Author-X-Name-First:   Author-X-Name-Last: Fachruzzaman Author-Name: Riski Dwi Prameswari Author-X-Name-First: Riski Dwi Author-X-Name-Last: Prameswari Author-Name:   Suyanto Author-X-Name-First:   Author-X-Name-Last: Suyanto Author-Name: Rusdiyanto Rusdiyanto Author-X-Name-First: Rusdiyanto Author-X-Name-Last: Rusdiyanto Author-Name: Ignatia Martha Hendrati Author-X-Name-First: Ignatia Martha Author-X-Name-Last: Hendrati Title: The role of political connection to moderate board size, woman on boards on financial distress Abstract: This study aims to obtain empirical evidence of the effect of Board Size, Woman on Boards on Financial Distress, as well as the Role of Political Connections in Moderating Board Size, Woman on Boards on Financial Distress. This study seeks to identify the effect of Board Size, Woman on Boards on Financial Distress, and the Role of Political Connections in Moderating Board Size, Woman on Boards towards Financial Distress. This study uses a quantitative approach with a population and research sample using companies listed on the Indonesia Stock Exchange in 2016–2021. This study collects Board Size, Woman on Boards on Financial Distress from data on the Indonesia Stock Exchange website and companies from 2016–2021 and utilizes Google search. The data analysis method in this study uses the Regression Ordinary Least Square analysis method, Fixed Effects, Random Effects, Robust with Stata Software. Stata software is one of the Regression completion procedures that has a high degree of flexibility in research that links theory and data that can be carried out on variables in research. The first finding explains that board size does not have a negative effect on financial distress. The second finding explains that female commissioners have a positive and significant influence on financial distress. The third finding explains that the woman director has a positive and significant influence on financial distress. The fourth finding explains that the role of political connections strengthens and has a significant effect on board size on financial distress. The fifth finding explains that the role of political connections weakens and significantly influences the woman commissioner on financial distress. The sixth finding explains that the role of political connections weakens the influence of woman directors on financial distress. The practical implications of the results of this study can help company management and government in policy makers regarding the influence of board size, woman commissioners, woman directors on financial distress, and evaluate the role of political connections in moderating the effect of board size, woman commissioners, woman directors on financial distress. Theoretical implications of the results of this study can explain agency theory. As far as the results of the researchers’ observations so far have not found research on the topic and to evaluate the role of political connections in moderating the effect of board size, female commissioners, female directors on financial distress Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2156704 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2156704 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2156704 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2160579_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Atia Hussain Author-X-Name-First: Atia Author-X-Name-Last: Hussain Author-Name: Walaa Wahid Elkelish Author-X-Name-First: Walaa Wahid Author-X-Name-Last: Elkelish Author-Name: Muhammad Al Mahameed Author-X-Name-First: Muhammad Author-X-Name-Last: Al Mahameed Title: Impact of excise tax on consumption, brand loyalty and health awareness: Evidence from the United Arab Emirates Abstract: The main purpose of this paper is to empirically analyze the impact of excise tax on excisable goods consumption, brand loyalty and health awareness in the United Arab Emirates (UAE) market. The research is conducted based on the self-administered questionnaire collected from the residents of the UAE. The snow-ball sampling technique is used to collect the data set during 2022. A total of 559 usable questionnaires were analyzed. This paper uses the multiple regression analysis model (OLS) to test the study hypothesis. The findings of the research show that implementation of excise tax has no significant impact on the consumption of excisable goods. The findings show a positive relation between implementation of excise tax and customers’ brand loyalty. Likewise, the excise tax implementation has a positive impact on the health awareness among the residents of the UAE for the consumption of excisable goods. The findings of this paper would provide insights to the policymakers for formulating the future excise tax policies and extending the scope of excise tax to the other unhealthy products in the emerging market (UAE). This paper provides evidence supporting the impact of implementation of excise tax on the consumption, brand loyalty and health awareness of the individual consumers in the emerging economy. To the best of the authors’ knowledge, this is the first study to research and test the consumption behavior of individuals through the collection of primary data set since the excise tax is implemented in the Gulf Cooperation Council specially in the UAE economy which includes the excisable products, i.e., tobacco, carbonated drinks, energy drinks, sweetened beverages and electronic smoking devices. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2160579 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2160579 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2160579 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2186739_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Imdadullah Hidayat Ur Rehman Author-X-Name-First: Imdadullah Author-X-Name-Last: Hidayat Ur Rehman Author-Name: Jamshid Ali Turi Author-X-Name-First: Jamshid Author-X-Name-Last: Ali Turi Author-Name: Joanna Rosak-Szyrocka Author-X-Name-First: Joanna Author-X-Name-Last: Rosak-Szyrocka Author-Name: Mohammad Nurul Alam Author-X-Name-First: Mohammad Nurul Author-X-Name-Last: Alam Author-Name: Ladislav Pilař Author-X-Name-First: Ladislav Author-X-Name-Last: Pilař Title: The role of awareness in appraising the success of E-government systems Abstract: Worldwide governments are launching e-government (E-Gov) systems to ensure the superior delivery of services to their citizens. Ensuring the success of government-to-citizen (G2C), E-Gov systems is still challenging for various developing countries. To overcome this challenge, investigating the success of G2C E-Gov systems is important. This paper assesses the success of E-Gov systems from the perspective of a developing country. For this purpose, this research incorporates perceived-usefulness and perceived-trust variables into DeLone and McLean’s IS success model. A survey-based method was employed to collect data from Pakistani citizens. The PLS-SEM method was used for the validation of the conceptual model. Using the non-probability sampling technique, a sample of 264 usable cases was collected and used to analyze our model. It is evident from the outcomes of the study that information-quality has significant effects on the use of E-Gov and user-satisfaction, while service-quality, system-quality, and perceived-trust have significant effects on the use of E-Gov, user-satisfaction and perceived-usefulness. Further, the use of E-Gov, perceived-usefulness, and user-satisfaction have direct, significant impacts on the perceived-net-benefits. The practitioners are recommended to concentrate on the three quality dimensions i.e. information quality, system quality, and service quality while preparing E-Gov applications. The role of governments is also important to launch awareness campaigns and motivate their citizens to use E-Gov services. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2186739 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2186739 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2186739 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2195643_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Youngkeun Choi Author-X-Name-First: Youngkeun Author-X-Name-Last: Choi Author-Name: Sug-In Chang Author-X-Name-First: Sug-In Author-X-Name-Last: Chang Title: A study of the influence of civic engagement in the relationship between psychological capital and social performance Abstract: The purpose of the research is to investigate the relationship between psychological capital attributes and social performance and explore the impact of civic network participation on the relationship between psychological capital (efficacy, optimism, hope, resilience) and social performance. For this, depending on psychological capital, this study pays attention to the interaction effect of social entrepreneurs’ psychological capital and civic engagement on their social ventures’ performance. In the Korean context, social enterprises have another function to provide jobs and increase employment rates in low economic growth and economic inequality. Given this situation, researchers must investigate what psychological capitals of social entrepreneurs are helpful to obtain better social performance and civic engagement may have moderating effects on the relationship between the psychological capitals of social entrepreneurs and the social performance of social ventures. In the results, first, social entrepreneurs’ optimism and hope are positively related to the social performance of their social ventures. Second, civic engagement by social engagement enhances the positive relationship between hope in social entrepreneurs’ psychological capital and their social venture’s social performance. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2195643 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2195643 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2195643 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2187332_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Afi Ramadhan Author-X-Name-First: Muhammad Afi Author-X-Name-Last: Ramadhan Author-Name: Ratna Mulyany Author-X-Name-First: Ratna Author-X-Name-Last: Mulyany Author-Name: Evi Mutia Author-X-Name-First: Evi Author-X-Name-Last: Mutia Title: The irrelevance of R&D intensity in the ESG disclosure? Insights from top 10 listed companies on global Islamic indices Abstract: This study investigates the potential influence of several pertinent factors including R&D intensity, directors’ education, and firm size towards ESG disclosure. This study utilised samples from top 10 companies listed in 6 (six) different Global Islamic Indices with a three-year observation period (2017–2019) resulting in 99 observations. Global Islamic listed companies have rarely been studied in ESG-related issues. The pre-COVID-19 pandemic period was chosen to avoid the potential effects of pandemic on the subject of this study. Multiple linear regression analysis was employed to test the hypotheses. It was found that all the independent variables simultaneously influence the ESG disclosure, while partially directors’ education are influencing the variable, and both R&D intensity and firm size do not influence the ESG disclosure. Confirming the agency theory, it is argued that the board characteristics are important in predicting overall board performance in carrying out their monitoring responsibilities, in this case, monitoring and encouraging companies to disclose more ESG information in their sustainability reports. This study signifies the role of directors even within the Islamic listed companies that the more highly educated the members of the board, they will tend to disclose more ESG information on their sustainability reports. This study contributes to the existing ESG disclosure and sharia-based investing literature by utilizing global-based indices instead of local indices in Muslim-majority countries, mirroring the current uptrend in world-wide sharia investing and the call for companies to be more sustainable in doing their business. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2187332 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2187332 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2187332 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2164138_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Eimear Nolan Author-X-Name-First: Eimear Author-X-Name-Last: Nolan Title: The cultural adjustment of self-initiated expatriate doctors working and living in Ireland Abstract: Understanding how expatriates adjust to the various aspects of the host environment has been a focal point of research within international management literature for several decades. Many healthcare systems throughout the world are heavily reliant on internationally trained doctors to fill vacancies in their health services arising from the fact that significant numbers of homegrown doctors seek opportunities abroad. As self-initiated expatriates, little is known about their adjustment to working and living while in their host culture. This paper examines the cultural adjustment of internationally trained hospital doctors working in Ireland. Three hundred and sixty-nine respondents working across 34 public hospitals completed a questionnaire relating to their experience of living and working in the host culture. The results indicate that international trained doctors are somewhat adjusted to working and living in Ireland, but there is a clear lack of organizational support for these doctors while in the host culture. Health care policy makers must focus on the development and implementation of robust policies and supports to facilitate internationally trained doctors’ adjustment to their host culture. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2164138 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2164138 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2164138 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2200498_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anna Sutrisna Sukirman Author-X-Name-First: Anna Sutrisna Author-X-Name-Last: Sukirman Author-Name: Wiwiek Dianawati Author-X-Name-First: Wiwiek Author-X-Name-Last: Dianawati Title: Green intellectual capital and financial performance: The moderate of family ownership Abstract: This study aims to determine the effect of green intellectual capital disclosure on the company’s financial performance, which is then moderated by family ownership. The concept of green intellectual capital disclosure consists of three dimensions: green human capital, green structural capital, and green relational capital. While the company’s financial performance is obtained from the company’s return on equity. The study uses secondary data for companies listed on the Indonesia Stock Exchange for three financial reporting periods starting from 2019 to 2021 in mining sector companies and basic and chemical industry sector companies, totaling 92 companies. The reason for choosing these companies is because these two sectors have a fairly high level of influence and sensitivity to the environment. The findings of this study’s statistical analysis demonstrate that disclosure of a company’s green intellectual capital has no direct impact on its financial success. The relationship between company financial success and disclosure of green intellectual capital can be strengthened by family ownership, which acts as a moderating variable. This study has limitations that can be an opportunity for future research, namely not testing all company sectors (except the banking sector) listed on the Indonesia Stock Exchange, so that green intellectual capital disclosure is still limited to companies that have a level of influence or sensitivity to the environment. More testing still needs to be done by increasing the number of company samples and research observation years. This research has practical implications, namely for the government to pay more attention to the environmental interests of the company’s operational activities so that the company’s financial performance is better but does not damage the environment, and for many investors who care about the environment (commonly known as the green concept”). This study has limitations, namely only testing two company sectors; it is hoped that future research will test more company sectors except the banking sector. This research has never been conducted in previous studies that develop concepts, test the relationship between green intellectual capital disclosure and financial performance directly, and make family ownership a moderator. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2200498 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2200498 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2200498 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2164142_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shujah-Ur- Rahman Author-X-Name-First: Shujah-Ur- Author-X-Name-Last: Rahman Author-Name: SongSheng Chen Author-X-Name-First: SongSheng Author-X-Name-Last: Chen Author-Name: Mamdouh Abdulaziz Saleh Al-Faryan Author-X-Name-First: Mamdouh Abdulaziz Saleh Author-X-Name-Last: Al-Faryan Author-Name: Ilyas Ahmad Author-X-Name-First: Ilyas Author-X-Name-Last: Ahmad Author-Name: Rana Yassir Hussain Author-X-Name-First: Rana Yassir Author-X-Name-Last: Hussain Author-Name: Shah Saud Author-X-Name-First: Shah Author-X-Name-Last: Saud Title: Audit services and financial reporting quality: The role of accounting expertise auditors Abstract: The effectiveness of the company’s financial reporting system depends on the audit’s quality. In this context, the current study examines the role of accounting and financial expertise (AFE) auditors for financial reporting quality (FRQ). Since numerous components work together to determine financial reporting quality, measuring financial reporting quality is intrinsically complex. In this regard, the reporting quality (IFRQ) is measured by using a comprehensive Index of Financial Reporting Quality. Our study’s core and robust findings showed that the sample firms’ financial reporting quality was greatly improved by having AFE directors on the audit committee. Additionally, the current study has revealed that AFE auditors greatly cut real earnings management and improved accruals quality (alternative proxies of FRQ). By using the Generalized Method of Moments (GMM) econometric technique, which controls endogeneity, simultaneity, and unobserved heterogeneity, our research has shown that the audit committee’s accounting and financial competence directors play a unique role. This study may be useful for organizational leaders and policymakers from a practical standpoint. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2164142 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2164142 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2164142 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2173859_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Emmanuel Bruce Author-X-Name-First: Emmanuel Author-X-Name-Last: Bruce Author-Name: Solomon Keelson Author-X-Name-First: Solomon Author-X-Name-Last: Keelson Author-Name: John Amoah Author-X-Name-First: John Author-X-Name-Last: Amoah Author-Name: Sulemana Bankuoru Egala Author-X-Name-First: Sulemana Author-X-Name-Last: Bankuoru Egala Title: Social media integration: An opportunity for SMEs sustainability Abstract: The changing trend in the circular economy has pushed most firms to be competitive in their business activities using emerging technology. SMEs in recent times are increasingly leveraging technologies such as social media to enhance their interactions with their customers, increase their reach and become competitive. Despite this, SMEs in the manufacturing sector in developing economies are often underexplored in literature in their resolve to leverage social media to improve their performance and sustainability. This research explores the integration of social media in SME manufacturing firms’ activities toward their performance and sustainability in developing countries. Drawing on relevant literature and the social media engagement theory, we employed a questionnaire survey to collect data from 417 managers/staff of SME manufacturing firms in Ghana, using PLS-SEM techniques for the analysis. Research findings revealed that social media integration proved a direct positive correlation with SME manufacturing firms’ performance. Additionally, it was revealed that social media utilization has a positive and significant effect on SME manufacturing firms’ performance. The findings further show that social media usage assists SME firms’ performance and fosters their sustainability. It is concluded that SMEs should incorporate social media marketing strategies for firms’-customer relationships and internal and external collaboration. By implication, this study offers practitioners and researchers knowledge regarding social media integration among SMEs in emerging economies. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2173859 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2173859 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2173859 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2178364_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sri Suhandiah Author-X-Name-First: Sri Author-X-Name-Last: Suhandiah Author-Name: Fendy Suhariadi Author-X-Name-First: Fendy Author-X-Name-Last: Suhariadi Author-Name: Praptini Yulianti Author-X-Name-First: Praptini Author-X-Name-Last: Yulianti Author-Name: Ansar Abbas Author-X-Name-First: Ansar Author-X-Name-Last: Abbas Title: Autonomy and feedback on innovative work behavior: The role of resilience as a mediating factor in Indonesian Islamic banks Abstract: Autonomy, resiliency, and feedback must be prioritized for individuals in industries where behavioral innovation is required, and performance reviews of those employees should reflect this. It is difficult to do either empirical, qualitative, or conceptual research that can disclose such creative work habits in the banking business, but this research endeavors to achieve that. In order to evaluate 258 first-line managers from five regional and private Islamic banks in Indonesia, a literature-based framework has been constructed. The path model supports the idea that autonomy and resiliency foster innovative behavior at work. Resilience, autonomy, flexibility, and feedback are also significantly associated; however, feedback has not been linked to innovative work behavior. This study may be helpful to Islamic banking managers and specialists who want to learn more about innovative work behavior. While discussing this study’s composition, researchers offered valuable suggestions. Implications, limitations, and prospective avenues are discussed after the research results. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2178364 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2178364 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2178364 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2176444_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sri Wahjuni Latifah Author-X-Name-First: Sri Wahjuni Author-X-Name-Last: Latifah Author-Name: Noorlailie Soewarno Author-X-Name-First: Noorlailie Author-X-Name-Last: Soewarno Title: The environmental accounting strategy and waste management to achieve MSME’s sustainability performance Abstract: This study aims to examine the effect of the environmental accounting strategy on sustainability performance and explore waste management as a mediation between environmental accounting strategy and the sustainability performance of Micro, Small and Medium Enterprises (MSMEs). Research data was collected from 194 MSMEs in East Java Indonesia through online and offline questionnaires. The data analysis is performed with PLS-SEM. The results of the study found that the MSME’s environmental accounting strategy had an effect on sustainability performance, and it was proven that MSME’s waste management mediated the effect of environmental accounting strategy on MSME sustainability performance. The originality of this research is the development of research instruments, which combine from various sources from previous researchers, GRI standards and Indonesian Government Regulations so that they can contribute Environmental Management Accounting literature and practical contributions to MSMEs and related institutions in determining sustainability performance strategies. This research implication supports the goals of the Indonesian Government’s Sustainability Development Goals (SDGs) regarding SDGs Goal number 12 Responsible consumption and production. The government needs to establish a waste management policy to improve environmental problems. The implications of future research can collect larger data and can compare the MSMEs between emerging countries. Also, MSMEs need to establish strategic Environmental Accounting so that it has an impact on sustainability performance Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2176444 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2176444 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2176444 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2194119_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Alim Syariati Author-X-Name-First: Alim Author-X-Name-Last: Syariati Author-Name: Namla Elfa Syariati Author-X-Name-First: Namla Elfa Author-X-Name-Last: Syariati Author-Name: Rizka Jafar Author-X-Name-First: Rizka Author-X-Name-Last: Jafar Author-Name: Bahrul Ulum Rusydi Author-X-Name-First: Bahrul Ulum Author-X-Name-Last: Rusydi Title: Innovation norms during COVID-19 and Indonesian hotel performance: Innovative energy use as a mediating variable Abstract: This study investigates the strategic effects of innovation norms—opportunity awareness and creative environment—to execute better innovative energy use and obtain better hotel performance during the COVID-19 outbreak. This exploration may shed light on the coping mechanism of hospitality business under the perspective of Resource-based Views. This study designed a survey, under the quantitative approach, to hotel managers in Makassar, Indonesia, resulting in a 204-response rate. The data was analyzed using the partial-least-square structural-equation modeling (PLS-SEM). The findings confirm the acceptance of all proposed hypotheses. Innovative norms—opportunity awareness and creative environment—are the foundation of executing energy-saving use in the organization. Finally, it mediates the relationship between innovation norms and hotel performance. This finding indicates the importance of green-innovative resources to mitigate the negative consequences of economic turbulence. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2194119 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2194119 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2194119 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2196786_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ade Octavia Author-X-Name-First: Ade Author-X-Name-Last: Octavia Author-Name: Della Raymena Jovanka Author-X-Name-First: Della Raymena Author-X-Name-Last: Jovanka Author-Name: Turki Mesfer Alqahtani Author-X-Name-First: Turki Mesfer Author-X-Name-Last: Alqahtani Author-Name: Tommy Tanu Wijaya Author-X-Name-First: Tommy Author-X-Name-Last: Tanu Wijaya Author-Name: Akhmad Habibi Author-X-Name-First: Akhmad Author-X-Name-Last: Habibi Title: Key factors of educational CRM success and institution performance: A SEM analysis Abstract: Customer relationship management (CRM) success is vital in today’s growing business practice, including in higher education institutions (HEIs). Within this study context, educational customer relationship management (EdCRM) is utilized to manage the interaction between educational institutions and their future and current students. This study aimed at determining the predicting role of institutional capability (IC), student orientation (SO), digital technology (DT), and facilitating condition (FC) to EdCRM success. The study also assessed FC and EdCRM success as factors affecting institution performance (IP). The instrument of the current study was adapted from prior studies and piloted; the pilot data were validated through explanatory factor analysis (EFA). The main data were gathered from 537 respondents. Partial least squares structural equation modeling (PLS-SEM) procedures were used to examine the hypotheses. Findings indicated that the EdCRM success was significantly predicted by IC, SO, and DT. Meanwhile, FC was reported to insignificantly predict EdCRM success. FC and EdCRM success strongly predicted IP. Recommendations were proposed for the betterment of EdCRM success and IP in HEIs. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2196786 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2196786 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2196786 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2170520_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dwi Astuti Rosmianingrum Author-X-Name-First: Dwi Astuti Author-X-Name-Last: Rosmianingrum Author-Name: Nor Farizal Mohammed Author-X-Name-First: Nor Farizal Author-X-Name-Last: Mohammed Author-Name: Imbarine Bujang Author-X-Name-First: Imbarine Author-X-Name-Last: Bujang Author-Name: Lianny Leo Author-X-Name-First: Lianny Author-X-Name-Last: Leo Title: IFRS adoption, stock price synchronicity and firm-specific information in Indonesia stock market Abstract: This is the first study to explore the impact of Indonesia’s adoption of International Financial Reporting Standards (IFRS) on information flow and stock price informativeness throughout the pre-IFRS (2007–2011), transition (2012–2014), and post-IFRS (2015–2019) adoption periods, as determined by stock price synchronicity (SYNCH). This study examines if IFRS has reduced Indonesia’s SYNCH. The empirical data show that the mean value of SYNCH was negative for each of the 13 years investigated in this study, with the post-IFRS period having the lowest value. After that, SYNCH values steadily recovered. This study used panel data regression to objectively examine the relationship between a variety of independent variables and SYNCH. This research found that requiring the adoption of IFRS will first boost the flow of private information (firm-specific information) into stock price formation and eventually reduce the surprise impact of future disclosed information. This study also contributes new knowledge by offering proof of the effects of IFRS adoption and helping standard-setters in weighing the pros and disadvantages of their choices to keep implementing IFRS in Indonesia. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2170520 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2170520 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2170520 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2179962_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Agung Sudjatmoko Author-X-Name-First: Agung Author-X-Name-Last: Sudjatmoko Author-Name: Mohammad Ichsan Author-X-Name-First: Mohammad Author-X-Name-Last: Ichsan Author-Name: Marcella Astriani Author-X-Name-First: Marcella Author-X-Name-Last: Astriani Author-Name:   Mariani Author-X-Name-First:   Author-X-Name-Last: Mariani Author-Name: Angeline Clairine Author-X-Name-First: Angeline Author-X-Name-Last: Clairine Title: The Impact of COVID-19 Pandemic on the Performance of Indonesian MSME with Innovation as Mediation Abstract: This paper investigates how the impact of the COVID-19 pandemic crisis affects the innovation of Micro, small and medium enterprises (MSME) in Indonesia and how innovation, namely product, process, marketing, and organizational innovation, acts as a mediator for MSME performance. An integrated conceptual framework is developed and empirically tested using cross-sectional survey design data from 300 MSME owners in Indonesia. Structural Equation Modelling (SEM) software Smart PLS examines the hypotheses testing. Descriptive analysis is also used to provide demographic data of the owners of MSMEs in Indonesia. This study reveals that the COVID-19 pandemic crisis significantly and positively impacts four dimensions of innovation. The results indicate that the pandemic triggered the MSME owners to innovate or adapt. This study also found that four dimensions of innovation partially mediate the COVID-19 pandemic crisis and MSME performance relationship. The results show that product, marketing, and organizational innovation significantly impact MSME performance. With marketing innovation as the lowest innovation dimension that affects performance, and organizational innovation as a major contributor that significantly impacts MSME performance. However, the results also demonstrate that among the four dimensions of innovation, process innovation does not significantly impact MSME performance which is highlighted by an indicator such as reducing production cost. This shows that reducing production costs is optional and does not mean that the performance of MSME will increase significantly. Therefore, the findings of this study are set to advance theories in MSME innovation and performance. It also presents important implications for the MSME owners to develop a successful and sustainable MSME industry. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2179962 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2179962 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2179962 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2163562_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ismail Abdi Changalima Author-X-Name-First: Ismail Abdi Author-X-Name-Last: Changalima Author-Name: Anjela Ewald Mdee Author-X-Name-First: Anjela Ewald Author-X-Name-Last: Mdee Title: Procurement skills and procurement performance in public organizations: The mediating role of procurement planning Abstract: Skills are important qualities that procurement practitioners should have because they are relevant to procurement activities. Given its significance, this study investigates the influence of procurement skills on procurement performance in public organizations in Tanzania. Furthermore, the study investigates the mediating effect of procurement planning on the relationship between procurement skills and procurement performance. A cross-sectional study was conducted, with data collected from public procurement practitioners in Dodoma City, Tanzania, using a structured questionnaire. To ascertain the hypothesized relationships, structural equation modeling was used. The findings indicate that procurement skills have a positive and significant influence on procurement performance in Tanzanian public organizations. Furthermore, procurement skills and procurement planning are significant and positively related and procurement planning significantly influences procurement performance. Finally, procurement skills have an indirect influence on procurement performance through procurement planning. The study concludes that procurement planning mediates the relationship between procurement skills and procurement performance. Therefore, procurement skills should be used to improve procurement planning in public organizations and procurement performance. In this regard, public organizations should ensure that practitioners are adequately trained to improve their skills in preparing and implementing procurement plans for improving procurement performance in their respective organizations. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2163562 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2163562 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2163562 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2177400_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: - Kurniawan Author-X-Name-First: - Author-X-Name-Last: Kurniawan Author-Name: Agung Maulana Author-X-Name-First: Agung Author-X-Name-Last: Maulana Author-Name: Yusuf Iskandar Author-X-Name-First: Yusuf Author-X-Name-Last: Iskandar Title: The Effect of Technology Adaptation and Government Financial Support on Sustainable Performance of MSMEs during the COVID-19 Pandemic Abstract: By observing 1026 samples of Indonesian MSMEs, this study tries to explain the effect of technology adaptation, innovative financial practices, and financial policy-related factors on sustainable financial performance and the survival-recovery of MSMEs during the Covid-19 pandemic. Data were analyzed using the PLS-SEM technique through SMARTPLS software version 3. Samples were selected and collected through purposive sampling by setting criteria and deploying them online and offline. The results show that the agility to conduct technology adaptation and innovative financial practices by MSMEs significantly affected their sustainable financial performance during the COVID-19 pandemic. Innovative financial practices also positively moderate the relationship between technology adaptations on sustainable financial performance. On the other side, preferential policies of the bank have a significant impact on sustainable financial performance directly and indirectly through the mediating role of perceived policy effectiveness. The financial support by the government also significantly affected the sustainable financial performance of MSMEs through the mediating role of perceived policy effectiveness. Eventually, sustainable financial performance significantly affected the survival-recovery of MSMEs. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2177400 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2177400 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2177400 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2168290_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muttanachai Suttipun Author-X-Name-First: Muttanachai Author-X-Name-Last: Suttipun Title: ESG Performance and Corporate Financial Risk of the Alternative Capital Market in Thailand Abstract: This study aims to investigate the pattern and level of environmental, social and governance (ESG) performance of listed companies in the alternative capital market of Thailand, and (2) to test for the relationship between ESG performance and corporate financial risk. The population and sample data are comprised of all the listed companies in the alternative capital market in Thailand, namely, the Market for Alternative Investment (MAI). Content analysis by scoring is used to quantify ESG performance in annual reports during the period 2017–2021, while corporate financial risk is measured by the ratio of debt on equity. Descriptive analysis, correlation matrix, and multiple regression are used to analyze the data of this study. The average scores of ESG performance are 6.182 out of 11 scores. In addition, there is an increase of ESG performance in annual reports of the listed companies from 5.540 to 7.180 scores during the period being studied. Finally, the result finds a negative relationship between ESG performance and corporate financial risk. The signaling theory demonstrates an explanation proposing that the increase of ESG performance can reduce corporate financial risk. Therefore, top-management and shareholders should pay attention to ESG responsibility because it can decrease risk as well as enhance sustainable development. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2168290 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2168290 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2168290 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2188987_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Charlie Chen Author-X-Name-First: Charlie Author-X-Name-Last: Chen Author-Name: Makoto Nakayama Author-X-Name-First: Makoto Author-X-Name-Last: Nakayama Author-Name: Peter Ractham Author-X-Name-First: Peter Author-X-Name-Last: Ractham Title: Increasing the intention of Gen Zers to adopt drone delivery services based on a three-step decision-making process Abstract: Generation Zers are digital natives who may be early adopters of drone delivery services for e-commerce. Therefore, e-commerce vendors must understand what causes Gen Zers to believe, desire, and intend to adopt drone delivery services. Gen Zers were surveyed regarding their decision-making processes using the DITTO research framework (Diversity, Individualism, Teamwork, Technology, and Organizational Support) and belief-desire-intention theory. A survey was conducted with 83 Gen Zers from the United States, and data was analyzed using multilinear regression analysis. Many important implications can be drawn from the analysis results. Before Gen Zers adopt drone delivery services, the “seeing is believing” moment appears to be essential, according to the analysis. Moreover, e-commerce vendors should emphasize drone delivery’s relative advantages in terms of speed and environmental protection. Based on our findings, Gen Zers are rational decision-makers when it comes to adopting drone delivery services. To motivate Gen Zers to use drone delivery services, it is imperative to help them develop the belief and increase their desire. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2188987 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2188987 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2188987 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2194088_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Gayas Ahmad Author-X-Name-First: Gayas Author-X-Name-Last: Ahmad Author-Name: Mohammad Subhan Author-X-Name-First: Mohammad Author-X-Name-Last: Subhan Author-Name: Feeroz Hayat Author-X-Name-First: Feeroz Author-X-Name-Last: Hayat Author-Name: Mamdouh Abdulaziz Saleh Al-Faryan Author-X-Name-First: Mamdouh Abdulaziz Saleh Author-X-Name-Last: Al-Faryan Title: Unravelling the truth: A bibliometric analysis of earnings management practices Abstract: This bibliometric analysis of earnings management (EM) literature work published between 2000 and 2022 sheds light on the growth of knowledge and research in the field. The study analyzed 1383 papers from the Scopus Core Collection database and evaluated various factors such as year of publication, journal, author, institution, nation, affiliation, subject area, and term analysis. The findings showed that EM is a heavily studied topic, with a significant growth in publications in 2020 (162). Most research was centered in the United States, China, Australia, and the United Kingdom. The study provides a comprehensive review of the EM literature and identifies broad research trends in the field. The findings highlight the most pressing concerns in this field and suggest new avenues for exploration. It enlighten on the social and intellectual structure of the domain, which may benefit policymakers in the field of EM. The findings also draw attention to the growing interest among researchers in studying earnings management and suggest opportunities for exploring the dynamics of EM in emerging economies. This study aims to provide a valuable resource for researchers, policymakers, and practitioners by demonstrating on the current state of EM research. Findings shows that early study focused on demographic and socioeconomic characteristics, but later studies included issues like earnings smoothing, earnings with societal effect, corporate governance, audit quality, stock returns and corporate social responsibility, which affect earnings quality. The findings of this study can inform future research by highlighting areas in need of further exploration and gaining a deeper understanding of the challenges and opportunities in the field of EM. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2194088 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2194088 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2194088 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2176462_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Isaias de Jesus Alvares Mendes Junior Author-X-Name-First: Isaias de Jesus Alvares Author-X-Name-Last: Mendes Junior Author-Name: Maria Do Céu Alves Author-X-Name-First: Maria Do Céu Author-X-Name-Last: Alves Title: Evidence of neo-bureaucracy and institutional isomorphism in the implementation and functioning of the balanced scorecard: A case study Abstract: Recent years have seen constant pressure for more efficient management in the educational sector, and some studies have addressed the application of the Balanced Scorecard (BSC) in this sector. Analysis of this literature shows that theoretical developments in this research area are scarce, so this article aims to examine the presence of institutional isomorphism and neo-bureaucracy in the implementation and development of the BSC in a public educational institution in Brazil. It investigates how the presence of isomorphic pressure and neo-bureaucratic characteristics influence the implementation and development of the BSC in this sector. An interpretative approach was adopted to study this topic, resorting to a single case study. Data were gathered through semi-structured interviews and documentary analysis, and treated using qualitative analysis software, i.e., Nvivo, (QSR International, Version 10). The presence of neo-bureaucratic characteristics was found in the implementation and development of the BSC, with these characteristics contributing to the success of the tool in the teaching institution studied. We also found the presence of isomorphic pressure, in the decision to introduce the BSC, showing a clear presence of coercive isomorphism. However, as in any single case study, the results cannot be generalized. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2176462 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2176462 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2176462 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2194151_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Waleed M. Al-Ahdal Author-X-Name-First: Waleed M. Author-X-Name-Last: Al-Ahdal Author-Name: Hafiza Aishah Hashim Author-X-Name-First: Hafiza Aishah Author-X-Name-Last: Hashim Author-Name: Faozi A. Almaqtari Author-X-Name-First: Faozi A. Author-X-Name-Last: Almaqtari Author-Name: Shahrokh M. Saudagaran Author-X-Name-First: Shahrokh M. Author-X-Name-Last: Saudagaran Title: The moderating effect of an audit committee on the relationship between ownership structure and firm performance: Evidence from emerging markets Abstract: The study aims to investigate the relationship between ownership structure (OS) and financial performance (FP) in non-financial listed companies operating in Oman and the UAE, using panel data from 2012 to 2021. The results revealed that Tobin’s Q (TQ) is positively and significantly affected by managerial ownership and family ownership. In addition, return on asset (ROA) is found to have a negative and significant relationship with managerial ownership, while return on equity (ROE) is found to have a positive and significant relationship with family ownership. Comparing Oman and the UAE, the results indicated that all ownership variables tested have superior influence on FP. This study also documented that the moderating effect of the audit committee has a more positive relationship between managerial ownership, ownership concentration, and family ownership on firm performance in both countries. This study fills existing gaps in contemporary literature on OS in emerging markets by dissecting the outcome of OS on FP of companies in Oman and the UAE. To the best of our knowledge, most of the prior studies on OS have not examined the moderating effect of audit committee on the relationship between OS and FP. Our study on the OS in Oman and UAE listed firms shows that OS have an important outcome on market-based calculation. This study expands our understanding of the impact of OS on FP in emerging markets in two countries in the Gulf Cooperation Council (GCC), a region of growing economic importance that has not received adequate research attention. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2194151 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2194151 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2194151 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2193207_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Puji Lestari Author-X-Name-First: Puji Author-X-Name-Last: Lestari Author-Name: Umi Pratiwi Author-X-Name-First: Umi Author-X-Name-Last: Pratiwi Author-Name: Bambang Setyobudi Irianto Author-X-Name-First: Bambang Setyobudi Author-X-Name-Last: Irianto Title: The moderating effects of gender on managerial performance assessment and dysfunctional behaviour: Evidence from Indonesia Abstract: Dysfunctional behaviour and gender are significant topics in economics and accounting research, especially behavioural accounting. The research has demonstrated a connection between managers’ motivation and performance assessment. Organizations, both public and private engage in performance assessment as a crucial activity when assessing the accomplishment of organizational objectives. This study tries to explore the effect of managerial performance assessment and gender on dysfunctional behaviour and how it affects managers’ dysfunctional behaviour. It also looks at how the role of gender in moderating the effect of managerial performance assessment on dysfunctional behaviour. The managers of Rural Banks/Sharia Rural Banks that were regulated by The Financial Services Authority Purwokerto, Central Java Province, Indonesia, are the respondents to this study. From 24 BPR/BPRS with complete data, 80 questionnaires were chosen using the purposive sampling technique. This study establishes through the use of linear regression that managerial performance evaluation has an impact on reducing dysfunctional behaviour. Additionally, research demonstrates that gender has no bearing on dysfunctional behaviour and does not moderate the effect of managerial performance assessment on dysfunctional behaviour. Other findings indicate that, despite the stereotype that women are more risk-averse, dysfunctional behaviour is not associated with gender identity. At various managerial levels, this study also discovered variations in how dysfunctional behaviour was perceived. Lower-level managers and middle-level managers, as well as lower-level managers and upper-level managers, have different perspectives on dysfunctional behaviour. Top managers and middle managers both view dysfunctional behaviour as unacceptable. Given the possibility of dysfunctional behaviour appearing while evaluating management performance, the findings of this study help to advance behavioural accounting. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2193207 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2193207 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2193207 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2173850_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hsinkuang Chi Author-X-Name-First: Hsinkuang Author-X-Name-Last: Chi Author-Name: Thinh–Van Vu Author-X-Name-First: Thinh–Van Author-X-Name-Last: Vu Author-Name: Hoang Viet Nguyen Author-X-Name-First: Hoang Viet Author-X-Name-Last: Nguyen Author-Name: Thanh Ha Truong Author-X-Name-First: Thanh Ha Author-X-Name-Last: Truong Title: How financial and non–financial rewards moderate the relationships between transformational leadership, job satisfaction, and job performance Abstract: While extensive literature is available on the relationships between transformational leadership, job satisfaction, rewards, and job performance, few studies examine the moderating roles of financial and non–financial rewards on these relationships. This study examines the moderating effects of financial and non–financial rewards on transformational leadership–job performance and job satisfaction–job performance relationships. It also examines the mediating effect of job satisfaction on transformational leadership and job performance. The data were obtained through questionnaires that were distributed to employees (N = 331) of private enterprises in Vietnam. The study uses the SPSS 23.0 software and the PROCESS V3.4 to test the hypotheses. The results demonstrate that transformational leadership significantly affects job satisfaction, which, in turn, is strongly associated with job performance. Job satisfaction also has a mediating effect on the relationship between transformational leadership and job performance. Interestingly, neither financial nor non–financial rewards have any moderating effect on the relationship between job satisfaction and job performance, but financial rewards have a negative moderating effect on the relationship between transformational leadership and job performance. These findings suggest that managers may benefit from combining transformational leadership with financial rewards to motivate employees and improve job performance. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2173850 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2173850 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2173850 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2171559_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Waqas Farooq Author-X-Name-First: Waqas Author-X-Name-Last: Farooq Author-Name: Omar Khalid Bhatti Author-X-Name-First: Omar Author-X-Name-Last: Khalid Bhatti Author-Name: Rabeea Ishaq Author-X-Name-First: Rabeea Author-X-Name-Last: Ishaq Author-Name: Sadaf Kashif Author-X-Name-First: Sadaf Author-X-Name-Last: Kashif Title: Investigating the non-work antecedents of workplace deviance Abstract: Deviance in the workplace, which has a huge destructive and harmful impact on the organization, is of key concern to academicians and practitioners. Existing literature focuses on the work-related antecedents of workplace deviance. However, the non-work-related antecedents have received little attention. Hence, the present research attempts to understand, the non-work antecedents that aggravate deviant behavior among employees at a workplace. The Gioia qualitative research approach was used to understand, examine, analyze, and interpret the views of respondents. A semi-structured interviewing technique was adopted. The respondents were encouraged to share their own experiences, thoughts, and understanding regarding the phenomenon. A sample of 25 experienced respondents from public and private organisations in Pakistan were interviewed. The results indicate that commuting factors (road hindrances, conflict behaviors, traffic discipline, and over-speeding), social factors (family-work conflict, and disturbed social relations), and an individual’s lifestyle (attitude, physical inactivity, and sleep deprivation) are the contributing factors pertaining to the non-work antecedents of workplace deviance. The current study contributes to the literature by focusing on the non-work antecedents of workplace deviance. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2171559 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2171559 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2171559 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2163559_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Alem Gebremedhin Berhe Author-X-Name-First: Alem Gebremedhin Author-X-Name-Last: Berhe Title: Board structure and bank performance: Evidence from Ethiopia Abstract: This study aims to examine whether board structure (board size, board composition, CEO duality, and board gender diversity) is associated with bank performance. To do so, the study makes use of panel data of 14 commercial banks in Ethiopia covering a 9-year period during 2011–2019 which results in 126 bank-year observations. The findings of the study show that board composition (BCOMP) and board gender diversity (FDIRS) have positive and significant impacts on bank performance. This implies that the increase in the proportion of independent directors and female board members in the board room increases bank performance. On the other hand, the results reveal that board size (BSIZE) and CEO duality (DUAL) decrease bank performance: Both of these variables have significantly negative effects on bank performance. This means that bank performance decreases as the number of board of directors increases. Also, bank performance decreases when a single individual is jointly responsible for the CEO position with the board of directors as well as board chairperson responsibilities. The results suggest that the board has a considerable role in the Ethiopian bank governance. Hence, the results could benefit policy experts and regulators to formulate policies on recuperating board governance. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2163559 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2163559 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2163559 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2189772_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Patricia Alexandra Uriguen Aguirre Author-X-Name-First: Patricia Alexandra Author-X-Name-Last: Uriguen Aguirre Author-Name: Beatrice Elcira Avolio Alecchi Author-X-Name-First: Beatrice Elcira Author-X-Name-Last: Avolio Alecchi Title: Impact of intellectual capital on organizational performance through intrinsic motivation in higher education institutions Abstract: The purpose of this research is to analyze the relationship between intellectual capital and organizational performance with the mediating rol of intrinsic motivation in higher education institutions. We conducted an empirical study with a sample of 815 employees from public and private universities in Ecuador. Data were obtained from an instrument adapted the previous researchadministered to faculty and administrative staff in management positions. A structural equation modelling approach was used to analyze the relationships between variables and their magnitude and direction. The results showed a significant relationship between intellectual capital and organizational performance, with a partial mediation of intrinsic motivation. No significant differences were found in the effect of intellectual capital between public and private universities. Managers who aim to improve the performance of their organizations with their intellectual capital can benefit from the intrinsic motivation of their employees. This research shows intrinsic motivation as a mediator between intellectual capital and organizational performance, but also analyzes their relationships based on the Self-Determination Theory, which is a novelty according to the existing literature. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2189772 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2189772 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2189772 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2198068_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anh Tram Nguyen Tran Author-X-Name-First: Anh Tram Nguyen Author-X-Name-Last: Tran Author-Name: Uyen Hoang Dinh Nguyen Author-X-Name-First: Uyen Hoang Dinh Author-X-Name-Last: Nguyen Author-Name: Vu Minh Ngo Author-X-Name-First: Vu Minh Author-X-Name-Last: Ngo Author-Name: Huan Huu Nguyen Author-X-Name-First: Huan Huu Author-X-Name-Last: Nguyen Title: Explaining consumers’ channel-switching behavior in the post-COVID-19 pandemic era Abstract: Significant changes have been brought about in consumer behaviour as a result of the COVID-19 pandemic. Digital consumption has attracted a large number of new consumers during the pandemic. However, there are few academic studies on the determinants of these crucial changes in consumer behaviour. Addressing this gap, this study investigates consumers’ channel-switching behaviour during the COVID-19 pandemic. Using a sample of about 2,640 respondents collected after the outbreak, this study aims to define the key drivers of the changes in consumers’ shopping channel decisions. The study results show that several factors significantly affected consumers’ decisions to change their shopping habits after the pandemic broke out, including marital status, price, quality, convenience, and overall satisfaction with current and new shopping channels. More importantly, this study is one of the few to investigate the differences in determining factors regarding consumers’ choices of online and traditional channels in the post—COVID-19 pandemic era. The level of convenience, the time spent making purchases, technology competency, the abundance of product information, the ability to check product quality, and income significantly impact purchasing channel decisions between online and traditional channels. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2198068 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2198068 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2198068 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2208423_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: M. Saraiva Author-X-Name-First: M. Author-X-Name-Last: Saraiva Author-Name: C. Alfaiate Author-X-Name-First: C. Author-X-Name-Last: Alfaiate Author-Name: L. P. Gomes Author-X-Name-First: L. P. Author-X-Name-Last: Gomes Author-Name: A. R. Correia Author-X-Name-First: A. R. Author-X-Name-Last: Correia Author-Name: F. Jorge Author-X-Name-First: F. Author-X-Name-Last: Jorge Title: The Perception of quality and the performance in primary health Care of central Alentejo – Portugal Abstract: Quality and performance are current issues and a strategic priority for the Portuguese National Health Service. Currently, there is a lack of studies in primary health care (PHC) that assess the relationship between the quality and the level of performance of the Primary Health Care Teams. In Portugal, those teams are monitored through the Global Performance Index (GPI), which demonstrates, through a score, the procedures and results obtained by electronic records and the metrics defined for each indicator. This paper aims to analyze the relationship between the perception of the quality of health professionals (service culture; leadership; service strategy; infrastructure and external resources; information and knowledge; processes; service management; human resource planning and skills development, commitment; conditions, satisfaction, performance, and recognition; and results) in the different Primary Health Care teams of the PHC of Central Alentejo—Portugal, and the level of performance of the given teams (care performance; professional training; organizational quality; and services). Self-Perception of Quality Questionnaire for Primary Health Care (SPQQ4PHC) was used as an assessment tool. The population comprises 324 health professionals (Family Doctors, Nurses, and Medical Secretaries) distributed over 34 Primary Health Care Teams. When analyzing the global correlation of the variables in the SPQQ4PHC questionnaire with the GPI, it´s possible to confirm that twenty-one out of twenty-five correlates with the GPI. Thus, this study allowed us to conclude that, as health professionals perceive the quality of the variables increases, the GPI also increases, demonstrating that the dimensions of quality and performance are closely related. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2208423 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2208423 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2208423 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2171982_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anthony Owusu-Ansah Author-X-Name-First: Anthony Author-X-Name-Last: Owusu-Ansah Author-Name: Nene Lartey Addico Author-X-Name-First: Nene Lartey Author-X-Name-Last: Addico Author-Name: Godfred Amewu Author-X-Name-First: Godfred Author-X-Name-Last: Amewu Title: The application of financing and dividend decision techniques in practice among Ghanaian chief financial officers (CFOs) Abstract: We use a survey approach to investigate how managers in a frontier market apply financing and dividend decision techniques in practice. 15 firm characteristics were grouped into paired subgroups for a two-sample t-test analysis that generated statistical differences, economic significance levels and ranking for each technique investigated. The Ghanaian listed firm’s sample choice was due to the country’s persistent volatile macroeconomic environment. In managing the capital structure, managers consider most relevant issuing of stock to give investors a better impression of their firms’ prospects (signalling). In choosing between short and long-term debt techniques, the most applied technique is matching the firm’s debt maturity with the assets’ useful life span. Managers are most concerned about the volatility of their earnings and cash flows on the appropriate amount of debt to use. A probe into debt policy indicates that the most valuable technique is issuing debt when the firm’s internal funds are inadequate. Under dividend policy, the most treasured technique is ensuring cash availability which deviated from existing literature. These results show that managers in frontier markets are cash-focused, which may lead to short-termism, which may be non-value-adding but important for survival in their persistent liquidity crunch markets. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2171982 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2171982 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2171982 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2176976_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Andrea Bencsik Author-X-Name-First: Andrea Author-X-Name-Last: Bencsik Author-Name: Timea Juhasz Author-X-Name-First: Timea Author-X-Name-Last: Juhasz Title: The soft criteria of competitiveness: A symbiosis of trust and knowledge Abstract: The majority of research on competitiveness is based on the analysis of quantitative data. There is significantly less research on the soft elements of competitiveness. This research aims to fill this gap in the literature. Starting from the national culture, the authors investigated the impact of trust characteristics of organisational culture on the characteristics of strategy, knowledge management and organisational effectiveness. Respondents (∑943) from five countries on three continents (USA, China, Hungary, Slovakia, Romania) took part in the quantitative research conducted with a questionnaire survey. The analysis was performed using the SPSS and AMOS 27 programs based on the SEM model. The results show that there is a significant relationship between the examined elements of competitiveness (strategy and management), which also show a significant relationship with organisational trust. Through a culture of trust, the interaction between the elements has a significant impact on the characteristics influencing the efficient operation of the organisation and its competitiveness, regardless of the value of Hofstede’s characteristics of different national cultures. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2176976 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2176976 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2176976 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2190196_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammad Helal Uddin Author-X-Name-First: Mohammad Helal Author-X-Name-Last: Uddin Title: The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management: evidence from Bangladesh Abstract: This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this connection. The empirical investigation used annual reports from 2011 to 2021 of 118 listed enterprises in thirteen sectors of non-financial organizations in Bangladesh. The study divided the sample further into COVID-19 pandemic and pre-pandemic periods. Findings show that firms tend to engage less in real earnings management during the COVID-19 pandemic period compared to pre-pandemic period. CEO nationality significantly negatively affects accrual-earnings management, but CEO dualism positively affects real-earnings management. CEO compensation significantly impacts accrual and real earnings management. Finally, COVID-19 moderates the association between CEO compensation and real-earnings management positively. The study’s findings contribute to the corporate governance literature by providing insights into the influence of CEO characteristics on earnings management. This is the first study to consider the moderating role of the COVID-19 pandemic on the relationship between CEO traits and earnings management. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2190196 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2190196 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2190196 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2159748_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Quynh Lien Le Author-X-Name-First: Quynh Lien Author-X-Name-Last: Le Author-Name: Huu Anh Nguyen Author-X-Name-First: Huu Anh Author-X-Name-Last: Nguyen Title: The impact of board characteristics and ownership structure on earnings management: Evidence from a frontier market Abstract: This paper contributes to the literature by separately examining the impact of board characteristics and ownership structure on upward and downward earnings management of non-financial firms listed on Hanoi Stock Exchange and Ho Chi Minh Stock Exchange. In our research, we conduct Pooled OLS, Fixed and Random effect models, and Generalized least squares. Then, we run a regression with the System Generalized Method of Moments (System GMM) to find the most appropriate model. Firms with high average board age, high ownership concentration, and high financial leverage tend to manage earnings downward. High managerial ownership tends to reduce downward earnings management. Firms with high state ownership reduce upward earnings management. Stakeholders should be more cautious of firms with high average board age, high ownership concentration, high financial performance, and high financial leverage as they tend to manage earnings. Previous studies combined upward and downward earnings management in one regression model, therefore ignoring the chance to investigate the impact of board characteristics and ownership structure on earnings management in each case. The impact of a factor on upward and downward earnings management may be different, and the combination of them in one regression model can drive the findings of previous studies toward errors of unknown directions. Therefore, assessing the effects of board characteristics and ownership structure on earnings management in each case is necessary. To the best of our knowledge, this paper is the first to do so. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2159748 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2159748 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2159748 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2171992_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Farah Naz Author-X-Name-First: Farah Author-X-Name-Last: Naz Author-Name: Madeeha Sayyed Author-X-Name-First: Madeeha Author-X-Name-Last: Sayyed Author-Name: Ramiz-Ur- Rehman Author-X-Name-First: Ramiz-Ur- Author-X-Name-Last: Rehman Author-Name: Muhammad Akram Naseem Author-X-Name-First: Muhammad Akram Author-X-Name-Last: Naseem Author-Name: Shamsul Nahar Abdullah Author-X-Name-First: Shamsul Nahar Author-X-Name-Last: Abdullah Author-Name: Muhammad Ishfaq Ahmad Author-X-Name-First: Muhammad Ishfaq Author-X-Name-Last: Ahmad Title: Calendar anomalies and market volatility in selected cryptocurrencies Abstract: This study examines the day-of-the-week and January effects on the top performing cryptocurrencies with the highest capitalization during the sample period. The study uses the daily closing returns of selected currencies for 7 August 2015 to 20 August 2020. The day-of-the-week results indicate that the Monday effect in the daily analysis generated a positive and significant coefficient for all five currencies and this anomaly is present in the cryptocurrency market. However, for all currencies, the December returns showed a significantly higher pattern as compared to January. This tendency indicates some prospects of lucrative trading. However, the evidence of negative Monday returns in this period is somewhat consistent with the relevant empirical literature. The study has some implications for investors, in that they can formulate strategies to produce abnormal returns. Investors and market analysts can form diverse portfolios by combining various cryptocurrencies using the intraday price statistics, and can devise strategies based on the intraday patterns using a similar analysis as that in this study. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2171992 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2171992 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2171992 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2196788_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Pantas H. Silaban Author-X-Name-First: Pantas H. Author-X-Name-Last: Silaban Author-Name: Wen-Kuo Chen Author-X-Name-First: Wen-Kuo Author-X-Name-Last: Chen Author-Name: Ixora Javanisa Eunike Author-X-Name-First: Ixora Javanisa Author-X-Name-Last: Eunike Author-Name: Andri Dayarana K. Silalahi Author-X-Name-First: Andri Dayarana K. Author-X-Name-Last: Silalahi Title: Traditional restaurant managers’ use of sensory marketing to maintain customer satisfaction: Findings from PLS-SEM and fsQCA Abstract: The sensory experience is the initial step in creating memorable dining experiences for consumers in traditional restaurants. However, the question remains as to how managers should best combine the five senses to satisfy customers. More research is needed to determine how sensory cues can be used in marketing strategies. By applying five sensory marketing to traditional restaurants, this study proposes a model for satisfying customers. In addition, it aims to leverage methodologies that ultimately lead to customer satisfaction based on sensory marketing that can serve as guidelines for restaurant managers. The study hypotheses were tested on a sample of 525 Indonesians who dined at traditional restaurants. Data analysis was conducted using structural equation modelling with Smart-PLS 4.0 and fuzzy set qualitative comparative analysis (QCA) 3.0. The results indicated that olfaction and haptics are significant factors in customer satisfaction, whereas visual, taste, and auditory are not. According to the QCA findings, two configurations were associated with high satisfaction outcomes, while two others were associated with low satisfaction outcomes. As a theoretical and managerial contribution, this study provides guidance to scholars and managers interested in improving satisfaction in traditional restaurants through sensory marketing techniques. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2196788 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2196788 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2196788 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2194467_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Budi Harsanto Author-X-Name-First: Budi Author-X-Name-Last: Harsanto Author-Name: Egi Arvian Firmansyah Author-X-Name-First: Egi Arvian Author-X-Name-Last: Firmansyah Title: A twenty years bibliometric analysis (2002 – 2021) of business economics research in ASEAN Abstract: ASEAN is predicted to be the world’s largest single market by 2030, after the US, China, and the EU. This study aims to discover research performance in all ASEAN countries, including identifying output levels, research focus, and influential authors in the region. The approach used in this study is a bibliometric analysis of publications indexed in the WoS database for the past two decades (2002–2021). Of the more than 20,000 documents analyzed, it was indicated that each ASEAN country has exclusive and non-exclusive keywords. Singapore has the highest number of citations among the other ASEAN countries. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2194467 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2194467 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2194467 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2159749_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yodit Abebe Mamo Author-X-Name-First: Yodit Abebe Author-X-Name-Last: Mamo Author-Name: Abrha Mesele Sisay Author-X-Name-First: Abrha Mesele Author-X-Name-Last: Sisay Author-Name: Behailu Dessalegn Author-X-Name-First: Behailu Author-X-Name-Last: Dessalegn Author-Name: Kiflie Worku Angaw Author-X-Name-First: Kiflie Worku Author-X-Name-Last: Angaw Title: The Socio-economic effect of Corporate Social Responsibility on Local Community Development in Southern Ethiopia Abstract: Large and medium-scale manufacturing industries undoubtedly bring an unprecedented human and environmental crisis. To overcome these negative effects, governments provide regulatory frameworks that entrench businesses actively involve in social responsibilities where they are operating. The goal of this study was to look at the scope and levels of corporate social responsibility for local community development from the perspective of social and economic responsibility. A total of 401 local communities living near industry were selected proportionally from four Southern Nations, Nationalities and Peoples’ Region zones, and Hawassa city in the Sidama Region. Quantitative data was collected from local communities and interviews with government officials and focus groups with members of the local community were also undertaken. Analyses were conducted qualitatively and quantitatively. The quantitative data were analyzed using descriptive statistical methods and regression models. Thematic analysis and interpretation were used to examine and understand qualitative data. The study found that industries’ role and dedication in accomplishing corporate social responsibility objectives in the investigated area was low, owing to poor follow-up, corruption, and the government’s reluctance to adequately enforce rules and regulations. The study suggests that the state authorities should monitor and evaluate the enforcement of business regulatory frameworks at grassroot levels rather than rely on reports. There is evidence showing the networked interest of businesses and corrupt state authorities hurdle the local community development should be benefited from business social responsibilities in exchange for their resources. The untold history of business effect should be revealed and remedies should be provided. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2159749 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2159749 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2159749 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2190312_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thabiso Sthembiso Msomi Author-X-Name-First: Thabiso Sthembiso Author-X-Name-Last: Msomi Title: Macroeconomic and firm-specific determinants of financial performance: Evidence from non-life insurance companies in Africa Abstract: This study aimed to examine the macroeconomic and firm-specific determinants of financial performance using 121 listed non-life insurance companies from 48 African countries for the period 2008–2019. Panel data of 1452 observations were examined using both ordinary least squares and two-step System Generalised Method of Moments estimators. The findings of this study show that lagged return on assets, equity capital, operational efficiency and leverage, investment capability and gross domestic product are the statistically significant determinants of financial performance in African non-life insurance companies even though equity capital, operational efficiency and leverage are inversely significant. It is concluded that insurance industries, policymakers, government and investors should take into consideration these significant factors in taking decision and improving their performance. Also, it is recommended that the capital structures of the sector should be restructured to maintain a favourable balance in the equity and debt of the companies. Also, mechanisms such as automated systems that can reduce operational cost should be adopted such that financial performance can be enhanced. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2190312 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2190312 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2190312 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2195028_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fahd Alduais Author-X-Name-First: Fahd Author-X-Name-Last: Alduais Author-Name: Atef Raoush Author-X-Name-First: Atef Author-X-Name-Last: Raoush Author-Name: Abeer Samara Author-X-Name-First: Abeer Author-X-Name-Last: Samara Author-Name: Khaled Sartawi Author-X-Name-First: Khaled Author-X-Name-Last: Sartawi Title: The impact of information sharing on the quality of decision-making: From the point of view of employees in Jordanian private hospitals Abstract: This paper examines how information sharing impacts the quality of decision-making in Jordanian private hospitals from the point of view of employees. It involved a structured questionnaire, which consisted of demographic data, information sharing, and decision-making. The research results suggest that sharing information in both common and unique situations significantly positively influences the decision-making abilities of teams. Merely possessing unique information does not enhance the ability to make decisions; conversely, common information is crucial to facilitate the decision-making process. Participant characteristics have no effect on decision-making quality, especially as team functional diversity continues to rise, with information sharing even less relevant as a result. Our results indicate that participants’ characteristics do not predict whether the discussion of shared information will contribute to decision-making quality. As a practical contribution, our findings recognise the importance of decision teams in information management, encourage flexibility and openness in organisational relations, and assist policymakers, managers, and regulators through training programs that confirm participation is one of the most important components of generating new ideas. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2195028 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2195028 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2195028 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2167546_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Agumas Alamirew Mebratu Author-X-Name-First: Agumas Alamirew Author-X-Name-Last: Mebratu Title: Tax revenue inefficiency and political risk factors: The Hen or The egg? Abstract: Better tax administration and revenue mobilization can increase tax revenue performance while also strengthening the connection between the state, the business sector, and civil society. Despite efforts over the previous two decades, the ratio of tax receipts to GDP and tax effort in Sub-Saharan Africa remains low when compared to OECD nations. This is due to inefficient tax revenue collection. As a result, the primary objective of this study was to investigate experimentally the sources of tax revenue inefficiency in Sub-Saharan African nations between 2000 and 2021 using a secondary data set and half-normal, exponential-normal, and truncated-normal estimate techniques. According to the empirical findings, tax revenue inefficiency has a positive and significant relationship with corruption, democratic accountability, law and order, and religious tensions, and it has a negative and significant relationship with bureaucratic quality, internal conflict, government stability, and military in politics. The study concludes that, depending on the estimating approach used, political risk variables have a significant impact on tax revenue inefficiencies. Before formulating tax policy, tax policy makers shall first determine the extent of tax revenue inefficiencies. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2167546 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2167546 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2167546 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2196040_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Belinda Rathogwa Author-X-Name-First: Belinda Author-X-Name-Last: Rathogwa Author-Name: Jabulile Msimango-Galawe Author-X-Name-First: Jabulile Author-X-Name-Last: Msimango-Galawe Title: The role of growth aspirations in SMME financing decisions Abstract: The literature suggests that growth aspirations positively influence SMME access to finance. However, a knowledge gap remained concerning the role of growth aspirations in SMME financing decisions. This study explored the role of entrepreneurs’ growth aspirations in their decision to apply for external finance. In addition, the study investigated the effect of intention to apply on entrepreneurs taking action to apply; and the effect of growth aspirations on entrepreneurs’ intentions and actions. We conducted in-depth interviews with 14 South African entrepreneurs. In parallel, an online survey collected quantitative data from 185 South African entrepreneurs conveniently sampled on LinkedIn, Facebook and WhatsApp. Interview findings suggest that growth aspirations motivate entrepreneurs to seek external finance. The evidence indicates that intention to apply for external finance has a positive effect on entrepreneurs taking action to apply. However, we found no empirical support for growth aspirations positively affecting intention to apply or entrepreneurs taking action to apply. We propose that future research investigates a mediating effect wherein perceived desirability mediates the effect of growth aspirations on entrepreneurs’ intention to apply for external finance. An improved understanding of the role of growth aspirations in SMME financing decisions can support policymakers and finance providers in guiding entrepreneurs who need external finance to grow their businesses. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2196040 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2196040 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2196040 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2197673_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Luan Trong Nguyen Author-X-Name-First: Luan Author-X-Name-Last: Trong Nguyen Author-Name: Tri Huu Nguyen Author-X-Name-First: Tri Huu Author-X-Name-Last: Nguyen Author-Name: Han Ngoc Nguyen Author-X-Name-First: Han Author-X-Name-Last: Ngoc Nguyen Author-Name: Loi Dai Nguyen Author-X-Name-First: Loi Author-X-Name-Last: Dai Nguyen Author-Name: Dao Thi Thu Nguyen Author-X-Name-First: Dao Author-X-Name-Last: Thi Thu Nguyen Author-Name: Linh Duy LE Author-X-Name-First: Linh Author-X-Name-Last: Duy LE Title: Determinants of green consumer behavior: A case study from Vietnam Abstract: The rapid upward thrust of the economy has harmed the environment, which has been compounded by pollution. More and more people are becoming concerned about their surroundings and looking for strategies to mitigate their unfavorable consequences. This is seen in governments’ and enterprises’ determination to expand and produce environmentally friendly products, as well as raise demand for green products. The purpose of this research is to uncover characteristics influencing green consumption behavior in Vietnam and to determine the most powerful motivator that drives customers to buy green products. The quantitative technique was applied in this investigation, with 231 samples obtained via an online survey. To analyze and assess the acquired data, several methods such as Cronbach’s Alpha, EFA, SEM, One-way ANOVA, and Independent Sample T-test were used using SPSS and Amos software. According to the findings, three elements, including Attitudes, Social Norms, and Environmental Concerns, have a beneficial effect on green consumption behavior in Vietnam, with environmental concerns playing a particularly important role. The latest findings offered meaningful data about buyer purchasing characteristics, allowing businesses to expand green goods and devise marketing practices to get more customers to make use of them. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2197673 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2197673 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2197673 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2199493_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hasmin Tamsah Author-X-Name-First: Hasmin Author-X-Name-Last: Tamsah Author-Name: Gunawan Bata Ilyas Author-X-Name-First: Gunawan Bata Author-X-Name-Last: Ilyas Author-Name: Jumiaty Nurung Author-X-Name-First: Jumiaty Author-X-Name-Last: Nurung Author-Name: Ekafadly Jusuf Author-X-Name-First: Ekafadly Author-X-Name-Last: Jusuf Author-Name: Sri Rahmi Author-X-Name-First: Sri Author-X-Name-Last: Rahmi Title: Soft skill competency and employees’ capacity as the intervening factors between training effectiveness and health workers’ performance Abstract: This study aimed to determine the role of soft skill competency (SSC) and employees’ capacity (EC) in mediating the effect of training effectiveness (TE) on health workers’ performance (HWP). A quantitative approach was conducted by using the Structural Equation Modeling (SEM)-Amos version 23 analysis, with data obtained through accidental sampling from 222 health workers who filled out online questionnaires and were declared complete. The results showed that TE improved SSC and HWP, although it did not have a direct effect on increasing EC. This indicated that SSC was needed to mediate the relationship between these two variables. SSC and EC also mediated the effect of TE on HWP. These results were expected to enrich the limited references in explaining the relationship between human resources (HR) planning and HWP, specifically during the COVID-19 pandemic. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2199493 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2199493 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2199493 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2189768_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Wajiha Rashid Author-X-Name-First: Wajiha Author-X-Name-Last: Rashid Author-Name: Usman Ghani Author-X-Name-First: Usman Author-X-Name-Last: Ghani Author-Name: Kalimullah Khan Author-X-Name-First: Kalimullah Author-X-Name-Last: Khan Author-Name: Muhammad Usman Author-X-Name-First: Muhammad Author-X-Name-Last: Usman Title: If you care I care: role of Green Human Resource Management in employees green behaviors Abstract: This purpose of this study is to examine the underline mechanism (i.e. green employee empowerment (GEE)) between the relationship of green human resource management (GHRM) and green knowledge sharing (GKS) of employees. Additionally, is to examine the moderating effect of individual green value (IGV) between the relationship of GEE and GKS behaviors. Survey method was used to collect the data from employees working in manufacturing organizations of Pakistan. The study hypotheses were test with a usable sample of 359 through SPSS 22.0 and AMOS 22.0. The findings explain that GHRM has positive influence on GEE, and GEE positively influence GKS behaviors. Further, the results confirmed that GEE mediated the relationship of GHRM and GKS behaviors. Moreover, the findings also established the moderating role of IGV between the relationship of GEE and GKS behaviors such as the relationship is strengthened at high level of IGV. Also, based on the finding, implication for theory and practice, and directions for future research are discussed. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2189768 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2189768 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2189768 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2180845_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dwiesty Dyah Utami Author-X-Name-First: Dwiesty Dyah Author-X-Name-Last: Utami Author-Name: Wawan Dhewanto Author-X-Name-First: Wawan Author-X-Name-Last: Dhewanto Author-Name: Yuliani Dwi Lestari Author-X-Name-First: Yuliani Dwi Author-X-Name-Last: Lestari Title: Rural tourism entrepreneurship success factors for sustainable tourism village: Evidence from Indonesia Abstract: This study aims to examine the success factors and build the framework of rural tourism entrepreneurship for a sustainable tourism village. This is an important research topic, as 44.28% population in the world live in rural areas; specifically 44.02% population in Indonesia resides in a rural area which indicates how important rural areas are for future development. This study used a purposive sampling technique to determine the priority issues of the sustainability of the tourism village. The data was gathered from semi-structured interviews with actors’ influential in the success of tourism villages. This study was conducted with a qualitative approach and a case study design. This study uses content analysis in describing the findings from the collected data to better understand the case study. It focuses on a case of six tourism villages in Indonesia that have received awards as sustainable tourism villages, as it might be adopted by the other tourism villages. The results revealed ten factors for creating successful sustainable tourism village through rural tourism entrepreneurship. Those factors are income management, business unit development, economic growth, mutual cooperation, collaboration, innovation, creativity, environmental awareness, resource management, and visitor management. These 10 factors are further grouped into three dimensions (economic, social, and environmental sustainability). The study makes new framework of rural tourism entrepreneurship and useful for the strategy and decision-making process. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2180845 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2180845 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2180845 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2164995_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Waris Author-X-Name-First: Muhammad Author-X-Name-Last: Waris Author-Name: Badariah Haji Din Author-X-Name-First: Badariah Author-X-Name-Last: Haji Din Title: Impact of corporate governance and ownership concentrations on timelines of financial reporting in Pakistan Abstract: The objective of this paper is to explore the relationship among corporate governance, timelines of financial reporting and ownership concentration taken as a moderating effect among the listed firms on Pakistan Stock Exchange. In this study, we developed hypothesis about the relationship between corporate governance and timelines of financial reporting by using the data of 100 listed firms during the period of 2013 to 2017. By applying ordinary least squares, we find out that auditor brand name decreases the audit report lag and increases the quality of the audit. Audit opinion also has an impact on the audit quality if there is an unqualified report, and then the quality of the audit increases with decrease in lags. A large number of board meeting decreases the lags and increases the audit quality. Independent board decreases the lags and increases the audit quality. Family ownership, the most important variable, decreases the management report lag and increases the audit quality. If ownership concentration is taken as a moderator, then board diligence has a negative relationship with the timelines that show the large number of board meeting decreases the lags and increases the audit quality. The board size is positively related with timelines, which means that larger board increases the lags and the audit quality decreases. The audit committee presence decreases the management report lag and without moderating, the audit committee has no impact on the timelines. However, some hypotheses are fully supported, and some partially support the relationship. Our finding is that corporate governance has an impact on timelines of financial reporting and ownership concentration has moderating effect that enhances the relationship. Journal: Cogent Business & Management Issue: 1 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2164995 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2164995 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2164995 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1004227_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Brendan Canavan Author-X-Name-First: Brendan Author-X-Name-Last: Canavan Title: Marketing a tourism industry in late stage decline: The case of the Isle of Man Abstract: Qualitative interviews in the Isle of Man uncovered local perceptions of a tourism industry in late stage decline. Social impacts of decline are pronounced including facilities loss, cultural changes and a heightening of perceived peripherality: which taken together undermine local identity. Tourists are welcomed as they help to affirm the pride residents have in their island in creating a more active atmosphere, to provide social interaction opportunities and to combat negative stereotyping. Thus, findings emphasise the diverse, unique and persistent benefits of tourism in the Isle of Man, despite its decline. Destination marketing recommendations are therefore made to better address the experiences and desires of communities experiencing decline. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1004227 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1004227 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1004227 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1010882_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shishu Zhang Author-X-Name-First: Shishu Author-X-Name-Last: Zhang Author-Name: Gregory J. Soukup Author-X-Name-First: Gregory J. Author-X-Name-Last: Soukup Title: Factors that influence the selection and utilization of children’s medical insurance Abstract: The researchers analyzed how different regions in the USA, family structure, ethnicity, and family income levels influenced the selection and utilization of medical care programs and services by American children. To prevent any possible bias in the analysis and to produce reliable results, an endogenous switching model was utilized in the study. The researchers found no statistically significant differences in the number of doctor visits and hospital stays between children with insurance and children without insurance. However, significant differences were determined regarding family structure, family income, geographic regions, and ethnicity. Children from single-parent families with insurance coverage (private, Medicaid, or SCHIP) had statistically higher rates of doctor visits and hospital stays than children from two-parent families with insurance coverage. Family income, region, and ethnicity variables all had significant impacts on the type of health insurance coverage that was reported for children. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1010882 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1010882 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1010882 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1011014_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nikunja Mohan Modak Author-X-Name-First: Nikunja Mohan Author-X-Name-Last: Modak Author-Name: Shibaji Panda Author-X-Name-First: Shibaji Author-X-Name-Last: Panda Author-Name: Shib Sankar Sana Author-X-Name-First: Shib Sankar Author-X-Name-Last: Sana Title: Managing a two-echelon supply chain with price, warranty and quality dependent demand Abstract: This paper deals with a two-layer supply chain composed of one manufacturer and one retailer for single-type product. The demand function of the end customers depends on quality, warranty, and sales price of the product. The profit functions of the manufacturer and the retailers are maximized under centralized and decentralized approaches. Our study suggests that the joint profit in centralized system is always more than the decentralized system. Finally, the surplus profit in centralized system is shared according to their profits in decentralized system. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1011014 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1011014 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1011014 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1023015_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Adriana Arineli Author-X-Name-First: Adriana Author-X-Name-Last: Arineli Author-Name: Heitor Luiz Murat de Meirelles Quintella Author-X-Name-First: Heitor Luiz Murat de Meirelles Author-X-Name-Last: Quintella Title: CEM: Increasing productivity through the management and monitoring of experiences provided to customers Abstract: Dealing with intangible and so subtle experience is unusual and a huge challenge for management that is not used to measure what has no numbers, but maybe they need to see beyond the obvious and accessible statistics. Recently, several studies point to the importance of customer experience management (CEM). However, if the CEM is a strategy to focus on operations and processes of a business around the customers’ experiences with the company, it is essential to seek grants to structure it and find out its effectiveness. This study examines the issues involved in offering superior customer experiences on fashion retail stores in Brazil, identifying the relation between productivity and CEM. Through a research with managers of three important Brazilian clothing retail chains, it was possible to analyze the aspects that impact on the customer experience and their relevance. A questionnaire was applied to evaluate 23 variables that make up the experience of the customer and their impact on increasing productivity. Some statistical techniques were used for data processing and it was possible to realize that only 4 of the 23 items were not relevant for customer experience. It can be concluded that CEM is effective in increasing productivity and can be used as a guideline matrix management in decision-making to promote superior customer experiences. Specific characteristics of each segment suggest different impacts in every aspect. Therefore, it is crucial that each segment review its own variables that will structure the CEM. Even assuming that it is defiant see beyond the obvious, maybe this is the necessary opportunity to create real competitive advantage and longevity for companies that want to stand out and be successful over time. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1023015 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1023015 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1023015 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1023507_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hong Y. Park Author-X-Name-First: Hong Y. Author-X-Name-Last: Park Author-Name: Hyejung Chang Author-X-Name-First: Hyejung Author-X-Name-Last: Chang Author-Name: Yong-Seung Park Author-X-Name-First: Yong-Seung Author-X-Name-Last: Park Title: Firm’s knowledge creation structure for new product development Abstract: Knowledge has many different characteristics and scholars in epistemology, economics and management have dealt with them ever since knowledge has emerged as the leading source of firms’ competitive advantages. New product development requires new ideas and new ideas are stemming from knowledge. Knowledge originates from tacit knowledge. Therefore, firms need to enact tacit knowledge. Enactment takes different forms depending on the context of knowledge and organizational characteristics. This paper conducts an in-depth literature review on the nature of knowledge and knowledge creation structure and investigates how The Dow Chemical Company uses a knowledge creation structure to elicit tacit knowledge and exploit knowledge for new product development. The Dow Chemical Company is known as one of the leading innovative firms in the world. We believe that this case enriches research on knowledge creation and new product development although it has limitations in generalizing its findings and practices. In solidifying the knowledge-based theory of the firm, we need a multi-dimensional approach such as a survey, case study, and theory development. This study develops a knowledge creation theory and apply it to the real business case. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1023507 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1023507 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1023507 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1024926_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nithima Sumpradit Author-X-Name-First: Nithima Author-X-Name-Last: Sumpradit Author-Name: Richard P. Bagozzi Author-X-Name-First: Richard P. Author-X-Name-Last: Bagozzi Author-Name: Frank J. Ascione Author-X-Name-First: Frank J. Author-X-Name-Last: Ascione Title: “Give Me Happiness” or “Take Away My Pain”: Explaining consumer responses to prescription drug advertising Abstract: We examine how consumers react to direct-to-consumer advertising (DTCA) by investigating the role of goal compatibility between motivation to process advertisements and consumer self-concept. Specifically, we examine the interaction between self-regulatory (prevention versus promotion) focus and self-construal orientation (independent versus interdependent) and find that prevention (versus promotion) focused consumers form stronger intentions to speak with physicians and are more likely to discuss an advertised drug, when the ad uses an interdependence self-construal theme, whereas promotion (versus prevention) focused consumers form stronger intentions to speak with physicians and are more likely to discuss an advertised drug, when the ad uses an independent self-construal theme. The above two-way interaction was further found to be governed by attitudes toward DTCA. Under goal compatibility, consumers who had positive or neutral attitudes toward DTCA (versus negative) had stronger (a) intentions to speak with physicians about the advertised drug, (b) stronger intentions to speak with physicians about high cholesterol, (c) greater likelihood of discussing the drug with health professionals, and (d) greater likelihood of requesting a prescription, yet did not differ in perceptions of drug benefits and risks. Hypotheses were tested on a sample of 197 female staff and retirees (aged 40–80 years) at a large university. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1024926 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1024926 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1024926 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1030817_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shoeb Ahmad Author-X-Name-First: Shoeb Author-X-Name-Last: Ahmad Title: Green Human Resource Management: Policies and practices Abstract: Recently, there has been observed an increasing awareness within business communities on the significance of going green and adopting various environment management techniques. As the corporate world is going global, the business is experiencing a shift from a conventional financial structure to a modern capacity-based economy which is ready to explore green economic facets of business. Today, Green Human Resource Management (GHRM) has become a key business strategy for the significant organizations where Human Resource Departments play an active part in going green at the office. The paper largely focuses upon the various Green Human Resource Practices pursued by the organizations all over the world and, explains the simplified meaning of GHRM. The study also adds to the extant literature by discussing future direction of some GHRM functions. Finally, the paper suggests some potentially prolific HR initiatives for Green organizations. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1030817 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1030817 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1030817 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1037225_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kotapati Srinivasa Reddy Author-X-Name-First: Kotapati Srinivasa Author-X-Name-Last: Reddy Title: Beating the Odds! Build theory from emerging markets phenomenon and the emergence of case study research—A “Test-Tube” typology Abstract: The extant social sciences and management theoretical concepts and empirical literature have mostly determined based on western (developed) economies institutional context. In the recent past, a number of researchers have argued that the western theories are inadequate to study the emerging markets phenomenon and described the problems relating to data collection, data analysis, and theory development. I also (experience) confirm that major problems are relating to the research data collection, especially primary data (interview and survey methods). With this in mind, I develop a new case study research design, that is, “Test-Tube” typology, to build theory from emerging markets behavior as well as to add new knowledge to the mass of disciplines, particularly social sciences, medicine, travel, tourism and hospitality, sports, management, and information systems, and engineering. I design a typology that consists of eleven steps: case development, case selection, relatedness and pattern matching, case analysis, cross-case analysis, theoretical constructs, pre-testing and development, adjusting theoretical constructs, theory testing, building theory and testable propositions, and suggesting strategic swap model. Further, I suggest a set of few guidelines on how to measure the research quality and how to strengthen the research rigor in case study settings. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1037225 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1037225 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1037225 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1042099_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Leigh N. Wood Author-X-Name-First: Leigh N. Author-X-Name-Last: Wood Author-Name: Jim Psaros Author-X-Name-First: Jim Author-X-Name-Last: Psaros Author-Name: Erica French Author-X-Name-First: Erica Author-X-Name-Last: French Author-Name: Jennifer W.M. Lai Author-X-Name-First: Jennifer W.M. Author-X-Name-Last: Lai Title: Learning experiences for the transition to professional work Abstract: A better educated workforce contributes to a more informed and tolerant society with higher economic output, and this is also associated with higher levels of personal health, interpersonal trust and civic and social engagement. Against this backdrop, the role of universities has expanded, as university learning has moved beyond providing an education to preparing students for leadership positions within society. This article examines the effectiveness of final-year learning experiences from the perception of recent graduates. The aim is to improve undergraduate curriculum to facilitate the transition to professional employment. An online quantitative and qualitative survey instrument was developed to investigate graduates’ perceptions of their different learning experiences and assessment types in their senior year. Four hundred and twelve alumni from five universities completed the survey. Our results indicate that graduates value case studies, group work and oral presentations, and that graduates rate lectures and guest lectures from practitioners as the least important in their transition to work. The results validate the use of graduate capability frameworks and mapping the development of the skills over the curriculum. These results are useful for curriculum designers to assist with designing programmes on the transition to professional work. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1042099 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1042099 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1042099 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1052034_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fatima Sirelkhatim Author-X-Name-First: Fatima Author-X-Name-Last: Sirelkhatim Author-Name: Yagoub Gangi Author-X-Name-First: Yagoub Author-X-Name-Last: Gangi Title: Entrepreneurship education: A systematic literature review of curricula contents and teaching methods Abstract: Entrepreneurship education (EE) is one of the fastest growing fields of education globally, yet the areas of “what” should be taught in these programmes and “how” to teach them have been mentioned by many researchers as ones that lack both consensus and devoted attention. The present paper aims to provide a detailed map of common and best practices in terms of curriculum content and methods of teaching entrepreneurship on the tertiary level, and to explore how they correlate with practices recommended by the entrepreneurial learning field of research, in order to contribute to extracting best practice. This paper uses a systematic literature review (SLR) to help review the literature in a transparent and unbiased way. The review is undertaken through six stages using NVivo computer software. In each stage, the literature on EE is screened and filtered to reduce the size and try to reach the more relevant and useful papers. This process end up with 129 articles divided between EE and entrepreneurship learning. The result of the reviewing process reveals that the curricula content and teaching methods vary depending on the programme’s objectives—from theoretical courses aiming to increase entrepreneurial awareness to practical-oriented ones that aim to produce graduates ready to start a business. Practical-oriented courses correlate with entrepreneurial learning suggestions for practices to engage students in acquiring entrepreneurial competencies. However, to better extract best practice, it would be useful if future research could explore what, exactly, it is that we mean when we use the term “entrepreneurial course” and link it to the entrepreneurship process. Also, it would be useful to explore what are the results of EE programmes in terms of the actual graduates who start or grow a business, and link the findings to the teaching process. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1052034 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1052034 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1052034 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1052916_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hakan Karaosman Author-X-Name-First: Hakan Author-X-Name-Last: Karaosman Author-Name: Gustavo Morales-Alonso Author-X-Name-First: Gustavo Author-X-Name-Last: Morales-Alonso Author-Name: Mercedes Grijalvo Author-X-Name-First: Mercedes Author-X-Name-Last: Grijalvo Title: Consumers’ responses to CSR in a cross-cultural setting Abstract: The paper aims to clarify the relationship between corporate social responsibility (CSR) and consumer behaviour in an international setting. Consumers’ responses to CSR activities and the impact on the purchase decision are limited discourses. CSR-based studies in the fashion and apparel industry are also scarce. Therefore, this study attempts to enlighten the subject of how consumers from different countries respond to CSR adopted in the fashion and apparel industry. This study is based on an exploratory qualitative research for which focus group interviews, including six group discussions with Spanish and Turkish consumers, have been used. The fundamental dimension for sampling was consumers’ interest and knowledge of CSR-related issues. The data were examined by constant comparison analysis. The paper provides empirical insights that suggest that these consumers, regardless of their country of origin, perceive CSR actions as part of companies’ marketing strategies, while overall consumer awareness to CSR is low. Moreover, the criteria, which determine the purchase decision is to be governed by self-interest. A difference between participants from both countries has been found with regard to their demand for more regulation towards CSR. An identified research need in international marketing discipline, is fulfilled in this study. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1052916 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1052916 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1052916 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1055953_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Antoniοs D. Kargas Author-X-Name-First: Antoniοs D. Author-X-Name-Last: Kargas Author-Name: Dimitrios Varoutas Author-X-Name-First: Dimitrios Author-X-Name-Last: Varoutas Title: On the relation between organizational culture and leadership: An empirical analysis Abstract: Leadership and organizational culture are considered to be two of the most crucial organizational elements in order for firms to compete successfully and to gain sustainable advantage. We examine the interconnection between the aforementioned elements and create an empirical link based on data drawn from a competitive industry. The results indicate a strong relationship between these two operational factors, while factors’ coordination (identical cultural type and leadership style) enforces this relationship. Moreover, it is investigated whether market conditions, such as strength of competition and “operational age and size,” can determine the extent and the direction of the relationship. Market competition seems to affect the direction of the relationship, while operational age and size affect the relevant extent. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1055953 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1055953 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1055953 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1060729_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Wenping Su Author-X-Name-First: Wenping Author-X-Name-Last: Su Author-Name: Miao Zhang Author-X-Name-First: Miao Author-X-Name-Last: Zhang Title: An integrative model for measuring graduates’ employability skills—A study in China Abstract: Employability is a key issue in graduates’ job-hunting, but little research has been done on that of the graduates in Chinese universities. These universities have been experiencing a decline in their graduate employment since the past decade. This paper attempts to tackle this issue. It reviews the relevant research on employability and develops a research-based theoretical framework to evaluate and analyze the graduates’ employability in China. It adopts multiple approaches to establish the skills that will enhance university students’ employability. Investigating around 100 employers and 200 undergraduates from the universities in Beijing, the paper explores the characteristics of and factors influencing the graduates’ employability. Subsequently, it proposes a qualitative model to measure graduates’ employability. Based on the findings, it discusses the theoretical and practical implications and provides advice for Chinese graduates to improve their employability. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1060729 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1060729 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1060729 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1063229_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kottala Sri Yogi Author-X-Name-First: Kottala Author-X-Name-Last: Sri Yogi Title: Performance evaluation of reverse logistics: A case of LPG agency Abstract: Majority of the manufacturing companies are incorporating the practice of reverse logistics in their value chain. In manufacturing processes, the concept of reverse logistics plays a vital role in enhancing the company’s profit margin for sustainable business growth. For every company, there is a need of performance measurement system to be established as successful business tool. However to predict better results, how smartly the inputs for the transformation or business process are being effectively and efficiently used has to be analyzed. Drawing attention to the growing popularity in adapting the best practices of reverse logistics among different manufacturing industries, this paper aims to build a methodology in order to measure the performance of liquefied petroleum gas (LPG) agencies. To do so, it has undertaken the Asian emerging market-India as a case study and improved the understanding of performance measurement in reverse logistics to refilling LPG cylinders. Further, it has suggested a framework affecting the implementation of reverse logistics activities and its network. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1063229 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1063229 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1063229 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1067567_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Richard Brophy Author-X-Name-First: Richard Author-X-Name-Last: Brophy Title: A collection of insurance brands: The story of RSA in Ireland Abstract: Many firms in financial services opt for corporate branding in order to unify their activities and leverage a strong brand across business units. While this may be the case, some financial service organisations retain the approach of using a collection of brands within the organisation. RSA has opted to retain its existing brands while gaining market share in Ireland. This paper studies the approach that RSA has taken in its brand architecture. Through a literature review of branding and rebranding, along with a historical study of the RSA Company going back to its foundation, the author attempts to chart the direction of the company alongside industry changes, such as product distribution and also the introduction of other stakeholders to the marketplace. Unlike its insurance peers, RSA is one of the few insurers that operates a portfolio of brands that operate in different markets within the industry. While the company is well known as a large insurer in Ireland, it retains its existing brands in a successful way through its product distribution Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1067567 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1067567 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1067567 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1078428_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Marzieh Zendehdel Author-X-Name-First: Marzieh Author-X-Name-Last: Zendehdel Author-Name: Laily Hj Paim Author-X-Name-First: Laily Hj Author-X-Name-Last: Paim Author-Name: Syuhaily Bint Osman Author-X-Name-First: Syuhaily Bint Author-X-Name-Last: Osman Title: Students’ online purchasing behavior in Malaysia: Understanding online shopping attitude Abstract: Studies examining the factors that affect the online purchasing behavior of consumers are rare, despite the prospective advance of e-commerce in Malaysia. The present study examines particular factors that influence the attitude of potential consumers to purchase online by using the attributes from the diffusion of innovations theory of Rogers, the attribute of perception of risk, and the subjective norms toward online purchasing. Consumers’ perceived risks of online shopping have become a vital subject in research because they directly influence users’ attitude toward online purchasing. The structural equation modeling method was used to analyze the data gathered on students using e-commerce, and, thus, to validate the model. According to the results, consumers’ attitude toward online purchasing affects the intention toward online purchasing. The other influential factors are compatibility, relative advantage, and subjective norm. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1078428 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1078428 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1078428 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1078869_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hong Y. Park Author-X-Name-First: Hong Y. Author-X-Name-Last: Park Author-Name: Il-Hyung Cho Author-X-Name-First: Il-Hyung Author-X-Name-Last: Cho Author-Name: Sook Jung Author-X-Name-First: Sook Author-X-Name-Last: Jung Author-Name: Dorrie Main Author-X-Name-First: Dorrie Author-X-Name-Last: Main Title: Information and communication technology and user knowledge-driven innovation in services Abstract: User knowledge has been an important source of novel product development and innovation, but gathering accurate user knowledge has been time consuming and difficult because user knowledge is tacit and globally dispersed. However, information and communication technology can expand the boundaries by making user knowledge easier and less expensive to access. Structures and organizations are emerging to perform the task of user information gathering. This paper examines the nature of user knowledge and the emergence of a new system/structure for user knowledge gathering and user involvement in innovation. Three case studies of business innovation in three different organizations illustrate the ways that the organization matches the type of innovation with the characteristics of user knowledge. User involvement can occur either through direct input or via feedback provided after customers received services. User input can also be either proactive or reactive. User knowledge is often employed to monitor service workers also, which has significantly contributed to recent improvement in service quality. The cases presented support our proposition. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1078869 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1078869 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1078869 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1079351_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Narges Delafrooz Author-X-Name-First: Narges Author-X-Name-Last: Delafrooz Author-Name: Armin Goli Author-X-Name-First: Armin Author-X-Name-Last: Goli Title: The factors affecting the green brand equity of electronic products: Green marketing Abstract: This study is intentionally functional, and, from the data collection aspect, is a descriptive survey. The statistical data for the present study includes low-power electronic and electric products in Guilan Province. A total of 384 consumers were chosen using the random cluster sampling method. We have used confirmatory factor analysis and structural equation modeling to analyze the given data. The findings show that there is a significant relationship among brand-perceived quality, green brand image, (GBI) and brand value, but not with the green brand-perceived value (GBPV). In addition, the results of the study show that brand credibility has a significant relationship with the GBPV and GBI, but not with the GBPV and GBI, each of which are associated with the green brand in a different way. At the end of this survey, you will read about the intermediate variables, all of which are acceptable, except the intermediate variables of brand credibility and GBI. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1079351 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1079351 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1079351 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1084978_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ana Isabel Canhoto Author-X-Name-First: Ana Isabel Author-X-Name-Last: Canhoto Author-Name: Dirk vom Lehn Author-X-Name-First: Dirk Author-X-Name-Last: vom Lehn Author-Name: Finola Kerrigan Author-X-Name-First: Finola Author-X-Name-Last: Kerrigan Author-Name: Cagri Yalkin Author-X-Name-First: Cagri Author-X-Name-Last: Yalkin Author-Name: Marc Braun Author-X-Name-First: Marc Author-X-Name-Last: Braun Author-Name: Nicola Steinmetz Author-X-Name-First: Nicola Author-X-Name-Last: Steinmetz Title: Fall and redemption: Monitoring and engaging in social media conversations during a crisis Abstract: Social media content can spread quickly, particularly that generated by users themselves. This is a problem for businesses as user-generated content (UGC) often portrays brands negatively and, when mishandled, may turn into a crisis. This paper presents a framework for crisis management that incorporates insights from research on social media users’ behaviour. It looks beyond specific platforms and tools, to develop general principles for communicating with social media users. The framework’s relevance is illustrated via a widely publicised case of detrimental UGC. The paper proposes that, today, businesses need to identify relevant social media platforms, to monitor sentiment variances, and to go beyond simplistic metrics with content analysis. They also need to engage with online communities and the new influencers, and to respond quickly in a manner that is congruent with said social media platforms and their users’ expectations. The paper extends the theoretical understanding of crisis management to consider the role of social media as both a cause and a solution to those crises. Moreover, it bridges information management theory and practice, providing practical managerial guidance on how to monitor and respond to social media content, particularly during fast-evolving crises. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1084978 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1084978 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1084978 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1088817_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Geeta Rani Duppati Author-X-Name-First: Geeta Rani Author-X-Name-Last: Duppati Author-Name: Narendar V. Rao Author-X-Name-First: Narendar V. Author-X-Name-Last: Rao Title: Cross-border mergers and acquisitions: Mature markets vs. emerging markets—with special reference to the USA and India Abstract: Due to the differences in the merger waves across markets, the market for cross-border mergers and acquisitions by Indian companies differs in context and situations from those of the mature markets. Post-acquisition performance is critical to the success of companies involved in overseas investments. This paper uses event study methodology to analyse the long-term performance of Indian-acquiring companies by undertaking 30 outward foreign direct investment (OFDI)-related deals, during 2000–2008 period. Further, it compares the empirical findings from India with the prior findings from the USA. It is evident from the empirical results that the stock markets reacted positively in the short run following the announcements of the OFDI-related mergers and acquisitions by Indian companies. The empirical findings also showed positive results in the post-acquisition period following the overseas deals. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1088817 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1088817 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1088817 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1092192_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hilary Wason Author-X-Name-First: Hilary Author-X-Name-Last: Wason Author-Name: Nathalie Charlton Author-X-Name-First: Nathalie Author-X-Name-Last: Charlton Title: How positioning strategies affect co-branding outcomes Abstract: Co-branding is a widely applied strategy, with research indicating differential benefits to the parent brands. Past studies suggest the source of these differences may be due to the partners’ relative market position, and characteristics such as brand familiarity, brand equity and proximity to the consumer have been explored. However, the role of brand positioning has received little attention in the context of co-branding. The current study attempts to address this gap, considering the positioning of a brand and the impact of a co-branding strategy on customer perceptions. Using the Blankson and Kalafatis positioning typology, we explore the impact of co-branding on the parent brand perceptions from a hedonic vs. functional (utilitarian) focus. The results suggest that for hedonically oriented positioning strategies, fit between the brands is more important than fit between the product categories in driving positive brand perceptions. For a functionally oriented positioning strategy, the reverse holds, with product fit a more important factor than brand fit in driving post-alliance perceptions. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1092192 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1092192 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1092192 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1101803_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Maimunah Ismail Author-X-Name-First: Maimunah Author-X-Name-Last: Ismail Title: Conceptualizing knowledge transfer between expatriates and host country nationals: The mediating effect of social capital Abstract: This paper aims to propose a conceptual model of knowledge transfer by relating two specific personal factors of expatriate and host country national (HCN) dyads as antecedents of knowledge transfer, and mediated by social capital factors. An intensive literature review method was employed to identify and analyse relevant literatures. The paper used a dyadic bi-directional approach in theorizing knowledge transfer by integrating the social capital theory, and the anxiety and uncertainty management theory. The paper considers two personal factors (cultural intelligence and knowledge-seeking behaviour) and two social capital variables (trust and shared vision) as mediators of knowledge transfer. Upon model validation, the paper could offer practical interventions for human resource practitioners and managers to assist multinational corporations towards managing knowledge transfer involving expatriates and HCNs. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1101803 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1101803 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1101803 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1102617_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ravi Chinta Author-X-Name-First: Ravi Author-X-Name-Last: Chinta Author-Name: Vijay V. Raghavan Author-X-Name-First: Vijay V. Author-X-Name-Last: Raghavan Title: Phenomenological study of decline of personal health records: Empirical evidence from thematic analyses of blogs’ content Abstract: This study examines the current state of personal health records (PHRs) in electronic health care. Surveys report that the PHR usage is generally increasing, and yet, even an influential organization such as the Google decided to end its “Google Health” venture. If the potential for use and future growth is high, why are there so many obstacles to the adoption of PHRs? We analyze comments to articles and blogs related to PHRs in order to identify the current status, barriers to adoption, and future potential of PHRs. This study identifies issues of PHRs clustering mainly around certain key ideas: trust, communication, markets, standards, usability, politics, usefulness, and data ownership. It appears that disparity among the multiple stakeholders as to the expected benefits is the main barrier to its adoption. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1102617 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1102617 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1102617 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1104904_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anthony Lewis Author-X-Name-First: Anthony Author-X-Name-Last: Lewis Author-Name: Brychan Thomas Author-X-Name-First: Brychan Author-X-Name-Last: Thomas Author-Name: Sophie James Author-X-Name-First: Sophie Author-X-Name-Last: James Title: A critical analysis of the implementation of social networking as an e-recruitment tool within a security enterprise Abstract: Many enterprises are operating in complex and competitive environments, and changes in the internal and external environment have prompted them to engage in better ways of doing business. In order to respond to these changes, and survive in today’s volatile business environment, enterprises need to change their strategies. Human Resource departments are under pressure to keep operating costs low whilst also ensuring they are attracting, recruiting, and retaining talent within the enterprise. To achieve this, an increasing number of enterprises have adopted social networking into their recruitment strategy. This research aims to critically analyze the implementation of social networking as an e-recruitment tool within a Security Enterprise. The research key objective is to examine the importance of attracting Generation Y through the use of social networking sites and also to develop an understanding of the advantages and disadvantages of using social networking as an e-recruitment tool. The research also looks at contemporary examples of enterprises that have implemented social networking into their recruitment strategy. A further objective of the research is to gain an understanding of the attitudes and perceptions of the use of social networking as an e-recruitment tool. To achieve this, the research has taken a mixed-methods approach whilst focusing on an interpretivist stance. Data was gathered through an interview with the HR Manager at the Security Enterprise and a questionnaire was distributed to 22 employees within the enterprise and 84 respondents on social networking sites. The overall attitudes and perceptions of respondents showed that social networking can be effectively used as an e-recruitment tool as long as a traditional recruitment method is also used. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1104904 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1104904 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1104904 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1120421_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Idika Awa Uduma Author-X-Name-First: Idika Awa Author-X-Name-Last: Uduma Author-Name: Andy Fred Wali Author-X-Name-First: Andy Fred Author-X-Name-Last: Wali Author-Name: Len Tiu Wright Author-X-Name-First: Len Tiu Author-X-Name-Last: Wright Title: A quantitative study on the influence of breadth of open innovation on SMEs product-service performance: The moderating effect of type of innovation Abstract: The study investigates the influence of breadth of open innovation strategy on product and service performance of UK SMEs and how the relationship is affected by the type of innovation. The respondents were 72 senior employees randomly sampled from SMEs in UK manufacturing sector. We collected primary data using survey questionnaire. Multiple regression technique through Statistical Package for Social Sciences (SPSS) version 21 was used to analyse the data. We found that breadth of open innovation have curvilinear relationship to both incremental and radical product performance. Also, results showed that incremental as well as radical innovation moderates the influence of breadth of open innovation on the product performance. We concluded that adoption of optimum breadth of open innovation strategy supports SMEs’ product-service performance. We recommended that SMEs’ policy-makers should adopt a balanced breadth of open innovation strategy in order to foster the achievement of their product performance goals, depending on the particular type of innovation they intend to achieve. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1120421 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1120421 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1120421 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1121637_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nitin Kumar Sahu Author-X-Name-First: Nitin Kumar Author-X-Name-Last: Sahu Author-Name: Atul Kumar Sahu Author-X-Name-First: Atul Kumar Author-X-Name-Last: Sahu Author-Name: Anoop Kumar Sahu Author-X-Name-First: Anoop Kumar Author-X-Name-Last: Sahu Title: Appraisement and benchmarking of third-party logistic service provider by exploration of risk-based approach Abstract: In the present era, Reverse Logistics Support has monitored as a momentous realm, where stuffs are transferred from point of consumption to origin. The companies who provide the logistic equipments, i.e. Truck, Joseph Cyril Bomford, and Shipment, etc. to its partner’s firms called Third-Party Logistics (3PL) service provider. Today, the feasible 3PL service provider evaluation-opt problem is yet an amorous dilemma. The appraisement and benchmarking of logistics service providers in extent of index; allied risk-based indices and their interrelated metrics; outlooked as a great tool for each international firm, in order that firm could obtain their core goals. The novelty of manuscript is that here, a hairy-based approach has been integrated and then implemented upon a novel developed multi hierarchical third-party logistics (3PL) service providers appraisement index in purpose to umpire the 3PL provider for their strong and ill’s core indices. Moreover, the overall score (Si) system has also been carried out for benchmarking the 3PL provider companies, where s1 has been found as the best 3PL service provider. The developed approach enabled the manager of firms to make the verdict towards the best inclusive evaluation process of 3PL performance appraisement and benchmarking. A numerical illustration has also been provided to validate the verdict support system. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1121637 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1121637 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1121637 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1121638_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abdol Aziz Shahraki Author-X-Name-First: Abdol Aziz Author-X-Name-Last: Shahraki Author-Name: Issa Ebrahimzadeh Author-X-Name-First: Issa Author-X-Name-Last: Ebrahimzadeh Title: Programming for development of tourism industry using case studies Abstract: This is a research into the assessment of tourism industry quality and programing for its development in Iran. In a tough economic situation, the hypothesis is to grow and develop the national economy with the help of the tourism industry. A unified assessment of tourism industry quality, method is made use of in this study, which is based on the case study of all elements of Iran tourism industry system. Quality assessment by means of unified problems (indicators) that hinder the maximum development of the tourism industry shows the reliability of the hypothesis. SWOT analysis aided to determine the weaknesses and threats aiming at raising the quality of the indicators. In addition, a linear programming from the standpoint of internal and external relations with national economy has been applied. The analysis revealed that the system of the tourism industry is unable to assist the macro economy. The failure corresponds to scarcely favorable natural environmental conditions, capacity for motivating to visitors, tourism marketing, and tourism infrastructures. After remedy actions, prospects for tourism industry development despite the complicated situation are quite favorable due to the advantageous climate, natural characteristics, cultural and ancient heritages, tourism resources, and educated labor. The methods applied by this paper suggest adaptive governance tools suitable to apply for optimization of the tourism industry everywhere similar to Iran. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1121638 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1121638 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1121638 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1122256_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dag Øivind Madsen Author-X-Name-First: Dag Øivind Author-X-Name-Last: Madsen Author-Name: Kåre Slåtten Author-X-Name-First: Kåre Author-X-Name-Last: Slåtten Title: Social media and management fashions Abstract: The management fashion literature has highlighted the role played by business media (i.e. print media outlets) in the diffusion and dissemination of new management concepts and ideas. However, in the last few years, we have witnessed the emergence of social media. Recent research has shown a widespread adoption and usage of social media both in among the general public and professionals in the business community. To date, however, management fashion researchers have not addressed the question of whether social media change the structure and workings of the management fashion market and the ways in which management concepts and ideas are diffused. This article provides a preliminary conceptual elaboration and analysis of how different social media platforms may influence the diffusion and dissemination of fashionable concepts and ideas. The analysis has several implications for research on management fashion. Journal: Cogent Business & Management Issue: 1 Volume: 2 Year: 2015 Month: 12 X-DOI: 10.1080/23311975.2015.1122256 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1122256 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:2:y:2015:i:1:p:1122256 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1127744_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Asrar-ul-Haq Author-X-Name-First: Muhammad Author-X-Name-Last: Asrar-ul-Haq Author-Name: Sadia Anwar Author-X-Name-First: Sadia Author-X-Name-Last: Anwar Title: A systematic review of knowledge management and knowledge sharing: Trends, issues, and challenges Abstract: This study aims to highlight and summarize the possible antecedents and factors that facilitate or impede knowledge management and knowledge sharing in organizations. A meta-review of 64 articles for the years 2010–2015 has been conducted. It includes both quantitative and qualitative studies related to antecedents and barriers to knowledge management and knowledge sharing. Cooperation bias was the most frequent limitation in most studies included in this meta-review as the respondents were likely to over-estimate their participation in knowledge management (KM) and knowledge sharing (KS). Future studies of knowledge management and knowledge sharing can be focused on exploring the same issues in developing countries in different sectors. Relationship of knowledge sharing and transfer can be further explored with social media, organizational politics, and communication in the organizations. The result of meta-review will generate nomothetic knowledge implications by scrutinizing the antecedents and barriers to knowledge sharing and transfer. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2015.1127744 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1127744 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1127744 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1128132_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Maya Kavaliova Author-X-Name-First: Maya Author-X-Name-Last: Kavaliova Author-Name: Farzad Virjee Author-X-Name-First: Farzad Author-X-Name-Last: Virjee Author-Name: Natalia Maehle Author-X-Name-First: Natalia Author-X-Name-Last: Maehle Author-Name: Ingeborg Astrid Kleppe Author-X-Name-First: Ingeborg Astrid Author-X-Name-Last: Kleppe Title: Crowdsourcing innovation and product development: Gamification as a motivational driver Abstract: Crowdsourcing—outsourcing a job to external contributors through an open call—has become an important part of innovation process and product development. However, many crowdsourcing initiatives fail due to low engagement and participation. In the current paper, we aim to explore how companies can employ gamification—game elements and design techniques—to motivate contributions to a crowdsourcing project. Based on an exploratory case study of Threadless, a web-based apparel store, we propose implications that can assist companies in leveraging global capabilities for new product development. Threadless employs game thinking through a wide array of game elements and game mechanics including challenges, achievements, countdowns, discovery, points, reward schedules, and status. Our analysis shows that consumers are fun seekers. They will carry out activities without expecting anything in return, if they perceive it as being fun. Moreover, companies should openly acknowledge consumers’ contributions and give them recognition by using flexible reward system, statuses, and challenges. Despite the importance of extrinsic rewards, it is also essential to realize that intrinsic factors are crucial for maintaining consumers’ continued engagement and therefore we strongly recommend companies to build a strong virtual brand community around their crowdsourcing projects. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2015.1128132 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1128132 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1128132 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1134034_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abhishek Shukla Author-X-Name-First: Abhishek Author-X-Name-Last: Shukla Author-Name: Rajeev Srivastava Author-X-Name-First: Rajeev Author-X-Name-Last: Srivastava Title: Development of short questionnaire to measure an extended set of role expectation conflict, coworker support and work-life balance: The new job stress scale Abstract: This study aimed to investigate the reliability and validity of a new version of job stress scale, which measures the extended set of psychosocial stressors by adding new scales to the current version of the job stress scale. Additional scales were extensively collected from theoretical job stress models and similar questionnaire from different countries. Items were tested in workplace and refined through a pilot survey (n = 400) to examine the reliability and construct validity. Most scales showed acceptable levels of internal consistency, intra-class reliability, and test–retest reliability. Factor analysis and correlation analysis showed that these scales fit the theoretical expectations. These findings provided enough evidences that the new job stress scale is reliable and valid. Although confirmatory analysis should be examined in future studies. The new job stress scale is a useful instrument for organization and academicians to evaluate job stress in modern Indian workplace. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2015.1134034 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1134034 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1134034 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1137138_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Johannes Danusantoso Author-X-Name-First: Johannes Author-X-Name-Last: Danusantoso Author-Name: Scott A. Moses Author-X-Name-First: Scott A. Author-X-Name-Last: Moses Title: Disruption management in a two-period three-tier electronics supply chain Abstract: We study strategies to manage demand disruptions in a three-tier electronics supply chain consisting of an Electronics Manufacturing Services provider, an Original Equipment Manufacturer (OEM), and a Retailer. We model price sensitivity of consumer demand with the two functions commonly used for this purpose, linear and exponential, and introduce disruptions in the demand function. We assume each supply chain member faces an increasing marginal unit cost function. Our decentralized supply chain setting is governed by a wholesale price contract. The OEM possesses greater bargaining power and therefore is the Stackelberg leader. A penalty cost incurred by the Retailer is introduced to capture the cost of deviation from the original plan. We find exact analytical solutions of the effectiveness of managing the disruption when the consumer demand function is linear, and we provide numerical examples as an illustration when the consumer demand function is either linear or exponential. We show that the original production quantity exhibits some robustness under disruptions in both centralized and decentralized supply chains, while the original optimal pricing does not. We show that supply chain managers should not automatically react to an individual disruption, in certain cases it is best to leave the production plan unchanged. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2015.1137138 File-URL: http://hdl.handle.net/10.1080/23311975.2015.1137138 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1137138 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1138849_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: David Grundy Author-X-Name-First: David Author-X-Name-Last: Grundy Author-Name: Carolina Ohmer Author-X-Name-First: Carolina Author-X-Name-Last: Ohmer Title: German crowd-investing platforms: Literature review and survey Abstract: This article presents a comprehensive overview of the current German crowd-investing market drawing on a data-set of 31 crowd-investing platforms including the analysis of 265 completed projects. While crowd-investing market still only represents a niche in the German venture capital market, there is potential for an increase in both market volume and in average project investment. The market share is distributed among a few crowd-investing platforms with high entry barriers for new platforms although platforms that specialise in certain sectors have managed to successfully enter the market. German crowd-investing platforms are found to promote mainly internet-based enterprises (36%) followed by projects in real estate (24%) and green projects (19%), with the median money raised 100,000 euro. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1138849 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1138849 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1138849 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1139440_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Balaji Janamanchi Author-X-Name-First: Balaji Author-X-Name-Last: Janamanchi Author-Name: James R. Burns Author-X-Name-First: James R. Author-X-Name-Last: Burns Title: Performance metric optimization advocates CPFR in supply chains: A system dynamics model based study Abstract: Background: Supply Chain partners often find themselves in rather helpless positions, unable to improve their firm’s performance and profitability because their partners although willing to share production information do not fully collaborate in tackling customer order variations as they don’t seem to appreciate the benefits of such collaboration. Methods: We use a two-player (supplier-manufacturer) System Dynamics model to study the dynamics to assess the impact and usefulness of supply chain partner collaboration on the supply chain performance measures. Results: Simulation results of supply chain metrics under varied customer order patterns viz., basecase, random normal, random uniform, random upwardtrend, and random downwardtrend under (a) basecase, (b) independent optimization by manufacturer, and (c) collaborative optimization by manufacturer and supplier, are obtained to contrast them to develop useful insights. Conclusions: Focus on obtaining improved inventory turns with optimization techniques provides some viable options to managers and makes a strong case for increased collaborative planning forecasting and replenishment (CPFR) in supply chains. Despite the differences in the inventory management practices that it was contrasted with, CPFR has proven to be beneficial in a supply chain environment for all SC partners. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1139440 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1139440 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1139440 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1139441_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Pearson A. Broome Author-X-Name-First: Pearson A. Author-X-Name-Last: Broome Title: Conceptualizing the foundations of a regional e-commerce strategy: Open networks or closed regimes? The case of CARICOM Abstract: Although there has been much to boast about in advanced countries regarding e-commerce as a viable business strategy, many doubt its application to developing countries. Several papers examine individual case studies from advanced developing countries but few have presented a systemic focus on the ecosystem of an e-commerce sector, and even fewer on small island developing states (SIDS) such as the Caribbean, and those often lack a comprehensive awareness of the sector, and/or are dated. The central aim of this conceptual paper therefore is to address this lacuna by discussing the importance of understanding the broader political, social, cognitive, and economic issues and their implications and applications inherent in the development of an e-commerce sector. From this, the main objective will be to conceptualize an e-commerce strategy for their development. To realize this main aim, the article leverages a historical comparative perspective that critically examines causal analysis, experiences, and iterative processes gleaned over time from a structured analytical comparison of several national and regional case studies to conceptualize the factors and conditions under which e-commerce may contribute to, and can be adopted for development. As its main objective, the paper then presents a policy framework of recommendations guided by mutually reinforcing macro processes of change that converge at the intersection of business, policy, and information technology to inform development advocates, policy planners, and citizens within the region of what such a strategy should entail. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1139441 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1139441 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1139441 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1140318_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bisma Mannan Author-X-Name-First: Bisma Author-X-Name-Last: Mannan Author-Name: Sonal Khurana Author-X-Name-First: Sonal Author-X-Name-Last: Khurana Author-Name: Abid Haleem Author-X-Name-First: Abid Author-X-Name-Last: Haleem Title: Modeling of critical factors for integrating sustainability with innovation for Indian small- and medium-scale manufacturing enterprises: An ISM and MICMAC approach Abstract: The growth of any country depends upon the existence of small- and medium-scale enterprises (SMEs). The greater the number of SMEs present in any country, the economy of the country increases in the same proportion. This paper uses the qualitative research technique to study the critical factors which affect the integration of sustainability with innovation taking into account Indian manufacturing SMEs. An ISM approach is applied to establish the interrelationship between the various critical factors. And with the help of Fuzzy Micmac technique, driver dependence power diagraph is created. From our analysis, it has been found that “government regulation” has the highest dominating power which helps in successful execution of integrating sustainability with innovation. Variables “employee nature” and “working culture” have the highest dependence power. The success of these variables depends on the success of the variables below them. Finally, the limitations of using the above techniques are discussed and then the suggestions are made for the further research. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1140318 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1140318 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1140318 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1140618_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Stanisław Grochmal Author-X-Name-First: Stanisław Author-X-Name-Last: Grochmal Title: Spirituality of unity in management - Economy of Communion Abstract: The spirituality of unity in management processes is presented in the paper. The idea of the Economy of Communion (EoC) project and its realization in more than 800 businesses worldwide as an example of the striving for the eradication of poverty and new style of management is analysed. As an implementation of spirituality in management process, a new paradigm of unity in management sciences is proposed. On the basis of analysis of literature and discussions with experts and entrepreneurs of EoC businesses, six content dimensions of the paradigm of unity are formulated and the empirical research on the evaluation of these dimensions by testing the entrepreneurs of 110 businesses from 22 countries as well the management experts is considered. This research allowed verifying the hypothesis that the paradigm of unity shapes a new organizational culture by the creation of a suitable organizational climate in the EoC businesses. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1140618 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1140618 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1140618 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1142044_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mark Anthony Camilleri Author-X-Name-First: Mark Anthony Author-X-Name-Last: Camilleri Title: Reconceiving corporate social responsibility for business and educational outcomes Abstract: There are win win opportunities for big businesses and policy-makers as they nurture human capital with the right knowledge, skills and competences. A thorough literature review suggests that there is a rationale for corporations to collaborate with national governments and other stakeholders in the provision of education and training. In addition, this paper presents qualitative case studies of numerous exemplary firms that have distinguished themselves for their responsible behaviours, particularly towards their human resources and prospective employees. The findings indicate that there is scope for businesses to engage in corporate social responsibility (CSR) initiatives through the provision of educational programmes and continuous professional training and development of workers. Very often, these businesses’ underlying objective is to improve their employees’ competences, whilst minimising the skill gaps and mismatches in the labour market. In conclusion, this inquiry posits that CSR and stakeholder engagement could boost the employees’ morale and job satisfaction, which may in turn lead to lower staff turnover rates and greater productivity levels in workplace environments. It implies that there is potential for the organisational cultures and their business ethos to become more attuned with the governments’ educational policies; in order to better respond to the diverse needs of today’s learners and tomorrow’s human resources. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1142044 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1142044 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1142044 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1146389_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Marcelo Eduardo Author-X-Name-First: Marcelo Author-X-Name-Last: Eduardo Author-Name: Brooks Poole Author-X-Name-First: Brooks Author-X-Name-Last: Poole Title: CEO age and gender: Subsequent market performance Abstract: The issue of CEO age and gender vs. concurrent performance is extensively examined, but the association with subsequent performance has limited treatment in the financial literature, and with conflicting findings. In the current study, we examine the association between CEO age and gender, and subsequent company market performance using a more recent set of observations and the standard four-factor model to estimate future cumulative abnormal shareholder returns. We find that subsequent abnormal shareholder returns are marginally significantly higher for female CEOs than for their male counterparts, but no material pattern is observed between CEO age and subsequent abnormal shareholder return performance. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1146389 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1146389 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1146389 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1147111_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abdelkader Derbali Author-X-Name-First: Abdelkader Author-X-Name-Last: Derbali Author-Name: Slaheddine Hallara Author-X-Name-First: Slaheddine Author-X-Name-Last: Hallara Title: Day-of-the-week effect on the Tunisian stock market return and volatility Abstract: In this paper, we examine empirically the day-of-the-week effect on the Tunisian stock exchange index (TUNINDEX) return and volatility. We use three multivariate general autoregressive conditional heteroscedasticity models (GARCH (1,1), EGARCH (1,1), and TGARCH (1,1)) to examine the presence of daily anomalies in the TUNINDEX returns and volatilities during the period from 31 December 1997 to 07 April 2014. The empirical results of GARCH (1,1), EGARCH (1,1), and TGARCH (1,1) model indicate the existence of a significance and positive effect for Thursdays and for the return at (t − 1) on the return and volatility of TUNINDEX in a threshold of 1%. Additionally, we find the presence of a significance and negative effect for Tuesday on the TUNINDEX return and volatility. Also, we can show the persistence of volatility in the case of Tunisian stock market index. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1147111 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1147111 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1147111 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1149958_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Karen A. Maguire Author-X-Name-First: Karen A. Author-X-Name-Last: Maguire Title: Nonprofit financial assessment and research service learning: Evaluating the performance of an animal welfare nonprofit organization Abstract: The objective of this project is to evaluate the current financial and compliance status of an animal welfare nonprofit organization (NPO) by: analysis of trends over time using information reported on tax filings (Form 990); vertical and horizontal analyses of financial statements; analysis of trends over time using information from financial statements; reconciliation of financial statements to Form 990; ratio analysis of Form 990 Information; and comparison of reported information to local analogs and national standards. This project is conducted in collaboration with The Chapin Foundation. This research serves as a research service learning project with the participation of Master of Accountancy graduate students at Coastal Carolina University. Once the results are presented, recommendations are given for improving operational efficiency and achieving best practices. These recommendations are presented in the form of both short-term items to be addressed immediately—defined in this study as within 60 days—and long-term items to be undertaken in the future. Resources for applicable standards and requirements are also provided. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1149958 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1149958 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1149958 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1151116_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hamed Taherdoost Author-X-Name-First: Hamed Author-X-Name-Last: Taherdoost Author-Name: Abolfazl Keshavarzsaleh Author-X-Name-First: Abolfazl Author-X-Name-Last: Keshavarzsaleh Author-Name: Chen Wang Author-X-Name-First: Chen Author-X-Name-Last: Wang Title: A retrospective critic Re-Debate on Stakeholders’ resistance checklist in software project management within multi-cultural, multi-ethnical and cosmopolitan society context: The Malaysian experience Abstract: Risks stemming from software projects were extensively studied. However, software project risk management has rarely researched organizational risks within multi-cultural and multi-ethnical atmospheres. The fact of the matter is that problems occur when the stakeholders’ cultural and ethnical aspects are not addressed, especially in multi-cultural, multi-ethnical, and cosmopolitan society such as Malaysia. To avoid analyzing something that has already been studied in detail, this study conducted based on in-depth literature review considering key word search in subject-specific databases. Journal articles published in reputed journals were reviewed. By employing Rumelt’s resistance to change checklist and culture gap tool source, this paper develops an organizational risk framework considering cross-cultural and cross-ethnical critical factors in order to show how can risks be better comprehended and managed. The significance of bio-cultural dimensions was scrutinized as vital criteria which should be considered in international project sphere, so that, not only the odds of project success would be increased but also the risks can be mitigated significantly. A review of the risk management process, Rumelt’s Checklist, cultural issues in international project environment allows a better understanding of the importance of cultural dimensions in project spheres. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1151116 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1151116 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1151116 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1153768_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shabnam Hamdi Author-X-Name-First: Shabnam Author-X-Name-Last: Hamdi Author-Name: Abu Daud Silong Author-X-Name-First: Abu Daud Author-X-Name-Last: Silong Author-Name: Zoharah Binti Omar Author-X-Name-First: Zoharah Author-X-Name-Last: Binti Omar Author-Name: Roziah Mohd Rasdi Author-X-Name-First: Roziah Author-X-Name-Last: Mohd Rasdi Title: Impact of T-shaped skill and top management support on innovation speed; the moderating role of technology uncertainty Abstract: This study examines the moderating role of technology uncertainty on the relationship between team contextual factors of top management support and T-shaped skills with innovation speed. For the purpose of this study, the data were collected from 227 new products from 147 biotechnology firms in Malaysia. The overall results confirmed the moderating effect of technology uncertainty on the relationship between T-shaped skills, as well as top management support with innovation speed. The results further confirmed that under the high technology uncertainty, this effect is higher in comparison to the low and medium uncertainty. This indicates that the effect of top management support and T-shaped skills on innovation speed improves when technology uncertainty increases. On the practical side, the report equips biotech firms with valuable insights to develop effective strategies. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1153768 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1153768 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1153768 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1153864_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abdelkader Derbali Author-X-Name-First: Abdelkader Author-X-Name-Last: Derbali Author-Name: Slaheddine Hallara Author-X-Name-First: Slaheddine Author-X-Name-Last: Hallara Title: Measuring systemic risk of Greek banks: New approach by using the epidemic model “SEIR” Abstract: In the last decade of the financial crisis of 2007, the international financial system appeared to be on the brink of a major systemic crisis which leads to a failure of a systemically important European bank. This type of scenario highlights the need for identifying and measuring of the contribution of banks to systemic risk in the financial system. Then, the aim of this paper is to propose, for the first time, a new approach to measure systemic risk in the financial institutions. This approach is based on the epidemic model methodology. Then, we use the SEIR model with four compartments: Susceptible, Exposed, Infected, and Removed. We apply this model for a sample of 18 Greek banks listed in the Athens Exchange over the period from 2 January 2006 to 31 December 2012. Based on the empirical results, we find the existence of 12 times of default transmission during the study period and the transmission of default coincides with the number of Greek banks that have declared failure and then leaving the Athens Exchange. Also, we remark that the continuation of aid and recovery plans granted by international and national regulatory authorities did enough to save Greek banks. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1153864 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1153864 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1153864 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1154257_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anwar Ammar Author-X-Name-First: Anwar Author-X-Name-Last: Ammar Author-Name: Elsadig Musa Ahmed Author-X-Name-First: Elsadig Musa Author-X-Name-Last: Ahmed Title: Factors influencing Sudanese microfinance intention to adopt mobile banking Abstract: Access to financial service has become a key phenomenon for economic development and poverty alleviation .Microfinance is one way of fighting poverty in Sudan, where most citizens are in need of it. However, despite the initial results showing a positive impact of microfinance on the livelihood of low-income people in Sudan, around 8 million of the Sudanese poor people are excluded from microfinance services. One potential remedy for the limited outreach of microfinance in Sudan may lie within enhancing the capacity of microfinance services providers (MFPs) in the utilization of modern technology. Recent innovation in providing financial services in a convenient and efficient way is the use of mobile banking (m-banking) technology in microfinance. M-banking promises to increase the efficiency and outreach of microfinance services in developing countries. This paper tries to examine the factors that influence the adoption of m-banking by microfinance sector in Sudan. In this respect, hypotheses were developed guided by Unified Theory of Acceptance and Use of Technology (UTAUT) and Technology-organization-Environment (TOE) models. Primary data were collected from MFPs and microfinance customers in Sudan using questionnaires and interviews. The study contributes to knowledge in terms of methods used by extending aforementioned theories through adding new variables to both models by putting both models in one study to fill the gaps in past studies; via examination of the demand (customers) and supply (institutions) through modifying them to include new variables related to m-banking in microfinance. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1154257 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1154257 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1154257 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1154283_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Ali Nasir Author-X-Name-First: Muhammad Author-X-Name-Last: Ali Nasir Author-Name: Junjie Wu Author-X-Name-First: Junjie Author-X-Name-Last: Wu Author-Name: Milton Yago Author-X-Name-First: Milton Author-X-Name-Last: Yago Author-Name: Alaa M. Soliman Author-X-Name-First: Alaa M. Author-X-Name-Last: Soliman Title: Macroeconomic policy interaction: State dependency and implications for financial stability in UK: A systemic review Abstract: The association between economic and financial stabilities and influence of macroeconomic policies on the financial sector creates scope of active policy role in financial stability. As a contribution to the existing body of knowledge, this study has analysed the implications of macroeconomic policy interaction/coordination for financial stability, proxied by financial assets, i.e. equity and bonds price oscillation. The critical review and analysis of the existing literature on the subject suggests that there is also ample evidence of interdependence between monetary and fiscal policies and this interrelation necessitates coordination between them for the sake of financial stability. There is also a case for analysing the symmetry of financial markets responses to macroeconomic policy interaction. On methodological and empirical grounds, it is vital to test the robustness of policy recommendations to overcome the limitation of a single empirical approach (Jeffrey–Lindley’s paradox). Hence, the Frequentist and Bayesian approaches should be used in commentary manner. The policy interaction and optimal policy combination should also be analysed in the context of institutional design and major financial events to gain insight into the implications of policy interaction in the periods of stable economic and financial environments as well as period of financial and economic distress. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1154283 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1154283 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1154283 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1155811_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Majid Azizi Author-X-Name-First: Majid Author-X-Name-Last: Azizi Author-Name: Mehdi Faezipour Author-X-Name-First: Mehdi Author-X-Name-Last: Faezipour Title: Furniture industry management by applying SCM Abstract: The purpose of this study is to use supply chain management in a wood furniture company and find its effect on the management indices of that company. The supply chain is a complex system consisting three or more commercial units which directly include at least one connected product procedure, financial service, and/or information from one source to a customer. In fact, in every company and factory, a cycle is carried out from raw material producing stage to product delivery to final customer. To be more precise, this cycle itself includes different rings such as provider, producer, and customer. Actually, in creating present procedures, time factor should be reduced to satisfy the customer more. In this study, data connected to a wood furniture company were provided through supply chain management model. Likewise, optimized program was offered using GAMS programming software. Considering the acquired results, the use of this model can revolutionize the wood furniture industry of Iran, regarding competitive features. As a result, it develops the aforementioned industry. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1155811 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1155811 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1155811 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1161285_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dag Øivind Madsen Author-X-Name-First: Dag Øivind Author-X-Name-Last: Madsen Author-Name: Daniel Johanson Author-X-Name-First: Daniel Author-X-Name-Last: Johanson Title: Examining customer relationship management from a management fashion perspective Abstract: Despite mixed performance reviews and experiences, customer relationship management (CRM) is among the most widely used and discussed management ideas by managers around the world. Commentators have noted that CRM has become “big business” and that there are many commercial actors selling CRM solutions. Despite such observations, little academic research has examined CRM using theories about management fads and fashions. Using management fashion theory as an analytical lens, this paper casts lights on the emergence and evolution of the market for CRM. The analysis of the supply side of CRM shows that many different actors have been involved, e.g. consulting firms, software vendors, industry analyst firms, and conference organizers. On the demand side, the interest in and usage of CRM remains relatively high despite mixed implementation experiences and failure cases. Based on the analysis, CRM has yet to enter into a downturn phase as is typical of transient management fashions. The longevity and staying power of the CRM fashion can partly be explained by institutional activities carried out by software firms, consultants, and IT industry analysts in training and certifying users, and in developing various complementary products and services. However, similar to what has been observed in relation to other management idea movements, a continuing high number of high-profile failure cases could “wear out” CRM. Therefore, the extent to which organizations are able to capitalize on CRM will likely shape the future trajectory of the CRM idea. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1161285 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1161285 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1161285 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1164010_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mouna Abdelhedi-Zouch Author-X-Name-First: Mouna Author-X-Name-Last: Abdelhedi-Zouch Author-Name: Achraf Ghorbel Author-X-Name-First: Achraf Author-X-Name-Last: Ghorbel Title: Islamic and conventional bank market value: Manager behavior and investor sentiment Abstract: This paper studies the effect of bank manager behavior and investor behavior on market value of Islamic and conventional banks in the Middle East and North Africa region. Firstly, our analysis denoted the positive effect of discretionary behavior of manager on both types of banks on share prices since discretionary behavior transmits to investor a positive signal of future earnings’ prospects. Also, we find that the conventional bank stock prices response is very high to negative signal compared with positive signal. This result is explained by prospect theory and loss aversion bias which specified that individuals are more sensitive to losses than gains of same magnitude. In particular, we discover that the negative effect of non-discretionary behavior is much lower on Islamic bank value since investors give more confidence to Islamic bank because they are motivated by the idea that Islamic banks are safer than conventional banks. Secondly, the results show that investor sentiment affects significantly both bank market prices. Thus, both Islamic and conventional banks’ market value depends similarly on manager and investor behavior. The implication of this paper is that Islamic bank concentrations reveal a positive effect on their price values because of the recently increased investments in Islamic banks. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1164010 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1164010 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1164010 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1165072_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dag Øivind Madsen Author-X-Name-First: Dag Øivind Author-X-Name-Last: Madsen Author-Name: Tonny Stenheim Author-X-Name-First: Tonny Author-X-Name-Last: Stenheim Title: Big Data viewed through the lens of management fashion theory Abstract: Big Data (BD) is currently one of the most talked about management ideas in the business community. Many call it the “buzzword of the day.” In books and media articles, BD has been referred to as a “revolution” and “new era.” There is lots of optimistic and upbeat rhetoric surrounding BD. This has led some to question whether BD is a hyped-up management fashion. In this paper, the BD phenomenon is viewed through the lens of management fashion theory. Management fashion provides an analytical lens which can be used to analyze the supply and demand side forces shaping the emergence and evolution of BD. The analysis shows that BD emerged in the late 1990s, gained momentum during the mid-2000s and legitimacy in the late 2000s, and enjoyed an almost meteoric rise in popularity in 2011 and 2012. Moreover, the analysis shows that BD currently is a very popular and highly contagious management idea exhibiting several hallmarks of a management fashion. At the same time, evidence suggests that it may be of a longer duration and not just another transient management fashion or fad. The findings have several implications for the study of the BD phenomenon and more generally, management and IT fashions. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1165072 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1165072 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1165072 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1169575_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dakung Reuel Johnmark Author-X-Name-First: Dakung Author-X-Name-Last: Reuel Johnmark Author-Name: John C. Munene Author-X-Name-First: John C. Author-X-Name-Last: Munene Author-Name: Waswa Balunywa Author-X-Name-First: Waswa Author-X-Name-Last: Balunywa Title: Robustness of personal initiative in moderating entrepreneurial intentions and actions of disabled students Abstract: Entrepreneurship is vital in the areas of innovation, job creation, nations’ economic and societal advancement. In view of that, personal initiative is seen to be important in moderating the relationship between intention and entrepreneurial action. This study focuses on investigating the moderating role of personal initiative on intention and entrepreneurial action relationship of disabled students. The study followed a descriptive survey where quantitative approach was employed. A total number of 250 questionnaires were administered to disabled students across the tertiary institutions (Universities, Polytechnics and colleges) in Plateau State and Abuja-Nigeria. Analysis of data involved the use of statistical package for social sciences (SPSS version 22.0). Hypotheses were tested using structural equation model. Results revealed that pedagogy significantly and positively influences entrepreneurial actions. Also, personal initiative (proactiveness, resilience and innovation) moderates the relationship between intention and entrepreneurial actions of disabled students. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1169575 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1169575 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1169575 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1171192_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sandra Maria Correia Loureiro Author-X-Name-First: Sandra Maria Correia Author-X-Name-Last: Loureiro Author-Name: Hans Ruediger Kaufmann Author-X-Name-First: Hans Ruediger Author-X-Name-Last: Kaufmann Title: Luxury values as drivers for affective commitment: The case of luxury car tribes Abstract: Brand communities have been regarded as avenues where the relationship between consumers and a brand can flourish. The main aim of this research was to investigate if luxury values, that is, the individual, social and functional values and believes influence the affective commitment in the luxury car context. This study explores the effect of luxury values on luxury car affective commitment mediated by brand tribalism and brand reputation. The proposed model was tested through a survey on car brand communities (BMW, Mercedes and Audi). Findings reveal that brand tribalism is more important than brand reputation when developing brand relationship. Functional values are more effective to create brand reputation than to improve brand tribalism. Social values influence more on brand tribalism than on brand reputation. Individual values exercise a significant effect on brand tribalism. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1171192 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1171192 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1171192 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1177906_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Emmanuel Mogaji Author-X-Name-First: Emmanuel Author-X-Name-Last: Mogaji Title: This advert makes me cry: Disclosure of emotional response to advertisement on Facebook Abstract: As social media is transforming how consumers interact with brands and how brand-related content is consumed, this paper aims to investigate if and how Facebook users express their emotions towards advertisements of brand share on the site. Seven hundred and three comments about the Lloyds 250th Anniversary advertisement on Facebook were analysed as positive, negative or neutral attitude towards the advert. Facebook users found the advertisement emotionally appealing and voluntarily report their emotion of love, pride and in some cases anger. The presence of an iconic image like the black horse and the cover music was found to be emotionally appealing. The background music as well aroused positive emotions and engaging. This study introduces the possibility of analysing Facebook comments on brand content to understand consumers’ emotional responses and attitudes to the brand. Managers can explore these opportunities to identify what consumers find interesting in advertisements and how best to develop their creative strategies. It also offers the opportunity to allocate resources better to engage consumers with creative advertisement. Unlike interviews or surveys, this is a pioneering study on measuring emotional responses to advertisement through users’ self-report on social media. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1177906 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1177906 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1177906 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1179613_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hart O. Awa Author-X-Name-First: Hart O. Author-X-Name-Last: Awa Author-Name: Ojiabo Ukoha Author-X-Name-First: Ojiabo Author-X-Name-Last: Ukoha Author-Name: Ogwo E. Ogwo Author-X-Name-First: Ogwo E. Author-X-Name-Last: Ogwo Title: Correlates of justice encounter in service recovery and word-of-mouth publicity Abstract: This paper examines word-of-mouth publicity as an outcome of consumer perception of equitable recovery programs. Survey data were drawn from 317 teachers of Federal Government Colleges and 79 executives of mobile telephone firms in the southeastern and south–south zones; this sample came from locations where Global Systems for Mobile Communications and Code Data Multiple Access networks have interface. Using the partial least square to analyze the data, the path coefficients with their respective t-values greater than 1.96 confirm that the justice dimensions have statistically significant relationship with word-of-mouth. Thus, the manipulation of justice dimensions in the events of service failure affects customers’ advocacy behavior. The study recommends proactive and relational approaches in dealing with customer issues as well as fair and equitable recovery and complaint handling programs to suit the needs of the complainants, get them satisfied, and to cause them to progress in the loyalty ladder. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1179613 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1179613 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1179613 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1180967_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jaime Campos Author-X-Name-First: Jaime Author-X-Name-Last: Campos Title: Managing the information systems in the industrial domain Abstract: The purpose of the paper is to understand the developments of the Information Systems (IS) and Information technology, i.e. Information and Communication Technologies (ICTs) in the area of Condition Monitoring and Maintenance, especially e-maintenance. Therefore, the paper goes through and categorises the literature findings with the support of two models, i.e. the three era and the IS capability models to analyse and understand the maturity of the ICTs in the domain. The result shows that many researchers are working with software applications that are in the data processing era, which is highly important for the technologies and then the management of IS era. Conversely, both in the Management Information Systems and the Strategic Thinking era fewer findings have been made so far. Further on, in the fourth era, named the Information System (IS) capability, the research findings are mostly at the rudimentary stage. The implementation of Web technologies, such as the Web 2.0, i.e. Social media technologies, can facilitate the learning aspects in the maintenance department as well as collaboration between employees, which are important aspects of the last era, i.e. in the IS capability era. The paper highlights interesting organisational as well as ICT aspects that should be considered when planning, developing and implementing the e-maintenance IS. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1180967 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1180967 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1180967 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1182612_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Saeideh Sharifi fard Author-X-Name-First: Saeideh Author-X-Name-Last: Sharifi fard Author-Name: Ezhar Tamam Author-X-Name-First: Ezhar Author-X-Name-Last: Tamam Author-Name: Md Salleh Hj Hassan Author-X-Name-First: Md Salleh Author-X-Name-Last: Hj Hassan Author-Name: Moniza Waheed Author-X-Name-First: Moniza Author-X-Name-Last: Waheed Author-Name: Zeinab Zaremohzzabieh Author-X-Name-First: Zeinab Author-X-Name-Last: Zaremohzzabieh Title: Factors affecting Malaysian university students’ purchase intention in social networking sites Abstract: This study applied the unified theory of acceptance and use of technology 2 to examine acceptance and use of social networking sites in a marketing setting. This study uses 370 regular higher education students in Malaysia as respondents. Quantitative method is used. The findings revealed that performance expectancy (PE) and hedonic motivation were the main factors that influence users’ online purchase intention (PI) through social networking sites (SNSs) in Malaysia. As for moderating influences of gender and age, the results showed that gender significantly moderated purposed association between these four elements and the online PI, while the moderating effect of age was only recognized in PE. Findings of this research offer practitioners with better insights that would aid them in developing effective online marketing strategies to attract online purchasing users through SNSs. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1182612 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1182612 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1182612 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1183555_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Andy Fred Wali Author-X-Name-First: Andy Fred Author-X-Name-Last: Wali Author-Name: Idika Awa Uduma Author-X-Name-First: Idika Awa Author-X-Name-Last: Uduma Author-Name: Len Tiu Wright Author-X-Name-First: Len Tiu Author-X-Name-Last: Wright Title: Customer relationship management (CRM) experiences of Business-to-Business (B2B) marketing firms: A qualitative study Abstract: This study explored customer relationship management (CRM) experiences of business-to-business (B2B) marketing firms in the mobile telecommunications sector using the qualitative focus group approach and the study drew on the resource-based view. The qualitative focus group approach was adopted and two focus groups were held, which comprise 10 staff of mobile telecommunications B2B firms. The interview data were analysed using thematic template and content analysis, respectively, with the aid of Nvivo 10 software. The study found four emerging themes, which characterise CRM experiences of mobile telecommunications B2B marketing firms and they include: resource commitment; product knowledge development; customer orientation behaviour; and B2B service personalisation. The study concluded that the nature of relationship between B2Bs and their principal operators is product/sale oriented rather than customer oriented. This study validates the RBV and offered recommendations based on its thematic findings. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1183555 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1183555 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1183555 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1186259_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohd Ikhwan Aziz Author-X-Name-First: Mohd Ikhwan Author-X-Name-Last: Aziz Author-Name: Asyraf Afthanorhan Author-X-Name-First: Asyraf Author-X-Name-Last: Afthanorhan Author-Name: Zainudin Awang Author-X-Name-First: Zainudin Author-X-Name-Last: Awang Title: Talent development model for a career in Islamic banking institutions: A SEM approach Abstract: Presently the Malaysian Islamic banking brand name has surged drastically into the mainstream platform. In the meantime, in order to cope with this situation, Islamic banking institutions (IBIs) require more positions to be filled, currently needing a 200,000 workforce by 2020. However, to date only a 17,621 workforce are available in the IBIs which constitutes 11% of that required. This connection has dragged IBIs to the different dimension of issues that is talent shortage. The effect of the problem has made many Islamic banking education and knowledge service providers (IBEKSP) offer an Islamic banking programme in order to confront the situation. Despite Malaysian IBESKP producing abundant graduates nowadays in the job market, Malaysian IBIs still address the issue that they face a critical shortage of talent. Therefore this article attempts to propose a specific talent development model for Malaysian Islamic banking graduates. These data were evaluated by a group of Malaysian undergraduates regarding talent development current practice in university. This study used a structural equation modelling method and it was found that the proposed variables of the study have a positive impact on talent development. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1186259 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1186259 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1186259 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1187783_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Francisco-Javier Cortado Author-X-Name-First: Francisco-Javier Author-X-Name-Last: Cortado Author-Name: Ricardo Chalmeta Author-X-Name-First: Ricardo Author-X-Name-Last: Chalmeta Title: Use of social networks as a CSR communication tool Abstract: The aim of this paper is to analyse the use of online social networks as a tool for Corporate Social Responsibility (CSR) communication and management. To this end, an analysis was performed of the messages posted by the 20 Spanish companies with the highest market capitalisation and the responses that they received on two of the most popular online social networks, Facebook and Twitter. The results of the analysis of these data show that the tendency has been to use social networks for the one-way communication of aspects of CSR related with the organisation. Therefore, it is necessary to change the way companies communicate their CSR issues by shifting to a two-way communication approach, as has been the case in other kinds of enterprise relations with their stakeholders. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1187783 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1187783 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1187783 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1189478_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Donnemore Majukwa Author-X-Name-First: Donnemore Author-X-Name-Last: Majukwa Author-Name: Abubaker Haddud Author-X-Name-First: Abubaker Author-X-Name-Last: Haddud Title: Operations management impact on achieving strategic fit: A case from the retail sector in Zimbabwe Abstract: For a long time, Zimbabwe’s retail industry has been operating in a very “hostile business environment”, due to the country’s economic instability and uncertainty associated with it. The adoption of the green back has attracted foreign investors mainly from Nigeria, South Africa and China who have since opened their retail outlets in the country and fuelled more competition in the sector which resulted in some local operators closing their businesses but XYZ Zimbabwe has survived. This study makes an assessment of achievements and obstacles in using operations management to achieve strategic fit by the selected case study. The main objectives of the study are; to explore competitive strategies, examine supply chain strategies and provide solution-based strategies that helped the case study achieve strategic fit. Through an empirical approach, the study finds that XYZ Zimbabwe differentiated itself in the market by branding, positioning its stores conveniently to customers, offering variety of products at low prices to the customers and the company’s supply chain management hinges on the demand and supply integration to gain competitive advantage. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1189478 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1189478 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1189478 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1189808_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Misbah Hassan Author-X-Name-First: Misbah Author-X-Name-Last: Hassan Author-Name: Ali Bin Nadeem Author-X-Name-First: Ali Author-X-Name-Last: Bin Nadeem Author-Name: Asma Akhter Author-X-Name-First: Asma Author-X-Name-Last: Akhter Title: Impact of workplace spirituality on job satisfaction: Mediating effect of trust Abstract: Workplace spirituality is a renowned topic now-a-days and is gaining gratitude and value among academicians and industrial people. Workplace spirituality (WPS) aims at meaningful work, sense of community, and value of organization. The purpose of the present study is to examine the relationship between workplace spirituality dimensions and work satisfaction by taking trust as a mediator. Using convenience sampling, a five-point Likert scale questionnaire is used to get data from teachers working in the education sector. Two hundred questionnaires were rotated in universities and 174 responses were generated. Multiple regression is used to test the hypotheses of the study using Barron and Kenny’s method. The results showed that WPS has a significantly positive relationship with trust and trust significantly mediates the impact of workplace spirituality on job satisfaction. In future, new dimensions should be added to workplace spirituality. New moderators should be checked along with the mediator. Creativity in the form of improved communication among the teachers can be generated with the help of the promotion of workplace spirituality. The findings indicated that there is a positive relationship between WPS and job satisfaction and trust between employees would mediate the interaction of WPS and job satisfaction as the p-values are less than .05. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1189808 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1189808 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1189808 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1190263_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Amanjot Singh Author-X-Name-First: Amanjot Author-X-Name-Last: Singh Author-Name: Manjit Singh Author-X-Name-First: Manjit Author-X-Name-Last: Singh Title: Investigating impact of financial stress on FII flows in Indian equity market Abstract: The present study attempts to capture the impact of financial stress prevailing in the Indian as well as US financial system on FII flows in the Indian equity market by employing logistic regression model. The span of monthly data ranges from 2004 to 2014. Owing to non-existence of any standardized index, the study firstly constructs Indian Financial Stress Index. The empirical results have established that with an increase in financial stress in the Indian and US financial system, probability of positive FII flows reduces and consequently the probability of negative flows increases. The results are critically important for the international as well as Indian investors. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1190263 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1190263 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1190263 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1194174_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rabindra Kumar Pradhan Author-X-Name-First: Rabindra Kumar Author-X-Name-Last: Pradhan Author-Name: Lalatendu Kesari Jena Author-X-Name-First: Lalatendu Kesari Author-X-Name-Last: Jena Author-Name: Pratishtha Bhattacharya Author-X-Name-First: Pratishtha Author-X-Name-Last: Bhattacharya Title: Impact of psychological capital on organizational citizenship behavior: Moderating role of emotional intelligence Abstract: The role of emotional intelligence (EI) towards nurturing citizenship behavior is still imperfectly certified and is awaited for investigation. At the same time, the growing interest in recent years on psychological capital (self-efficacy, hope, resilience, and optimism) within the managerial literature is sparsely researched in Indian context. Therefore, the purpose of the study is set to investigate (a) the relationship of psychological capital (Psycap) on organizational citizenship behavior (OCB) and (b) whether the construct of EI plays a role in moderating the relationships between Psycap and OCB. The study examined employed professionals identified through convenience sampling (N = 212) in Indian manufacturing and service industries. After establishing the psychometric properties of the scales hypotheses were tested through structural equation modeling. The results show that Psycap is positively related to OCB. The study’s major hypothesis that EI moderates the relationship between Psycap and OCB was also supported. Implications of the findings as well as recommendations for future studies are discussed. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1194174 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1194174 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1194174 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1195680_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Imen Fakhfakh Sakka Author-X-Name-First: Imen Author-X-Name-Last: Fakhfakh Sakka Author-Name: Anis Jarboui Author-X-Name-First: Anis Author-X-Name-Last: Jarboui Title: Audit reports timeliness: Empirical evidence from Tunisia Abstract: Timeliness of corporate annual financial reports is considered to be a critical and important factor affecting the usefulness of information that is made available to external users. The purpose of this paper is to examine the relationship between corporate governance, external auditor’s characteristics index, and timeliness in light of the recent amendments to the Financial Security Law (2005) in Tunisia. The paper uses panel data methodology of 28 Tunisian companies listed on the Tunisian Stock Exchange over the period 2006–2013. This study concludes that the good structures of corporate governance play a key role in improving the quality of timeliness of financial reports. As for the empirical tests, they appear to indicate that whenever the audit report publication date proves to be short, the external auditor’s characteristics index is discovered to be high. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1195680 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1195680 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1195680 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1196571_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hart O. Awa Author-X-Name-First: Hart O. Author-X-Name-Last: Awa Author-Name: Ojiabo Ukoha Author-X-Name-First: Ojiabo Author-X-Name-Last: Ukoha Author-Name: Bartholomew C. Emecheta Author-X-Name-First: Bartholomew C. Author-X-Name-Last: Emecheta Title: Using T-O-E theoretical framework to study the adoption of ERP solution Abstract: This paper provides further insight into IS adoption by investigating how 12 factors within the technology-organization-environment (T-O-E) framework explain SMEs’ adoption of enterprise resource planning (ERP) software. Survey data were collected from executives of SMEs drawn from six fast service enterprises with strong operations in Port Harcourt, Nigeria. Purposive and snow ball sampling was adopted and the proposed framework was tested using the logistic regression; specifically, the likelihood ratios, Hosmer and Lemeshow’s goodness of fit, and Nagelkerke R2 were used. The hypothesized relationships were supported at either p < 0.01 or 0.05 with each factor differing in its statistical coefficient and some bearing negative values; suggesting that some factors do not pose much threat to adopters but to non-adopters. Thus, adoption of ERP by SMEs is well-explained by T-O-E framework though it is more driven by technological factors than by organizational and environmental factors. Implicit is that the proposed model will be useful to IS vendors in making investment decisions and crafting marketing programs that appeal to non-adopters since they have more adoption challenges than adopters and to cause adopters to progress in the loyalty ladder. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1196571 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1196571 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1196571 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1197088_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Majid Azizi Author-X-Name-First: Majid Author-X-Name-Last: Azizi Author-Name: Charles Ray Author-X-Name-First: Charles Author-X-Name-Last: Ray Title: Proposing a decision model for privatization of newsprint paper industry by applying ANP Abstract: This study proposes a decision model for privatization of newsprint paper industry. Newsprint paper has very demanding market requirements, ones that must be adapted in quality and quantity with consumers’ media preferences. In Iran, there is one newsprint paper producer that supplies 70% of domestic use. Privatization of this producer will enable increased production and reduce the necessity of imported newsprint. Four possibilities are examined as possible solutions: Encouragement for investment; Reformation of rules and regulation; Reformation of firms’ structure; and Liberalization of prices. The Analytical Network Process was used to synthesize and analyze the model. A value-weighted competency model was calculated with the influence of external factors on the competency model. Paired comparison matrices associated with the degree of importance of each of the competencies were achieved. Finally, subsets of competencies’ weighted values and their suboptions were identified through combination of the competencies and the best solution was obtained. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1197088 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1197088 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1197088 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1199109_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sangeeta Peter Author-X-Name-First: Sangeeta Author-X-Name-Last: Peter Author-Name: Victor Anandkumar Author-X-Name-First: Victor Author-X-Name-Last: Anandkumar Title: Deconstructing the shopping experience of tourists to the Dubai Shopping Festival Abstract: Shopping Festivals are being promoted as tourism products, thus attracting large number of tourists. Recent years have seen the growth of shopping festivals and shopping gaining greater significance in tourism, given its contribution to the retail and tourism sectors of a destination. This empirical study discusses the shopping experience of international tourists visiting the Dubai Shopping Festival (DSF). Data was collected from 603 international, English speaking tourists, using the mall intercept technique, during the XVIII edition of the DSF from January to February 2013. Exploratory factor analysis was employed to delineate seven factors which suggest that tourists do not shop independent of the shopping environment. Shopping experience involves much more than the acquisition of goods. Store Attribute, Mall Atmospherics, Safety, Mall Amenities, Product Attribute and Staff Service positively influence tourists’ shopping experience. The findings of this study will help the stakeholders in designing specific products and shopping environments. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1199109 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1199109 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1199109 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1199110_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shehely Parvin Author-X-Name-First: Shehely Author-X-Name-Last: Parvin Author-Name: Paul Wang Author-X-Name-First: Paul Author-X-Name-Last: Wang Author-Name: Jashim Uddin Author-X-Name-First: Jashim Author-X-Name-Last: Uddin Title: Using best-worst scaling method to examine consumers’ value preferences: A multidimensional perspective Abstract: Unlike most prior studies, this study reconceptualizes the perceived value construct from the multidimensional perspective by incorporating the aesthetic and altruistic values from Holbrook’s value typology with the Theory of Consumption Value. Moreover, this study is a pioneer in measuring the construct of multidimensional perceived value with the Best-Worst Scaling method instead of rating scales to fill methodological deficiency in the literature. This study collected data through web-based survey using online consumer panels. Hierarchical cluster analysis used as the major data analysis technique. Results indicate consumers can be segmented on the basis of their preferences. Therefore, the use of the cluster analysis of the value dimensions would permit practitioners to develop more effective market segmentation strategies in order to attain sustainable competitive advantage in the growing hospitality and tourism industry. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1199110 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1199110 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1199110 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1199519_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Michael Adusei Author-X-Name-First: Michael Author-X-Name-Last: Adusei Title: Determinants of bank technical efficiency: Evidence from rural and community banks in Ghana Abstract: What are the determinants of the technical efficiency of rural and community banks in Ghana? This paper addresses this question with data from 101 rural and community banks in Ghana. Data envelopment analysis based on the variable return to scale assumption and binary logistic regression technique has been used for analysis. The results show that only 20 rural and community banks are technically efficient. The binary logistic regression analysis provides evidence that size, profitability, and bank funding quality are significant determinants of technical efficiency in the rural banking industry in Ghana. Whereas an increase in the size and funding quality of a rural bank results in a decrease in its technical efficiency, an increase in the profitability of a rural bank improves its technical efficiency. It can be inferred from these results that the resource utilization of many rural and community banks in Ghana is weak and that the resource utilization performance of a rural bank can be assessed by considering its size, profitability, and funding quality. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1199519 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1199519 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1199519 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1199521_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Loukil Sahar Author-X-Name-First: Loukil Author-X-Name-Last: Sahar Author-Name: Jarboui Anis Author-X-Name-First: Jarboui Author-X-Name-Last: Anis Title: Loan officers and soft information production Abstract: According to the current paradigm of relationship lending in small business lending, loan officers produce soft information about their small- and medium-sized enterprises borrowers. We examine this common assumption by directly measuring soft information and testing how can loan officer accumulate this type of information. We used a data-set on Tunisian small businesses via a specially designed questionnaire addressed to loan officers and a data based on lines of credit files. We find that on balance loan officers play an important role in producing soft information. In fact, the specificity of loan officer, direct contact with the manager, and regular visit to the firm contribute to more information production, while frequent loan officer turnover hinders this mission. To further pursue the validity of our empirical methodology, we test whether the production of soft information by loan officers benefits borrowers. Our results confirm that besides soft information, audited financial statements improve loan contract terms while public banks are more devoted to relax financing constraints. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1199521 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1199521 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1199521 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1199522_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Elina Berghäll Author-X-Name-First: Elina Author-X-Name-Last: Berghäll Title: Innovation, competition and technical efficiency Abstract: Contradictory empirical and theoretical evidence on the relationship between innovation and competition has been reconciled in a model that yields an inverted U-shaped curve. I test whether the predictions of the model are supported by the data with an unbalanced panel of firms for 1990–2003 in a high productivity growth, high-tech industry, Finnish ICT manufacturing. In particular, I investigate how well alternative, yet rigorous measures of innovation and the technology gap, such as R&D intensity, R&D elasticity, technical change, technical efficiency and total factor productivity fare with respect to competition measured by the Lerner index. The results prove sensitive to the choice of variable. Overall, the model is not supported by the empirical evidence of the industry. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1199522 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1199522 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1199522 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1201905_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abhishek Shukla Author-X-Name-First: Abhishek Author-X-Name-Last: Shukla Author-Name: Rajeev Srivastava Author-X-Name-First: Rajeev Author-X-Name-Last: Srivastava Title: Examining the effect of emotional intelligence on socio-demographic variable and job stress among retail employees Abstract: The purpose of the present study is to explore the relationship between emotional intelligence, socio-demographic variable, job stressors and examine the moderating effect of emotional intelligence on the relationship between socio-demographic variable and job stress. The data were analyzed on the sample of 564 retail employees using descriptive statistics, Pearson correlations, and hierarchical multiple regression. The result shows that there is a socio-demographic difference with respect to trait emotional intelligence (EI) and job stress. The proposed model is a good predictor of job stress. Trait EI is more significant influencing factor for job stress than gender, age, marital status, education, annual income and work experience. Specifically, the present study suggests that intervention aimed at reducing job stress if it includes enhancement of employees with high emotional intelligence rather than just decreasing external stressors. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1201905 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1201905 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1201905 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1208898_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Vali Borimnejad Author-X-Name-First: Vali Author-X-Name-Last: Borimnejad Author-Name: Roya Eshraghi Samani Author-X-Name-First: Roya Author-X-Name-Last: Eshraghi Samani Title: Modeling consumer’s behavior for packed vegetable in “Mayadin management organization of Tehran” using artificial neural network Abstract: The major factor in successful marketing and development strategies is a correct understanding of consumer behavior. Recognizing the consumer behavior is the key to market development. It is impossible to establish systematic relationship between producers and consumers while the consumer behavior is not recognized. Demand elasticities seem very important in decision-making processes and in causing different behavior of consumer in buying occasions. Producers, food processors, and retailers need to recognize consumer’s behavior in forming the demand to plan well their production and selling, thus, demand elasticities are of crucial importance. The shortage of studies in the field of estimating demand and elasticity using artificial neural networks (ANN) among the economic issues was the most important motivation of this study. Parameters were estimated using the ANN that is widely used and is called multi-layer feed-forward neural network (MLFN). It is important to point out that among the input variables, some socio-demographic variables were included, it seems that beside the traditional economic variables some non-economic factors can affect the consumers’ choices as well. In this paper the consumer’s behavior in the “Mayadin Management Organization” of Tehran for vegetable crops, summer crops like potato, onion, tomato was modeled using the ANN and particularly the demand curve and the elasticities were estimated. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1208898 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1208898 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1208898 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1209100_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hela Turki Author-X-Name-First: Hela Author-X-Name-Last: Turki Author-Name: Senda Wali Author-X-Name-First: Senda Author-X-Name-Last: Wali Author-Name: Younes Boujelbene Author-X-Name-First: Younes Author-X-Name-Last: Boujelbene Title: The effect of IFRS mandatory adoption on the information asymmetry Abstract: This paper examines whether the mandatory adoption of IFRS/IAS in the European Union is beneficial in terms of the information content of earnings. The informational relevance of earnings was reflected by the level of information asymmetry measured by the cost of capital and the financial analysts’ forecasts. So, the article purpose is to study the impact of IFRS adoption on the cost of capital and on the financial analysts’ forecasts. Using an unbalanced panel data of firm—year observations spanning from 2002 to 2012, we hypothesize and empirically find the following. First, IFRS adoption represents a key determinant of information asymmetry reduction, as it contributes significantly to the decrease in the capital cost for the post-IFRS period. Second, the adoption of these international standards has significantly contributed to the improvement of financial analysts’ forecasts reflected by an enhancement of the forecasts properties, a decrease in dispersion and error. The results contribute to the literature dealing with the additional informational content stemming from IFRS mandatory adoption. The originality of this study consists primarily in the use of a long analysis period which eliminates any bias relating to the period of learning and understanding of IFRS and any bias related to the financial crisis started in 2007 and secondly in the use of two measurements of information asymmetry which makes the results obtained more robust. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1209100 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1209100 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1209100 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1210276_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Siyanbola Akeem Adetunji Author-X-Name-First: Siyanbola Author-X-Name-Last: Akeem Adetunji Title: The value relevance of earnings in the return–earnings relation in the Nigerian Deposit Money Banks Abstract: This study was conceived to investigate the extent of relationship between accounting numbers and market values of listed Deposit Money Banks (DMBs) in Nigeria using the Easton and Harris model. Accounting information data were collected from the published financial statements of the sampled DMBs and the market value data were gathered through official daily list of the Nigerian Stock Exchange over a period of nine years (2004–2012). Multivariate regression was used to test the hypothesis of the study. The study established that accounting information of DMBs in Nigeria is value relevant. Though the result established value relevance of accounting information, however, earnings which is reputed to be the most value-relevant account information for financial services firms was found to be irrelevant as its coefficients and p-value were small and insignificant. The study recommends that the management of DMBs in Nigeria should improve on their earnings as doing so will prevent recurrence of stock market crisis of 2008 and 2009. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1210276 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1210276 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1210276 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1212682_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Angel Sharma Author-X-Name-First: Angel Author-X-Name-Last: Sharma Title: Managing diversity and equality in the workplace Abstract: This paper investigates the relationship of performance appraisals, sociocultural issues, affirmative action (AA), and organizational capabilities in managing diversity and equality in the workplace. Firstly, performance appraisals were found to be a major source of discrimination especially due to raters influence on the actual process. Sociocultural issues had major role as some managers went out of their way in helping their subordinates, especially in paternalistic countries, whereas some left it to workers themselves. AA was laid out to ensure that organizations meet statutory requirements but it often came down to managerial commitments. Finally, this paper found that organizations have to develop capabilities so as to encourage diversity and equality in the workplace. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1212682 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1212682 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1212682 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1215223_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yu (Elli) Zhang Author-X-Name-First: Yu (Elli) Author-X-Name-Last: Zhang Author-Name: David Hay Author-X-Name-First: David Author-X-Name-Last: Hay Author-Name: Claus Holm Author-X-Name-First: Claus Author-X-Name-Last: Holm Title: Non-audit services and auditor independence: Norwegian evidence Abstract: We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. We report the results of three tests of independence of mind and one test of independence in appearance. These tests find that there is a positive relationship between audit fees and non-audit fees, which does not suggest loss of independence. Further analysis using two-stage least squares shows that audit and non-audit fees are jointly determined, and the results are still not consistent with loss of independence. There is no relationship between the provision of non-audit services and the frequency with which auditors issue modified audit opinions. There is no association between non-audit services and audit tenure. Finally, we examine the relationship between unexpected or excess non-audit fees and cost of capital. There is no relationship. Our findings fail to find any evidence for loss of independence of mind or loss of independence of appearance as a result of providing non-audit services. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1215223 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1215223 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1215223 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1215762_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tor Helge Aas Author-X-Name-First: Tor Helge Author-X-Name-Last: Aas Author-Name: Nina Jentoft Author-X-Name-First: Nina Author-X-Name-Last: Jentoft Author-Name: Mikaela Vasstrøm Author-X-Name-First: Mikaela Author-X-Name-Last: Vasstrøm Title: Managing innovation of care services: An exploration of Norwegian municipalities Abstract: The social impact of care services provided by the public sector is significant. Nevertheless, these services have received relatively little attention from prior innovation management practices research. This paper addresses this gap by raising the question: What characterises management-driven innovation processes in public organisations providing care services? The qualitative exploration of this question is based on in-depth interviews with key managers in three Norwegian municipalities, and in-depth observation of one ongoing innovation initiative in one municipality. Our findings supplement the findings of prior research by showing that different actors are involved in different stages of management-driven innovation processes in care services and by showing that employee-based “bricolage” may be an integrated part of management-driven innovation processes in this sector. The findings provide both managerial implications and implications for further research. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1215762 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1215762 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1215762 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1216727_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Alireza Nasiri Author-X-Name-First: Alireza Author-X-Name-Last: Nasiri Author-Name: Antonio R. Alleyne Author-X-Name-First: Antonio R. Author-X-Name-Last: Alleyne Author-Name: Lyu Yihui Author-X-Name-First: Lyu Author-X-Name-Last: Yihui Title: Analysis of innovation management in German enterprises Abstract: In the drive towards economic globalization, companies are faced with both opportunities and challenges. As the global landscape changes, company and by extension countries increasingly grasp the level of importance innovation has to their survival and continued development. The element of innovation, within the business environment, has become the necessary condition for sustainable development of a country or nation. In the case of Germany, the authors acknowledge the country’s fascinating ability in innovation management; therefore have sought to gain a better understanding through a sampled analysis of German private enterprises. In the process, quantitative model and qualitative model were utilized together. On the one hand, a qualitative method is adopted to collect primary data. On the other hand, a quantitative process is used to collect secondary data. According to the data analysis of the sampled corporations and businesses, the indices of each factor vary across the different industries. Results also suggested that stronger enterprises give greater attention to innovation (factors) and therefore reap higher gains. In such companies, various rules and regulations are designed to stimulate the employees’ creativity; while communication is established across all parts of companies. Similarly, the company would be design on the basis of adapting different market strategies. Worthy of note is that companies in each industry treat technological innovation as an important element to their development. Such emphasis on the importance of innovation management is a vital factor that can aid in explaining why German enterprises have gained such success to date. Hence, companies in other world economies, including fast pace China should take note of the German companies and strengthen their own management structure regarding innovation. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1216727 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1216727 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1216727 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1220662_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mehmet Fatih Yuce Author-X-Name-First: Mehmet Fatih Author-X-Name-Last: Yuce Author-Name: Erhan Musaoglu Author-X-Name-First: Erhan Author-X-Name-Last: Musaoglu Author-Name: Ali Gunes Author-X-Name-First: Ali Author-X-Name-Last: Gunes Title: Enhancing heuristic bubble algorithm with simulated annealing Abstract: In this study, a new way to improve the Heuristic Bubble Algorithm (HBA) is presented. HBA is a nature-inspired algorithm, which is a new approach to and initially implemented for, vehicle routing problems of pickup and delivery (VRPPD). Later, it was reinforced to solve other routing problems, such as vehicle routing problem with time windows (VRPTW), and vehicle routing problem with stochastic demands (VRPSD). HBA is a greedy algorithm. It will mostly find local optimal solutions. The proposed method is an improvement over HBA enabling it to reach the global minimum. It uses specialized simulated annealing methods in its operators. A well-known data-set is used to benchmark the proposed method. Better results over HBA and some best results in literature are recorded. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1220662 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1220662 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1220662 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1220663_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Waranpong Boonsiritomachai Author-X-Name-First: Waranpong Author-X-Name-Last: Boonsiritomachai Author-Name: G. Michael McGrath Author-X-Name-First: G. Michael Author-X-Name-Last: McGrath Author-Name: Stephen Burgess Author-X-Name-First: Stephen Author-X-Name-Last: Burgess Title: Exploring business intelligence and its depth of maturity in Thai SMEs Abstract: Increased complexities in making effective and timely business decisions in highly competitive markets have driven organisations worldwide to adopt business intelligence (BI) technologies. Large enterprises have reached a mature stage of BI adoption while small- and medium-sized enterprises (SMEs) still lag behind—despite organisations of all sizes can benefit from the use of this technology to aggregate, manage and analyse data for assisting decision-making that enhances profitability. This study proposes a BI maturity model for SMEs that distinguishes different levels of BI maturity and identifies the factors that currently impact their levels of BI adoption. The proposed model is empirically tested using survey data from 427 SMEs and analysed using multinomial logistic regression. Results indicate that BI adoption in Thai SMEs is still at an initial stage, with the majority being classified in the lowest level of BI maturity. Significant factors that impact the levels of BI adoption are relative advantage, complexity, organisational resource availability, competitive pressure, vendor selection and owner-managers’ innovativeness. Results from the study can be used by government agencies to develop strategies to increase the rate of BI adoption among SMEs. IT vendors also can use the results to determine which SMEs they should target. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1220663 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1220663 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1220663 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1221560_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Asad Shahjehan Author-X-Name-First: Asad Author-X-Name-Last: Shahjehan Author-Name: Muhammad Yasir Author-X-Name-First: Muhammad Author-X-Name-Last: Yasir Title: Surface and deep conceptualizations of silence and voice paradoxes: An empirical analysis of women behavior at workplace Abstract: Although the phenomena of organizational silence (OS) and voice are widely observed in the organizations, there exists little empirical evidence regarding their surface and deep conceptualizations and/or multiple paradoxes associated with their interaction. The study aims to investigate the surface and deep conceptualizations of these paradoxes while presenting its theoretical and empirical rationale for the possible differences based on relationships with subdimension of counterproductive work behavior and organizational identification among women at workplace. A sample of 168 women academicians was collected from three universities at three different stages of their lifecycle. The results indicate that on surface OS and voice display similar direct and moderating relationships with CWB and OI, respectively. However, the analysis of deep conceptualization shows that motives behind the paradoxes of silence and voice play an important role in shaping their relationships; with prosocial motives being most influential. With an empirical analysis, the study highlights the motives of silence and voice paradoxes and introduces new avenues for studying the interaction of multiple paradoxes associated with work behaviors in organizations. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1221560 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1221560 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1221560 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1223389_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Emmanuel Mogaji Author-X-Name-First: Emmanuel Author-X-Name-Last: Mogaji Author-Name: Temitope Farinloye Author-X-Name-First: Temitope Author-X-Name-Last: Farinloye Author-Name: Stella Aririguzoh Author-X-Name-First: Stella Author-X-Name-Last: Aririguzoh Title: Factors shaping attitudes towards UK bank brands: An exploratory analysis of social media data Abstract: Social media provides a huge amount of data and rich market insight, and has changed the way customers interact with brands. This interaction is of great concern for any organisation as it transfers the power to shape brand image from advertisers to consumers. In light of the global financial crisis and the ensuing negative attitudes towards bank brands, this study has extracted 1176 comments on bank advertisements from the verified Facebook pages of 10 UK banks. These comments have been thematically analysed to identify seven key factors that shape customer attitudes to bank brands. The study presents the power of social media as a platform for brands and customers to engage and build relationships, especially bank–customer relationships in the UK, providing managers with important insights that can guide the development and execution of their brand-relationship campaigns. The fact that this study is based on real-life advertisements and real-life responses from social media network users can be considered as one of its strengths, as it does not suffer from various issues relating to experimental studies. Nonetheless, the study’s limitations and suggestions for future research directions are provided. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1223389 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1223389 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1223389 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1223390_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Marzieh Zendehdel Author-X-Name-First: Marzieh Author-X-Name-Last: Zendehdel Author-Name: Laily Hj Paim Author-X-Name-First: Laily Hj Author-X-Name-Last: Paim Author-Name: Narges Delafrooz Author-X-Name-First: Narges Author-X-Name-Last: Delafrooz Title: The moderating effect of culture on the construct factor of perceived risk towards online shopping behaviour Abstract: Recently, advances in Internet communication have changed the performance of business and interactions between producers and consumers. Various endeavours have been made by Malaysian Government to equip the society with electronic gadgets to facilitate Internet commerce or e-marketing. Paying attention to the factors affecting online shopping attitude is of paramount importance for marketers to develop their marketing strategies and improve sales. This research examines the factors affecting students’ online shopping attitude in universities around Klang Valley area in Malaysia. The study has shown that collectivism/individualism to be at individual level. Past research revealed that the most widely utilized approach in cultural consumer behaviour seems to be the individualism/collectivism. This study examines the moderating effect of collectivism/individualism as a dimension of culture on the relationship between attitude and other factors such as; perceived risk, privacy, security and subjective norms. These results revealed that significant moderation effects with regards to the association of subjective norm and attitude, perceived risk and other factor were significantly correlated with the attitude towards online shopping while perceived risk was observed to be negatively significant on attitude. Accordingly, the findings of the study suggested that online retailers are required to consider the online shopping to enhance their success in retailing business via Internet. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1223390 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1223390 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1223390 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1226457_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: C.N. Ozuomba Author-X-Name-First: C.N. Author-X-Name-Last: Ozuomba Author-Name: A.S. Anichebe Author-X-Name-First: A.S. Author-X-Name-Last: Anichebe Author-Name: P.V.C. Okoye Author-X-Name-First: P.V.C. Author-X-Name-Last: Okoye Title: The effect of dividend policies on wealth maximization – a study of some selected plcs Abstract: This research article examines how share value thus shareholders wealth is affected by dividend policies. This study seeks to analyze the effect of firm’s dividend policies on shareholders’ value of public companies in Nigeria, to empirically examine the linkage of dividend payout with information asymmetry, and to analyze the effect of various dividend policies on shareholders wealth. This study is based on survey design covers a one-year period with a sample of 10 quoted companies in the Nigeria stock exchange. In so doing, the methodology adopted is the Anova. This study shows the relevance of dividend and further proves that dividend policies of public limited companies influence the wealth of shareholders in Nigeria. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1226457 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1226457 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1226457 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1226458_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mitchell Franklin Author-X-Name-First: Mitchell Author-X-Name-Last: Franklin Title: Student evaluations of teaching in business and accounting courses: A perspective and a suggested improvement Abstract: Student evaluations of teaching can play a significant role on how one is perceived as a college instructor. In the case of many colleges and universities, the student evaluation is the primary measure used in decisions such as promotion and tenure, or contract renewal of the non-tenure track faculty. The accuracy of student evaluations of teaching is a very heavily researched area. Though many elements such as influence of grade and rigor on student perception have been highly mixed as to impact on student evaluation, there are many other variables that have been clearly shown to strongly influence student perceptions in the evaluation of a faculty member. This paper reviews several pieces of research to clearly show that evaluations can be biased, and suggests an alternate approach to the evaluation of teaching that contains a mixture of student evaluation in a less biased manner, blind peer review of instructional materials by a credentialed faculty member and in class observation by peers or administrators. This paper does not show that a peer-review method is indeed more effective, but suggests that programs consider whether or not a peer review of teaching, or similar method of evaluation can be more effective within their respective programs. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1226458 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1226458 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1226458 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1227232_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Isaac Pergher Author-X-Name-First: Isaac Author-X-Name-Last: Pergher Author-Name: Vanessa Patzlaff Brandolf Author-X-Name-First: Vanessa Patzlaff Author-X-Name-Last: Brandolf Author-Name: Diego Augusto de Jesus Pacheco Author-X-Name-First: Diego Augusto de Jesus Author-X-Name-Last: Pacheco Author-Name: Guilherme Luís Roehe Vaccaro Author-X-Name-First: Guilherme Luís Roehe Author-X-Name-Last: Vaccaro Title: A patient-centric approach to improve health care services Abstract: This research proposes a diagnostics and improvement approach based on Total Quality Management to apply in cancer health care services systems. The proposed approach adopts the integrated use of process failure mode and effects analysis (PFMEA) and the current reality tree (CRT) from the Theory of Constraints Thinking Process. The utilization of those methodologies explores the strengths of each approach and it was implemented in two steps. Initially, CRT was built targeting the identification of the primary causes of low speed of service and the secondary elements that form the link between the focal problem and the primary causes. Next, the CRT data were utilized to create the PFMEA. To analyze the proposed model, a case study was applied in the radiotherapy service authorization process in a large Brazilian hospital. The main results permitted the definition of a set of actions to eliminate or reduce the failure modes in health care systems. In addition to that, one of the advantages of the approach proposed and applied is the identification of the root causes (RC) of the problem in flow management of patients, the undesirable effects of these causes and the prioritization of the improvement actions. The approach enables managers and decision-makers in health care systems to identify the global RC of problems and the prioritization of actions. The overall pattern of findings suggests that integration of PFMEA and CRT creates several benefits to increase the velocity of service to patient being treated for cancer in health care systems. Decision-makers can apply the approach to improve the velocity and the flow management of patients. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1227232 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1227232 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1227232 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1228569_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Manuel Larrán Jorge Author-X-Name-First: Manuel Author-X-Name-Last: Larrán Jorge Author-Name: Jesús Herrera Madueño Author-X-Name-First: Jesús Author-X-Name-Last: Herrera Madueño Author-Name: María Paula Lechuga Sancho Author-X-Name-First: María Paula Author-X-Name-Last: Lechuga Sancho Author-Name: Domingo Martínez-Martínez Author-X-Name-First: Domingo Author-X-Name-Last: Martínez-Martínez Title: Development of corporate social responsibility in small and medium-sized enterprises and its nexus with quality management Abstract: The role and impact of small and medium enterprises (SMEs) in the economy means that it is becoming increasingly difficult to dismiss the importance of the latter in socially relevant issues as important as employment, innovation and standard of living. Through content analysis, this study mainly provides a literature survey about the concept of Corporate Social Responsibility (CSR) in relation to quality management in SMEs. It seeks to identify main CSR practices SMEs develop, and investigate if they are related to quality management practices directly or at least implicitly. This would help us to identify parallels between quality management and the importance of conducting socially responsible management. Using 107 empirical studies from 1976 to September 2014, this study provides a baseline for future empirical studies in these areas. For this purpose, main topics and practices of CSR in the SME context are identified. Specifically, we arrive at the conclusion that these firms are increasingly integrating both CSR and quality management practices to comply with stakeholders needs, and that most common social and environmental practices facilitate the development of quality management practices. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1228569 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1228569 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1228569 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1229393_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sasono Adi Author-X-Name-First: Sasono Author-X-Name-Last: Adi Author-Name: Dwi Martani Author-X-Name-First: Dwi Author-X-Name-Last: Martani Author-Name: Bambang Pamungkas Author-X-Name-First: Bambang Author-X-Name-Last: Pamungkas Author-Name: Robert A. Simanjuntak Author-X-Name-First: Robert A. Author-X-Name-Last: Simanjuntak Title: Analysis of the quality of performance report of the local government on websites: Indonesian case Abstract: The study aims to assess the quality of disclosure in performance of the local administration report (LAR) in the local government which is published on the websites. Quality criteria are based on: (1) the information that should be disclosed according to the regulations; and (2) the comprehensibility format of the report. Using the content analysis, the results showed that the information published only disclosed 35.46% of the information that should be conveyed. The low quality of disclosure is caused by the absence of disclosing standard of the LAR. The types of information which are not presented or inadequately covered are only a small portion of information displayed uses graphs and tables, and information about performances and its measurements are not presented in a systematic way. Format of presentation consisted of a summary with very long narrative does not guarantee that the important information is conveyed sufficiently to the public. From these results, it is expected for the regulator to develop a disclosing manual of LAR containing types of information and format of presentation which can help the public comprehend the information. The findings of this work show that the quality of the transparency of the reporting made by public bodies becomes crucial for public accountability. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1229393 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1229393 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1229393 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1232907_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Aamir Sarwar Author-X-Name-First: Aamir Author-X-Name-Last: Sarwar Author-Name: Ghadeer Afaf Author-X-Name-First: Ghadeer Author-X-Name-Last: Afaf Title: A comparison between psychological and economic factors affecting individual investor’s decision-making behavior Abstract: The purpose of this study was to understand and determine the difference between the effects of Psychological and Economic factors on individual investor’s decision-making. To achieve this purpose, questionnaire was used as an instrument to gather primary data from the investors of stock exchange using convenient sampling. Total numbers of responses collected were 254. Factor analysis was applied to find out major contributing components of psychological and economic factors. Main components of psychological factors were contributing 61.671% variance to it and components of economic factor were contributing 56.697% variance to it. Findings show that there is significant relationship of psychological factors and economic factors with individual investor’s decision-making. Regression analysis shows that psychological factors as compared to economic factors have more effect on decision-making behavior. Results of t-test showed that there is no significant relationship between the gender and investment decision-making. Results of one-way ANOVA test showed significant relationship between monthly income level of investors and investment decision-making. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1232907 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1232907 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1232907 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1234360_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mondher Fakhfakh Author-X-Name-First: Mondher Author-X-Name-Last: Fakhfakh Title: Linguistic features and legibility of the consolidated audit reports: An original investigation from the Tunisian case Abstract: The consolidated audit report is a source of information that strengthens corporate governance and financial communication. The purpose of this paper is to analyze the linguistic features and readability of auditors’ reports on consolidated financial statements in Tunisia. The literature was examined in order to obtain a rigorous approach that explores the content and structure of audit messages. The study sample consists of 42 consolidated audit reports that are related to several sectors. The empirical results show that these reports are not readable by all users of the consolidated financial statements. The same results confirm the significant impact of specific determinants on readability of audit reports such as modification of the opinion of the independent auditor and the audit report lag. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1234360 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1234360 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1234360 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1236432_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sara Saeed Author-X-Name-First: Sara Author-X-Name-Last: Saeed Author-Name: Aamir Sarwar Author-X-Name-First: Aamir Author-X-Name-Last: Sarwar Title: Perception about social and financial issues of life after retirement: A case study of academic staff of public sector universities in Lahore Pakistan Abstract: The aim of the study was to understand the effect of social and financial issues on life after retirement of academic staff of public sector universities. Detailed questionnaire was developed and used to collect primary data from a sample of 254 academic staff of public sector universities using convenient sampling method. This is the first ever study on retirement issues and planning by academic staff of public sector universities in Pakistan. Descriptive analysis was used to study the demographics, their liking and preferences on investment avenue selection, retirement goals, and investment objectives of academic staff. The components of social and financial issues of life after retirement were also identified through factor analysis. The major components that explained 61.06% of variance in financial issues of life after retirement were: goals clarity, optimism, provisions, anticipation and preparation, investment beliefs, future position, and proximity. Whereas, the major components that explained 64.835% variation in social issues of retirement of academic staff were: retirement roles, depression, financial worries, adjustment, economic trends, prediction, expectations, changes in life responsibilities, and financial advice. Whereas, the major components that explained 52.546% variation in post-retirement planning of academic staff were: planning, training, confidence. Group differences were tested through T-Test and ANOVA between different elements of demographics with social and financial factors. Regression analysis revealed that financial issues have more influence on post-retirement planning. Gold, costly metals, and investment in real estate were found to be most preferred investment avenues. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1236432 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1236432 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1236432 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1238334_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abhishek Shukla Author-X-Name-First: Abhishek Author-X-Name-Last: Shukla Author-Name: Rajeev Srivastava Author-X-Name-First: Rajeev Author-X-Name-Last: Srivastava Title: Influence of ethical ideology and socio-demographic characteristics on turnover intention: A study of retail industry in India Abstract: Ascertaining the relationship between ethical ideology, socio-demographic characteristics and turnover intention appears to be a complex phenomenon. Through this study, an attempt has been made to investigate the relationship between ethical ideologies, individual differences and turnover intention. This study is based on ethical ideology model showing two dimensions (idealism and relativism) that plays an important role in ethical evaluation and behavior. The data were analyzed using descriptive statistics, Pearson correlations, and multiple regressions. Based on a survey of 564 employees of retail industry in India, ethical ideologies (e.g. idealism and relativism) are found to be negatively associated with turnover intention. Results of the relationship between demographic characteristics, ethical ideology and turnover intention have been found to be quiet interesting. The findings imply that ethical ideology and demographic characteristics will predict turnover intention in the organization. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1238334 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1238334 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1238334 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1239300_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Farrukh Author-X-Name-First: Muhammad Author-X-Name-Last: Farrukh Author-Name: Chong Wei Ying Author-X-Name-First: Chong Author-X-Name-Last: Wei Ying Author-Name: Nazar Omer Abdallah Ahmed Author-X-Name-First: Nazar Omer Author-X-Name-Last: Abdallah Ahmed Title: Organizational commitment: Does religiosity matter? Abstract: Purpose: The purpose of this study is to investigate the relationship between three dimensions of organizational commitment, namely; affective commitment, normative commitment, and continuance commitment. Method: Data were collected by the use of a structured questionnaire. Five hundred questionnaires were distributed and 306 usable questionnaires were collected back. Structural equation modeling was used to statistically test the model. We used SmartPLS V 2 software to assess measurement and structural model. Findings and contribution: The findings showed a positive relationship between religiosity, affective and normative commitment while no association was found between religiosity and continuance commitment. The study contributed to the domain of religion and organizational management by empirically testing the impact between the variables. To the best of the researchers’ knowledge, there is no empirical study has been conducted on the said variables to date. Implication: Religion is a system of beliefs which effects attitude and behavior of the individual not only in society but also in work place. Keeping the religion and employees separate in work place is similar to keeping the mind away from the body. We believe that man is triune creature, thus organizations must encourage the people to bring their whole self in to give their maximum. Limitation: This study only focused on the higher educational institutes for gathering the data and ignored the other sectors, which limits the application of the findings on other sectors. Moreover, as the study was conducted in Pakistan where majority of the population belong to Islam, thus we can say the majority of respondents answered the survey by keeping the Islamic teaching in mind which made the limited generalizability of findings. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1239300 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1239300 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1239300 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1239605_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sanjey Kumar Author-X-Name-First: Sanjey Author-X-Name-Last: Kumar Author-Name: Neeraj Kumar Author-X-Name-First: Neeraj Author-X-Name-Last: Kumar Title: An inventory model for deteriorating items under inflation and permissible delay in payments by genetic algorithm Abstract: Inventory models play a leading role in analyzing a lot of realistic situations arising at places like, food and vegetable markets, market yards, oil exploration industries, etc. In the present article, we developed an inventory model for deteriorating items with permissible delay in payment under inflation. In the given model, demand rate is considered as stock-dependent and deterioration rate of each item follows Weibull distribution. The model is developed under two different circumstances depending on whether the credit period is (1) less than the cycle time (2) greater than the cycle time. Also, a new algorithm is developed under these scenarios to obtain the EOQ. Finally results are analyzed and demonstrated with illustrative examples by Genetic Algorithm. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1239605 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1239605 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1239605 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1243504_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abhinav Gupta Author-X-Name-First: Abhinav Author-X-Name-Last: Gupta Title: Service quality and delivery in banking services—An Indian perspective Abstract: The banking service industry has experienced great change in recent decades. The present study covers the domains of Job satisfaction of employees and its impact on the service quality delivered by them. Exploring further the construct of employee job satisfaction amongst the three groups of banks, an attempt that is unique to this research, one finds that as expected, there is a difference between the three groups of banks in terms of the job satisfaction levels experienced by them. The overall job satisfaction is reported to be the highest amongst the PSU bank employees. The private and foreign bank employees are less satisfied compared to their counterparts working in PSU banks. Context job satisfaction factors (i.e. satisfaction with pay, variety of activities, environment and security) are more descriptive of employee job satisfaction than the content factors (i.e. satisfaction with work, customer interaction and promotion). In the case of PSU bank employees, the opportunity to interact does not contribute to the overall job satisfaction in the regression analysis. One striking result is that marital status is a significant contributor to overall job satisfaction of employees with married employees being more satisfied than the unmarried ones. The aspect of salary (pay) has the least contribution to the overall job satisfaction. This is a positive result in the sense that employees will not be influenced by higher pay offers from competitors but also draw the attention of the bank to the significant factors like environment, variety of activities that are major contributors to job satisfaction. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1243504 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1243504 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1243504 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1245939_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sana Anwaar Author-X-Name-First: Sana Author-X-Name-Last: Anwaar Author-Name: Ali Bin Nadeem Author-X-Name-First: Ali Bin Author-X-Name-Last: Nadeem Author-Name: Misbah Hassan Author-X-Name-First: Misbah Author-X-Name-Last: Hassan Title: Critical assessment of the impact of HR strategies on employees’ performance Abstract: Line managers are considered as one of the greatest assets of a company. Therefore, it is vital to satisfy them and keep them actively engaged so that they can add value to the organization. This research explores the alternative Human Resource (HR) strategies to support line managers at Sainsbury’s Southern. The research is based on semi-structured interviews conducted with line managers at various levels and across different departments of the company, aimed at exploring the perceptions and experience of the line managers in terms of HR devolution and the level of support provided to them by HR. Secondary data have been used to identify previous works on the topic of HR devolution as well as HR support to line and to also identify the various strategies to facilitate the line managers so that they can perform their new role more efficiently. The findings revealed that the trend of devolution has been successful as the employees interviewed are satisfied with the level of support provided to them by HR. However, some employees raised a few concerns i.e. inadequate training, unclear perceptions regarding the policies, increased workload, ineffective HR practices, etc., and feel that these need to be improved so that they can perform their new role more effectively. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1245939 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1245939 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1245939 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1248644_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nor Shaipah Abdul Wahab Author-X-Name-First: Nor Shaipah Author-X-Name-Last: Abdul Wahab Title: Malaysian multinational companies (MNC): Permanent and temporary nature of tax planning Abstract: Tax gap measures differences between tax theoretically due and tax actually paid. Researchers and authority attribute tax gap as a measure of tax planning. At a firm level, the measure is often referred to book-tax difference (BTD), which has been utilised by researchers as a measure of tax planning given the unavailability of tax return data. In line with tax gap, BTD measures the extent taxable income deviates from the accounting income. As multinational companies (MNC) have more opportunities to effectively avoid tax than the domestic-only companies, it is hypothesised that the MNC’s permanent component of BTD (PD) differs significantly from the temporary component (TD). The sample is Bursa Malaysia-listed MNC and the data are drawn from Datastream and annual reports. Using a direct consistency test, this study reports the behaviour of BTD and its main components, PD and TD, over 2008–2014. To investigate whether BTD can be explained by firm-specific, the data are also analysed using panel regression models. Foreign sales, earnings management and auditor are found significant in explaining the aggregated tax planning measure. PD is found as not only the source of the relationship but also outweighs TD in explaining the relationship. This study contributes to literature and practice in terms of the nature and behaviour of BTD and its components using MNC settings. Findings on disaggregated BTD can be inferred to MNC’s effective tax planning strategies, particularly in addressing the questions or debates of whether the MNC have effectively utilised tax planning opportunities through permanent BTD. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1248644 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1248644 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1248644 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1249233_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Majid Azizi Author-X-Name-First: Majid Author-X-Name-Last: Azizi Author-Name: Fatemeh Rahimi Author-X-Name-First: Fatemeh Author-X-Name-Last: Rahimi Author-Name: Charles D. Ray Author-X-Name-First: Charles D. Author-X-Name-Last: Ray Author-Name: Mehdi Faezipour Author-X-Name-First: Mehdi Author-X-Name-Last: Faezipour Author-Name: Mosen Ziaie Author-X-Name-First: Mosen Author-X-Name-Last: Ziaie Title: A decision model for prioritizing geographic regions for cellulosic renewable energy Abstract: This paper proposes a decision model for prioritizing geographic provinces in Iran to produce renewable energy from cellulosic materials by applying the Analytic Network Process (ANP). Biomass (forest residues, agricultural waste and wood) is a cellulosic material that can be used to produce thermal energy, electricity, and transportation fuels. The abundance, renewability, versatility, and carbon-neutrality make biomass a suitable feedstock for energy applications, and as an alternative for fossil fuels. Nine provinces in Iran are considered as possible locations for establishing renewable energy units. The ANP is used to synthesize and analyze the model. In different situations, all the decisions were affected by external factors; hence, the value-weighted competency model (benefits, costs, opportunities and risks) is calculated in the first stage with the influence of external factors on the competency model. Hierarchical designs of decisions are made for each of the competencies and their subsets. Paired comparison matrices associated with the degree of importance of each of the competencies were achieved in the second stage. In the final stage, subsets of competencies’ weighting values and their sub-options are identified through combination of the competencies and the best location is obtained. Finally, a sensitivity analysis of the model is performed and evaluated. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1249233 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1249233 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1249233 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1251555_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Farrukh Author-X-Name-First: Muhammad Author-X-Name-Last: Farrukh Author-Name: Chong Wei Ying Author-X-Name-First: Chong Author-X-Name-Last: Wei Ying Title: Corrigendum Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1251555 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1251555 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1251555 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1252549_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dakung Reuel Johnmark Author-X-Name-First: Dakung Reuel Author-X-Name-Last: Johnmark Author-Name: Tsenba Wummen Soemunti Author-X-Name-First: Tsenba Author-X-Name-Last: Wummen Soemunti Author-Name: Orobia Laura Author-X-Name-First: Orobia Author-X-Name-Last: Laura Author-Name: John C. Munene Author-X-Name-First: John C. Author-X-Name-Last: Munene Author-Name: Waswa Balunywa Author-X-Name-First: Waswa Author-X-Name-Last: Balunywa Title: Disabled students’ entrepreneurial action: The role of religious beliefs Abstract: People world over are engaged in entrepreneurship activities to promote societal and economic advancement. Along with the growing importance of entrepreneurial activity in economic growth comes concern over the religious dimension, especially as it relates to the Christian and Muslim world views. Religious beliefs are seen to be important in triggering entrepreneurial action. This study focuses on investigating the predicting role of religious beliefs on entrepreneurial action of disabled students. The study followed a descriptive survey where quantitative approach was employed. A total number of 262 questionnaires was administered to disabled students across the tertiary institutions (Universities, Polytechnics and Colleges) in Plateau State and Abuja-Nigeria. Analysis of data involved the use of descriptive statistics, correlation and Structural Equation Model. All the formulated hypotheses were also tested and the results revealed that vocation, social service and social networks significantly and positively influence entrepreneurial action. Like any other research, this study is limited in the following ways. Since only a single research methodological approach was employed, future research could undertake a mixed approach and triangulate to validate the current findings. Further, a longitudinal approach should be employed to study entrepreneurial action trends among disabled students over years. Finally, religious beliefs was studied and based on the results, there are other factors that may contribute in explaining entrepreneurial action of disabled students that were not part of this study. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1252549 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1252549 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1252549 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1253943_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kuo-Yu Huang Author-X-Name-First: Kuo-Yu Author-X-Name-Last: Huang Author-Name: Yea-Ru Chuang Author-X-Name-First: Yea-Ru Author-X-Name-Last: Chuang Title: A task–technology fit view of job search website impact on performance effects: An empirical analysis from Taiwan Abstract: Job search websites (JSWs) are widely used in online job recruitment. However, much of the research on JSWs has focused on technology. To capitalize on the performance associated with JSWs, research addressing the role of JSWs in e-recruiting is required. A nationally representative sample of jobseekers (N = 1,282) was surveyed regarding the JSWs use behaviors of the jobseekers. Task–technology fit is one factor that has been shown to influence both the use of information technology and its performance impacts on effectiveness. This study used the technology-to-performance chain as a framework to address the question of how task–technology fit influences the performance impact of JSWs. The results provided strong evidence of the importance of task–technology fit, which directly influenced performance impacts in e-recruiting, in addition to exerting an indirect influence through the level of utilization. As expected, task–technology fit had a strong influence on jobseeker unemployment duration. In contrast to expectations, social norms did not play a role in the performance impacts of JSWs. However, facilitating conditions and habit had a significant effect on the perceived impact of e-recruiting in JSW utilization. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1253943 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1253943 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1253943 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1254387_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ivy E.D. Schultz Author-X-Name-First: Ivy E.D. Author-X-Name-Last: Schultz Author-Name: Michelle H. Kovacs Author-X-Name-First: Michelle H. Author-X-Name-Last: Kovacs Author-Name: Dirk P. Janssen Author-X-Name-First: Dirk P. Author-X-Name-Last: Janssen Title: The perceived risk and the high involvement product purchase: Location-based advertisements using fearful and sensual appeals as risk reduction strategy in condom purchases Abstract: The goal of this research was to investigate the perceived risk of purchasing condoms and the risk-reducing effects of location-based advertisements. For the research, a quantitative approach was used. A questionnaire was distributed to 238 participants, using the Internet and physical distribution. This study found that 66% of the sample perceived social risk during the purchase of condoms. Of this percentage, 39% stated that embarrassment has stopped them from purchasing the product. Location-based advertisements were perceived negative, however also perceived informative by almost half of the sample. This study implies that advertisements have a positive effect on the perceived risk since the majority of the sample stated that their perceived purchase embarrassment was reduced after seeing the sensual (65%) and fearful (59%) advertisement. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1254387 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1254387 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1254387 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1254838_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Philip Owino Author-X-Name-First: Philip Author-X-Name-Last: Owino Author-Name: John C. Munene Author-X-Name-First: John C. Author-X-Name-Last: Munene Author-Name: Joseph M. Ntayi Author-X-Name-First: Joseph M. Author-X-Name-Last: Ntayi Title: Does responsibility accounting in public universities matter? Abstract: Responsibility accounting is an administrative accounting method that measures the results of each responsibility centre. The concept of responsibility accounting is vested in costs and revenues performance. Managers are evaluated based on what is under their control. Hence, the purpose of this paper is to examine if responsibility accounting matters in Ugandan public universities. The paper adopted a cross-sectional survey that included both quantitative and qualitative approaches to find out if responsibility accounting matters. The qualitative data supplement quantitative data. The findings indicate that there is a system of responsibility accounting. Costs and revenues are managed at respective departments. Heads of department have authority to manage their budget-allocated estimates. They are responsible for their decisions against their budgets or votes. Costs and/or revenues are accumulated and reported upward from departments and faculties to university authorities. This study signifies that responsibility accounting follows hierarchical patterns in public universities. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1254838 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1254838 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1254838 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1256594_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rickey E. Richardson Author-X-Name-First: Rickey E. Author-X-Name-Last: Richardson Author-Name: Reggie Hall Author-X-Name-First: Reggie Author-X-Name-Last: Hall Author-Name: Sue Joiner Author-X-Name-First: Sue Author-X-Name-Last: Joiner Title: Workplace bullying in the United States: An analysis of state court cases Abstract: Workplace bullying detrimentally impacts the bullied worker, co-workers, and potentially the entirety of the organization in which it takes place. Many nations, other than the United States, have long since recognized this impact and have implemented laws which provide injured parties a means to seek redress of their situations. Since there are no specific independent causes of action to address bullying in the workplace at either the Federal or State level, affected employees in the US face significant legal hurdles when seeking remedies to their situations. However, as evidenced by recent laws enacted by legislatures in Utah, Tennessee, and California and an employment policy enacted by a county in Georgia, a changing tide may be occurring. Court cases referencing workplace bullying have been analyzed in prior research, but there appears to be a gap in the analysis of United States’ State court cases consisting of those reported between January 2009 and 31 December 2015. Content analysis was utilized in order to bring research up to date. Injured parties and their legal representatives, as well as employers who are interested in potentially minimizing claims, creating better workplaces, and improving productivity may benefit from the findings of this study. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1256594 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1256594 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1256594 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1257555_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Willison Doma Ntemi Author-X-Name-First: Willison Doma Author-X-Name-Last: Ntemi Author-Name: Ulingeta Obadia Mbamba Author-X-Name-First: Ulingeta Obadia Author-X-Name-Last: Mbamba Title: The relationship between electronic readiness and corruption reduction: Countrywide data analysis Abstract: This study analyzed whether or not there is any correlation between the level of electronic readiness (e-readiness) and corruption in countries. The study was guided by the theory of network society, the Unified Theory of Acceptance and Use of Technology (UTAUT) as well as Technology Acceptance Model (TAM). The study opted for secondary data from 147 countries of the world for both measures of e-readiness (Global Information Technology) and corruption perception index (from Transparency International) for 2014. Statistical analysis was done using correlation and regression analyses. Four sub measures for e-readiness included networked readiness index, environment readiness index, society readiness index, and usage readiness index (independent variables). Results from the study showed there is correlation between the two variables. Based on the objective of this study, it is concluded that the higher the e-readiness, the low the corruption. This implies that one way of combating corruption is to attain good e-readiness index. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1257555 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1257555 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1257555 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1258132_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dag Øivind Madsen Author-X-Name-First: Dag Øivind Author-X-Name-Last: Madsen Author-Name: Maria Storsveen Author-X-Name-First: Maria Author-X-Name-Last: Storsveen Author-Name: Pål Klethagen Author-X-Name-First: Pål Author-X-Name-Last: Klethagen Author-Name: Tonny Stenheim Author-X-Name-First: Tonny Author-X-Name-Last: Stenheim Title: The diffusion and popularity of Lean in Norway: An exploratory survey Abstract: Although commentators have noted that Lean currently is receiving a great deal of attention in Norway, little is known about how and to what extent Lean is used by Norwegian organizations. The overall purpose of this paper is to present the results of an explorative survey that attempts to map the diffusion and popularity of Lean in Norway. The results indicate that the adoption rate is still quite low, but that Lean is relatively more widely used in industries such as manufacturing and accounting, auditing and finance. Furthermore, the results indicate that Norwegian organizations are relatively recent adopters of Lean. Among users there is a general consensus that Lean has positive effects on organizational performance. At the same time, a wide range of implementation challenges are reported. These findings are discussed in relation to the extant literature on Lean. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1258132 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1258132 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1258132 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1258133_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dinkwanyane Kgalema Mohuba Author-X-Name-First: Dinkwanyane Kgalema Author-X-Name-Last: Mohuba Author-Name: Krishna Govender Author-X-Name-First: Krishna Author-X-Name-Last: Govender Title: The merger of historically disadvantaged tertiary institutions in South Africa: A case study of the University of Limpopo Abstract: Since the merger, few attempts have been made to interrogate the role of leadership on the operational stability of the new university. By employing a qualitative approach, this study allowed the participants to construct an accurate and, in-depth account of what really transpired during and after the merger. A case study design was used to focus intensely on the leadership challenges bedeviling the merger, using descriptive themes and qualifying vocabulary. Ten Project Steering Committee members of the merged institution were purposively selected to participate in the study. It was ascertained that most of the merger challenges related to poor communication, lack of stakeholder convergence, absence of buy-in from influential constituencies, lack of coherent strategies to deal with change and a lack of trust among the key drivers of the merger. It is recommended that government needs to ensure that future university mergers are stakeholder, rather than politically driven. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1258133 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1258133 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1258133 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1258134_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mondher Fakhfakh Author-X-Name-First: Mondher Author-X-Name-Last: Fakhfakh Title: Understandability of unmodified audit report on consolidated financial statements: A normative and advanced study of the international normalization Abstract: The consolidated audit report is considered among the most used tools of financial communication. It is a written message that conveys the opinion of the independent auditor on the consolidated financial statements. Theoretically, the same report can reinforce the mechanisms and systems of governance of corporate groups. The consolidated audit report must be readable by all users of the financial statements and readers of financial information. Comprehensibility of the report is a qualitative feature that enhances the usefulness of financial information. Internationally, the content of the consolidated audit report is standardized by the International Standard on Auditing 700. The linguistic imperfection of international accounting standardization can reduce the relevance and reliability of the consolidated audit report. This article analyzes the structure and language features of this report. It measures the linguistic performance of the illustration provided by the international standard ISA 700, and discusses the impact of the translation of the normative consolidated audit report. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1258134 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1258134 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1258134 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1258135_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Øyvind Bjørgum Author-X-Name-First: Øyvind Author-X-Name-Last: Bjørgum Title: MNCs entering an emerging industry: The choice of governance mode under high uncertainty Abstract: This paper provides insights into the choice of governance mode among relatively similar multinational companies (MNCs) entering into an emerging industry characterised by high uncertainty related to technology, market and policy framework. The study utilises a multiple case study methodology, including interviews with members of five MNCs and the perspective of their investees. The case companies are global leaders in related industries (such as hydropower and wind energy), and they have all chosen to enter the tidal energy industry with a similar technology. Based on their choice of governance mode, the case companies are divided into two groups: “Flexibility” and “Control”. The study elaborates on how the two groups’ governance mode choices are driven by “real options” (RO) and “transaction cost economics” (TCE) logic when assessing the high uncertainty related to the technology, the emerging industry and the relationships with potential firms to be invested in. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1258135 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1258135 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1258135 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1259088_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Geraldine Arbogast Rasheli Author-X-Name-First: Geraldine Arbogast Author-X-Name-Last: Rasheli Title: Small business value chains in local government authorities (LGAs) procurement contracts in Tanzania Abstract: Objective: To assess attitudes toward including small furniture value chains in local government authorities (LGAs) procurement contracts in Tanzania. Methodology: A transaction cost economics theory was used with multiple case study design. Four district executive directors and four small furniture owners were selected purposively. Findings: High transaction costs are experienced by direct actors i.e. both manufactures of furniture and LGAs due to problems associated with furniture manufacturers’ characteristics, business capacity, difficulty procedures in public procurement for both pre- and post-contracting stages. Information search costs are high among small furniture value chains participants. Monitoring costs are mainly on waiting time to be paid after delivering furniture among small manufacturers and those associated with small capacity of manufacturers for the case of clients, i.e. LGAs. Upgrading by joining imported furniture and old-fashioned furniture value chains is among the strategies used to reduce both transaction and production costs. Originality: Looks at attitudes toward including local furniture value chains in public procurement contractual process using a transaction costs approach from both potential suppliers and clients. Limitation: Quantitative approaches could not be adopted because there is only a small number of local small-furniture manufacturers participating in public procurement process. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1259088 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1259088 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1259088 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1259879_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hart O. Awa Author-X-Name-First: Hart O. Author-X-Name-Last: Awa Author-Name: Ojiabo Ukoha Author-X-Name-First: Ojiabo Author-X-Name-Last: Ukoha Author-Name: Best C. Eke Author-X-Name-First: Best C. Author-X-Name-Last: Eke Title: Adoption of emerging ICTs: The role of actors in a social network Abstract: This paper uses actor network theory (ANT) to provide further insight into ICT adoption framework by showing how the diverse actors in small service(s) businesses guarantee continuous adoption of emerging ICT amidst many influences. On the basis of purposive sampling, unstructured and semi-structured interviews were conducted with 21 respondents from fast food organizations and IT firms. However, despite the opposition amongst the actors in the socio-technical network, ICT innovations are often adopted by small service businesses though the managers’ adoption decision is regularly shaped by various factors which in turn reinforce other actors’ pre-conceived beliefs, attitudes and values. Adoption follows a dynamic path based on trial and error and each stage is vital, distinct, integrated and provides different implication(s). The proposed framework supports all sizes of businesses but each stage in the adoption process is treated on its own merit. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1259879 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1259879 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1259879 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1261525_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hassan Jamil Author-X-Name-First: Hassan Author-X-Name-Last: Jamil Author-Name: Waheed Akhter Author-X-Name-First: Waheed Author-X-Name-Last: Akhter Title: Investigating the impact of Shari’ah perception on customer switching intentions: A study of Takāful and conventional insurance Abstract: The core objective of this paper is to examine the relationship between the Shari’ah perceptions and the customers’ switching intentions in both Takāful and Conventional Insurance. In today’s world, most of the businesses are focusing on customer retention rather than the customer acquisition. However, our current knowledge of insurance systems is unable to address the crucial issues of target achieving marketing tactics. Takāful is firming its roots in Muslim communities across the globe. As per customer satisfaction been considered as an important factor of customer switching, we have gone further and investigated the mediating role of customer satisfaction to customer switching intentions. The sample size of 400 customers of major life Insurance and family Takāful companies was taken using convenient sampling method. Mediation analysis was performed to test the mediating role of customer satisfaction in Family Takāful and Life Insurance. The impact of Shari’ah perceptions in life insurance and family Takāful was found significant. Furthermore, customer switching intentions were partially mediated by customer satisfaction. This study has some important implications for the insurance/Takāful practitioners and policymakers. It urges the Insurance/Takāful operators to maintain and develop strong long-term relationships with the customers to reduce their switching intentions. For Takāful practitioners, there is a need to develop clear understanding of Takāful in the minds of customers as well as general public. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1261525 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1261525 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1261525 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1261526_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Juliet Wakaisuka-Isingoma Author-X-Name-First: Juliet Author-X-Name-Last: Wakaisuka-Isingoma Author-Name: Josiah Aduda Author-X-Name-First: Josiah Author-X-Name-Last: Aduda Author-Name: Gituro Wainaina Author-X-Name-First: Gituro Author-X-Name-Last: Wainaina Author-Name: Cyrus Iraya Mwangi Author-X-Name-First: Cyrus Iraya Author-X-Name-Last: Mwangi Title: Corporate governance, firm characteristics, external environment and performance of financial institutions in Uganda: A review of literature Abstract: Main Objective of the Study: Examine the relationship among corporate governance, firm characteristics, external environment, and performance of financial institutions in Uganda. Value of the Study: The paper is expected to create value to different categories of groups like: the central bank, as a regulatory body; financial institutions that can benchmark with the views of different scholars; the public can make suitable decisions regarding choices where to bank and borrow; the academia in terms of research; and the government in terms of planning, policy formulation, and budgeting for the country. The paper is expected to make significant contributions to theory building by affirming to current theories. The paper made policy recommendations aimed at enhancing firm performance within the sector, given the magnitude of corporate governance, firm characteristics, and the external environment. The paper provided a different perspective of understanding firm performance of financial institutions by integrating, the agency theory, resource dependence theory, transaction cost theory, and the stakeholder theory. Theoretical Foundation: Agency theory, transaction cost theory, stakeholder theory, and resource dependency theory. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1261526 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1261526 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1261526 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1262107_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammad Anisur Rahman Author-X-Name-First: Mohammad Anisur Author-X-Name-Last: Rahman Author-Name: Xu Qi Author-X-Name-First: Xu Author-X-Name-Last: Qi Author-Name: Mohammad Shahfayet Jinnah Author-X-Name-First: Mohammad Shahfayet Author-X-Name-Last: Jinnah Title: Factors affecting the adoption of HRIS by the Bangladeshi banking and financial sector Abstract: Human Resources Information Systems (HRIS) has become a global HR practice in the developed nations for its strategic contributions. However, developing nations such as Bangladesh seemed to face challenges in deploying HRIS in different sector especially in Banking and financial sector. This study attempted to identify the salient factors affecting adoption of HRIS by Bangladeshi banking and financial sector through applying the unified theory of acceptance and use of technology (UTAUT) model. A structured questionnaire, designed based on the model construct, applied to pull data from 300 participants in the various banking and financial organization in Bangladesh. These data were analyzed through SmartPLS 3.0. We found social influence of market leader and behavioral intention of the management of the organization have a significant effect on the intent to adopt HRIS. However, social influence found to have both direct as well as partially mediated (by behavioral intention) effect on the adoption of HRIS. The findings suggest the practitioners to adopt the HRIS to gain the first mover advantage to avoid the bandwagon effect that make the HRIS-related competitive advantage evaporate quickly. The researchers in future may conduct a cross-cultural study to see whether the same variables are influencing the adoption of HRIS in the other culture and the country or may include more variables in the study to accommodate the ever-changing technology and human preferences. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1262107 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1262107 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1262107 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1265803_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ming Guan Author-X-Name-First: Ming Author-X-Name-Last: Guan Title: Income diversification of Chinese rural households after they rent out land Abstract: Economic reforms in China have created opportunities for rural households pursue different types of livelihood strategies to source income from a combination of income-earning activities. A number of rural households rent out their land and choose income diversification strategies. It is speculated that these strategies might be closely interrelated, but proper statistical tests are lacking. Using China Family Panel Studies data, we identify influencing determinants of income diversification activities of Chinese rural households. This paper first examines the factors that determine the participation of farm households in one business activity, using three separate logit regressions. Seemingly unrelated bivariate probit regression (SURBP) is used to examine the factors that determine the participation of farm households in two income activities, and investigates whether the participation in them influences one another. This paper uses a multivariate probit model (MVP) to reflect the fact that in practice, Chinese rural households simultaneously consider the use of various business activities. Using data from a large-scale household survey, results from bivariate probit regression suggest that business activities are influenced one another insignificantly. The results from MVP indicate that simultaneous business activities take poor effect. Finally, some feasible policies are suggested. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1265803 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1265803 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1265803 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1266786_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jamal Ahmed Hama Kareem Author-X-Name-First: Jamal Ahmed Author-X-Name-Last: Hama Kareem Author-Name: Wirya Najm Rashid Author-X-Name-First: Wirya Najm Author-X-Name-Last: Rashid Author-Name: Daroon Faridun Abdulla Author-X-Name-First: Daroon Faridun Author-X-Name-Last: Abdulla Author-Name: Othman Kareem Mahmood Author-X-Name-First: Othman Kareem Author-X-Name-Last: Mahmood Title: Social media and consumer awareness toward manufactured food Abstract: Consumer awareness of the many important issues in daily life is one of the most important priorities, and this awareness liberates society from many of these problems, thereby making that society sophisticated and civilized. However, many societies, especially in developing countries, are experiencing problems in sensitizing consumers about many of the necessary everyday products, especially the manufactured food products that have become one of the basic ingredients of the meals on the table every day. Given the importance of the foregoing, the current study tried to investigate the important social issue, which is represented in the role that can be played by social media in consumer awareness toward manufactured food products in terms of health risks that can result due to the consumption of these products due to non-awareness of the dangers. To achieve this end, the quantitative method for data collection in the framework of the case study was chosen. This has been through the use of a questionnaire survey that has already been tested. The sample of the study was 351 respondents selected based on stratified sampling technique. The criteria for choosing the respondents to be part of the study were based on the full time employee of the organization. The results of the study revealed that the modern social media have a greater role than traditional social media in the consumer awareness toward manufactured food products. The study concludes with future directions for researchers interested in the area. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1266786 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1266786 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1266786 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1266787_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ying-Chin Ho Author-X-Name-First: Ying-Chin Author-X-Name-Last: Ho Author-Name: Wen Bo Wang Author-X-Name-First: Wen Bo Author-X-Name-Last: Wang Author-Name: Wen Ling Shieh Author-X-Name-First: Wen Ling Author-X-Name-Last: Shieh Title: An empirical study of green management and performance in Taiwanese electronics firms Abstract: Global warming and increased pollution from electronics production highlight the importance of green management (GM) for Taiwanese electronics firms. Through a survey of 213 Taiwanese electronics manufacturers, this study empirically examines the influence of GM on organizational performance improvement. Drawing on a moderated hierarchical regression analysis, we evaluate the general relationship between specific GM practices and performance. The findings indicate that GM has a significant impact on firm performance. We then investigate how contingency factors, circumstance uncertainty (CU), operation management philosophy, and total quality environmental management (TQEM) influence the relationship between GM practices and firm performance. Several crucial relationships are derived from our results. The moderating effects of CU and TQEM demonstrate that in some cases with certain GM practices, the inclusion or exclusion of CU and TQEM might reduce or improve performance. This study also discusses the managerial implications of the research results. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1266787 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1266787 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1266787 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1272815_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muzammal Ilyas Sindhu Author-X-Name-First: Muzammal Ilyas Author-X-Name-Last: Sindhu Author-Name: Shujahat Haider Hashmi Author-X-Name-First: Shujahat Haider Author-X-Name-Last: Hashmi Author-Name: Ehtasham Ul Haq Author-X-Name-First: Ehtasham Author-X-Name-Last: Ul Haq Title: Impact of ownership structure on dividend payout in Pakistani non-financial sector Abstract: The purpose of this study is to analyze the impact of ownership structure on dividend payout (DIV) ratio of 100 companies related to non-financial sector listed in Karachi stock exchange for the sample period of 2011–2015. Fixed effects model as a panel data analysis technique indicates that managerial ownership (MO) has shown significant and negative impact on DIV which indicates that as MO rise, they will prefer to retain instead of distribution. Institutional ownership is showing significant and positive behavior with DIV ratio which also showing favorable arguments for dividend distribution. Change in earnings and operating cash flows as control variables are not making variation in DIV. Further, firms having favorable firm’s value and higher firm’s size lead to distribute more dividends with good faith and reputation. Leverage and DIV ratio relationship are an indication of cash flow theory, all earnings must be distributed among shareholders while positive and favorable NPV projects must be availed through debt financing. This study provides supports to shareholders in adjusting their investment strategies because it provides information regarding dividend policies. Journal: Cogent Business & Management Issue: 1 Volume: 3 Year: 2016 Month: 12 X-DOI: 10.1080/23311975.2016.1272815 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1272815 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1272815 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1262490_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lukito Adi Nugroho Author-X-Name-First: Lukito Adi Author-X-Name-Last: Nugroho Title: Real options valuation of franchise territorial exclusivity Abstract: With the maturity of the franchise system, franchisors have to look for new markets to capitalize constantly. This continuing expansion comes at the expense of the existing franchise establishments, as it could lead to territorial encroachment. One possible solution to mitigate this problem is by offering territorial exclusivity rights (TER) of new potential location to the existing franchisee. Yet, pricing the value of TER is not simple due to contingent claim nature of this rights. Hence, the goal of this paper is to model the TER using real options approach, a financial options valuation method that applies in real business. The real options will be built using Datar–Mathews method and then simulated using hypothetical case data. Results and implications are also discussed. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2016.1262490 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1262490 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1262490 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1268356_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tadesse Zenebe Lema Author-X-Name-First: Tadesse Author-X-Name-Last: Zenebe Lema Title: Determinants of bank technical efficiency: Evidence from commercial banks in Ethiopia Abstract: The main objective of this study is to examine the determinants of the technical efficiency of commercial banks in Ethiopia over the period from 2011 to 2014. For this purpose, the study used secondary data from the annual reports of the commercial banks in Ethiopia under study. To estimate the technical efficiency score DEA was employed on input variables (interest expense, operating expense and deposit) and output variables (interest income, non-interest income and loan). The estimated technical efficiency score indicated that, Under the constant returns to scale assumption Abay bank, Construction and Business bank and Cooperative bank of Oromia are found to be less efficient, while Nib international bank and Oromia international bank are found to be more efficient. Under the variables returns to scale assumption Construction and Business bank, Abay bank and Cooperative bank of Oromia are found to be less efficient while Oromia international bank, Awash international bank and Wegagen bank are found to be more efficient. It is also confirmed that Oromia international bank and Nib international bank are the most scale efficient commercial banks in Ethiopia compared to the commercial banks incorporated in the study while Berhan international bank and Awash international bank are the least scale efficient banks. A Tobit model is used to examine the determinants of technical efficiency. Accordingly, it is found that level of capitalization, liquidity risk, return on asset and market share are found to have positive and significant effect on the technical efficiency score. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2016.1268356 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1268356 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1268356 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1270706_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fernando Rojas Author-X-Name-First: Fernando Author-X-Name-Last: Rojas Title: A methodology for stochastic inventory modelling with ARMA triangular distribution for new products Abstract: This paper proposes a stochastic inventory policy of continuous review with random demand described with temporal dependence through an autoregressive moving average (ARMA) model with explicative variables, of usefulness in new products without a history of demand data, assuming a triangular distribution. Optimization of the cost function related to the inventory model is obtained considering the expected value and variance marginal stationary of the demand per unit time and stochastic programming. The proposed policy is exemplified with real-world demand data from a Chilean hospital, where the demand of products (drugs) are correlated with other products and autocorrelated. The proposed methodology shows a useful tool for administrators who must decide optimal batch sizes and their reorder points when there is a low availability of demand data and is known to have a temporal structure. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2016.1270706 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1270706 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1270706 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1270712_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yukiko Konno Author-X-Name-First: Yukiko Author-X-Name-Last: Konno Author-Name: Yuki Itoh Author-X-Name-First: Yuki Author-X-Name-Last: Itoh Title: A creative city planning framework by a private company: Case study of the development of Futako-Tamagawa by Tokyu Abstract: While most studies of the creative city focus on the policy of government or local government, we study the creative city framework led by a private company. Concretely, we study the creative city planning framework by Tokyu Corporation on the Futako-Tamagawa area in Setagaya Ward in Tokyo. Based on the three “T’s” framework, which was advocated by Florida, we examine how the private company develops a creative city. Moreover, we address how the government and local government support it. Thereby, we reveal the actual conditions of the private company work on the creative city and suggest a private company strategy and a governmental measure of urban development. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2016.1270712 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1270712 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1270712 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1271384_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Randall Robbins Author-X-Name-First: Randall Author-X-Name-Last: Robbins Title: The untapped potential of the ADHD employee in the workplace Abstract: As diagnoses increase, Attention Deficit Disorder (ADD) and Attention Deficit Hyperactivity Disorder (ADHD) have come to the forefront of popular understanding. Subsequently, much discussion exists concerning the legal and social ramifications for those who have ADD or ADHD in the workplace. Although many people with ADD or ADHD will not qualify for special treatment under the Americans with Disabilities Act, the absence of legal requirements guiding management does not mean that managers’ responsibilities end. The greatest task for managers of ADD/ADHD employees will be working with their conditions, rather than against them, in order to foster efficiency and productivity in the workplace. Management solutions for employees with ADD and ADHD are compiled in light of their positions as valuable components of today’s workforce. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2016.1271384 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1271384 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1271384 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1273081_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nana Yaw Oppong Author-X-Name-First: Nana Yaw Author-X-Name-Last: Oppong Title: Exploring the importance of human resource activities-strategies alignments: Interactive brainstorming groups approach Abstract: The authors explore the importance of aligning human resource (HR) activities to HR strategies in the work of business organisations. Employing interactive brainstorming groups approach, 21 MBA/MPhil students of the Department of Management Studies of the University of Cape Coast, Ghana were put into 3 groups to discuss and generate ideas on HR activities and their strategic linkages while the researcher guided and provided the needed materials. Objectives of the study include (1) to identify a bundle of HR activities and a set of HR strategies; and (2) to ascertain how the various HR activities could align appropriately with the HR strategies to enhance the work of the HR department. The groups identified and agreed on seven HR activities including job design; recruitment; selection; separation and retention; performance management; employee training; and compensation, and aligned with each of the four identified HR strategies including Bargain Labourer; Free Agent; Loyal Soldier; and Committed Expert. The outcome brings to the fore the need for HR professionals to extend operations beyond their traditional role and approach their work more strategically to better manage their employees to feed into the organisation’s strategic direction. The study contributes to extending our understanding of the importance of effective alignment of day-to-day HR activities to HR strategies for effective people management and, therefore, refutes the popular view that strategy is always a top management activity. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2016.1273081 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1273081 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1273081 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1273082_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Khalil-Ur Rahman Author-X-Name-First: Khalil-Ur Author-X-Name-Last: Rahman Author-Name: Waheed Akhter Author-X-Name-First: Waheed Author-X-Name-Last: Akhter Author-Name: Saad Ullah Khan Author-X-Name-First: Saad Ullah Author-X-Name-Last: Khan Title: Factors affecting employee job satisfaction: A comparative study of conventional and Islamic insurance Abstract: This paper attempts to investigate the factors that affect job satisfaction of sales agents from Islamic (Hereafter; Takāful) and conventional insurance of Pakistan using Herzberg two-factor motivation theory. Using multi-stage stratified random sampling, we received a total of 318 usable responses (185 from family Takāful and 133 from life insurance). A multiple regression and hierarchal regression model including 11 hygiene–motivational factors were used to examine job satisfaction in the presence of moderating factor Shari’ah perception. The outcomes regarding Herzberg two-factor theory were entirely distinctive between those two direct sales groups with the presence of moderating variable Shari’ah perception. Without moderating the effect of Shari’ah perception, family Takāful and conventional life insurance full-time direct sales agents demonstrated that hygiene factors and motivational factors were both more effective indicators of job satisfaction in Pakistani context. While checking the moderating effect in the presence of moderating variable Shari’ah perception, family Takāful sales agents are satisfied with hygiene factors where the motivators are not significantly affected by Shari’ah perception. On the other hand, conventional life insurance sales agents have no concern with Shari’ah perception. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2016.1273082 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1273082 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1273082 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1273816_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Simon Morgan Author-X-Name-First: Simon Author-X-Name-Last: Morgan Author-Name: Krishna Govender Author-X-Name-First: Krishna Author-X-Name-Last: Govender Title: Exploring customer loyalty in the South African mobile telecommunications sector Abstract: The South African mobile telecommunications environment has become increasingly competitive, thus there is increased focus on acquiring and retaining loyal customers in order to facilitate repeat purchases, guarantee future revenues and shield the customer base from competitive activity. In the light of the aforementioned, an online survey which comprised questions on loyalty, customer satisfaction, brand image, perceived quality and perceived value, was conducted among 110 customers of the South African (SA) mobile telecommunications industry. A number of hypotheses were formulated proposing relationships among the above-mentioned variables. The findings which resulted from structural equation and multiple regression modelling, revealed that customer satisfaction has the most significant positive effect on customer loyalty. Customer brand image and perceived value have a significant positive effect on customer satisfaction, but not customer loyalty. By implication, brand image and perceived value indirectly influence customer loyalty, through influencing customer satisfaction. The findings imply that the management of mobile telecommunications businesses in SA should focus on customer satisfaction and its antecedents, if they wish to develop a cadre of loyal customers. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2016.1273816 File-URL: http://hdl.handle.net/10.1080/23311975.2016.1273816 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1273816 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1280895_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Henry Kofi Mensah Author-X-Name-First: Henry Kofi Author-X-Name-Last: Mensah Author-Name: Ahmed Agyapong Author-X-Name-First: Ahmed Author-X-Name-Last: Agyapong Author-Name: Dorcas Nuertey Author-X-Name-First: Dorcas Author-X-Name-Last: Nuertey Title: The effect of corporate social responsibility on organizational commitment of employees of rural and community banks in Ghana Abstract: Researchers have mostly focused on the effect of corporate social responsibility engagement on customer behaviour. In this paper, an attempt is made at assessing the effect of corporate social responsibility engagement on employee commitment to their organizations. A self-reported questionnaire was used to collect the data from 145 employees of 50 Rural and Community Banks (RCBs) across Ghana. The study found a strong positive relationship between engagement in corporate social responsibility and employee commitment. Engagement in corporate social responsibility explained 54.1% of the total variation on employee commitment. However, this relationship is insignificant when educational level and years of working with the bank is controlled for. Gender however does not confound this relationship. This must inform decision-making regarding the planning and implementation of CSR strategies in organizations. It is acknowledged that having particular concern for the welfare of employees will boost the employee’s commitment and by extension, their performance and ultimately the growth of the Organization. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1280895 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1280895 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1280895 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1280896_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nestor Asiamah Author-X-Name-First: Nestor Author-X-Name-Last: Asiamah Title: Enhancing nurses’ emotional intelligence: Are tenure prolongation, education and in-service training applicable methods even when not specialized? Abstract: Background/objective: Many health care institutions and employers have begun to realize the need for health professionals’ emotional intelligence to be improved continuously. Education, in-service training and tenure prolongation have been the traditional methods for developing and enhancing competencies in the literature. This study attempts to ascertain whether or not these three traditional methods are applicable for enhancing the emotional intelligence of nurses if not specialized. Design/methodology/approach: A cross-sectional quantitative research design was used in this study. A self-reported questionnaire was used to collect data from 532 nurses in Accra North, who were selected using the simple random sampling method. Confirmatory Factor Analysis was used to test hypotheses. Findings: The resulting model is of good fit at 5% significance level [χ2 = 0.805, p = 0.369]. None of the three methods was found to serve as an effective method when not specialized, though each pair of them is positively correlated. It is concluded that none of the three methods can be used to enhance nurses’ emotional intelligence if not specialized. The need for employers and institutions to design and implement the three methods for the specific purpose of enhancing nurses’ emotional intelligence is therefore worth considering. Originality/value: This study is the first to verify whether or not in-service training, education and tenure prolongation improve the emotional intelligence of nurses when not specialized. Apart from its contributions to the literature, this study is expected to serve as a model for conducting similar studies in future. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1280896 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1280896 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1280896 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1280897_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Gary Senecal Author-X-Name-First: Gary Author-X-Name-Last: Senecal Title: Solidarity and camaraderie—A psychosocial examination of contact sport athletes’ career transitions Abstract: When examining the difficulties contact sport athletes face in their career transitions, it is of serious value to investigate the unique role that the social experience of camaraderie and solidarity have had on the athletes during their careers. Consequently, the inability to recreate meaningful relationships after sport might play a significant role in shaping some of the difficulties—including psychological, motivational, emotional, and social struggles—that have been highlighted when considering the career transitions of this population. This paper examines the psychosocial dynamics of this loss by accessing qualitative research methods that evoke the subject experience of the athletes. When expressing accounts of their own lived-experience of this transition, participants often noted how difficult it was to recreate unique aspects of being a teammate—trust, sacrifice, resilience, fitting a specifically defined role, blunt honesty, and singular closeness—in their workplaces, life, and relationships after sport. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1280897 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1280897 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1280897 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1284390_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Wondwesen Tafesse Author-X-Name-First: Wondwesen Author-X-Name-Last: Tafesse Author-Name: Anders Wien Author-X-Name-First: Anders Author-X-Name-Last: Wien Title: A framework for categorizing social media posts Abstract: Brand posts are concise and recurrent updates created by brands and sent out to their followers on social media. Brand posts play a crucial linking role by connecting brands to their customers and fans on a daily basis. Brand posts represent a rich form of communication that convey various brand meaning and experiences using multiple media formats. Despite this, however, brand posts have not been subjected to formalized analyses in the literature. Accordingly, the purpose of this study is to conduct a formalized analysis of brand posts and propose a systematic framework to categorize them. With this aim, the study performed qualitative content analysis involving three interrelated coding procedures. First, the study reviewed the relevant literature to identify pre-existing coding categories (deductive coding). Second, the study drew together systematic inferences from a purposive sample of brand posts (n = 371) to derive new coding categories (inductive coding). Finally, the study implemented a double-coding procedure on a probabilistic sample of brand posts (n = 249) to validate the initial coding categories (validation coding). Together, the three coding procedures produced 12 exhaustive and mutually exclusive categories of brand posts. The proposed categorization offers a comprehensive framework to think about brand posts. For marketers, it provides guidance to create the stream of content necessary to stimulate daily customer interaction on social media. For researchers, it offers a solid conceptual foundation to categorize, code and model brand posts. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1284390 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1284390 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1284390 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1284391_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lawrence Musiitwa Kyazze Author-X-Name-First: Lawrence Musiitwa Author-X-Name-Last: Kyazze Author-Name: Isaac Nabeta Nkote Author-X-Name-First: Isaac Nabeta Author-X-Name-Last: Nkote Author-Name: Juliet Wakaisuka-Isingoma Author-X-Name-First: Juliet Author-X-Name-Last: Wakaisuka-Isingoma Title: Cooperative governance and social performance of cooperative societies Abstract: The purpose of the study was to examine the relationship between cooperative governance and non-financial performance of cooperative societies in Uganda. The study used cross-sectional design and data were collected from 293 cooperative societies in Uganda. Confirmatory factor analysis and structural equation modeling were used to develop measurement model and test statistical modeling. The findings revealed a significant and positive relationship between monitoring rights and social performance. Besides, there was also a significant and positive relationship between innovation and social performance. However, the relationship between ratification of management decisions and social performance, and policy compliance and social performance was not statistically significant. Overall, cooperative governance was a good predictor of social performance. The paper contributes to the literature by identifying predictors of social performance in cooperative societies from a developing country perspective. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1284391 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1284391 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1284391 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1285641_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: The Editors Title: Acknowledgement of Reviewers Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23312025.2017.1285641 File-URL: http://hdl.handle.net/10.1080/23312025.2017.1285641 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1285641 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1287980_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Amalia Duţu Author-X-Name-First: Amalia Author-X-Name-Last: Duţu Author-Name: Mihaela Diaconu Author-X-Name-First: Mihaela Author-X-Name-Last: Diaconu Title: Community participation for an open public administration: Empirical measurements and conceptual framework design Abstract: The principle of open public administration is very important in the process of the European public institutions reforms but the implementation of this principle remains a very difficult task and an issue under debate for practitioners and researchers. Moreover, the local public managers are facing important challenges of sustainable development of the communities within the constraints of the resources, but also into the context of the lack of public trust. The value co-creation is a concept developed within the business, but integrated into the practice of public administration within the conceptual nature of citizens’ participation and that of open public administration. This study was developed based on the premises that participation is the “catalyst” of the government opening process, and trust represents a key input of the public participation. Using an integrative research methodology, this study was intended to generate new insights for measuring the potential of citizens’ participation by introducing a community structure approach in this respect. On the other hand, in this study, a conceptual framework of participation was developed, being addressed to the public managers in order to manage the co-creation value process, extending the market orientation concept (business concept) within the practice of public institutions. In order to fulfill the purpose of this study, a citizens’ survey was conducted in a community in Romania. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1287980 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1287980 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1287980 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1290331_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Najeb Masoud Author-X-Name-First: Najeb Author-X-Name-Last: Masoud Title: The effects of mandatory IFRS adoption on financial analysts’ forecast: Evidence from Jordan Abstract: This paper examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on the ability of financial analysts to forecast earnings accurately in Jordan during the period 2002–2013. The methodology involved the use of a panel data model and the regression with temporal “dummy” variables in order to test the hypotheses formulated for the study. The research findings show after mandatory IFRS adoption has improvements in the ability of analysts to forecast earnings (decrease in error and dispersion). These findings are evidence of an improvement in earnings quality of Jordan listed firms after the collective requirement to adopt IFRS. The evidence from the study also shows the debate on the desirability of the current move towards one global set of accounting standards as results are robust to several changes in model specifications. The study contributes to the previous finding dealing with the additional quality informational content stemming and, more specifically the quality of earnings from mandatory of IFRS adoption. The originality of this study consists primarily in the use of a long analysis period following the implementation of IFRS that should reduce divergences between analysts, causing a decrease in earnings forecast error and dispersion. Therefore, this study examines only the Jordan context; it’s interesting for future research to study the effect of IFRS mandatory adoption for several countries, especially in emerging market. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1290331 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1290331 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1290331 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1290891_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yu-Ping Wei Author-X-Name-First: Yu-Ping Author-X-Name-Last: Wei Author-Name: Shih-Han Huang Author-X-Name-First: Shih-Han Author-X-Name-Last: Huang Title: Food traceability system as elevating good corporate social responsibility for fast-food restaurants Abstract: The assurance of food quality occurs through a process of “double branding” at food services. This study considers the relationship between consumers’ perceptions and attitudes toward restaurants that adopt food traceability system (FTS), brand image, and purchase intentions specifically as they pertain to fast-food restaurants. The purpose of this study is to investigate the relationship of perception of adopting FTS on attitudes toward brand and purchase intentions in fast-food restaurants. Data were collected via a questionnaire distributed at three Mosburger fast-food restaurants in Taipei, Taiwan. Data were collected using the convenient sampling method. In total, 360 patrons were asked to fill out a questionnaire and 301 valid copies were collected. The perception of adopting FTS can comprise motivation, fit, and timing. Fit and timing play key roles at influencing purchase intention and brand attitude, while brand image has a significant mediation role in the formation of purchase intention. With threats from disease and terrorism, FTS is a good corporate social responsibility practice for fast-food restaurants to build healthy and safe images. Fast-food restaurant marketers can build their brand using advertising images that convey emotional benefits such as the safety and healthiness of their products. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1290891 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1290891 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1290891 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1296802_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Katharina Fellnhofer Author-X-Name-First: Katharina Author-X-Name-Last: Fellnhofer Title: Facilitating entrepreneurial discovery in smart specialisation via stakeholder participation within online mechanisms for knowledge-based policy advice Abstract: The European Commission expends much effort toward the facilitation of smart specialisation strategies for smart, sustainable, and inclusive economic growth in Europe. In this framework, stakeholder engagement has received growing attention but is often neglected by the academic community, possibly due to the complexity of a multi-stakeholder approach in knowledge-based policy advice. In this regard, platforms with online mechanisms particularly show promising potential to engage a diverse set of stakeholders, so-called quadruple helix stakeholders, throughout the development of smart specialisation strategies. This report discusses a conceptional approach for promoting stakeholder engagement using online mechanisms for knowledge-based policy advice. This paper recommends seven propositions for future empirical testing of hypotheses to provide a robust fundament for future research. Because of this scope of policy advice via stakeholders, this contribution is particularly relevant for policy-makers, researchers, entrepreneurs, and the society at large interested in cultivating a knowledge-based economy via online mechanisms for exchanging policy advice. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1296802 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1296802 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1296802 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1297212_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Eleni A. Galata Author-X-Name-First: Eleni A. Author-X-Name-Last: Galata Title: The cultivation of opinions. How did the press cover the last 16 years of experience with GMOs in Canada? Abstract: The media debate on agricultural biotechnology (ag-biotech) in Canada engages active supporters and opponents. At the same time, Canadian citizens are found to be polarized with regard to Genetically Modified Organisms (GMOs). Studies suggest that this is partly a result of the biased coverage of the media. I used two widely read national newspapers and examined their stories on GMOs from the years 2000 to 2015. First, I examined whether the stories were biased in evaluations towards GMOs and I then looked at the dynamics of this bias. My results suggest that the press coverage on GMOs in Canada is not biased since representatives from both sides of the debate were found in the press. However, one might see this as an “artificial balance” because the representatives themselves were found to express opinions that could be characterized as biased. I conclude that the press exposure can have a cultivation effect, letting the public reflect what they find in press instead of the real world, and leading to polarized public perceptions on GMOs. This work presents the first effort to understand the levels of media bias that leads to public polarization on ag-biotech. The results add to the literature of public understanding of the media by presenting the ways in which the representatives of the media can express opinions that are biased. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1297212 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1297212 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1297212 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1299603_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Goodlet Owusu Ansah Author-X-Name-First: Goodlet Author-X-Name-Last: Owusu Ansah Author-Name: Isaac Antwi Author-X-Name-First: Isaac Author-X-Name-Last: Antwi Author-Name: Lawrencia Pokuah Siaw Author-X-Name-First: Lawrencia Pokuah Author-X-Name-Last: Siaw Title: All because of competition: A bane or blessing for smaller licence buying companies (LBCs) of the Ghanaian cocoa industry Abstract: The dynamic global market in the world of business forces firms to initiate quick and favourable actions in order to stay active in this ever-changing world of business. The study investigated the post liberalization and privatization effect of competition on smaller Licensed Buying Companies (LBCs) in the Ghanaian Cocoa industry using the Kuapa Kokoo Limited’ (KKL) situation. The study also sought to unravel the nature of competition and challenges stemming from the competition among LBCs. The study utilized the Herfindahl–Hirschman Indexes and the K-concentration ratio to examine the nature of competition in the industry. Responses were gathered from one hundred and twenty-three (N = 123) employees of KKL. The study revealed that, competition exists in the cocoa industry but is greatly controlled by LBCs with larger market shares and that out of this emanate threats for smaller LBCs in the cocoa industry. The study indicated that major challenges stemming from the competition included unfair influence by LBCs, bamboozlement of smaller LBCs by well-established bigger LBCs, breach of agreements between LBCs and farmers etc. It is therefore recommended that the present cocoa purchasing regulations be adequately enforced to better control the effects of unhealthy competitions in the internal market of the cocoa industry. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1299603 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1299603 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1299603 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1300992_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Najmeh Madadi Author-X-Name-First: Najmeh Author-X-Name-Last: Madadi Author-Name: Azanizawati Ma’aram Author-X-Name-First: Azanizawati Author-X-Name-Last: Ma’aram Author-Name: Kuan Yew Wong Author-X-Name-First: Kuan Yew Author-X-Name-Last: Wong Title: A simulation-based product diffusion forecasting method using geometric Brownian motion and spline interpolation Abstract: This study addresses the problem of stochasticity in forecasting diffusion of a new product with scarce historical data. Demand uncertainties are calibrated using a geometric Brownian motion (GBM) process. The spline interpolation (SI) method and curve fitting process have been utilized to obtain parameters of the constructed GBM-based differential equation over the product’s life cycle (PLC). The constructed stochastic differential equation is coded as the forecast model and is simulated using MATLAB. The results are several sample demand paths generated from simulation of the forecast model. To evaluate the forecasting performance of the proposed method it is compared with Holt’s model, using actual data from the semiconductor industry. The comparison results confirm the applicability of the proposed method in the semiconductor industry. The method can be helpful for policy-makers who require the prediction of uncertain demand over a time horizon, such as decisions associated with aggregate production planning, capacity planning, and supply chain network design. Especially for the semiconductor industry with intensive capital investment the proposed approach can be useful for making decisions associated with capacity allocation and expansion. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1300992 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1300992 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1300992 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1300993_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kostiantyn Ovsiannikov Author-X-Name-First: Kostiantyn Author-X-Name-Last: Ovsiannikov Title: Corporate Governance Reforms in Japan: Instilling the New Regime Abstract: This paper analyzes recent transformations in Japanese corporate governance within the context of the 2002 reform of the Japanese Commercial Code and the ensuing legislations. It is widely recognized that ongoing changes in Japanese corporate governance are aimed at incorporating key principles of Anglo-Saxon corporate law. However, this alone does not explain why, under the minimal role of market for corporate control and with predominantly insider-oriented boards, directors of Japanese stock-listed enterprises have become increasingly sensitive to indices reflecting their companies’ share value. The paper argues that this shift is caused by the newly emerging regime of veridiction. The latter, as the study indicates, is the normative discourse constituted on the basis of Japanese corporate governance enactments over the last two decades. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1300993 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1300993 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1300993 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1301195_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammad Anisur Rahman Author-X-Name-First: Mohammad Anisur Author-X-Name-Last: Rahman Author-Name: Xu Qi Author-X-Name-First: Xu Author-X-Name-Last: Qi Author-Name: Abu Naser Mohammad Saif Author-X-Name-First: Abu Naser Author-X-Name-Last: Mohammad Saif Author-Name: Ismail Bin Ibrahim Author-X-Name-First: Ismail Bin Author-X-Name-Last: Ibrahim Author-Name: Rabeya Sultana Author-X-Name-First: Rabeya Author-X-Name-Last: Sultana Title: Assessing service quality of online bill payment system using extended SERVQUAL model (SERVQUAL-Butterfly model): A case study of Dhaka electric supply company limited (DESCO), Bangladesh Abstract: The aim of this paper is to assess the service quality of Dhaka Electric Supply Company Limited’s (DESCO) online bill payment system using extended SERVQUAL model termed as SERVQUAL-Butterfly Model that integrates customer expectation and perception of actual service quality, customer satisfaction, and loyalty. Using random sampling method, primary data were collected from a total of 300 customers from three operating zones of DESCO. The data were analyzed through PLS-SEM second-order hierarchical modeling approach and Importance-Performance Map Analysis (IPMA). We found that expectation on service quality has no effect on customer satisfaction; however, it influences the formation of perception about the actual quality of service. Customer satisfaction is significantly influenced by the perception of actual service quality and customer satisfaction significantly helps to make the customer loyal. For DESCO, empathy found to be a powerful indicator of both expectation and actual service quality and perception of actual service found to be the single most important factor for customer satisfaction. Future researchers can use this SERVQUAL-Butterfly Model that eliminates inherent limitations of original SERVQUAL model and augment it according to their specific industry, context, and culture. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1301195 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1301195 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1301195 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1302866_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: George Okello Candiya Bongomin Author-X-Name-First: George Author-X-Name-Last: Okello Candiya Bongomin Author-Name: John C. Munene Author-X-Name-First: John C. Author-X-Name-Last: Munene Author-Name: Joseph Ntayi Mpeera Author-X-Name-First: Joseph Author-X-Name-Last: Ntayi Mpeera Author-Name: Charles Malinga Akol Author-X-Name-First: Charles Author-X-Name-Last: Malinga Akol Title: Financial inclusion in rural Uganda: The role of social capital and generational values Abstract: The purpose of this paper was to examine how variations in social capital across generations promote financial inclusion among the poor in rural Uganda. Data were collected from a sample of 200 poor households located in Mukono district and processed using ordinary least square regression and ANOVA to examine how variations in social capital across generations promote financial inclusion of the poor in rural Uganda. The results generated indicate that variations in social capital components across generations significantly and positively affect financial inclusion of the poor in rural Uganda. The paper makes a significant contribution to existing body of literature by showing that variations in social capital across generations can cause an effect in financial inclusion of the poor, especially in rural Uganda. Managers of financial institutions should consider generational values in promoting financial inclusion. Specifically, they should design social financial products and services that can boost collective action in order to promote financial inclusion of the poor, especially in rural Uganda. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1302866 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1302866 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1302866 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1305674_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Md. Fazla Mohiuddin Author-X-Name-First: Md. Fazla Author-X-Name-Last: Mohiuddin Title: Islamic social enterprises in Bangladesh: Conceptual and institutional challenges Abstract: To date, very little attention has been given to Islamic social enterprise although it has huge potential within the context of third sector economy. Addressing this gap, taking Bangladesh as a point of departure, this paper explores how Islamic social enterprise can contribute to enhance the effectiveness of third sector economy. Drawing on lessons from different case studies, it finds that government of Bangladesh should provide a separate legal and regulatory environment for Islamic social enterprise for it to grow in size and scale. In addition to that, the paper came up with three themes which could provide crucial guidelines for Bangladeshi Islamic social enterprise to improve operation and effectiveness. These themes are: leveraging social capital, product and service innovation, and formation of apex institutional bodies. The paper ends with actionable and transparent policy and strategy recommendations for all the stakeholders. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1305674 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1305674 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1305674 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1307687_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Neeraj Kumar Author-X-Name-First: Neeraj Author-X-Name-Last: Kumar Author-Name: Sanjey Kumar Author-X-Name-First: Sanjey Author-X-Name-Last: Kumar Title: An inventory model for deteriorating items with partial backlogging using linear demand in fuzzy environment Abstract: This model presents the invention scheduling difficulty in industry with different operational constraints, as well as strategic plan of the business, revenue purpose, and limit on finishing. In this article, we have studied an inventory model for deteriorating items with shortages under partially backlogging. The aim of present study is to minimize the total cost function in fuzzy environment. Graded mean representation, signed distance, and centroid methods are used to defuzzify the total cost function over the planning horizon. Further, all costs are defuzzified with the help of triangular fuzzy numbers. Finally, sensitivity analysis is also given to show the effect of the costs. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1307687 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1307687 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1307687 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1309123_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sateesh V. Shet Author-X-Name-First: Sateesh V. Author-X-Name-Last: Shet Author-Name: S.V. Patil Author-X-Name-First: S.V. Author-X-Name-Last: Patil Author-Name: Meena R. Chandawarkar Author-X-Name-First: Meena R. Author-X-Name-Last: Chandawarkar Title: Framework for methodical review of literature on leadership competencies Abstract: The purpose of this paper is to examine and discuss scholarly literature on leadership competencies (LCs) through a multi-dimensional framework. This research adopts qualitative research method using scholarly literature. An attempt is made to combine the outcomes of these literatures into a more integrative framework of competency studies, offering a suggestion for further research. The findings reveal that the literature on LCs can be categorised using structured framework for better understanding. The literature has been categorised in different perspectives—Leadership levels, Function specific, Job specific, Geography specific, Generic Competency Specific. This framework provides the basis for future research to test the efficacy of framework. The framework provided in this paper incorporates main findings of previous research and as such it may serve as a starting point of practitioners in planning of different extended research in each of the dimensions identified. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1309123 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1309123 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1309123 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1309783_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Imran Khan Author-X-Name-First: Imran Author-X-Name-Last: Khan Author-Name: Han Dongping Author-X-Name-First: Han Author-X-Name-Last: Dongping Author-Name: Muhammad Abdullah Author-X-Name-First: Muhammad Author-X-Name-Last: Abdullah Author-Name: Zeeshan Ahmad Author-X-Name-First: Zeeshan Author-X-Name-Last: Ahmad Author-Name: Tauqir Ahmad Ghauri Author-X-Name-First: Tauqir Author-X-Name-Last: Ahmad Ghauri Author-Name: Sidra Ghazanfar Author-X-Name-First: Sidra Author-X-Name-Last: Ghazanfar Title: Men’s attitude and motivation toward consumption of grooming products: A comparison of Chinese and Pakistani male consumers Abstract: Current research explores the concept of masculine identity in modern social world as evidence of retail products consumption which was traditionally seen as female or feminine (cosmetic grooming products). This study comparatively analyze the effect of personal, social, and marketing factors on the attitude of Chinese and Pakistani male consumers toward the consumption of cosmetics. This paper begins with a comprehensive review of the literature on the topic. Data were collected from 260 Chinese and 210 Pakistani male customers from three metropolitan cities from each country. Descriptive statistics, correlation and regression analysis (ordinary least square (OLS) and Ridge) are used to test the hypotheses. Results show mixed effect on Chinese and Pakistani male’s attitude and motivation toward consumption of cosmetic products. Physical attractiveness impacts only on Pakistani men while lifestyle effects only on Chinese male consumers. It directs the marketers to find the most significant factors toil in men cosmetic segment in China and Pakistan. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1309783 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1309783 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1309783 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1309784_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Frederick Owusu Agyapong Author-X-Name-First: Frederick Owusu Author-X-Name-Last: Agyapong Author-Name: Ahmed Agyapong Author-X-Name-First: Ahmed Author-X-Name-Last: Agyapong Author-Name: Kofi Poku Author-X-Name-First: Kofi Author-X-Name-Last: Poku Title: Nexus between social capital and performance of micro and small firms in an emerging economy: The mediating role of innovation Abstract: The purpose of this study was to examine the relationship among social capital, innovation, and performance of micro and small businesses (MSBs) in emerging economies using data from a sub-Saharan African Country—Ghana. Specifically, the study sought to examine the mediating role of innovation in the relationship between social capital and performance. The study relied on a survey design and a cross-sectional data collected with the aid of questionnaire from 500 MSBs operating in the Ashanti Region of Ghana. The scales and measures of the study were validated using confirmatory factory analysis in LISREL 8.50, while the study’s proposed model was estimated using ordinary least square regression analysis in SPSS 20. The following results were obtained: (1) social capital positively influenced performance, (2) there is positive relationship between innovation and performance, (3) social capital has a positive effect on innovation, and (4) innovation was observed to partially mediate the relationship between social capital and performance. The results indicate the important role social capital and innovation play in the success of MSBs in emerging economies and the fact that managers and owners of such businesses need to pay attention to these concepts and use them to their advantage. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1309784 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1309784 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1309784 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1310012_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sadia Cheema Author-X-Name-First: Sadia Author-X-Name-Last: Cheema Author-Name: Farheen Javed Author-X-Name-First: Farheen Author-X-Name-Last: Javed Title: The effects of corporate social responsibility toward green human resource management: The mediating role of sustainable environment Abstract: The perception of creating a sustainable environment by business entities is explored in this paper. The rising demand for Corporate Social Responsibility (CSR) leads to the application of management tools of green human resource management. Most organizations have adapted human resource practices that encourage a green environment with a consideration of minimal environmental pollution and destruction of the environment. As part of a conservation motive, the human resource department has played a critical role of securing the environment via their normal official activities. As a result, the senior management of an organization also an obligation of ensuring that the employees are supported as they seek to meet the social, ecological and economic benefits from a green environment. The idea of having a green environment by the human resource department is an integral process that affects the activities of green selection and recruitment, performance appraisal method, the reward and pay system and a supportive green culture. The importance of green environment is emphasized in the paper as well as the efforts by different companies in maintaining a sustainable environment. The expected outcomes of Green Human Resource Management (GHRM) are evaluated and the setbacks expected when trying to achieve a green environment. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1310012 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1310012 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1310012 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1312058_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mazhar Abbas Author-X-Name-First: Mazhar Author-X-Name-Last: Abbas Author-Name: Muhammad Shahid Nawaz Author-X-Name-First: Muhammad Author-X-Name-Last: Shahid Nawaz Author-Name: Jamil Ahmad Author-X-Name-First: Jamil Author-X-Name-Last: Ahmad Author-Name: Muhammad Ashraf Author-X-Name-First: Muhammad Author-X-Name-Last: Ashraf Title: The effect of innovation and consumer related factors on consumer resistance to innovation Abstract: Implementations of technological innovations have been playing key roles for firms to grow and survive in the long run particularly in a dynamic and complex market and unstable economic conditions. The success of any innovation in the market which highly depends on consumers could be one of the potential factors behind the failure of the innovation. Research on innovation resistance is still in infancy and effort to describe the resistance as well as understanding the consumers’ resistance to innovation still requires in-depth investigations including the context of resistance to innovation. As a response to this problem, this study examines the consumers’ resistance to innovation through measuring the resistance to smartphones. This study is grounded by the resistance to innovation and appraisal theories. In the research framework, this study includes consumers’ characteristics (motivation, self-efficacy, emotion (negative), and attitude toward existing product) and innovation characteristics (relative advantage, perceived risk, complexity, social influence, and price). A cross sectional, survey data were gathered from 307 university students of four public universities in Pakistan via self-administered survey questionnaires. They were statistically tested using PLS (SEM) path modeling. The results demonstrate the concept of consumers’ resistance to innovation in the context of Pakistan. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1312058 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1312058 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1312058 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1313543_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Gelaye Debebe Author-X-Name-First: Gelaye Author-X-Name-Last: Debebe Title: Navigating the double bind: Transformations to balance contextual responsiveness and authenticity in women’s leadership development Abstract: Women leaders’ double bind arises from followers’ contradictory expectations that are rooted in the societal female gender role and the organizational leader role. Using qualitative data from alumnae of the Women’s Leadership Series (WLS) of the Consultative Group for International Agricultural Research, this paper examines whether and how formal training enables women to more effectively navigate this double bind. Findings show that the WLS fostered four types of leadership transformations: hidden to visible leadership, inflexible to receptive leadership, attenuated to expanded leadership, and discouraged to inspired leadership. Interpreting these transformations through the lens of three ideas from the leadership effectiveness literature—context, authenticity, and behavior—this paper proposes a grounded theory, dual contingency model of leadership effectiveness for women. The model suggests that effective leadership behavior accounts for the demands of context and authenticity and identifies four unique pathways through which inattention to either contingency arises and how imbalance is identified and balance is restored. By elucidating these four pathways, the model enriches the literature on leadership effectiveness and provides insights into how women may successfully navigate the double bind. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1313543 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1313543 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1313543 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1314109_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sadia Cheema Author-X-Name-First: Sadia Author-X-Name-Last: Cheema Author-Name: Farheen Javed Author-X-Name-First: Farheen Author-X-Name-Last: Javed Title: Predictors of knowledge sharing in the Pakistani educational sector: A moderated mediation study Abstract: In present-day the business environment is highly competitive which creates hardship for firms to sustain commitment and career satisfaction. The identification of key drivers which enhance the relationship between firm and employees is very crucial. The higher commitment levels and career satisfaction helps to create positive environment in the firm which eventually boost up the knowledge sharing. The purpose of this research is to discover the effects of three commitment levels with knowledge sharing and also to analyze the mediating role of career satisfactions well as to understand moderator effects of organizational efficacy. There is limited research exists on relationship of given variables especially in educational sector of Pakistan. This study is based on primary research therefore 325 questionnaires were distributed in educational sector of District Multan, Pakistan. Later 273 questionnaires were used to conduct this research. The questionnaire was designed into five-point Likert scale from 1, strongly disagree to 5 strongly agree. For data analyzes for descriptive statistics SPSS 23 was used additionally it was used for measurement reliability. Validity of this study was measured through AMOS 23. Furthermore this study proposes recommendations for future research. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1314109 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1314109 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1314109 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1315861_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shahram Gilaninia Author-X-Name-First: Shahram Author-X-Name-Last: Gilaninia Title: Competitive support of governments for research, development and innovation and its interaction with knowledge production criteria Abstract: This study tends to examine effect of support given by government and other private institutions to research, development and innovation on knowledge production criteria. In the contemporary world, research, development and innovation are key factors for improving economic performance and social welfare. Governments which tend to take advantage of this approach need to adopt correct and tested strategies and eliminate limitations in allocating resources to driving factors of innovation process. In this regard, this study addresses various forms of support given by government and private sector to R&D; by analyzing and evaluating effects of these supports on knowledge production criteria, this study tends to rank supportive approaches to research and development in the most industrialized and newly industrialized countries. As the results showed, statistics and ranking of countries in terms of their support for knowledge production are not enough for management and operation of knowledge production and most importantly GNP; thus, it cannot provide necessary information for this matter. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1315861 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1315861 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1315861 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1315879_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Wioleta Kucharska Author-X-Name-First: Wioleta Author-X-Name-Last: Kucharska Title: Consumer social network brand identification and personal branding. How do social network users choose among brand sites? Abstract: Brands’ social networking sites (fan pages) are increasingly attracting the attention of scientists and managers intrigued by their potential application for brand value creation. The aim of this research is to understand better how users choose among social networking sites as an act of brand identification. The study presents a new model whose structure of identification drivers for social networking brand sites varies for customer brand identification in the real and virtual worlds. The presented model reveals that personal branding is a planned effect of brand identification and it is crucial for brand value creation in social networks. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1315879 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1315879 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1315879 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1318465_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yi Ding Author-X-Name-First: Yi Author-X-Name-Last: Ding Author-Name: Dawei Lu Author-X-Name-First: Dawei Author-X-Name-Last: Lu Author-Name: Linbang Fan Author-X-Name-First: Linbang Author-X-Name-Last: Fan Title: How China’s demand uncertainty moderates the respondence of operational performance to supply chain integration in automotive industry Abstract: This study aims at examining the dynamic response of the relationship between supply chain integration (SCI) and operational performance (OP) to demand uncertainty (DU). Based on a wide spectrum data sample with 357 participants in the China automotive supply chains, threshold regressions are used to examine the dynamic moderating effects. DU was found to moderate supplier integration (SI)–OP and customer integration (CI)–OP relationship. Internal integration (II)–OP relationship did not response to DU. The SI–OP relationship turned from negative to positive as DU increases, and CI–OP relationship responded to DU reversely compare to SI–OP relationship. Scholars now know the moderating effect of DU is not static and monotonic. Both of direction and magnitude of the correlations between SI, CI and OP change when DU changes. Managers of automotive supply chain recognize that their integrations’ strength should be properly managed subject to the level of DU for propose of achieving optimal OP. This study extends the current literature by delivering a field study of China and introducing dynamic capability theory for the first time to examine a dynamic response model that represents the SCI–OP relationships with respect to the DU as a moderating factor. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1318465 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1318465 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1318465 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1319007_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abdel Moneim Ghanim Ezzeldin Author-X-Name-First: Abdel Moneim Author-X-Name-Last: Ghanim Ezzeldin Title: Faculty perceptions of the importance of communication in Saudi Arabia Higher Education Najran Community College: Case study Abstract: There are a public consensus among Saudi Arabia higher education institutions that communications are imperative. It is unanimously agreed that communications play an important role in the light of Sharia law implemented in the country which imposes a strict separation between men and women in terms of buildings and teaching process. Thus, communication is increasingly gaining attention in our society. In this connection, there is very little work on the communication system in higher educational institutions in the Kingdom of Saudi Arabia. The purpose of this research was to explore faculty perceptions about the importance of communication system for higher educational institutions. The study was also designed to test differences among faculty members about the communication system importance which are attributed to gender. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1319007 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1319007 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1319007 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1320836_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Donna Wertalik Author-X-Name-First: Donna Author-X-Name-Last: Wertalik Title: Social media and building a connected college Abstract: Social media and the access of social networking platforms through a variety of media are integral parts of almost every community today. To address the debate of drawbacks and benefits of social media best practices in higher education and beyond, this article presents research examining motivation and media usage patterns in a major business school. An online survey of the college’s stakeholders discovered behaviors associated with media usage, including how and why respondents use social platforms. Usage varied across education, entertainment, and human connection. Over a five five-year period, interactions within these channels focused on by the college increased dramatically. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1320836 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1320836 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1320836 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1324242_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Michelle Dunne Author-X-Name-First: Michelle Author-X-Name-Last: Dunne Author-Name: Angela Wright Author-X-Name-First: Angela Author-X-Name-Last: Wright Title: Irish local and artisan foods: Multiples make space! Abstract: Consumers are increasingly discerning about food choices. This research explores the attitudes of Irish consumers to local and artisan food products, and, in particular, if they would consider the supermarket environment as a location of choice for the purchase of these foods. This research applied a quantitative methodology to address the research question. 126,110 supermarket customers were contacted through an Irish supermarket loyalty data base, which resulted in 14,646 completed responses. This rich data allowed the researchers access to the attitude of Ireland’s consumers to speciality local food products, normally absent from the supermarket shelf. 98.8% of respondents would like to be able to purchase local food products in a supermarket, and 76% of respondents expect to pay either less than, or the same price for local food products, as they do for other similar standard foods. This research will be of direct benefit to parties involved with the grocery retail sector in Ireland. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1324242 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1324242 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1324242 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1333704_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abraham Ansong Author-X-Name-First: Abraham Author-X-Name-Last: Ansong Title: Corporate social responsibility and firm performance of Ghanaian SMEs: The role of stakeholder engagement Abstract: This paper aims to examine the influence of corporate social responsibility (CSR) on financial performance of small- and medium-sized enterprises (SMEs) in Ghana by using stakeholder engagement as a mediating variable. Primary data were collected from 423 SMEs within the Accra Metropolis. Partial least squares estimation technique was used to analyze the data. The study documented evidence for a mechanism through which CSR results in financial performance of firms: SMEs with improved CSR practices are better positioned to engage more with their stakeholders, which translates into improved financial performance. It was recommended that for SMEs to improve upon their CSR practices, which will eventually result in enhanced financial performance, stakeholder engagement should be a major part of their operations. The paper contributes to our knowledge on how CSR practices lead to financial performance of SMEs in developing countries. In addition, this is the first of its kind to establish the relationship between CSR practices and financial performance of SMEs in Ghana by using stakeholder engagement as a mediating factor. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1333704 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1333704 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1333704 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1334407_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Maija Kavosa Author-X-Name-First: Maija Author-X-Name-Last: Kavosa Author-Name: Inga Lapiņa Author-X-Name-First: Inga Author-X-Name-Last: Lapiņa Author-Name: Kārlis Briņķis Author-X-Name-First: Kārlis Author-X-Name-Last: Briņķis Title: Certification of Persons: Empirical study in the field of energy construction in Latvia Abstract: The development of the energy sector is an essential precondition for a sustainable growth of the national economy; therefore, the national energy policy is directed not only to the promotion of competition and efficient use of energy resources, but also to an increased security of power supply. Due to the fact that faulty operation of electrical equipment and construction or maintenance of low-quality dangerous electrical equipment may cause serious risks, there is a need for professional qualification certificate stating the person’s competence in the sphere. The aim of the study is to analyse the certification process of energy constructors and evaluate the compliance of competence assessment and implementation of supervision of the constructors’ independent practice with the requirements laid down in the sphere of electric power in order to develop possible solutions for the improvement of the certification process of energy constructors. The authors’ study allows assessing the certification process of energy constructors from the customers’ point of view, i.e. finding out what is important to the certified construction specialists, not to the certification bodies or supervisory authorities. The results of the evaluation show that the construction specialists’ requirements for the certification service performance are not fully met and there exist some challenges to be solved to ensure the professional competence of persons to be certified with the requirements laid down in the particular industry. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1334407 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1334407 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1334407 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1334419_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Smitha Rajappan Author-X-Name-First: Smitha Author-X-Name-Last: Rajappan Author-Name: Rohini S. Nair Author-X-Name-First: Rohini S. Author-X-Name-Last: Nair Author-Name: Kirupa Priyadarshini M. Author-X-Name-First: Kirupa Author-X-Name-Last: Priyadarshini M. Author-Name: V. Sivakumar Author-X-Name-First: V. Author-X-Name-Last: Sivakumar Title: Exploring the effect of workplace spirituality on job embeddedness among higher secondary school teachers in Ernakulam district Abstract: The quality of education is determined by the quality of the teachers. As teachers are entrusted with the responsibility of shaping and guiding the future citizens of a nation, it is essential for them to be involved and committed toward their job. This brings out the importance of retaining teachers in their job. The concept of workplace spirituality (WPS) brings in the very feeling of being connected to the workplace, which, undoubtedly helps them to remain attached to the job. The study tries to understand the relationship between WPS and job embeddedness (JE) among the higher secondary school teachers in Ernakulam District. WPS was measured using the scale adapted from Milliman et al. and JE was measured using the scale developed by Mitchell et al. A sample size of 105 was selected using simple random sampling method. The study found a satisfactorily good level of WPS and JE among the respondents. The result of the study also shows a significant positive relationship between WPS and JE. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1334419 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1334419 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1334419 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1334994_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: L. Sibanda Author-X-Name-First: L. Author-X-Name-Last: Sibanda Author-Name: P. Engel-Hills Author-X-Name-First: P. Author-X-Name-Last: Engel-Hills Author-Name: E. Hering Author-X-Name-First: E. Author-X-Name-Last: Hering Title: Radiology demand and capacity: A stochastic analysis based on care pathways Abstract: The definition of (care) pathways, their advantages and disadvantages and the associated theories since the 1950s have been reported. Important in the definitions is that clinical care pathways are defined for a single examination process and that variances in clinical examination or clinical setting introduce variances in the clinical pathway. The objective of this study was to provide stochastic evidence necessary to establish a radiology care map that has “the right people, doing the right things, in the right order, at the right time, in the right place, with the right outcome”. Following a rigorous ethics approval process, data was collected from all consenting departments, radiographers (in their individual professional capacities) and a random sample of patients through document review, interview and observational research approaches. The outcome of the study supports blurring the scope of practice boundaries and timely execution of radiography examinations. However, there remains the need for further research to map care pathways for other radiology procedures and patients whose care is more variable and less standard. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1334994 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1334994 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1334994 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1334995_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lasuli Bakalikwira Author-X-Name-First: Lasuli Author-X-Name-Last: Bakalikwira Author-Name: Juma Bananuka Author-X-Name-First: Juma Author-X-Name-Last: Bananuka Author-Name: Twaha Kaawaase Kigongo Author-X-Name-First: Twaha Author-X-Name-Last: Kaawaase Kigongo Author-Name: Doreen Musimenta Author-X-Name-First: Doreen Author-X-Name-Last: Musimenta Author-Name: Veronica Mukyala Author-X-Name-First: Veronica Author-X-Name-Last: Mukyala Title: Accountability in the public health care systems: A developing economy perspective Abstract: The purpose of this paper is to report the results of the study carried out to examine the effects of hospital board governance and managerial competencies on accountability in the health care systems in Uganda. This study is cross–sectional and correlational. This study utilizes multiple regression models based on a sample of 52 government hospitals. The study’s unit of inquiry is hospital directors and accountants. The correlation results indicate a significant positive relationship between managerial competencies and accountability. The study further finds that board governance is not significantly correlated with accountability of government hospitals. In terms of hospital governance dimensions; board composition is positively and significantly related with accountability unlike board structure and board independence. The measurements used in all the predictor variables may not perfectly represent all the dimensions although they have been defined as precisely as possible by drawing upon relevant literature. Therefore, further research on other factors that explain the variance in accountability in the health sector is needed. Whereas hitherto, corporate governance and managerial competencies had been viewed as possible explanations of accountability in the public healthcare systems, this study only confirms managerial competencies to be a significant predictor of accountability in the public healthcare systems unlike board governance. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1334995 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1334995 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1334995 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1336152_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hardeep Chahal Author-X-Name-First: Hardeep Author-X-Name-Last: Chahal Author-Name: Renu Bala Author-X-Name-First: Renu Author-X-Name-Last: Bala Title: CUSTEQUITY scale: Measurement and validation in Indian banking sector Abstract: Purpose: This paper seeks to further the understanding of the domain of the customer equity construct, in developing country context. Building on their framework, a modified and extended construct (CUSTEQUITY), using systematic scale development procedure, is established with nomological evidence of its impact in Indian banking industry. Design/methodology/approach: The data are collected from 550 accountholders of five major national Indian banks–State Bank of India (SBI), Punjab National Bank (PNB), Housing Development Finance Corporation (HDFC), Industrial Credit and Industrial Corporation (ICICI), and Jammu and Kashmir Bank (JKB). The respondents are contacted using purposive sampling from Jammu city of North India. Exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and structural equation model (SEM) are used to analyze the data. Findings: The study findings validate the extended customer equity scale comprising two additional dimensions namely relational equity and social equity, along with three established dimensions-brand equity, value equity and retention equity. Further, the nomological validity of the CUSTEQUITY scale is also established. The moderating role of age and gender in customer equity and customer loyalty relationship is also supported. Also, the role of relationship length as a nomological moderator is established. Research limitations/implications: The study focuses on scale development on customer equity in Indian banking sector. The scale validity and reliability across the globe need to be established to underpin customer equity framework. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1336152 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1336152 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1336152 Template-Type: ReDIF-Article 1.0 Author-Name: Gelaye Debebe Title: Corrigendum Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1336330 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1336330 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1336330 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1338330_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rana Tahir Naveed Author-X-Name-First: Rana Tahir Author-X-Name-Last: Naveed Author-Name: Amer Hamzah Jantan Author-X-Name-First: Amer Hamzah Author-X-Name-Last: Jantan Author-Name: Mohammed Bashir Saidu Author-X-Name-First: Mohammed Bashir Author-X-Name-Last: Saidu Author-Name: Saad Mahmood Bhatti Author-X-Name-First: Saad Mahmood Author-X-Name-Last: Bhatti Title: The validation of the organizational change construct using confirmatory factor analysis Abstract: Organizational changes play a vital role in development of organizations. Development can only be possible through change. Numerous researches have been conducted to explore organizational change aspect descriptively but no attempt has been made to validate and develop instrument to measure behaviours and thoughts of employees regarding organizational change. This study identified and used nine dimensions to measure organizational change, and 380 Bank managers were surveyed using a self-administered questionnaire. To conform the dimensions and their contributions towards main construct, first-order and second-order confirmatory factor analysis has been conducted using SEM—AMOS. The result showed that process, strategy, attitude, structure, culture and technology are the main predictors of organizational change. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1338330 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1338330 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1338330 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1338842_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Naeem Anjum Author-X-Name-First: Muhammad Naeem Author-X-Name-Last: Anjum Author-Name: Bi Xiuchun Author-X-Name-First: Bi Author-X-Name-Last: Xiuchun Author-Name: Jaffar Abbas Author-X-Name-First: Jaffar Author-X-Name-Last: Abbas Author-Name: Zhang Shuguang Author-X-Name-First: Zhang Author-X-Name-Last: Shuguang Title: Analyzing predictors of customer satisfaction and assessment of retail banking problems in Pakistan Abstract: The current study has tried to explore the types of services provided by Pakistan. A total of 1,089 bank customers affiliated with eight major banks across four major cities were interviewed through specified questionnaire. The gender wise distribution is 87% males and 13% female of the interviewed, individuals; while account type-based distribution is 24% business account, 37% salary account, and 39% general account holders. Regression analysis showed that customer satisfaction was governed by multiple significant predictors which include bank staff behavior (β = 0.18, p < 0.001), guidance inside bank (β = 0.04, p < 0.01), variety in service products (β = 0.03, p < 0.05), access to account statements (β = 0.11, p < 0.001), availability of cash (β = 0.11, p < 0.001) in ATM, and knowledge of bank staff (β = 0.40, p < 0.001). It is concluded that the retail banking in Pakistan has enormous room to capture more customers provided that private and public sector banks should invest more in infrastructure development along with the provision of swift banking services to their customers.  Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1338842 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1338842 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1338842 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1339338_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mahdi Omidi Author-X-Name-First: Mahdi Author-X-Name-Last: Omidi Author-Name: Qingfei Min Author-X-Name-First: Qingfei Author-X-Name-Last: Min Author-Name: Ali Omidi Author-X-Name-First: Ali Author-X-Name-Last: Omidi Title: Multi-level analysis framework for reviewing IDT-based studies Abstract: Researchers have for years emphasized the value of multi-level studies. This research attempts to develop a framework for analyzing IT adoption studies from a multi-level perspective. Specifically, it examines research involving Innovation Diffusion Theory (IDT), using a framework devised on the multi-level analysis guidelines proposed by two studies. Four empirical IDT-based research papers are reviewed by applying the developed multi-level analysis framework. In doing so, this paper finds that by following the proposed framework, researchers can avoid the weakness of level bias caused by single-level analysis. In addition, the framework provides insights for managerial strategies in successful information system implementation, adoption and diffusion. Finally, the proposed framework can be referenced by future researchers for conducting multi-level analysis on IT adoption-related topics. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1339338 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1339338 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1339338 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1340820_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ali Murad Syed Author-X-Name-First: Ali Murad Author-X-Name-Last: Syed Title: Environment, social, and governance (ESG) criteria and preference of managers Abstract: This study examined the inclusion of environment, social and governance (ESG) criteria in the managerial decision-making process. The integration of ESG related information for the UK and French fund managers is discussed in this study. The data regarding managerial beliefs is collected using questionnaires filled by fund managers in the UK and French markets. Overall, our findings are mixed for the significant difference in beliefs. Managers of both countries have common beliefs that the Government demands environmental and social responsibility (ESR), ESR will better manage investment risks and corporate governance (CG) will bolster long-term shareholder value. UK managers believe that CG is the fiduciary obligation of the company while French managers believe that ESR is the fiduciary obligation of the company. UK managers believe that ESR is demanded by the shareholders while French managers have a belief that CG is demanded by the shareholders. French managers have the more favourable view towards ESR. On the other hand, UK managers have balanced beliefs toward CG, and ESR. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1340820 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1340820 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1340820 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1345049_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Rehan Masoom Author-X-Name-First: Muhammad Rehan Author-X-Name-Last: Masoom Author-Name: Md Moniruzzaman Sarker Author-X-Name-First: Md Author-X-Name-Last: Moniruzzaman Sarker Title: Rising materialism in the developing economy: Assessing materialistic value orientation in contemporary Bangladesh Abstract: Measuring people’s values Orientation for Materialism has been a popular area for the research in social sciences since 1990’s. Among the plethora of materialism scales, perhaps Marsha Richins and Scott Dawson formulated scale for measuring materialism is the most popular and widely used. This research examines the consumerism of Bangladesh using Richins’ Scale of seventeen items categorized in three variables to measure materialism. Exploratory Research Design is applied to address the clusters of attitudes that may emerge from the data gathered by mall intercept from a convenience sample of 1,259. “Factor analysis” was conducted to devise a valid scale to measure consumerism in this culture. Research findings suggest that a new set of items can measure the level of materialism with acceptable reliability and validity for the culture of Bangladesh. When the relationships between demographics and materialism were assessed, with the exception of age, a non-consistent pattern emerged. Hardly any effort has made so far to unveil the nature of consumerism in the developing economy context; hence, the research may benefit to outline the value shift that leans toward materialism value orientation. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1345049 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1345049 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1345049 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1345050_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Helgi Þór Ingason Author-X-Name-First: Helgi Þór Author-X-Name-Last: Ingason Author-Name: Elín Ragnhildur Jónsdóttir Author-X-Name-First: Elín Ragnhildur Author-X-Name-Last: Jónsdóttir Title: The house of competence of the quality manager Abstract: In modern organizations the work of the quality manager is varied and complex. Therefore, what common attributes should characterize an exemplary quality manager? A conceptual model has been developed, entitled The House of Competence of the Quality Manager. The model presents important different attributes for the role of quality manager. This model can be used by quality managers who wish to broaden their understanding of the competence needed in their work and to define their profession. The model was developed through a four-step approach, beginning with a review of the rather scarce literature on the necessary attributes of a quality manager. This was followed by work in a small focus group of quality practitioners, which led to a survey questionnaire being sent out to a larger group of professional quality managers in Iceland. The final step was the classification of the attributes as knowledge, skills, or competence. The results of this survey give a good indication of what attributes are desirable and their relative importance. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1345050 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1345050 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1345050 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1345296_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Korosh Emamisaleh Author-X-Name-First: Korosh Author-X-Name-Last: Emamisaleh Author-Name: Kamaleddin Rahmani Author-X-Name-First: Kamaleddin Author-X-Name-Last: Rahmani Title: Sustainable supply chain in food industries: Drivers and strategic sustainability orientation Abstract: Today, the concept of sustainable development in supply chain management is introduced as one of the basic concepts in production management. Paying attention to economic, social and environmental needs of the society is essential in gaining competitive advantage in the global market. Therefore, in order to achieve sustainable development, appropriate programs and strategies should be considered by managers throughout the supply chain. Moreover, the internal and external drivers of the environment in the supply chain will lead organizations—willingly or not—towards sustainability. Hence, this paper examines the internal and external drivers in order to study strategic sustainability orientation. The results showed that internal drivers, including attitudes of managers and their support for sustainable programs, has a positive impact on strategic sustainability orientation. The study showed that external drivers of the organizations affect internal drivers, and compared to external drivers, internal drivers have a more important role in creating sustainable orientation within an organization. In addition, the mediating role of internal drivers in relation to external drivers and strategic sustainability orientation is approved. This study is conducted on 120 food industry companies of Iran. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1345296 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1345296 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1345296 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1345674_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Christopher Poile Author-X-Name-First: Christopher Author-X-Name-Last: Poile Author-Name: Frank Safayeni Author-X-Name-First: Frank Author-X-Name-Last: Safayeni Title: Can group rewards promote helping in asymmetrically imbalanced task relationships? Abstract: This paper investigated whether group-level rewards can counteract the negative effects of asymmetric task dependence. Previous research has found that asymmetry (an imbalance in task-related resources, such as work inputs, knowledge, or skills) is correlated with lower levels of helping behavior. In this study, 182 students participated in a work simulation that manipulated symmetry and reward interdependence, and measured helpful behaviors provided to the dependent. The results demonstrate that asymmetry indeed leads to selfish behavior. However, group-level rewards are an effective way to motivate resource controllers to give help to their dependents. Interestingly, group rewards motivate over and above the benefit received from the reward itself—although resource controllers could maximize their own benefit with 2 helping behaviors per round, they gave on average 3.7 to 6.4 helping behaviors per round (95% confidence interval based on 10,000 bootstrap samples). The results demonstrate that in an asymmetrically dependent relationship, group-level rewards can motivate helping behavior over and above rational self-interest. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1345674 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1345674 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1345674 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1347318_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Krishna Govender Title: Corrigendum Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1347318 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1347318 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1347318 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1351144_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Samson Iliya Nyahas Author-X-Name-First: Samson Author-X-Name-Last: Iliya Nyahas Author-Name: John C. Munene Author-X-Name-First: John C. Author-X-Name-Last: Munene Author-Name: Laura Orobia Author-X-Name-First: Laura Author-X-Name-Last: Orobia Author-Name: Twaha Kigongo Kaawaase Author-X-Name-First: Twaha Author-X-Name-Last: Kigongo Kaawaase Title: Isomorphic influences and voluntary disclosure: The mediating role of organizational culture Abstract: Purpose: The purpose of this paper is to test the mediating effect of organizational culture in the relationship between isomorphic influences and voluntary disclosure. Design/methodology/approach: A cross-sectional design was employed. Data were collected using a survey questionnaire for the independent variables of coercive, mimetic normative isomorphism as well as organizational culture (mediating variable). The data for the dependent and control variable were obtained from content analysis of financial reports of 92 companies and was analysed using partial least squares PLSSEM. Findings: The results indicate that coercive and normative isomorphic mechanisms are positively related voluntary disclosure while mimetic mechanism is not. Organizational culture partially mediates the relationship between isomorphic influences and voluntary disclosure practices of listed firms in Nigeria. Research Limitation/implication: The cross-sectional nature of the study means that it does not capture changes in the Nigerian business environment overtime. Future research may consider a longitudinal study. The study is not industry specific as such may capture industry differences. However, the result is still considered valid since industry category was controlled for. Practical implication: the result has implication for a number of interested parties such as regulatory bodies, accounting professional bodies, external auditors academics, and mangers. Originality/value: The study, it has contributed to our understanding of the mediating effect of organizational culture on the relationship between isomorphic mechanisms and voluntary disclosure from the perspective of a developing country like Nigeria. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1351144 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1351144 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1351144 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1352183_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Masoud Gholampour Rad Author-X-Name-First: Masoud Author-X-Name-Last: Gholampour Rad Title: Disruptive innovation in media industry ecosystem and need for improving managerial cognitive capabilities in polymediation era Abstract: Media industry ecosystem has undergone major transformations due to emergence of disruptive innovations. When industry ecosystem incumbents have dynamic organizational capability and make necessary strategic changes, they could exploit disruptive innovations. Managers’ cognitive capabilities, dynamic organizational capabilities, and strategic changes are three variables that have key relationships; therefore, this research focuses on this relation. Since dominant logic reflects the internal relation of managers’ cognitive capabilities, dynamic organizational capabilities and strategic changes, in this research the relationship between two variables of disruptive innovation (DI) and dominant logic (DI) has been evaluated. IRIB organization top managers replied to questionnaire. Both types of causal and correlation relations of two variables were evaluated by PLS technique. Research findings reveal 3 indexes and 10 attributes related to DI variable and three indicators and eight attributes related to DI. This model has good fitness and reveals the necessity of improving managers’ recognition of digitalization phenomenon as disruptive innovation and undertaking new dominant logic and related strategic actions. Organizations lack the power of exploiting disruptive innovation if they don’t improve managers’ recognition of digitalization phenomenon, not create dynamic organizational capabilities and not welcome strategic changes. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1352183 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1352183 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1352183 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1353231_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Akeem Soladoye Bakare Author-X-Name-First: Akeem Soladoye Author-X-Name-Last: Bakare Author-Name: Acheampong Owusu Author-X-Name-First: Acheampong Author-X-Name-Last: Owusu Author-Name: Daha Tijjani Abdurrahaman Author-X-Name-First: Daha Tijjani Author-X-Name-Last: Abdurrahaman Title: The behavior response of the Nigerian youths toward mobile advertising: An examination of the influence of values, attitudes and culture Abstract: Mobile phone has become an integral tool for marketing and advertising. For advertisers to use it successfully to advertise they need to understand the behavior response of consumers toward it. Sequel to the above, the objective of this study is to examine the direct impact of mobile advertising value and attitude on the behavior response of Nigerian youths to mobile advertising. Equally, the study will also ascertain the moderating effects of culture on the relationships of value, attitude, and behavior response of Nigerian youth to mobile advertising. The study is an explanatory research and adopted the quantitative approach of data collection and analysis. Primary data from 296 Nigerian youths in selected tertiary institutions were analyzed using Smart PLS 3. Findings showed that both mobile advertising value and attitude toward mobile advertising have significant impacts on the behavior response of Nigerian youths to mobile advertising. Regarding, the moderating effect, culture moderated between attitude and behavior response, however it did not moderate between mobile advertising value and behavior response toward mobile advertising. A managerial implication from this is that advertisers should send valuable mobile advertising messages which are rich in cultural elements. That will help in eliciting favorable responses from the consumers toward it which can eventually translate to increment in product purchase thereby leading to adequate return on investment. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1353231 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1353231 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1353231 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1354525_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bokyung Kim Author-X-Name-First: Bokyung Author-X-Name-Last: Kim Author-Name: Kristine Johnson Author-X-Name-First: Kristine Author-X-Name-Last: Johnson Author-Name: Sun-Young Park Author-X-Name-First: Sun-Young Author-X-Name-Last: Park Title: Lessons from the five data breaches: Analyzing framed crisis response strategies and crisis severity Abstract: To fill a gap of research that explores cyber crisis management, this study analyzed news stories of the five largest data breaches experienced in 2014 by retailers (i.e. Target, Michaels, Neiman Marcus, Home Depot, and Staples). Corporate crisis communication and its news coverage (n = 64) were evaluated for crisis communication strategies and framed situational factors. Despite companies’ use of multiple strategies, newspapers reported their use of advocate strategies more often. Massmediated crisis response strategies were even different among the five companies. Newspapers also reframed crisis severity and crisis controllability. Finally, our findings addressed the key to dealing with the public relations nightmare that would result from a security breach. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1354525 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1354525 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1354525 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1356608_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Stephanie Watts Author-X-Name-First: Stephanie Author-X-Name-Last: Watts Author-Name: Laurie Giddens Author-X-Name-First: Laurie Author-X-Name-Last: Giddens Title: Credibility assessment for sustainable consumption: A laboratory study Abstract: Sustainable consumption has the potential to hold firms accountable for the negative externalities they impose on society and the environment, but consumers are often unsure whether to believe that the products and companies promoted as being sustainable are truly sustainable. This research investigates novices’ credibility assessments of online sustainability ratings reports using a laboratory experiment and a dual-process theoretical lens. It identifies and operationalizes two new heuristic cues that theory suggests should be influential in this process: the For-profit status of the company that produced the expert reports, and its Strategic Ties. Each participant looked up companies’ sustainability ratings on two databases, one of which was perceived to be significantly easier to use and more credible than the other. Database Credibility and the For-profit status of the company producing the database both significantly affected perceptions of content usefulness. The impact of the Strategic Ties heuristic was inconclusive and merits further research. We are beginning to accumulate significant research on the effects of explicit labels and standards on consumer behavior. This research points to the need to understand the effects of available implicit heuristics as well, and offers many potential avenues for future research. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1356608 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1356608 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1356608 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1357348_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: N. Chambers Author-X-Name-First: N. Author-X-Name-Last: Chambers Author-Name: G. Harvey Author-X-Name-First: G. Author-X-Name-Last: Harvey Author-Name: R. Mannion Author-X-Name-First: R. Author-X-Name-Last: Mannion Title: Who should serve on health care boards? What should they do and how should they behave? A fresh look at the literature and the evidence Abstract: Public boards of directors face challenges in demonstrating effectiveness and return on investment. Health care boards in particular operate in a high risk service and political environment, where both patient safety and financial sustainability are paramount. The motivation in this article is to make sense of the conflicting and competing theories which explain the purpose of boards, and the sometimes weak and contradictory evidence for effective board practices. The main contributions of the study are, first, the use of a realist approach to understand underlying assumptions behind the main theories for health care boards, and, second, practical suggestions in relation to board composition, focus and behaviours, according to circumstances. Amongst its conclusions, this review indicates that board size should be limited, especially for newer organisations, physicians on boards are associated with better quality of clinical care, and choosing to operate diligently with a focus on strategy and on monitoring, a close grip on the business, and strong support for executives are all important. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1357348 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1357348 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1357348 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1359445_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammad Azizi Author-X-Name-First: Mohammad Author-X-Name-Last: Azizi Author-Name: Masood Salmani Bidgoli Author-X-Name-First: Masood Author-X-Name-Last: Salmani Bidgoli Author-Name: Ameneh Seddighian Bidgoli Author-X-Name-First: Ameneh Author-X-Name-Last: Seddighian Bidgoli Title: Trust in family businesses: A more comprehensive empirical review Abstract: Trust has been used in family business research mostly to explain firm performance or as a characteristic of family businesses. Despite this interest to trust, theories and evidence accumulating on trust in family business is not well integrated and that the literature as a whole lacks coherence. The study, focuses on conceptualizations and operationalization of trust, addresses some issues relating to trust and represents an empirical research to investigate parts and contents of trust within family businesses. Our findings support our belief, decision and action models. The results suggest that contents of trust determine the trustor’s perception of other party’s trustworthiness in family businesses. There is a necessity to follow integrated model of trust in future family business researches, since trust is an important factor in this field and need to be investigated more coherently. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1359445 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1359445 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1359445 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1359458_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bala Ishiyaku Author-X-Name-First: Bala Author-X-Name-Last: Ishiyaku Author-Name: Rozilah Kasim Author-X-Name-First: Rozilah Author-X-Name-Last: Kasim Author-Name: Adamu Isa Harir Author-X-Name-First: Adamu Isa Author-X-Name-Last: Harir Title: Confirmatory factoral validity of public housing satisfaction constructs Abstract: Validation of housing satisfaction constructs using different perspectives is necessary with increasing relevance of Modelling in post occupancy evaluation (POE). This paper used building components theory to identify tangible and intangible building features and assess the factorial validity of the constructs, with the intention to create substantial and reliable measurement models which can efficiently measure occupants’ satisfaction constructs in public housing evaluation. A total of 300 questionnaires were administered in Gombe metropolis, Nigeria. Some 246 were collected, and 212 were used for final analysis after data screening. Tangible and intangible building satisfaction constructs were produced as independent latent constructs while building component satisfaction as the dependent latent construct. The validity of the constructs was confirmed by AMOS software. Results demonstrated the factorability of occupants’ satisfaction using building components, tangible and intangible features, and provided a standard for a holistic understanding of building satisfaction components. Hence, this supports the use of building component theory in POE studies. Future studies can identify the relationship between dependent and independent building satisfaction construct. Findings are useful for performance evaluation in public housing studies, Users’ satisfaction analyses and formulation of policies to achieve public housing satisfaction. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1359458 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1359458 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1359458 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1360030_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Michael Adusei Author-X-Name-First: Michael Author-X-Name-Last: Adusei Author-Name: Samuel Yaw Akomea Author-X-Name-First: Samuel Yaw Author-X-Name-Last: Akomea Author-Name: Kwasi Poku Author-X-Name-First: Kwasi Author-X-Name-Last: Poku Title: Board and management gender diversity and financial performance of microfinance institutions Abstract: We investigate board and management gender diversity issues in the microfinance setting with data (2010–2014) drawn from 494 microfinance institutions across 76 countries. We find that board gender diversity positively predicts management gender diversity. On the effects of board and management gender diversity on the financial performance of microfinance institutions (MFIs), we find that whereas board gender diversity is negatively and significantly related to MFI financial performance, management gender diversity is negatively but insignificantly related to MFI financial performance. We show that 50% or higher diversity in either board or management is the threshold at which gender diversity is productive to MFIs. However, danger exists that an MFI that combines 50% or higher female representation on its board with 50% or higher female representation on its management team is likely to experience a tumble in its financial performance. The overall effect of these outcomes is that the push for more female representation on boards and management teams of MFIs should be done with a lot of tact and circumspection. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1360030 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1360030 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1360030 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1360031_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sandra Maria Correia Loureiro Author-X-Name-First: Sandra Maria Correia Author-X-Name-Last: Loureiro Author-Name: Eduardo Moraes Sarmento Author-X-Name-First: Eduardo Moraes Author-X-Name-Last: Sarmento Author-Name: Goulwen Le Bellego Author-X-Name-First: Goulwen Author-X-Name-Last: Le Bellego Title: The effect of corporate brand reputation on brand attachment and brand loyalty: Automobile sector Abstract: The current study aims to analyze the effect of corporate brand reputation on brand attachment and brand loyalty considering the automotive sector and the brands Tesla, Toyota, and Volvo. A sample of 327 participants, members of car brand communities, collaborate in a survey. Overall findings reveal that the perception of corporate brand reputation is more effective on enhancing brand loyalty than brand attachment. However, the effect could depend on the car brand strategy. We may also claim that customer citizen helping others is one of the most important corporate attributes perceived by customers of the three brands. Limitations and suggestions for further research are also provided. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1360031 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1360031 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1360031 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1361663_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Syed Talib Hussain Author-X-Name-First: Syed Talib Author-X-Name-Last: Hussain Author-Name: Jaffar Abbas Author-X-Name-First: Jaffar Author-X-Name-Last: Abbas Author-Name: Shen Lei Author-X-Name-First: Shen Author-X-Name-Last: Lei Author-Name: Muhammad Jamal Haider Author-X-Name-First: Muhammad Author-X-Name-Last: Jamal Haider Author-Name: Tayyaba Akram Author-X-Name-First: Tayyaba Author-X-Name-Last: Akram Title: Transactional leadership and organizational creativity: Examining the mediating role of knowledge sharing behavior Abstract: This study examines the role of transactional leadership in creating the organizational creativity through knowledge sharing behavior between employees and leaders. The study explores the contingent reward as for knowledge sharing for organizational creativity in organization, because many studies have been conducted for encouraging the knowledge sharing through contingent reward system. But this study explores whether contingent reward system through transactional behavior creates organizational creativity. So the data were collected from telecom sector. The total distribution was 360 and questionnaire was collected from 308 but usable questionnaires were 300. For data analysis the CFA and SEM tests were applied. The results showed that transactional leadership and knowledge sharing have positive relationship with creativity, and knowledge sharing is mediating the role between transactional leader and organizational creativity. The theoretical framework will be used for future research of this paper to foster the extrinsic reward as exchange for knowledge sharing and creativity. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1361663 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1361663 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1361663 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1362838_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Amjad Ali Author-X-Name-First: Amjad Author-X-Name-Last: Ali Author-Name: Shafiqa Ahsan Author-X-Name-First: Shafiqa Author-X-Name-Last: Ahsan Author-Name: Sophia F. Dziegielewski Author-X-Name-First: Sophia F. Author-X-Name-Last: Dziegielewski Title: Social and family capital and youth career intension: A case study in Pakistan Abstract: Selecting a career can be a complex decision for young adults in any country. Developing an entrepreneurial career choice can benefit a country and its people in many ways. This study examined the opinions of 200 university students that were business-related majors in Pakistan to determine the factors considered important for entrepreneurial growth. Previous research from across the globe was examined and related to this topic. In this study, examining social capital included family networks, professional and recreational networks and having entrepreneurial role models. When looking specifically at social capital, consistent with previous research conducted across the globe, all of the areas were found to be significant. Whereas, family capital (family size, father’s occupation, father’s income when related to career intention) were not found to be statistically relevant to the career choice. This relationship is examined, and these findings in Pakistan are compared to previous research, and recommendations for future research are made. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1362838 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1362838 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1362838 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1364056_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Acheampong Owusu Author-X-Name-First: Acheampong Author-X-Name-Last: Owusu Title: Business intelligence systems and bank performance in Ghana: The balanced scorecard approach Abstract: Business intelligence (BI) systems has been widely publicised as providing immense benefits to organisations that have implemented it. Yet, very few studies have empirically evaluated these assertions theoretically. The main aim of this study is to empirically evaluate the impacts of adopting BI systems on organisational performance of banks. A conceptual model was developed using the balanced scorecard. Data were collected through hand-administered survey questionnaires from the universal banks in Ghana where 130 samples from executives were analysed through partial least squares structural equation modelling (PLS-SEM). The results indicate that BI Systems indeed have a positive significant effect on the learning and growth, internal process and customer performances of the banks. However, the findings proved that the adoption of BI systems does not directly lead to the financial performance of the banks, but rather through the indirect effects of learning and growth, internal process and customer performances thus confirming the core premise of the balanced scorecard. A major practical implication from the study is that vendors can capitalise on the findings to promote their BI products. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1364056 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1364056 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1364056 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1364057_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Andrew Thomas Author-X-Name-First: Andrew Author-X-Name-Last: Thomas Author-Name: Peter Dorrington Author-X-Name-First: Peter Author-X-Name-Last: Dorrington Author-Name: Filipa Costa Author-X-Name-First: Filipa Author-X-Name-Last: Costa Author-Name: Gareth Loudon Author-X-Name-First: Gareth Author-X-Name-Last: Loudon Author-Name: Mark Francis Author-X-Name-First: Mark Author-X-Name-Last: Francis Author-Name: Ron Fisher Author-X-Name-First: Ron Author-X-Name-Last: Fisher Title: Organisational learning capability in SMEs: An empirical development of innovation in the supply chain Abstract: Evidence that a company’s innovation performance, Knowledge Management capability, and its corporate and operational performance are inextricably linked has been the focus of numerous academic studies over recent years. Whilst a significant body of research exists focusing on learning at company level, little research exists on how supply chains learn and innovate in collaborative working environments. The aim of this paper is to determine the learning and innovation skills that emerged from a collaborative project with new developed supply chain. Its focus is on identifying how each organisation within the supply chain developed its Organisational Learning Capability (OLC) when the companies were tasked to collaborate and develop a new and innovative product. The companies had not previously worked with each other and so the project monitored the level of collaborative activity as well as innovative output from the collaboration. The results suggest that improved organistional learning capabilities led to increased levels of organisational innovation as well as improved supply chain collaboration. The paper concludes with the development of a Supply Chain Organisational Learning and Innovation Framework (SCOLIF) and the identification of a number of cultural dimensions which are considered useful for managers and engineers to consider when implementing innovation projects. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1364057 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1364057 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1364057 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1366284_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Peter McCormack Author-X-Name-First: Peter Author-X-Name-Last: McCormack Author-Name: Jonathan Deacon Author-X-Name-First: Jonathan Author-X-Name-Last: Deacon Title: Can trust be restored to high-street banking: A 20-year challenge? Abstract: This article is based on a dissertation submitted for an MSc in Marketing submitted by the first author and supervised by the second author. It is a viewpoint article that highlights the complexity of the challenge of restoring trust to high-street/retail banking, and explores some of the related issues of conduct risk, ethics and culture. It includes a brief historical analysis reflecting structural change in the mid-1980s up to today with a link to some current thoughts and research, and concludes that the banking sector’s current ambitions to restore trust are likely to be flawed and unlikely to deliver in the timelines that the banks and regulators expect. The article concludes with a number of related issues/subjects that are worthy of further research and flags some particular questions in the conclusion. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1366284 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1366284 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1366284 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1368114_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Øystein Moen Author-X-Name-First: Øystein Author-X-Name-Last: Moen Author-Name: Lars Jaako Havro Author-X-Name-First: Lars Jaako Author-X-Name-Last: Havro Author-Name: Einar Bjering Author-X-Name-First: Einar Author-X-Name-Last: Bjering Title: Online consumers reviews: Examining the moderating effects of product type and product popularity on the review impact on sales Abstract: This paper aims to study the role product category plays as a moderating factor in online reviews, by introducing a novel method for product category classification using natural language processing (NLP). The study includes a wide variety of categories, based on a high number of products and number of reviews. The data-set presented includes 1.1 million unique reviews from 4,600 products in 30 different product categories. We find evidence for reviews having an effect on sales, and that this effect interacts with other factors, most notably the product category as well as product popularity. We find that subjectively evaluated products, as well as less popular products see the largest relative effect of WOM. This paper also reveals some evidence of rating biases as 60% of the 1.1 million reviews in our data-set show signs of bimodality. Based on the results we present “the review impact continuum”, a model mapping degree of subjectivity and product popularity enabling managers to assess the expected impact of online consumer reviews for their products. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1368114 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1368114 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1368114 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1368434_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Eugenie Byukusenge Author-X-Name-First: Eugenie Author-X-Name-Last: Byukusenge Author-Name: John C. Munene Author-X-Name-First: John C. Author-X-Name-Last: Munene Title: Knowledge management and business performance: Does innovation matter? Abstract: The purpose of this study was to assess the mediating effect of innovation in the relationship between knowledge management and business performance of SMEs in Rwanda. The study used a cross-sectional survey design to collect the data on a sample of 250 SMEs and bootstrap method was used to carry out mediation analysis. The findings revealed that innovation fully mediates the relationship between knowledge management and business performance of SMEs. The paper contributes to scholarly debate on the mediating role of innovation on the relationship between knowledge management and business performance of SMEs by providing evidence from a developing country. The results may help business owners of SMEs to adopt innovation as a conduit for knowledge management to boost their business performance. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1368434 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1368434 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1368434 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1370765_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shashi Shahi Author-X-Name-First: Shashi Author-X-Name-Last: Shahi Author-Name: Reino Pulkki Author-X-Name-First: Reino Author-X-Name-Last: Pulkki Author-Name: Mathew Leitch Author-X-Name-First: Mathew Author-X-Name-Last: Leitch Author-Name: Christopher Gaston Author-X-Name-First: Christopher Author-X-Name-Last: Gaston Title: Optimal production-inventory model for forest products industry supply chain under demand and supply uncertainty: Case study of a pulp mill in Ontario Abstract: The production planning models used in the forest products industry do not recognize the demand and supply uncertainty, and as such do not work in unison with the inventory management models. An integrated production planning and inventory management model of a forest products industry is developed in this paper. The objective is to maximize the net annual profit of the forest industry under demand and supply uncertainty. The model is formulated as a simulation-based optimization model. A case study of a pulp mill in Northwestern Ontario shows that supply and demand uncertainty causes a net annual loss of $59.9 million to the pulp mill, whereas the introduction of a merchandizing yard in the supply chain not only absorbs shocks caused due to uncertainty, but also increases the net annual profit of the pulp mill to $26.7 million. However, the merchandizing yard is viable only if the sales price of pulp is above a threshold level. The integrated supply chain model can be applied to any forest products industry as it considers the entire supply chain structure and manages all business decisions both upstream and downstream in the supply chain. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1370765 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1370765 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1370765 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1374920_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Roberto Ivo da Rocha Lima Filho Author-X-Name-First: Roberto Ivo Author-X-Name-Last: da Rocha Lima Filho Author-Name: Armando Freitas Rocha Author-X-Name-First: Armando Freitas Author-X-Name-Last: Rocha Title: News and markets: The 2008 crisis from a neurofinance perspective—the case of BMFbovespa Abstract: The world is still facing a financial crisis, which started in mid 2007 and up to now is far from being solved. Stock markets around the world reacted badly and the real-time news has never played such an important role to investors as seen in previous crisis. We used this model to study the Bovespa index (IBOV) evolution from January 2003 to September 2010 and correlated the market sentiment to an index of Good/Bad news about IBOV. Indeed news is found to have a major impact on market sentiment (volatility) and it is correlated with investors’ humor. In other words, the impact of the media deepened the bearish dynamics of the markets. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1374920 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1374920 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1374920 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1374921_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bob Ssekiziyivu Author-X-Name-First: Bob Author-X-Name-Last: Ssekiziyivu Author-Name: Rogers Mwesigwa Author-X-Name-First: Rogers Author-X-Name-Last: Mwesigwa Author-Name: Mayengo Joseph Author-X-Name-First: Mayengo Author-X-Name-Last: Joseph Author-Name: Isaac Nkote Nabeta Author-X-Name-First: Isaac Author-X-Name-Last: Nkote Nabeta Title: Credit allocation, risk management and loan portfolio performance of MFIs—A case of Ugandan firms Abstract: Purpose: The purpose of this study was to establish examine the relationship between credit allocation, risk management and loan portfolio performance of MFIs in Uganda. Design/methodology/approach: A cross-sectional research design was adopted which involved descriptive, correlation and regression approaches. Data were analysed through SPSS. Simple random sampling was used to select a sample of 40 MFIs from the population of 45 in Kampala and Wakiso districts. Findings: Results indicated that credit allocation and risk management had a significant relationship with loan portfolio performance. Results from the regression analysis showed that credit allocation and risk management significantly predicted 23.9% of loan portfolio performance. Practical implications: It was recommended that managers of the MFIs should conduct pre-disbursement trainings through workshops and seminars for all successful loan applicants which would enable them on how to utilize the loan facilities acquired which will eventually reduce on the default rates. Originality/value: This is one of the few studies that focus on credit allocation, risk management and loan portfolio performance of MFIs within the context of Uganda. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1374921 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1374921 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1374921 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1379214_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Marcia Nathai-Balkissoon Author-X-Name-First: Marcia Author-X-Name-Last: Nathai-Balkissoon Author-Name: Chris Maharaj Author-X-Name-First: Chris Author-X-Name-Last: Maharaj Author-Name: Rafael Guerrero Author-X-Name-First: Rafael Author-X-Name-Last: Guerrero Author-Name: Rydell Mahabir Author-X-Name-First: Rydell Author-X-Name-Last: Mahabir Author-Name: Isaac Dialsingh Author-X-Name-First: Isaac Author-X-Name-Last: Dialsingh Title: Pilot development of innovation scales for beverage manufacturing companies in a developing country Abstract: Innovation can enhance economic success for companies and countries alike. This study identified innovation drivers for beverage manufacturing companies in the developing nation, Trinidad and Tobago (T&T). Factor analysis using principal components analysis was applied to self-reported data from 14 beverage manufacturers, organising 10 influencing variables into 3 components that impacted on the companies’ innovation. Component 1 addresses the role of company acquisitions, customer feedback and employee feedback regarding product improvements, Component 2 deals with the value of same-industry company collaborations and new ideas proposed by managers or customers and Component 3 focuses on supporting research and development through industrial park tenancy, hiring R&D personnel and higher education collaboration. Findings are discussed in the context of several characteristics of innovation in T&T, including the observed tendency of companies to practice incremental as opposed to radical innovation. Management recommendations to boost innovation include leveraging government policies, developing external collaborations, making management systems more innovation-focused, enhancing employees’ innovation competencies, focusing on actively generating new ideas to drive radical innovation and embedding innovation targets and performance measures into routine operations. Prospects for further research include studying how innovation is supported or hindered by within-industry collaboration in developed vs. developing countries. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1379214 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1379214 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1379214 Template-Type: ReDIF-Article 1.0 Author-Name: Lasuli Bakalikwira Author-Name: Juma Bananuka Author-Name: Twaha Kaawaase Kigongo Author-Name: Doreen Musimenta Author-Name: Veronica Mukyala Title: Corrigendum Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1379732 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1379732 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1379732 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1384636_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nathalie Brender Author-X-Name-First: Nathalie Author-X-Name-Last: Brender Author-Name: Bledi Yzeiraj Author-X-Name-First: Bledi Author-X-Name-Last: Yzeiraj Author-Name: Florian Dupuy Author-X-Name-First: Florian Author-X-Name-Last: Dupuy Title: Risk and accountability: Drivers for change in network governance. The case of school restaurants governance in a Swiss city Abstract: Growing requirements for accountability and risk management put decentralized models of public governance under pressure. This article investigates the drivers for change from a completely decentralized, network-oriented model to a more centralized, and procedural governance model of school restaurants in a Swiss city. It focuses on the pressures and challenges that this municipality faces in terms of risks and accountability in order to identify the conditions in which network governance can be successful. We applied a qualitative approach that combined conducting 25 semi-structured interviews of main stakeholders and analyzing documentation. We found that increased demand for school meals from families, the perception of increasing exposure to insufficiently managed risks associated with growing accountability requirements constitute the main drivers for change to the centralization of certain risk-sensitive, costly, and low social purpose activities, thus providing the municipality authorities with more control over the system while preserving the associative function. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1384636 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1384636 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1384636 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1385165_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abraham Ansong Author-X-Name-First: Abraham Author-X-Name-Last: Ansong Title: Corporate social responsibility and access to finance among Ghanaian SMEs: The role of stakeholder engagement Abstract: This paper investigates whether stakeholder engagement mediates the relationship between corporate social responsibility and access to external finance. The study relied on primary data ascertained from 423 SMEs operating within the Accra Metropolis of Ghana. The data were analyzed using partial least-squares estimation technique. The study revealed the mechanism through which CSR initiatives assist firms to access external finances. It was established that firms that engage more with their stakeholders are better positioned to access financial resources from external sources. Hence, it was recommended that SME managers should involve their stakeholders in the design of their CSR programs. The paper contributes to our knowledge of the CSR literature by showing how CSR initiatives influence firms’ access to finance among SMEs in developing economies. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1385165 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1385165 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1385165 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1387958_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dr. Gilbert E. Jones Author-X-Name-First: Dr. Gilbert E. Author-X-Name-Last: Jones Title: Knowledge sharing and technological innovation: The effectiveness of trust, training, and good communication Abstract: The purpose of this study is to research factors associated with knowledge sharing that managers can leverage to ensure a strong innovation management process and successfully deliver technological innovations to the intended customer. The research question this study pursues is: What factors associated with knowledge sharing lead to successful technological innovation management? The findings of this study yielded three factors paramount to knowledge sharing in technological innovation groups: (a) trust, (b) training on technology, and (c) good communication. The data show that managers should focus on implementing practices emphasizing these factors in their teams and/or organizations. Future research should focus on further evaluation of factors that positively affect knowledge sharing in technological innovation units. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1387958 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1387958 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1387958 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1389332_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Teuvo Kantanen Author-X-Name-First: Teuvo Author-X-Name-Last: Kantanen Author-Name: Saara Julkunen Author-X-Name-First: Saara Author-X-Name-Last: Julkunen Author-Name: Esa Hiltunen Author-X-Name-First: Esa Author-X-Name-Last: Hiltunen Author-Name: David Nickell Author-X-Name-First: David Author-X-Name-Last: Nickell Title: Creating employees’ motivational paths in the retail trade Abstract: This study examines the manifestation of intrinsic motivation by exploring the sources of intrinsic and extrinsic motivation among employees of a retail hypermarket. The research uses narrative and ethnographical analysis from 24 interviews. Two unique dimensions were created for motivational power—source and growth process—for a new typology of work motivation. The typology consists of four processes: intrinsic regulation, intrinsic valuation, extrinsic valuation, and extrinsic regulation. The results show how intrinsic motivation can be reinforced through these processes. Recommendations are presented for different personnel teams in the service sector. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1389332 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1389332 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1389332 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1390818_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ardeshir Bazrkar Author-X-Name-First: Ardeshir Author-X-Name-Last: Bazrkar Author-Name: Soleyman Iranzadeh Author-X-Name-First: Soleyman Author-X-Name-Last: Iranzadeh Author-Name: Naser Feghhi Farahmand Author-X-Name-First: Naser Author-X-Name-Last: Feghhi Farahmand Title: Total quality model for aligning organization strategy, improving performance, and improving customer satisfaction by using an approach based on combination of balanced scorecard and lean six sigma Abstract: Considering the importance of the service quality and the position of banks in the global and national economy, the main objective of this study was to design a total quality model in Qavamin Bank to align the organization’s strategies, improve performance, and improve customer satisfaction. In the first step, after reviewing various groups of the Qavamin Bank processes, accounting processes were selected by the managers of the bank as sample processes. Then, using the six dimensions of the balanced scorecard, some indicators were defined for selecting the strategic process. After collecting data of indicators using cross-efficiency model in data envelopment analysis, “replacing the customer account book” was selected as the strategic process. In the next step, using the five phases of the DMAIC cycle in the lean six sigma methodology, the sigma level of the process was measured. After implementing the six sigma methodology, the process sigma level was increased from 2.84 to 2.88 and the average process time was reduced from 3 to 2 min and 40 s. The results showed the successful design and implementation of the total quality model in Ghavamin Bank for the process of “replacing the customer’s account book”. Finally, to measure the level of realization of the designed model’s objectives, the research hypotheses were tested using one-sample t-test. The results of the hypothesis test showed that all three objectives of the total quality model were met. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1390818 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1390818 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1390818 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1392273_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Amina Abdinoor Author-X-Name-First: Amina Author-X-Name-Last: Abdinoor Author-Name: Ulingeta O.L. Mbamba Author-X-Name-First: Ulingeta O.L. Author-X-Name-Last: Mbamba Title: Factors influencing consumers’ adoption of mobile financial services in Tanzania Abstract: This study aimed at assessing consumers’ adoption of mobile financial services in Tanzania using Technology Acceptance Model. The study had the following objectives, to assess the individual awareness of mobile financial services; perceived usefulness; perceived benefits; and costs effects on adoption of mobile financial services. Random sampling technique was employed to select the sample for data collection. Two hundred participants were selected randomly from Dar es Salaam region particularly Kinondoni District. The sample included the users and non-users of mobile financial services. The study used primary data and regression model. The findings of this study show that mobile financial service adoption is positively related to individual awareness, perceived usefulness and perceived benefit but it is negative related to cost effects. Nevertheless, the study showed that demographic characteristics of respondents (sex, age and income level) are among the factors moderating adoption of mobile financial services. From the findings, this study highlights recommendation that service providers need to play a leading role in influencing individual awareness, perceived usefulness, and perceived benefit of mobile banking. However, cost effect has been found as one of the barrier to the intention to adopt mobile financial services in Tanzania. Service providers should consider affordability and availability of the financial services for the low-income segment in the society. These results can be extended to any developing country. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1392273 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1392273 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1392273 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1396655_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muzammal Ilyas Sindhu Author-X-Name-First: Muzammal Ilyas Author-X-Name-Last: Sindhu Author-Name: Muhammad Arif Author-X-Name-First: Muhammad Author-X-Name-Last: Arif Title: Corporate social responsibility and loyalty: Intervening influence of customer satisfaction and trust Abstract: This study investigated the relationship between value relevance and ethical standards as determinants of commitment to corporate social responsibility (CSR) activities and customer loyalty with the intervening effect of customer satisfaction, corporate reputation, and trust. Multidimensional questionnaires were designed and the structural equation modeling was applied to investigate relationships. Our results provided a general picture of the theoretical process by which the sequential relationship between value relevance, ethical standards, commitment, trust, satisfaction, reputation, and loyalty. The commitment to CSR is positively influencing customer loyalty and customer satisfaction, trust, and corporate reputation also intervened in their relationships. This study is theoretical contributing as identified customer satisfaction, trust, and corporate reputation as intervening factors, while from the practical point of view, customer trust is important because it is considered as justification based on morality . It is, therefore, important that organizations should properly disseminate practical and moral information. This is a novel study in Pakistani context because it is a theoretical contribution in existing literature as well as in organizational CSR practices leading to customer satisfaction, trust, and loyalty. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1396655 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1396655 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1396655 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1396952_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Wulan I.R. Sari Author-X-Name-First: Wulan I.R. Author-X-Name-Last: Sari Title: The role of regulations on administrative and practices in improving quality of services in public organizations Abstract: The purpose of the study is to explore how government regulations influence structure, process and outcome in improving quality of care. A qualitative approach and a multiple case study design are used to explore the relationship between government regulations and the quality of health care in Indonesia’s public hospitals. Results show the four public hospitals are used to dealing with external regulators and regulations. These requirements from external regulators drive public hospitals to be more reactive to government regulations, rather than anticipate them and there are too many reports for external regulators. In short, government regulations influence improvements in the quality of services provided by public hospitals. However, public hospitals need to adapt those regulations to the hospital management and governance. In this sense, regulation is a breakthrough in solving the problem of public hospitals. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1396952 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1396952 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1396952 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1398124_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Farzan Yahya Author-X-Name-First: Farzan Author-X-Name-Last: Yahya Author-Name: Zahiruddin B. Ghazali Author-X-Name-First: Zahiruddin B. Author-X-Name-Last: Ghazali Title: Effectiveness of board governance and dividend policy as alignment mechanisms to firm performance and CEO compensation Abstract: Purpose: The purpose of the study is to investigate whether operating and market performance are aligned to CEO compensation and how board governance and dividend policy could influence pay–performance link in the capital market of Pakistan. Design/methodology/approach: The hand-collected information on 219 non-financial firms listed on the Pakistan stock exchange (PSX) is acquired over the period 2012–2016. Additionally, panel data technique, namely Prais–Winsten (PCSE) and 2SLS (robust standard errors) regression are applied to account for the heteroscedasticity, serial correlation and endogeneity issue. Findings: The empirical results indicate that CEO compensation is positively associated with operating performance and market performance. The evidence also provides partial support to agency perspective that board independence and optimal board size could positively, while CEO duality negative moderates the relationship between operating performance and CEO compensation. However, none of these mechanisms are proved to be effective in aligning market performance to CEO compensation. In fact, dividend policy negatively moderates the association between firm performance (operating and market) and CEO compensation. Thus, contrary to the agency theory’s proposition, dividend policy cannot be utilized as a substitute control device in the absence of strong corporate governance mechanisms. Practical Implications: In light of this empirical evidence, regulatory bodies in Pakistan could improve corporate governance mechanisms as well as CEO compensation structure to ensure remunerative and ethical financial market. Originality/value: This study contributes to the academic literature by validating the underexplored pay–performance alignment propositions of agency theorists, especially in the reference of Pakistan. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1398124 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1398124 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1398124 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1402474_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Ashraf Author-X-Name-First: Muhammad Author-X-Name-Last: Ashraf Author-Name: Asad Afzal Humayon Author-X-Name-First: Asad Afzal Author-X-Name-Last: Humayon Author-Name: Jamil Ahmad Author-X-Name-First: Jamil Author-X-Name-Last: Ahmad Author-Name: Mazhar Abbas Author-X-Name-First: Mazhar Author-X-Name-Last: Abbas Title: Three condensed importance of interfunctional communication for the acceptance of CRM system Abstract: Customer relationship management (CRM) is an IT-based system that manage customer long-term relationship, and also inter-functional relationship within the organization with the ultimate purpose of creating customer value by sharing concise, sufficient, accurate, timely, and reliable information. The purpose of this paper is to analyze how different kinds of communication: inter-personal interaction (IPI), written interaction (WI), and collaboration (CB) affect (i) the perceived ease of use (PEU), (ii) the perceived usefulness (PU) and ultimately (iii) the acceptance of CRM? And proposes a research model representing the relationships among WI, IPI, CB, PEU, PU, and involvement. Data collected through online survey from 210 large companies in Pakistan are analyzed. Result shows that IPI instead of collaboration has significant positive effect on PEU and PU and play important role in the acceptance of CRM system. But, WI should be viewed with more caution, because it showed negative relationship. Moreover, PEU and PU of CRM system have direct significant positive influence on involvement of marketing in the planning, implementation, and usage of CRM system that result in CRM system acceptance. The study provides theoretical and practical contributions, and also future research areas are highlighted for potential researchers. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1402474 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1402474 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1402474 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1403713_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Adu Danso Author-X-Name-First: Adu Author-X-Name-Last: Danso Author-Name: Kofi Poku Author-X-Name-First: Kofi Author-X-Name-Last: Poku Author-Name: Ahmed Agyapong Author-X-Name-First: Ahmed Author-X-Name-Last: Agyapong Title: Mediating role of internal communications in market orientation and performance of mobile telecom firms: Evidence from Ghana Abstract: The relationship between market orientation and firm performance and mediating influence of many external factors has been researched extensively across various contexts. However, little focus has been on mediating roles of internal organisational variables such as internal communication, which could potentially channel the effects of market orientation on performance. And this was examined using questionnaire survey of 95 managers from all the telecommunication companies in Ghana. Results show internal communication as a conduit, fully transmitting the positive effects of each dimension of market orientation on market performance. Therefore, enhancement of internal communication could offer unique capabilities for significant market performance. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1403713 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1403713 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1403713 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1404717_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Moshe Mishali Author-X-Name-First: Moshe Author-X-Name-Last: Mishali Author-Name: Daniel Weiler Author-X-Name-First: Daniel Author-X-Name-Last: Weiler Title: Psychological factors causing nonadherence to safety regulations in Israel’s stone and marble fabrication industry: Unveiling the source of worker noncompliance Abstract: Background: Silicosis remains a lung disease which may cause severe incapacitation and even be fatal. We examined why stone processors in Israel, though aware that regular occupational unprotected exposure to harmful silica dust might cause silicosis, choose to work without protection, in defiance of legislation and employer instructions. The study seeks to identify and map the psychological factors that non cooperative processors use, to justify ignoring safety guidelines. Understanding the inner logic behind nonadherence in a scientific and nonjudgmental way could enhance efforts to reduce unsafe behavior among stone and marble processors, including ASW (Artificial Stone Workers). Methods: This qualitative study included semi-structured in-depth interviews with 25 stone processors. The interview transcripts were processed and analyzed by the authors who identified the leading resistance themes underlying noncompliance. Results: The current study found that although interviewees made an initial declarative statement that protection from dust is important due to the perceived and acknowledged danger, as the interview progressed the interviewees displayed increasing reservations, showing that despite their recurrent declarations of understanding the danger of not using protective measures—not all of them do so in practice. Their responses show that the processors have knowledge and awareness of occupational illnesses associated with exposure to silica dust and that they had full access to the relevant protective measures. The responses also reveal the perceptions, personality traits and defense mechanisms around which processors have built a psychological narrative to justify their noncompliant behavior. We found that ASW are well aware of the risks and dangers of their occupation yet they almost completely deny personal responsibility and blame others for the consequences of their behavior (External locus of control). Their predominant emotional reaction was anger. Each worker’s response was governed by a “personal and unique narrative” that represents a defense mechanism for nonadherence to safety measures. Conclusions: Given the psychological motivators, the main conclusion of the study is that it takes more than just enhancing the awareness of workers to the importance of using protective measures to create a sustainable change in the safety climate at stone processing plants. Therefore, it is necessary that all players execute their roles in full, in order to ensure that nonadherent behavior is not only acknowledged by fabricators as endangering their health but it has also immediate implications related to their employment, freedom to operate and responsibility. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1404717 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1404717 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1404717 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1405493_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abdullah Saad AL-Malaise AL-Ghamdi Author-X-Name-First: Abdullah Saad Author-X-Name-Last: AL-Malaise AL-Ghamdi Title: A proposed model to measure the impact of business architecture Abstract: The business architecture of an enterprise offers a combination of services in operating and modeling business activities. It helps to drive the business operation, integration of multiple systems, an allocation of information technology (IT) and other resources in an efficient manner. This paper discusses the business architecture’s standing in an enterprise, demonstrating the working and importance of business architecture in an organization. Furthermore, collaboration and relationships between key components of business architecture are a major point of discussion in this paper. A conceptual framework is presented that composes and enhances the idea of business architecture by extending it through the identification of benefits, thereby enabling an enterprise to achieve based on three models: strategic, operational, and IT. The extraction of parameter and developing the proposed model is based on published literature review. Ultimately, this study enhances the purpose of implementing business architecture and its key dimensions. Moreover, identifying benefits using different measuring factors presented in the model (i.e. strategic, operational, IT infrastructure) can help the business organizations and decision-makers evaluate the potential benefits of business architecture in an enterprise. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1405493 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1405493 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1405493 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1405509_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ehsan Mousavi Khaneghah Author-X-Name-First: Ehsan Mousavi Author-X-Name-Last: Khaneghah Author-Name: Nosratollah Shadnoush Author-X-Name-First: Nosratollah Author-X-Name-Last: Shadnoush Author-Name: Amin Salem Author-X-Name-First: Amin Author-X-Name-Last: Salem Title: Artemis time: A mathematical model to calculate maximum acceptable waiting time in B2C e-commerce Abstract: One of the main challenges in e-commerce is how to calculate the maximum acceptable time for response to the customer from the business firms. This case has a direct impact on many business concepts such as customer loyalty, satisfaction, and trust. In this paper, a mathematical model is presented to calculate the maximum acceptable time. In this regard, based on a set of functions, while investigating factors affecting the business from customer’s perspective, this mathematical model has the ability to use in any kind of B2C-based e-commerce system due to the consideration of the partial elongation set between elements that affect time transparency. The business using this function and managing the elements that affect this function is able to manage its operations in a way that conducts business activities in accordance with client time estimates. This will increase satisfaction and customer’ trust in the business. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1405509 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1405509 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1405509 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1405718_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hamilton Pozo Author-X-Name-First: Hamilton Author-X-Name-Last: Pozo Author-Name: Orlando Roque da Silva Author-X-Name-First: Orlando Author-X-Name-Last: Roque da Silva Author-Name: Takeshy Tachizawa Author-X-Name-First: Takeshy Author-X-Name-Last: Tachizawa Title: The influence of performance objectives on the implementation of lean manufacturing practices: An analysis based on strategic groups Abstract: This paper explores how the choices about, and implementation of, lean production practices are influenced by performance goals prioritized by firms in the context of operations strategy. We analyzed a set of 56 companies (divided into four strategic groups) in the auto parts industry in the cities of Campinas and Jundiaí areas (Brazil). These groups of firms that adopt similar strategic orientations were used to investigate the relationship between the implementation of lean manufacturing practices and the choice of performance objectives. The results suggest that taking into consideration strategic groups can improve the understanding of how performance objectives define lean manufacturing practices adopted by manufacturing companies. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1405718 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1405718 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1405718 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1406321_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Donghun Yoon Author-X-Name-First: Donghun Author-X-Name-Last: Yoon Title: The information science policy for the public open data of the national research institute Abstract: In modern society, the importance of information is constantly growing. Human life has been diversely changed due to the volume expansion of information handling and distribution. The rapid growth and informatization of information and communications technology (ICT) could be the driver of the production and distribution of information in the real world. Also, it has greatly influenced the economy, politics, society, culture, etc. As the value of information continues to increase, all governments around the world are becoming more and more interested in the reaction to the provision of information. The people need liberty and equality in the environment for the acquisition or utilization of necessary information. Especially due to the importance of the information sharing system, both the government and people are greatly interested in the information sharing policy of the government. Information sharing policies around the world greatly affect people. They disclose information (from government agencies, local government units, public institutions, etc.) to people. However, in the case of national research institutes, their information sharing policy has been ineffective due to the specialty of their work and data. Also, their data are not at the general information sharing level. In this paper, first, the information science policy for public open data of national research institutes is presented and discussed. First, we will look for an efficient method of information sharing policy-making for national research institutes. Then we will discuss and present research results data of national research institutes. These will comprise the most useful information from national research institutes. Also, the actual availability of the research results data will be discussed through their utilization trend analysis. In this paper, we propose the information science policy direction for public open data of national research institutes through a study of their information sharing system. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1406321 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1406321 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1406321 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1408208_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Khadija Farrukh Author-X-Name-First: Khadija Author-X-Name-Last: Farrukh Author-Name: Sadia Irshad Author-X-Name-First: Sadia Author-X-Name-Last: Irshad Author-Name: Maria Shams Khakwani Author-X-Name-First: Maria Author-X-Name-Last: Shams Khakwani Author-Name: Sadia Ishaque Author-X-Name-First: Sadia Author-X-Name-Last: Ishaque Author-Name: Nabeel Younus Ansari Author-X-Name-First: Nabeel Younus Author-X-Name-Last: Ansari Title: Impact of dividend policy on shareholders wealth and firm performance in Pakistan Abstract: In the field of corporate finance the question as to whether dividend policy affects the shareholders wealth still remains unresolved. The objective of this research paper is to establish the impact of dividend policy on shareholders’ wealth and firm performance in Pakistan. The conduct of dividend policy has been one of the most debatable issues in literature of corporate finance. Numerous researchers have attempted to reveal issues with respect to the dividend policy, however, we still don’t have a worthy explanation regarding the behavior of dividend policy. The variables used in this research are dividend policy, shareholders wealth, and firm performance. Dividend per share and dividend yield are used to measure dividend policy. For shareholders wealth, earning per share and share price are used as proxies. Return on equity is used to measure firm performance. From the regression result, it is found out that dividend policy has positively significant impact on shareholders’ wealth and firm performance. This study supported dividend relevance theory, signaling effect theory, bird in hand theory and clientele-effect theory. The study commends the implementation of stable, effective, managed and target-oriented dividend policy by firm’s financial managers along with effective supervisory framework governed by capital market regulatory bodies to uplift firms’ performance and shareholders wealth in Pakistan. Furthermore, appropriate firm disclosure with respect to dividend payout and dividend per share is needed to guard the potential investors in making the right investment choices in listed firms. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1408208 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1408208 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1408208 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1408209_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Felipe Hernández-Perlines Author-X-Name-First: Felipe Author-X-Name-Last: Hernández-Perlines Author-Name: Manuel Alejandro Ibarra Cisneros Author-X-Name-First: Manuel Alejandro Author-X-Name-Last: Ibarra Cisneros Title: Analysis of the moderating effect of entrepreneurial orientation on the influence of social responsibility on the performance of Mexican family companies Abstract: This study analyzes the entrepreneurial orientation’s moderating effect on the influence of social responsibility on the performance of family companies in Mexico. To analyze the results, we propose the utilization of a method of second-generation structural equations (PLS-SEM) using SmartPLS 3.2.7 statistical software applied to data from 140 Mexican family businesses. The first important contribution of this work is that the analysis of corporate social responsibility via the elaboration of GRI memories is adequate, as the proposed measurements are reliable and valid. The second contribution is that in Mexican family businesses social responsibility actions also become outcome improvements, accomplishing substantial influence. Finally, the third contribution of this work is that entrepreneurial orientation reveals as a positive moderator on the effect of social responsibility on the performance of family businesses. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1408209 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1408209 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1408209 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1408943_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Adam Evans Author-X-Name-First: Adam Author-X-Name-Last: Evans Author-Name: Harika Suklun Author-X-Name-First: Harika Author-X-Name-Last: Suklun Title: Workplace diversity and intercultural communication: A phenomenological study Abstract: For decades, the United States has seen an increasing number of immigrants, which has led to a significant increase in cultural diversity in the United States. This phenomenological study examines the contextual history of professional non-native English-speaking women in the United States to form a basis of comparison with native English speakers. It attempts to compare their lived communicative experiences with those of non-native English speakers in the workplace. In this study, 16 professional, native English-speaking women currently working in the US were interviewed. Participants in this study were asked to describe professional and intercultural experiences through interactions with non-native English-speaking coworkers, any expectations of the interactions or violations of those expectations, and any miscommunications that may have occurred. Many native English speakers positively reflected upon these intercultural interactions and shared examples of their vocal adjustments and challenges of verbal and intercultural communication. To overcome these challenges, professional native English speakers described trying to slow speech or asking confirming questions such as “Do you understand?” to mitigate verbal conflicts and miscommunication. Based on the trends within the responses, however, there is a potential for unintentional and often offensive consequences to occur. Several coping mechanisms were found to be considered rude or off-putting by non-native speakers, while the intent of a more direct message was often misinterpreted by native English speakers. In addition, it seems that native English speakers often may have good intentions in their actions but do not have the skillset to better facilitate communication with non-native English speakers. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1408943 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1408943 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1408943 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1411066_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Markus Fruth Author-X-Name-First: Markus Author-X-Name-Last: Fruth Author-Name: Frank Teuteberg Author-X-Name-First: Frank Author-X-Name-Last: Teuteberg Title: Digitization in maritime logistics—What is there and what is missing? Abstract: The global seaports are of pivotal importance for the world economy. Since 1990, global container traffic has grown by an average of 10% annually. Equally, the steady growth of ship sizes poses major logistical and technical problems worldwide. Given these facts, shipping and maritime logistics would largely benefit from Big Data as well as the emerging digital technologies. Apart from the many positive effects of digitization in maritime logistics with respect to efficiency, safety and energy saving, there are, however, also risks (e.g. data abuse, cybercrime). Based on a systematic literature review, this article provides an overview of the current state of digitization in maritime logistics, discusses existing problem areas, and shows potential for improvement. The results show that it is essential to capture the development potential in order to be able to benefit from the advantages. However, research is still in its initial stages, and there is a lack of theoretical and empirical work as well as explanatory approaches to appropriate recommendations for action and restructuring. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1411066 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1411066 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1411066 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1411067_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dag Øivind Madsen Author-X-Name-First: Dag Øivind Author-X-Name-Last: Madsen Author-Name: Stig Risvik Author-X-Name-First: Stig Author-X-Name-Last: Risvik Author-Name: Tonny Stenheim Author-X-Name-First: Tonny Author-X-Name-Last: Stenheim Title: The diffusion of Lean in the Norwegian municipality sector: An exploratory survey Abstract: The use and application of Lean in the public sector has attracted considerable interest in recent years. In Norway, the concept of Lean has lately been hugely popular, not only among private sector firms, such as manufacturers, but increasingly also in the public sector where Lean has been proposed as a management tool that can improve the productivity and performance of, for example, municipalities. There have been several initiatives suggesting and recommending Lean adoption and implementation in the municipality sector. However, little is known about how and to what extent Lean is currently used by Norwegian municipalities. Therefore, this paper examines the diffusion of Lean among Norway’s 426 municipalities, by means of an exploratory survey that yielded a response rate of about 25 percent. The survey results generally show that the awareness and adoption of Lean has increased quite sharply in recent years. Most municipalities have recently adopted and started using the Lean concept, and the concept appears to be in a relatively early stage of its lifecycle in the Norwegian municipality sector. When it comes to implementation of the Lean concept, the municipalities vary in terms of how they apply and utilize Lean. For example, the survey data indicate that municipalities use a broad spectrum of Lean-related tools and techniques. Finally, while the perceived effects of Lean are generally positive, there are also a range of issues and challenges associated with the implementation of Lean in municipalities. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1411067 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1411067 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1411067 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1412873_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jian Ming Luo Author-X-Name-First: Jian Ming Author-X-Name-Last: Luo Author-Name: Chi Fung Lam Author-X-Name-First: Chi Fung Author-X-Name-Last: Lam Title: Urbanization effects on hotel performance: A case study in China Abstract: This paper studied the impacts of urbanization regarding the performance of hotel in Guangdong through the study of panel data from 1994 to 2014. Urbanization was measured by economic, geographical landscape, population, and social cultural dimensions. This research suggested that urbanization generally improves hotel performance, but with different effects. Therefore, stakeholders, such as hospitality managers, could provide corresponding governance strategies according to the characteristics of the city and province in China. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1412873 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1412873 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1412873 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1412874_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Md. Kamrul Hasan Author-X-Name-First: Md. Kamrul Author-X-Name-Last: Hasan Author-Name: Ahmed Rageh Ismail Author-X-Name-First: Ahmed Rageh Author-X-Name-Last: Ismail Author-Name: MD. Faridul Islam Author-X-Name-First: MD. Faridul Author-X-Name-Last: Islam Title: Tourist risk perceptions and revisit intention: A critical review of literature Abstract: Tourists’ perceptions of risk with travel destination are one of the key determinants of their decision-making in revisiting a destination. Despite the importance of the subject in tourism literature, a few attempts have been made to focus on the effects of tourist risk perceptions on revisit intentions. Moreover, a theoretical foundation is still lacking in current literature highlighting the relationship of the effect of tourist risk perceptions through satisfaction and attitude towards revisiting with tourist revisit intention. Taking this into account as research gap, this paper provides a critical review of the effect of tourist risk perceptions in tourism research, presenting a descriptive background, identifying the progress, develop an integrated conceptual framework, review of their theoretical propositions and methodological issues and suggesting new areas and approaches for future research. The study concludes that the area is dominated by both the quantitative and the qualitative research, and a lack of appropriate theoretical foundation is a major problem to understand the common risk dimensions and their effect on tourist revisit intention. Therefore, the integration of satisfaction and attitude towards revisit with the relationship between tourist risk perceptions and revisit intention in a single framework seems rational to provide an insight for new research approach. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1412874 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1412874 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1412874 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1413733_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ahmed Bouteska Author-X-Name-First: Ahmed Author-X-Name-Last: Bouteska Author-Name: Boutheina Regaieg Author-X-Name-First: Boutheina Author-X-Name-Last: Regaieg Title: Earnings announcement effect on the Tunisian stock market Abstract: This paper treats the post-earnings announcement drift. Precisely, it revisits the benefits announcement effect using various measurements of surprise unexpected earnings. In addition, this work tries to explain the persistence of post-earnings announcement drift on the financial markets using adapted methodology. The empirical study on the Tunisian stock market shows the persistence of the post-earnings announcement drift over the year 2013. It indicates that the observed post-earnings announcement drift seems to be due to the behavior of investors under psychological biases. This finding shows that the information provided by the prevision and revision of earnings forecasts is not immediately included in the price, but there is an anchoring bias in relation to the past earnings, as well as on the investor time of response to the new information provided by the market. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1413733 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1413733 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1413733 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1418623_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Ashraf Author-X-Name-First: Muhammad Author-X-Name-Last: Ashraf Author-Name: Asad Afzal Humayon Author-X-Name-First: Asad Afzal Author-X-Name-Last: Humayon Author-Name: Jamil Ahmad Author-X-Name-First: Jamil Author-X-Name-Last: Ahmad Author-Name: Mazhar Abbas Author-X-Name-First: Mazhar Author-X-Name-Last: Abbas Title: Corrigendum Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1418623 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1418623 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1418623 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1419795_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ali Gholipour Soleimani Author-X-Name-First: Ali Author-X-Name-Last: Gholipour Soleimani Author-Name: Hannaneh Einolahzadeh Author-X-Name-First: Hannaneh Author-X-Name-Last: Einolahzadeh Title: The mediating effect of leader–member exchange in relationship with emotional intelligence, job satisfaction, and turnover intention Abstract: The purpose of this research is to study the mediating effect of leader–member exchange quality variable in the relationship between emotional intelligence and turnover intention and job satisfaction of employees. In terms of methodology, this is a survey correlational research. Statistical population included the staff of Sayeh Sabz Oloum Company in Tehran-Iran that all members of the population were studied. Research data were collected through questionnaires. Reliability was accepted by Cronbach’s alfa coefficient and validity was accepted by confirmatory factor analysis. Data analysis and research hypothesis testing was performed through structural equation modeling and hierarchical multiple regression. Two softwares (SPSS and LISREL), also were used for statistical processing. The results showed the mediating effect of leader–member exchange in quality variable did not have any effect on relationship between emotional intelligence and job satisfaction and turnover intention. Emotional intelligence skills had positive relationship with job satisfaction, but had negative relationship with turnover intention. In other words, emotional intelligence improves staff’s attitude toward decreasing turnover and increasing job satisfaction. Job satisfaction also causes reduction in turnover. Journal: Cogent Business & Management Issue: 1 Volume: 4 Year: 2017 Month: 1 X-DOI: 10.1080/23311975.2017.1419795 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1419795 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1419795 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1409685_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ronald J. Salazar Author-X-Name-First: Ronald J. Author-X-Name-Last: Salazar Author-Name: Jifu Wang Author-X-Name-First: Jifu Author-X-Name-Last: Wang Author-Name: Rupak Rauniar Author-X-Name-First: Rupak Author-X-Name-Last: Rauniar Author-Name: Xiuli Wang Author-X-Name-First: Xiuli Author-X-Name-Last: Wang Title: A game analysis of MNC CSR in China Abstract: Weakening multinational corporation (MNC) commitment to corporate social responsibility (CSR) has caused increasing concern in China. What motivates MNC’s to diminish their commitment to CSR? This paper applies game theory to attempt to answer this important question for the Chinese context. The aim of this paper is to characterize the decision choices MNC managers face using game theory and to evaluate whether game theory, based on cost–benefit analysis, can contribute to a better understanding of the tendency to diminish CSR. Public opinion, political legitimacy, competing priorities, stage of market development, short-term orientation, and stakeholder activism each influence manager’s choices. Despite the widespread recognition that CSR is important in business, the costs of CSR implementation are implicitly weighed against the benefits of favorable CSR outcomes. We demonstrate how the weakening observed in China exhibits properties amenable to analysis in a game-theoretic sense rather than dominance and how the trend might be reversed. The findings of this study provide useful insights into the consequences of stakeholder behavior for CSR outcomes. Researchers will find the results helpful in further exploring how specific stakeholder activities influence CSR. Investors, managers, regulators, and stakeholders will find the results expository of some underlying forces influencing managerial decision-making in MNCs. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2017.1409685 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1409685 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1409685 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1413970_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bylon Abeeku Bamfo Author-X-Name-First: Bylon Abeeku Author-X-Name-Last: Bamfo Author-Name: Courage Simon Kofi Dogbe Author-X-Name-First: Courage Simon Kofi Author-X-Name-Last: Dogbe Author-Name: Charles Osei-Wusu Author-X-Name-First: Charles Author-X-Name-Last: Osei-Wusu Title: The effects of corporate rebranding on customer satisfaction and loyalty: Empirical evidence from the Ghanaian banking industry Abstract: The study examined whether or not the rebranding activities in the Ghanaian banking industry, had any influence on customers’ perception on service quality, their level of satisfaction and their level of loyalty. These relationships were ascertained by running a moderation and linear regression analyses. The study identified that, rebranding had no statistically significant effect on perceived service quality, customer satisfaction and customer loyalty, in the Ghanaian banking industry. Rebranding had no moderating effect on the relationship between service quality and customer satisfaction. It also had no moderating effect on the relationship between service quality and customer loyalty. And finally, rebranding did not have a moderating effect on the relationship between customer satisfaction and customer loyalty. It was concluded that, rebranding activities in the Ghanaian banking industry had no significant effect on customers’ attitude towards the brand. Banks and other financial institutions must therefore be circumspect when it comes to investment in rebranding activities and be more interested in making investments that will positively influence the attitude of their customers. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2017.1413970 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1413970 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1413970 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1422233_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Usama Najam Author-X-Name-First: Usama Author-X-Name-Last: Najam Author-Name: Sadia Ishaque Author-X-Name-First: Sadia Author-X-Name-Last: Ishaque Author-Name: Sumiya Shoukat Author-X-Name-First: Sumiya Author-X-Name-Last: Shoukat Author-Name: M. Hayat Awan Author-X-Name-First: M. Author-X-Name-Last: Hayat Awan Author-Name: Nabeel Younus Ansari Author-X-Name-First: Nabeel Younus Author-X-Name-Last: Ansari Title: Interactive effect of CCM between the relationship of workplace bullying, burnout, and turnover intentions Abstract: The key motive of this particular research was to elaborate the function of conflict climate management in the banking sector of Punjab, Pakistan. In this regard, survey method is used to collect data; the empirical test was conducted on the employees of the banking sector of Pakistan. Total 350 respondents were analyzed. In this study variable, workplace bullying, burnout, turnover intentions, and conflict climate management are tested. The results explain that burnout mediates the relationship between workplace bullying and turnover intentions. Our main variable of this study is conflict climate management moderates the relationship of burnout and turnover intentions. This study highlights the importance of conflict climate management and its compulsory presence in the banking sector of Pakistan. The results of this study would be also helpful for the managers to adopt the best conflict management technique to solve any conflict in the organization for the smooth processes of the workplace and healthy working conditions which keep employees satisfied and productive that eventually benefits the organization. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2017.1422233 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1422233 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1422233 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1422961_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Chiu-Ming Hsiao Author-X-Name-First: Chiu-Ming Author-X-Name-Last: Hsiao Author-Name: Lai Pin-Reuy Author-X-Name-First: Lai Author-X-Name-Last: Pin-Reuy Author-Name: Sun Li-Yun Author-X-Name-First: Sun Author-X-Name-Last: Li-Yun Author-Name: Tsai Yun-Jean Author-X-Name-First: Tsai Author-X-Name-Last: Yun-Jean Title: The location advantages and persistence of the performance for the Taiwan logistic company: A case study Abstract: This study empirically analyzes the persistence of the performance for the Taiwanese logistic company. It is the first study to address the hot hand effect on the performance of logistic stations. Generally, the well-performed stations (Winner) will still have a better performance in the following period; the poor-performed stations (Loser) will stay in the worst group. Moreover, we find there is a strong evidence of location advantage for the business stations which supports the discussion of Hernández and Pedersen. It reveals that a non-metropolitan station is well performed rather than the metropolitan station. Either to increase the number of cargo or to decrease the number of workers will promote the performance of the company. Our empirical results can also be extended to the logistic companies in the emerging markets and transition economies. Policy-makers can provide some incentives to make the logistics industry more vigorous development and create economic prosperity. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2017.1422961 File-URL: http://hdl.handle.net/10.1080/23311975.2017.1422961 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1422961 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1423770_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Shahid Iqbal Author-X-Name-First: Muhammad Author-X-Name-Last: Shahid Iqbal Author-Name: Masood Ul Hassan Author-X-Name-First: Masood Author-X-Name-Last: Ul Hassan Author-Name: Ume Habibah Author-X-Name-First: Ume Author-X-Name-Last: Habibah Title: Impact of self-service technology (SST) service quality on customer loyalty and behavioral intention: The mediating role of customer satisfaction Abstract: Service quality has been a topic of extensive inquiry for decades that has emerged now in form of self-service technology (SST) which has profound effects on the way customers interact with firms to create positive service outcomes i.e. customer satisfaction, loyalty, and behavioral Intentions. Therefore, the main objective of this study is to examine that how the technology based Services i.e. SSTs impact the customer satisfaction, loyalty, and Behavioral Intentions in service sector of Pakistan. The data have been collected from the 238 SST’s users through the online survey. In order to test the model, Structural Equation Modeling is applied by using the LISREL program. The results of this study reveal positive and significant relationship between SSTs service quality, loyalty, and behavioral Intentions directly and indirectly via customer satisfaction. These results provide insights for the service sector of the Pakistan to invest in the new technology in order to enhance the consumer experience, satisfaction, loyalty, and Intentions. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1423770 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1423770 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1423770 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1423787_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dilek Cetindamar Author-X-Name-First: Dilek Author-X-Name-Last: Cetindamar Title: Designed by law: Purpose, accountability, and transparency at benefit corporations Abstract: The article explores the realization of major goals of the Benefit Corporation (BC) law, which is a corporation form designed for social enterprises in the United States in 2010. BCs have a dual mission of generating both profit and social value and hence they might have the potential to transform society. This paper attempts to observe the first movers established as BCs during the period of 2010–2012. By adopting the institutional theory approach, the study examines the realization of the BC law’s three major goals: purpose, accountability, and transparency. The paper utilizes the regulatory legitimacy concept to measure the discrepancy between design and implementation of law. The observations point out some of the challenges of establishing new innovative organizations through an institutional intervention of a law. Conclusions consist of implications of the study as well as suggestions for further studies. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1423787 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1423787 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1423787 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1423788_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Andrew Thomas Author-X-Name-First: Andrew Author-X-Name-Last: Thomas Author-Name: Peter Dorrington Author-X-Name-First: Peter Author-X-Name-Last: Dorrington Author-Name: Claire Haven-Tang Author-X-Name-First: Claire Author-X-Name-Last: Haven-Tang Author-Name: Rachel Mason-Jones Author-X-Name-First: Rachel Author-X-Name-Last: Mason-Jones Author-Name: Mark Francis Author-X-Name-First: Mark Author-X-Name-Last: Francis Author-Name: Ron Fisher Author-X-Name-First: Ron Author-X-Name-Last: Fisher Title: The application of group consensus theory to aid organisational learning and sustainable innovation in manufacturing SMEs Abstract: This paper investigates the exploring of situated knowledge within manufacturing organisations, with employees from a four-tier supply chain utilising a form of Group Consensus Theory (GCT). The implementation of GCT through focus groups as well as individual interviews with participants and observation of group dynamics allowed the authors to characterise the dynamics of learning and application of innovation projects and, identifies the types of innovation strategies in relation to organisational dynamics and knowledge. The aim of the work is to identify the underpinning issues relating to organisational dynamics and organisational learning in relation to innovation. Direct feedback from the SMEs will inform the analysis of how and in what way manufacturers can meet the challenge of increasing the attitudes towards improving innovative activities in companies. This paper extends the theoretical development around organisational learning towards understanding how companies within supply chains learn and innovate. This work therefore focuses upon inter-company learning and innovation which is largely under-developed from a research viewpoint. The method developed is practical, and may be used by organisations for themselves to aid the development of group as well as individual reflection, to stimulate the consideration of change. The results suggest that a clear connection exists between how companies are managed and led and, the resulting organisational learning capabilities of the collaborative team. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1423788 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1423788 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1423788 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1423870_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Maria Öberg Author-X-Name-First: Maria Author-X-Name-Last: Öberg Author-Name: Kristina L. Nilsson Author-X-Name-First: Kristina L. Author-X-Name-Last: Nilsson Author-Name: Charlotta M. Johansson Author-X-Name-First: Charlotta M. Author-X-Name-Last: Johansson Title: Expected benefits and drawbacks of Baltic Sea European transport corridors—Implications for complementary governance of TEN-T Core network corridors Abstract: In this paper, stakeholders’ expected benefits and concerns are presented regarding the development of Core Network Corridors (CNCs) within the European transport initiative, the Trans-European Network for Transports. An interview study was conducted with 23 stakeholders from different parts of the society in the Baltic Sea area. The results show that stakeholders have a range of expectations, both positive and negative, for the development of the CNC. Stakeholders’ views were sorted into three categories based on the gathered data: matters that are already regulated; unregulated matters that often include vaguely defined responsibilities and require diverse stakeholder engagement for improvement; and matters for which there are concerns about negative outcomes. The results indicate (a) a need for cost-effective complementary governance, here described as additional governance measures to those regulated in the initial framework, (b) that a wider group of stakeholders than is currently involved is needed in the on-going implementation process. Additional regional and local level stakeholders, within and outside of the CNC, and private businesses, would enhance the benefits and/or mitigate negative implications of the developed CNCs, (c) an openness for complementary governance in the on-going CNC implementation process. This openness needs to be considered when developing models for policy packaging. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1423870 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1423870 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1423870 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1423871_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: John Miltenburg Author-X-Name-First: John Author-X-Name-Last: Miltenburg Title: Supply chains for iilicit products: Case study of the global opiate production networks Abstract: In 2014, approximately 0.4% of the global adult population used illicit opiates (e.g. opium, heroin). Ninety five percent of these drugs were supplied by three global supply chains: the Afghanistan network, the Golden Triangle network, and the Mexico-Columbia network. The supply from these networks is insufficient to satisfy the demand. This paper analyzes the three supply chains (1) to understand how supply chains for illicit products operate and (2) to determine the elements in the supply chains that restrict the supply. Following the global production network (GPN) framework, the paper examines how product value is created and captured, markets and demand, networks, distribution routes, supply, inventory, and cost. The paper finds that the current high rate of seizures is the primary cause of the insufficient supply, that there is no easy way to increase supply, and that the most expedient solution is to boost the existing supply using additives (e.g. fentanyl). The paper gives insight into the characteristics of low capability supply chains and how increases in capability brought about by adapting to new conditions affects their design and operation. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1423871 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1423871 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1423871 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1423872_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: K.A.K. Gnanaweera Author-X-Name-First: K.A.K. Author-X-Name-Last: Gnanaweera Author-Name: N. Kunori Author-X-Name-First: N. Author-X-Name-Last: Kunori Title: Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators Abstract: The research was designed to evaluate the determinants of corporate sustainability disclosure practices for 85 Japanese companies listed on Tokyo Stock Exchange (TSE) in the First Section, from 2008 to 2014. The study examined disclosure information from CSR and annual—integrated reports and corporate websites. The study’s objective is to measure corporate sustainability disclosure guidelines determination (CSDF rate) and the relationship between CSDF rate and corporate sustainability performance. The content analysis and regression analysis were conducted to examine the research objective. The results of content analysis indicate that listed firms on TSE disclose some extent on environmental, social and economic information but the level of disclosure is vary; CSDF indicator with maximum disclosure level attributed to “Total amount of greenhouse emissions” with 99% disclosing rate and the minimum is the “Index and Grades” with 0%. Moreover, the study finds mixed results conforming to correlation and regression analysis. Similar to some existing studies, sustainability disclosure level and sustainability performance indicators have no strong association. Because there is a weak positive significant linkage among CSDF rate and water consumption, firm’s size, and environmental conservation effort. Nevertheless, to be consistent with social values, ensuing the guidelines and the accuracy of the disclosure information are important for corporate sustainability reporting. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1423872 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1423872 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1423872 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1429346_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Usama Awan Author-X-Name-First: Usama Author-X-Name-Last: Awan Author-Name: Andrzej Kraslawski Author-X-Name-First: Andrzej Author-X-Name-Last: Kraslawski Author-Name: Janne Huiskonen Author-X-Name-First: Janne Author-X-Name-Last: Huiskonen Title: Buyer-supplier relationship on social sustainability: Moderation analysis of cultural intelligence Abstract: The aim of this study is to investigate moderating impact of cultural intelligence among relational governance and commitment to sustainability, consequently on the social sustainability performance. Relying on social exchange theory and dynamic capability view, we advance a more nuanced approach to examining how cultural intelligence interaction with relational governance enhances supplier’s commitment to sustainability and hence allows suppliers firm to improve their social sustainability performance, based on data collected from 239 manufacturing firms located in Pakistan. Structural equation modelling and regression base moderation analysis supported the hypothesis. The results suggest that relational governance can act as centralised control for ensuring commitment to sustainability and social sustainability performance. Our results suggest that cultural intelligence moderates the relationship among relational governance and commitment to sustainability. Our study contributes to the debate about the relational governance in the achievement of commitment to sustainability that so far has never been investigated within manufacturing industry of Pakistan. The results of the research clearly show the positive impact of commitment on social sustainability performance. Theoretical contributions, managerial implications and future research direction also presented. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1429346 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1429346 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1429346 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1429347_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yukiko Konno Author-X-Name-First: Yukiko Author-X-Name-Last: Konno Author-Name: Yuki Itoh Author-X-Name-First: Yuki Author-X-Name-Last: Itoh Title: Empirical analysis of R&D in the Japanese construction industry based on the structure conduct performance model Abstract: This study examines the reasons for research and development (R&D) inactivity in Japan’s construction industry. Specifically, it considers the structure of the construction industry in Japan and identifies contractors’ patterns of behaviour regarding R&D. This study examines the relations among the structure of the construction industry, contractors’ behaviour patterns and contractors’ performance. The theoretical background of analysis is based on the structure conduct performance model. This study examines the impact of the public works system in Japan on contractors’ R&D investments, using a regression analysis based on actual data. This study finds that only contractors with a high Keiei Jikou Sinsa score, which is an examination of subjective matters during the bidding process for public works projects, actively conduct R&D activity. This implies that R&D investment can enhance future profits; thus, Japanese Government’s bidding system impacts contractors’ R&D investments. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1429347 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1429347 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1429347 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1429348_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fozia Mubarak Author-X-Name-First: Fozia Author-X-Name-Last: Mubarak Author-Name: Ayesha Noor Author-X-Name-First: Ayesha Author-X-Name-Last: Noor Title: Effect of authentic leadership on employee creativity in project-based organizations with the mediating roles of work engagement and psychological empowerment Abstract: The purpose of this research is to explore the relationship that exist between authentic leadership and employee creativity in project-based organizations. The mediating effects of work engagement and psychological empowerment on the relationship of authentic leadership and employee creativity were also focused in this research. Proficient organizations ensure presence of systematic practical approaches that can benefit employees in increasing their engagement levels and making them feel more empowered. The data were collected through convenience sampling from 246 respondents of different Project-based NGO’s of Islamabad and Rawalpindi. The findings suggest that employee creativity is significantly associated with authentic leadership, work engagement, and psychological empowerment. In addition, it was also revealed that extra engaged employees at work were more creative and sense of empowerment also mediates the relationship between authentic leadership and employee creativity. This research contributes to the current literature that authentic leadership relates to employee creativity, through mediating effects of work engagement and psychological empowerment. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1429348 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1429348 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1429348 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1432157_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Volkan Genc Author-X-Name-First: Volkan Author-X-Name-Last: Genc Author-Name: Seray Gulertekin Genc Author-X-Name-First: Seray Author-X-Name-Last: Gulertekin Genc Title: Can hotel managers with social intelligence affect the emotions of employees? Abstract: Using the Multilevel Model of Emotional in Organizations, this study investigates whether managers’ levels of social intelligence affect employees’ emotional labor and the emotional climate of the workplace. In addition, the mediating effect of emotional labor on social intelligence and emotional climate is defined. A total of 276 surveys were distributed among the employees of a chain hotel in Istanbul. A structural equality modeling was used to explain the relationships between social intelligence, emotional labor, and emotional climate. The results reveal that social intelligence positively and significantly affects deep acting. It is also shown that social intelligence does not affect the emotional climate, and that emotional labor has no intermediary role. Practical results and recommendations are thus suggested for future research. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1432157 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1432157 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1432157 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1432158_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: István Szűcs Author-X-Name-First: István Author-X-Name-Last: Szűcs Author-Name: Ildikó Edit Tikász Author-X-Name-First: Ildikó Edit Author-X-Name-Last: Tikász Author-Name: Milán Fehér Author-X-Name-First: Milán Author-X-Name-Last: Fehér Author-Name: László Stündl Author-X-Name-First: László Author-X-Name-Last: Stündl Title: Testing for consumer preferences of smoked asian sea bass (Barramundi) filet products in Hungary Abstract: The present paper discusses the findings of primary research related to the development of smoked fish filet made of the barramundi into a functional food, including product tasting. The study sought to provide information for the target audience, in our case, for consumers in hypermarkets on (1) about their certain fish consumption habits, (2) their attitudes towards conscious fish consumption, (3) the reputation of the barramundi brought to the domestic market recently and the related considerations of consumers and (4) consumers’ perceptions of the latest product development, smoked barramundi enriched with substances of positive nutritional benefits (e.g. vitamin complex, pumpkin seed oil, Gingko Biloba extract, Sylibum marianum oil, etc.). On the basis of the research, it can be concluded that product development is on the right track, it fulfils all the habits, expectations and demands of the target audience for fish consumption. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1432158 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1432158 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1432158 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1432999_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: The Editors Title: Acknowledgement of reviewers Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1432999 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1432999 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1432999 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1438747_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Renata Klafke Author-X-Name-First: Renata Author-X-Name-Last: Klafke Author-Name: Claudia Tania Picinin Author-X-Name-First: Claudia Tania Author-X-Name-Last: Picinin Author-Name: Alexandre R. Lages Author-X-Name-First: Alexandre R. Author-X-Name-Last: Lages Author-Name: Luiz Alberto Pilatti Author-X-Name-First: Luiz Alberto Author-X-Name-Last: Pilatti Title: The development growth of China from its industrialization intensity Abstract: This paper investigates which technological levels of industry contributed most to the formation and development of the Gross Domestic Product (GDP) and the Human Development Index (HDI) in China from 2000 to 2010. These indexes were the dependent variables. The independent variables were selected from the United Nations Industrial Development Organization database, and encompass employees and manufacturing establishments from 23 industries bracketed into technological levels intensity. Ordinary least squares regressions were run to indicate the relationship of dependency and explanatory power between variables. The results showed that mid-low technology level industries have greater impact on the China’s GDP; however, no technology level industry really influences the HDI. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1438747 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1438747 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1438747 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1441593_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yen Hsun Chen Author-X-Name-First: Yen Hsun Author-X-Name-Last: Chen Author-Name: Ying Liang Chou Author-X-Name-First: Ying Liang Author-X-Name-Last: Chou Author-Name: Chung Lin Tsai Author-X-Name-First: Chung Lin Author-X-Name-Last: Tsai Author-Name: Han Chao Chang Author-X-Name-First: Han Chao Author-X-Name-Last: Chang Title: Evaluating car centre service quality with modified Kano model based on the first-time buyer’s age Abstract: Modified Kano models, proposed by Prof. Matzler and Hinterhuber, are mostly applied to the qualitative analysis of performance indicators, but have not been used to validate the theoretical hypothesis of customer’s quantitative studies. In this study, regression analysis has been used to analyse the correlation between service quality (by SERVQUAL) and customer loyalty in car service centres, and then quality ingredients of modified Kano model have been encoded to determine whether the statistical values accorded with F-distribution and Scheffe’s post hoc analysis were used to confirm the Kano model’s possibilities in quantitative research. The results of regression analysis show that different aged customers have different views on loyalty, each factor of the SERVQUAL scale has a significant relevance on customer loyalty in the >30-year-old group. However, in the <30 group, there is no significant correlation between responsiveness and customer loyalty. The F-test results show that there are significant differences in SERVQUAL’s tangibles, reliability and empathy factors. Scheffe’s post hoc analysis shows the significance in these three factors. Therefore, this study confirms that the Kano model also can verify the hypothesis of quantitative research and test research models after summarising and encoding the quality elements of the question items contained in effective questionnaires. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1441593 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1441593 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1441593 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1443686_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Isa Nsereko Author-X-Name-First: Isa Author-X-Name-Last: Nsereko Author-Name: Waswa Balunywa Author-X-Name-First: Waswa Author-X-Name-Last: Balunywa Author-Name: John Munene Author-X-Name-First: John Author-X-Name-Last: Munene Author-Name: Laura Orobia Author-X-Name-First: Laura Author-X-Name-Last: Orobia Author-Name: Ngoma Muhammed Author-X-Name-First: Ngoma Author-X-Name-Last: Muhammed Title: Personal initiative: Its power in social entrepreneurial venture creation Abstract: Social entrepreneurship literature bears a positive cast on poverty reduction and social problem-solving. Studies have shown that social entrepreneurial venture activities have far-reaching socioeconomic impact, especially in solving societal challenges. We argue that given the nature of social problems, certain personality traits are valuable. Individuals with personal initiative are capable of using their prior knowledge, proactive and innovative and experience to be alert as they create social ventures that create social impact. The study examined the role of personal initiative in social entrepreneurial venture creation among Community-Based Organizations (CBO) in a developing country. Scholars have examined a number of psychological traits underlying Social Entrepreneurial Venture Creation but less emphasis has been laid on the role of personal initiative in creating social entrepreneurial ventures. We used a sample of 243 Kampala Capital City Authority CBO owners and the results indicate that personal initiative in terms of proactiveness and innovation is positively and significantly associated with social entrepreneurial venture creation. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1443686 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1443686 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1443686 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1444328_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Isidore Minani Author-X-Name-First: Isidore Author-X-Name-Last: Minani Author-Name: Esther K. Ishengoma Author-X-Name-First: Esther K. Author-X-Name-Last: Ishengoma Author-Name: Neema Mori Author-X-Name-First: Neema Author-X-Name-Last: Mori Title: Effect of partner–agent model practice on microinsurance client value: Insight from microfinance institutions in Tanzania Abstract: In absence of formal microinsurance to protect low-income people against natural and man-made disasters, the partnership between insurance companies and microfinance institutions (MFIs), also known as the Partner–Agent Model (PAM), is gaining global recognition from governments, practitioners, and donors for its potential role to deliver microinsurance. Although the model is still nascent in Tanzania, it has significantly increased microinsurance outreach. However, while the microinsurance landscape has been extensively studied, the effect of PAM practice on mandatory microinsurance client value has not received much attention. Therefore, this study examines how the PAM practice affects microinsurance client value dimensions. Surveys were used to collect quantitative data from 229 managers of MFIs involved in PAM, randomly selected from 10 regions in Tanzania. The study applies structural equation modeling, particularly the regression analysis, to examine the effect of PAM practice on the appropriateness, accessibility, affordability, and responsiveness of PAM microinsurance services. Study findings indicate that though the PAM practice has a statistically significant positive effect on microinsurance client value, the client value does not score well on its four dimensions. Improvement and regulation of PAM practice is recommended to foster microinsurance client value. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1444328 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1444328 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1444328 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1444329_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: William T. Neese Author-X-Name-First: William T. Author-X-Name-Last: Neese Author-Name: William Foxx Author-X-Name-First: William Author-X-Name-Last: Foxx Author-Name: Dianne B. Eppler Author-X-Name-First: Dianne B. Author-X-Name-Last: Eppler Title: The influence of industry-specific personal characteristics on consumer reactions to domestic vs. foreign comparative advertising in the American automobile market Abstract: Many US households depend on jobs generated by foreign automobile production and marketing. Foreign vs. domestic comparative advertising influences consumer ethnocentric reactions, but what effect does it have on employees of these foreign automobile brands? We replicate and extend Neese and Haynie by analyzing industry-specific Cognitive (knowledge), Affective (judgment), and Conative (employment status) covariates. Hierarchy of Effects and CETSCALE means vary significantly across treatments when these covariates are included in a MANCOVA. Regression analysis demonstrates that Attitude toward the Brand, Attitude toward the Ad, and Conative predict Purchase Intentions for participants processing foreign comparative advertising. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1444329 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1444329 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1444329 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1445407_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Asaad Ahmad abdelqader Alsakarneh Author-X-Name-First: Asaad Ahmad Author-X-Name-Last: abdelqader Alsakarneh Author-Name: Shen Chao Hong Author-X-Name-First: Shen Author-X-Name-Last: Chao Hong Author-Name: Bilal Mohammad Eneizan Author-X-Name-First: Bilal Author-X-Name-Last: Mohammad Eneizan Author-Name: Kamel A. AL-kharabsheh Author-X-Name-First: Kamel A. Author-X-Name-Last: AL-kharabsheh Title: Explore the relationship between human resource management practices and the consequences for emotional labor of insurance agents in the Jordanian insurance industry Abstract: The aim of this paper is to explore the relationship between human resource management practices and the consequences for the emotional labor of insurance agents in the Jordanian insurance industry. Many work positions require employees to demonstrate enthusiastic responses to customers, partners, or directors; however, these required responses occasionally or frequently negate the actual sentiments of employees. Enthusiastic work responses may be required, particularly in administration occupations, where association with other individuals is a substantial part of the job. The sample population for this review comprised 28 insurance agencies in Jordan. Data were collected by questionnaire; the final number of usable survey forms was 193, with a response rate of 64.3%. Results show that the popularity levels of controlling enthusiastic responses are identified with a few undesired mental results, for example, push and compassion fatigue. This finding suggests plans for work positions and highlights the significance of applying appropriate procedures in hiring and training employees. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1445407 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1445407 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1445407 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1446265_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mehvish Umer Author-X-Name-First: Mehvish Author-X-Name-Last: Umer Author-Name: Shama Razi Author-X-Name-First: Shama Author-X-Name-Last: Razi Title: Analyzing research methodologies and publication trends in service marketing literature Abstract: Purpose: This paper explores the key trends in publications and research methodologies used in Service marketing literature across geographical regions during the past 28 years. Examining academic content over a selected time period presents valuable insights into how service marketing has evolved and approached to maturity. Design/methodology/approach: This paper is based on literature review of the published papers during the time period (1974–2014) in academic journals. A total of 153 relevant papers were analyzed excluding book reviews, conference papers. The paper analyzed firstly, research methodologies developments in terms of data collection, research design, sample size, sampling technique, statistical technique, respondent type, response rate, and time horizon used in different studies. Secondly, authorship type, authorship collaboration, top journal and journals rating in terms of publication trends. Descriptive statistics provide an overview of the research contribution in this specific time domain for service marketing. Findings: The main finding during the 28-year period analysis discloses that there is an inclining importance to research in Europe and other regions of the world than in North America. Other findings include a trend towards co-authorship, the preference to use of surveys over experiments and rising trend incorporating reliability and validity measures, factor analysis, structural equation modeling, and analysis of variance as the most popular statistical techniques. Research limitation: This study focuses on the methodological and publication trends analysis based on 153 research papers published in scholarly journals. One of the limitations of our study is the number of papers reviewed.. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1446265 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1446265 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1446265 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1449290_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ali Mahfoozi Author-X-Name-First: Ali Author-X-Name-Last: Mahfoozi Author-Name: Sanjar Salajegheh Author-X-Name-First: Sanjar Author-X-Name-Last: Salajegheh Author-Name: Mahmoud Ghorbani Author-X-Name-First: Mahmoud Author-X-Name-Last: Ghorbani Author-Name: Ayoub Sheikhi Author-X-Name-First: Ayoub Author-X-Name-Last: Sheikhi Title: Developing a talent management model using government evidence from a large-sized city, Iran Abstract: The objective of the present research study is to construct a Talent Management model for the public sector from exclusive and inclusive approaches. The authors used a questionnaire survey to collect data from 357 employees at 32 governmental organizations, and then applied structural equation modeling for further analyses. The results revealed that Talent Management model is a multifaceted construct consisting of two main parts (i.e. Talent Management Mindset and Talent Management Strategy) that affect the talent management practices in the public sector. Specially, the practices linked to Talent Management Mindset were found to be the most influential. Although studies concerning talent management are frequently founded on an exclusive approach, this study considered all employees in the organizations. The Talent Management model proposed in this study can provide vision as well as direction for the definition or practices of talent management in the public arena. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1449290 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1449290 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1449290 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1450817_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rickey E. Richardson Author-X-Name-First: Rickey E. Author-X-Name-Last: Richardson Author-Name: Laura L. Gordey Author-X-Name-First: Laura L. Author-X-Name-Last: Gordey Author-Name: Kyle C. Post Author-X-Name-First: Kyle C. Author-X-Name-Last: Post Title: Tainted food—Do managers really go to jail? Abstract: The Centers for Disease Control and Prevention (CDC) estimates that, in the United States, “each year 48 million people get sick from a foodborne illness, 128,000 are hospitalized and 3,000 die”. In recent years, causes of such illnesses have been traced to tainted fresh produce, peanut butter, ice cream, cheese, meats, flour, frozen foods, raw milk, nuts, and a wide variety of other foods. The primary responsibility to keep the food supply safe in the United States rests with the United States Department of Agriculture (USDA) and the Food and Drug Administration (FDA). In serious cases of tainted food, an investigation may result in criminal charges being pursued by the United States Department of Justice (DOJ). Prosecutions may be against a business entity, individuals working for the entity, or both. This research focuses on prosecutions reported between 1 January 2012, and 31 August 2017. Content analysis was used to analyze CDC data, press releases of the USDA, FDA, and DOJ, and court cases. Results of this study may increase awareness of managers of the potential criminal consequences of their decisions related to food production, processing, and sales, as well as more ethical business decisions. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1450817 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1450817 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1450817 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1457861_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Janaina Gabrielle Moreira Campos da Cunha Amarante Author-X-Name-First: Janaina Gabrielle Author-X-Name-Last: Moreira Campos da Cunha Amarante Author-Name: Tatiana Marceda Bach Author-X-Name-First: Tatiana Marceda Author-X-Name-Last: Bach Author-Name: Wesley Vieira da Silva Author-X-Name-First: Wesley Author-X-Name-Last: Vieira da Silva Author-Name: Daniela Matiollo Author-X-Name-First: Daniela Author-X-Name-Last: Matiollo Author-Name: Alceu Souza Author-X-Name-First: Alceu Author-X-Name-Last: Souza Author-Name: Claudimar Pereira da Veiga Author-X-Name-First: Claudimar Author-X-Name-Last: Pereira da Veiga Title: Econometric analysis of cointegration and causality between markets prices toward futures contracts: Evidence from the live cattle market in Brazil Abstract: The objective of this study is to investigate evidence of cointegration and causality between the market price of the live cattle in Brazil and the prices of the respective derivatives traded on BM&FBOVESPA – São Paulo, Brazil. The Johansen test was used to analyze evidence of cointegration between markets. The cointegration of these markets and their bidirectional causality signal to decision-makers in this agribusiness that the variations in BM&FBOVESPA futures contracts cause changes in the prices of the spot prices, as well as the spot prices cause to the futures contracts of B&MFBOVESPA. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1457861 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1457861 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1457861 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1459006_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yi He Author-X-Name-First: Yi Author-X-Name-Last: He Author-Name: Qimei Chen Author-X-Name-First: Qimei Author-X-Name-Last: Chen Author-Name: Sakawrat Kitkuakul Author-X-Name-First: Sakawrat Author-X-Name-Last: Kitkuakul Title: Regulatory focus and technology acceptance: Perceived ease of use and usefulness as efficacy Abstract: The technology acceptance model (TAM) has been widely used to gage IS adoption. Over the years, although research on the replications, extensions, and modifications of TAM has been prolific in adding antecedents and moderators to TAM, scant attention has been devoted to exploring TAM mediators. The current research attempts to deepen the understanding of TAM by delineating the underlying theoretical mechanisms of TAM relationships. In addition, we propose a parsimonious moderator, regulatory focus, to help integrate previously identified moderators, such as organizational, technological, and individual characteristics, that have been noted in prior studies. We report the results of one pilot study and two main studies in support of our proposed model, which serves to simplify and facilitate practical and managerial applications and implementation of TAM in IS strategy. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1459006 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1459006 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1459006 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1459338_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Marcia Mkansi Author-X-Name-First: Marcia Author-X-Name-Last: Mkansi Author-Name: Chukuakadibia Eresia-Eke Author-X-Name-First: Chukuakadibia Author-X-Name-Last: Eresia-Eke Author-Name: Oyetola Emmanuel-Ebikake Author-X-Name-First: Oyetola Author-X-Name-Last: Emmanuel-Ebikake Title: E-grocery challenges and remedies: Global market leaders perspective Abstract: The purpose of the study is to identify logistic elements germane to e-grocery businesses, and to reveal the challenges collateral with each logistic element. Further, it strives to create a better understanding of specific remedies that have been employed by top e-grocery retailers to overcome existing challenges while aligning identified challenges with Turban’s framework. Extensive semi-structured interviews were conducted with management staff in three of the top ten global online grocery retailers and another that was a market leader in a European country. The qualitative data collected was transcribed and coded using a non-hierarchical axial coding to identify emerging themes in content analysis. The results expose a range of challenges that could be compartmentalised into three broad categories, in harmony with the different stages of the order fulfilment process. Interestingly, the study found that most challenges were operational rather than tactical or strategic in nature. While the study expands existing knowledge, its revelation that most challenges lie in the management of roles and responsibilities domain is instructive. This makes it imperative for practitioners to focus on this specific area if meaningful improvement in e-grocery retailing performance is to be realised. This research offers a systematic understanding of supply and distribution challenges, including remedies utilised to ameliorate the effect of the challenges from the perspectives of the top companies in the industry. These remedies can be invaluable for existing and emerging e-grocers. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1459338 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1459338 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1459338 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1463605_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Naghmeh Khabazi Kenari Author-X-Name-First: Naghmeh Author-X-Name-Last: Khabazi Kenari Author-Name: Naser Feghhi Farahmand Author-X-Name-First: Naser Author-X-Name-Last: Feghhi Farahmand Author-Name: Soleyman Iranzadeh Author-X-Name-First: Soleyman Author-X-Name-Last: Iranzadeh Title: A comprehensive model for energy management strategies in coordination with manufacturing and organization strategies and its effect on energy management performance Abstract: Today, energy management is an important tool for organizations to achieve their key goals, but only by considering the role of energy management strategies, we cannot achieve scientific and precise results from energy management system. So this research aims to propose a comprehensive model of energy management strategies that is in line with organization and manufacturing strategies and increases performance of energy management. In this research, we collect information from the petrochemical companies and refineries, whose energy intensity is determined by hydrocarbon balance sheet of the country and examine them. Results show that organizations in which the type of their energy management, manufacturing, and organization strategies are coordinated have better energy management performance. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1463605 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1463605 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1463605 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1463606_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ricardo M. Pino Author-X-Name-First: Ricardo M. Author-X-Name-Last: Pino Title: Regional innovation systems: Systematic literature review and recommendations for future research Abstract: The theoretical and practical development of the innovation concept is relevant in academic and economic arenas, and the regional systemic perspective of innovation is gaining ground as a solid approach in understanding this phenomenon and its components. This article analyzes the content and evolution of academic research on Regional Innovation Systems (RIS) from 1997 to September 2017. A rigorous search of articles about RISs published in top journals within the ISI Web of Knowledge was conducted. The selection of journals was based on their scores on the Scimago Journal & Country Rank. Descriptive and content analyses of the articles were performed and general statistics are presented. This study summarizes how literature has defined RIS, what are the components of RIS according to published papers, and how to measure performance of RIS. The article includes the identification of knowledge gaps in the field and some recommendations for future research. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1463606 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1463606 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1463606 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1463835_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Raissa Damasceno Cunha Author-X-Name-First: Raissa Author-X-Name-Last: Damasceno Cunha Author-Name: André Luiz Marques Serrano Author-X-Name-First: André Luiz Marques Author-X-Name-Last: Serrano Author-Name: Vithor Rosa Franco Author-X-Name-First: Vithor Rosa Author-X-Name-Last: Franco Author-Name: Patricia Guarnieri Author-X-Name-First: Patricia Author-X-Name-Last: Guarnieri Title: Staff sizing as a mechanism of efficiency: An application of a non-parametric method Abstract: The concept of staff sizing aims to estimate or determine the ideal or optimal number of people needed to perform some organizational activities, which can be considered as a trend. So, models for staff sizing constitute a fundamental part of accurately identifying staff allocation. The objective of this paper is to propose a framework for decision-making based on Data Envelopment Analysis–DEA, to estimate the staff sizing in a Brazilian entity responsible for promoting and supporting the competitiveness and sustainable development of micro and small enterprises. Data collection was carried out in the headquarters of the entity, located in Brasilia. Firstly, interviews were carried with managers in order to assess qualitatively the needs of staff for each service unit. Secondly, the documental analysis of reports from 21 units was analyzed quantitatively in order to determine their efficiency in terms of staff sizing. The results found through DEA show that only three service units can be considered efficient in terms of staff sizing. Thus, there is a need to reduce the number of workers in most of the organization. In this context, the contributions for the entity lie in the discussion on the creation of quantitative indicators and the adoption of an efficiency analysis, which can be used to better estimate or determine the optimal quantity of staff. This paper innovates by proposing a quantitative and systematized approach to estimate the staff sizing, which is the DEA. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1463835 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1463835 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1463835 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1464378_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dimitrios J. Dimitriou Author-X-Name-First: Dimitrios J. Author-X-Name-Last: Dimitriou Title: Comparative evaluation of airports productivity towards tourism development Abstract: The link between tourism and aviation is at the top of the agenda of many academic institutes, professional associations and regulatory authorities, mainly, because of the both industries high competitive business environment resulting demand volatility and business unpredictability. Airports serving tourist destinations are essential counterpart of the tourist demand supply chain and their productivity impact essential the mobility cost, the connectivity and the region’s attractiveness. This paper deals with the airport productivity assessment towards regional development (RD) for regions heavily dependent on tourism. The methodological approach promotes two essential steps: (a) the introduction of a set of key performance indicators (KPI) providing essential messages towards airport’s contribution in tourist regions and (b) a performance benchmarking for a group of airports with similar characteristics serving high demanded tourist destinations. The assessment methodology is based on a multi-objective unweighted analysis, introducing six KPIs to provide messages towards airport productivity contribution in RD, in the scale of strategic planning. The assessment framework uses a sample of seven islands constitute very attractive European tourist destinations for summer holidays and the assessment outputs provide key messages to planners, managers and decision-makers towards aviation and tourism interaction. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1464378 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1464378 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1464378 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1469181_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Stephen K Callaway Title: Homeowner associations and sharing economy innovations: Empowering taxpayers while fostering citizen participation Abstract: This paper examines organizations that deliver “club goods,” which demonstrate aspects of both private and public goods. One such organization is the homeowner association (HOA), which has been termed “private government.” The HOA has a paradigm that may balance strengths of the private sector with those of the public sector. Yet if the dominant paradigm of the HOA were to be redefined, there may be a potential source of innovation proving beneficial to society, a research focus termed social innovation. Further, technology and lessons from the sharing economy may be pertinent to this redefinition of HOAs. The sharing economy, and the dissemination of club goods, by blurring the distinction between provider and consumer, may be an understudied way to promote innovation in society. A statistical analysis of HOAs in the United States was undertaken, and using SPSS, simple linear regression demonstrated that HOA amenities and elementary schools significantly affect neighborhood desirability, measured by home sales prices. Finally, based on the theoretical and empirical contributions of this study, a brief proposal on how to revamp HOAs is described. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1469181 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1469181 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1469181 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1469182_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Aref Gholami Author-X-Name-First: Aref Author-X-Name-Last: Gholami Author-Name: Abolfazl Mirzazadeh Author-X-Name-First: Abolfazl Author-X-Name-Last: Mirzazadeh Title: An inventory model with controllable lead time and ordering cost, log-normal-distributed demand, and gamma-distributed available capacity Abstract: Studying the inventory management literature regarding the models with controllable lead time, many researchers have assumed the random demand follows the normal distribution. However, in practice, it is observed that an accurate demand distribution is often skewed to the right for many items and fitting the normal distribution to the random demand may cause a great financial loss for an inventory/production system. Hence, the motivation of this study is to design a mathematical model where the demand follows the log-normal distribution. Also in order to expand upon previous research concerning the random available capacity, we assume that the random capacity follows a gamma-type distribution to cover a wide range of distribution shapes. Moreover, we consider the ordering cost is a deterministic variable and it is reduced by an extra investment. Also, to find an optimal policy of the proposed probabilistic mathematical model, a solution algorithm is established and a numerical example is proposed showing that utilizing the proposed model rather than the standard continuous-review model with the normal demand may reduce the total expected cost more than 20%. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1469182 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1469182 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1469182 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1469183_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Berna Bulgurcu Author-X-Name-First: Berna Author-X-Name-Last: Bulgurcu Title: An extent analysis of 3PL provider selection criteria: A case on Turkey cement sector Abstract: Outsourcing has become an increasingly popular means for businesses to improve their efficiency. Logistics outsourcing can be described as transferring some of the logistics functions to an external firm. This paper aims to identify the selection criteria that are used by logistics service providers in Turkey’s cement sector in choosing the third-party service provider. By drawing focus on Chang’s Extent Analysis on Fuzzy Analytical Hierarchy Process (FAHP), the present paper evaluates cost, service/operation quality, competencies, general attributes of firms and relational factors as the main criteria, and considers explanatory 29 sub-criteria. In doing so, a questionnaire that was prepared in the pairwise comparison model was used as a large sample to collect data from a total of 25 experts working in 14 cement companies. As a result, the analysis identifies service/operation quality as the most important one among the main criteria, and determines the service price as the most preferred criterion among the sub-criteria. The study and results both provides particular insight into a specific sector as it is based on the data collected from a large number of experts in one sector, and offers an opportunity for other sectors from the same point of view. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1469183 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1469183 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1469183 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1469381_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dany Flávio Tonelli Author-X-Name-First: Dany Flávio Author-X-Name-Last: Tonelli Author-Name: Lindsay Sant’Anna Author-X-Name-First: Lindsay Author-X-Name-Last: Sant’Anna Author-Name: Elenice Barcelar Abbud Author-X-Name-First: Elenice Author-X-Name-Last: Barcelar Abbud Title: Antecedents, process, and equity outcomes: A study about collaborative governance Abstract: The purpose of the present study is to draw a general structure, based on a scoping literature review, to better understand the collaborative governance, as well as their elements and complexity. After defining the search meshes and selecting the criteria to apply, 35 papers about were found in the Web of Knowledge® database. The analysis identified its central elements and features, in terms of Antecedents, Collaboration Process, and Equity Outcomes, each of them with its properties. The study highlights the properties of each category, and it provides the possibility to improve the quality of the decision-making processes in collaborative arrangements. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1469381 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1469381 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1469381 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1469955_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Razana Juhaida Johari Author-X-Name-First: Razana Juhaida Author-X-Name-Last: Johari Author-Name: Md. Mahmudul Alam Author-X-Name-First: Md. Mahmudul Author-X-Name-Last: Alam Author-Name: Jamaliah Said Author-X-Name-First: Jamaliah Author-X-Name-Last: Said Title: Assessment of management commitment in Malaysian public sector Abstract: Currently, the public sector is a matter of global concern due to the constant cases of failures in governance, fraud, inefficacy, and corruption. Management commitment is a critical issue as lack of it could lead to failures in governance, fraud, inefficacy, corruption, as well as weak financial management, particularly in the public sector. This study evaluated the state of present practices of management commitment among public-sector employees in Malaysia. Primary data were collected using a questionnaire survey from 194 heads of departments in the Malaysian federal ministries. The collection of data was in accordance with the perspective of 10 factors in management commitment practices, using a 5-point Likert scale. Factor analysis and descriptive statistics were utilized for data analysis. In addition, data reliability was checked by Cronbach’s alpha test, data normality was examined by skewness and kurtosis tests, and data validity was tested by using Kaiser–Meyer Olkin test and Barlett’s test. The findings show that 97% of the participants reported that they practised management commitment within their departments. Nevertheless, the priority for these management commitment factors varied according to the service schemes. In general, management commitment practice was the highest within the groups that used the finance scheme and the lowest among the employees who were under the accounting and audit schemes. The result of the study will help policy makers to take the necessary steps to improve the practices of management commitment in the public sector in order to create a more dependable and efficient public sector in Malaysia. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1469955 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1469955 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1469955 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1470449_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Asare Yaw Obeng Author-X-Name-First: Asare Author-X-Name-Last: Yaw Obeng Author-Name: Emmanuel Boachie Author-X-Name-First: Emmanuel Author-X-Name-Last: Boachie Title: The impact of IT-technological innovation on the productivity of a bank’s employee Abstract: Banks discretionary devise technology-driven core strategies to leverage trends in information technology to pursue technological innovation in order to improve the productivity of employees. Employee productivity is a considerable unit of measure of a firm’s performance and a source of sustaining competition. A logistic regression analysis was conducted using dependent variables of employee_productivity, innovation_impact and innovation_satisfaction, and 12 predictors. The highest positive effect of innovation was on process (improved 39 times more than other predictors), newOrimproved_process was more likely to contribute the highest (34.9) to innovation_satisfaction, and high innovation_impact factor was more likely to contribute the highest (28.7) to employee_productivity among the banks. Exploring and understanding the interrelationships and effects among these variables can provide managers with more reliable and actionable insights to embark on innovation activities that would improve the competence, operational efficiency, productivity of employees, and ultimately their performance. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1470449 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1470449 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1470449 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1470450_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Valtteri Kaartemo Title: Concept analysis and development of international service Abstract: This article analyses and develops the concept of international service based on a review of 407 articles published in high-ranking international business and service research journals. The review confirms that usage of the key concept of international service is ambiguous, and a new definition is proposed, characterising international service as a value co-creation process between two or more resource-integrating actors that do not share influential institutional arrangements because of national borders. This new definition clarifies conceptual differences between international service, international activity and intercultural (cross-cultural) service, and between international product and service. The revised definition also highlights the existence of differences other than cultural variation and how differing institutional arrangements may in part be an effect of national borders. The study advances theory development in this research domain by providing a conceptually sound definition of international service, potentially eliminating some of the conceptual confusion that has until now posed challenges for the operationalisation of key concepts in the field. The new definition can also be expected to enhance collaboration between international business and service researchers. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1470450 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1470450 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1470450 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1470890_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lilian Consuelo Mustelier-Puig Author-X-Name-First: Lilian Consuelo Author-X-Name-Last: Mustelier-Puig Author-Name: Amna Anjum Author-X-Name-First: Amna Author-X-Name-Last: Anjum Title: Interaction quality and satisfaction: An empirical study of international tourists when buying Shanghai tourist attraction services Abstract: The main purpose of this article is to examine the relationship between the quality of interaction with tourist attraction services and satisfaction. The model proposes that interaction quality (IQ) affects both satisfaction with tourism services and the overall tourist satisfaction (OTS) with the destination. In addition, the link between the OTS and the intention to revisit the destination is assessed. Data were collected from 165 international tourists visiting Shanghai tourist attractions and analyzed through PLS-SEM using second-order hierarchical modeling. IQ is seen as a multidimensional construct, including aspects such as language, nonverbal behavior, attitude, and expertise. The results confirm the direct effect of IQ on service satisfaction and the OTS as well as its indirect effect on revisit intention. The overall tourist’s satisfaction does directly impact the intention to revisit the destination. For international tourists visiting Shanghai, IQ constitutes an essential part of their experience not only with services rendered but also with the destination itself. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1470890 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1470890 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1470890 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1470891_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kasimu Sendawula Author-X-Name-First: Kasimu Author-X-Name-Last: Sendawula Author-Name: Saadat Nakyejwe Kimuli Author-X-Name-First: Saadat Author-X-Name-Last: Nakyejwe Kimuli Author-Name: Juma Bananuka Author-X-Name-First: Juma Author-X-Name-Last: Bananuka Author-Name: Grace Najjemba Muganga Author-X-Name-First: Grace Author-X-Name-Last: Najjemba Muganga Title: Training, employee engagement and employee performance: Evidence from Uganda’s health sector Abstract: The purpose of this study was to investigate the contribution of training and employee engagement on employee performance using evidence from Uganda’s health sector. This study is cross sectional and correlational. Usable questionnaires were received from 150 respondents from four Catholic founded hospitals that is Kamuli Mission Hospital, Buluba Mission Hospital, St. Benedict Mission Hospital and Budini Mission Hospital. Data were analyzed using SPSS. Regression analysis results indicate that training and employee engagement significantly predict employee performance by 44.7% and employee engagement was found to be a major predictor of employee performance as compared to training. Correlation analysis results indicate that there is a significant positive relationship between training and employee performance. Correlation analysis results further indicate that there is a significant positive relationship between employee engagement and employee performance. A partial mediation effect of employee engagement in the relationship between training and employee performance was also established. This research is important to managers, policy makers and Government in improving employee performance in the health sector. Given that this study was cross sectional, monitoring changes in behavior could not be possible. To the researchers’ knowledge, this is the first study to establish the contribution of training and employee engagement on employee performance and at the same time provide an initial empirical evidence on the mediation effect of employee engagement in the relationship between training and employee performance using evidence from Uganda’s health sector. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1470891 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1470891 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1470891 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1471770_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Wenqian Zhou Author-X-Name-First: Wenqian Author-X-Name-Last: Zhou Title: Key contextual success factors for employee innovative behavior: A study in a foreign manufacturing subsidiary in China Abstract: Employee innovative behavior has been recognized as a key enabler for competitiveness in China. As more and more foreign multinational companies (MNCs) are setting up innovation activities in China, fostering employee innovative behavior is playing an increasingly central role in their development strategies. However, while there is an abundance of literature on contextual success factors to foster employee innovative behavior set in Western contexts, there has been little attention on the impact of culture-specifics in China. Also, there has been limited effort to determine the relative importance of the factors and define which ones are key. We address these gaps by conducting a Delphi study set in a foreign manufacturing subsidiary in China. Among a list of 24 success factors identified in extant literature, our results reveal reward and pay, cross-functional cooperation and company innovation strategy as the three most important factors to foster employee innovative behavior in China. We discuss these factors as to why they play a vital role for Chinese employees and finally we provide practical suggestions for implementing them. These include the set up of transparent guidelines for rewards, enhancing cross-functional cooperation and setting aligned goals among different functions. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1471770 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1471770 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1471770 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1475047_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mahmoud Moussa Author-X-Name-First: Mahmoud Author-X-Name-Last: Moussa Author-Name: Adela McMurray Author-X-Name-First: Adela Author-X-Name-Last: McMurray Title: Innovation in public sector organisations Abstract: Public sector organisations around the globe consider the development of new ideas and innovation paramount and inevitable. This is attributable to the intense global competition and rapid technological development. Innovation is the successful implementation of ideas and processes to tackle existing problems and develop new opportunities. The in-depth literature review identified leadership behaviours, the impact of organisational climate and culture on innovation, and barriers to overcome in order to promote innovation in the public sector. A conceptual model illustrates the relationships between innovation and other critical concepts identified throughout the paper. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1475047 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1475047 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1475047 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1475048_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Salim Al Idrus Author-X-Name-First: Salim Author-X-Name-Last: Al Idrus Author-Name: Ansari Saleh Ahmar Author-X-Name-First: Ansari Saleh Author-X-Name-Last: Ahmar Author-Name: Abdussakir Author-X-Name-First: Author-X-Name-Last: Abdussakir Title: The effect of organizational learning on market orientation moderated by job satisfaction Abstract: The study was aimed to examine the effect of organizational learning on market orientation moderated by job satisfaction. Quantitative approach was used due to the design of this study. The causal relationship of variables was understood using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Population of study was 52 dairy cattle milk cooperatives in East Java. Sampling method was simple random sampling, which, after subjecting this population to this method, resulted in a sample of 46 cooperatives. Data were obtained through questionnaire where the items were prepared and processed with SmartPLS. Two results were obtained: (1) higher organizational learning was related with higher market orientation, and (2) job satisfaction had a positive effect on market orientation because it was helpful to increase market orientation of dairy cattle milk cooperatives in East Java, Indonesia. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1475048 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1475048 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1475048 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1475877_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Donghun Yoon Title: The policy conflict research of interested parties for the efficient management of research equipment: With focus on the government and the scientist Abstract: In this paper, the existing research on the policy conflict with regards to the efficient management of research equipment are presented and discussed for the benefit of the interested parties: the government and scientists. The policy improvement and solution plans are then discussed. In the study, a survey was conducted among 30 scientists (10 university scientists, 10 research institute scientists, and 10 enterprise scientists) on the R&D research equipment policy conflict for the policy conflict research of the aforementioned interested parties in relation to the efficient management of research equipment. Based on the survey results, a conflict resolution policy is proposed for the efficient management of research equipment. The results of this research are expected to help resolve the R&D policy conflict and contribute to the management and operation activation of research equipment. Towards these ends, it is hoped that the results of this research will be utilized in laboratories, the basic sciences, and the management and operation activation of research equipment through research result sharing all over the world. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1475877 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1475877 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1475877 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1477499_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fuad A. A. Awwad Author-X-Name-First: Fuad A. A. Author-X-Name-Last: Awwad Author-Name: Emad Abdelgalil Ali Ismail Author-X-Name-First: Emad Abdelgalil Author-X-Name-Last: Ali Ismail Title: Evaluation of the degree of policyholder’s risk for the individual’s health insurance coverage Abstract: A policyholder’s degree of health risk could be classified as normal or better than normal or high or bad. We examine the relationship between the policyholder’s degree of health risk and the effect of his demographic factors. A quantitative model is proposed to support decision-underwriting of the insurer by segmenting the health insurance underwriting portfolio to four risk groups, which are different and mutually exclusive (low risk, normal risk, high risk, bad risk) based on some demographic factors affecting the degree of risk. The likelihood of the insured to risk groups has been estimated using polynomial logistic regression analysis, and the degree of risk most likely has been determined to take appropriate underwriting decision. This study is based on experience of one of the insurance companies in Saudi Arabia, and the subjects were selected using a random sample for detailed data on individual health insurance during the period 2013–2015, based on the random numbers generated. We found a relationship between the degree of health risk and the policyholder’s demographic factors. Using this result, we were able to calculate the probabilities of affiliation of the insured for various degrees of risk. This paper presents a model for the rationalization of underwriting decisions in the individual health insurance, by classifying the policyholder within the appropriate insurance risk group. In addition, this paper enables to determine the appropriate insurance premium for every policyholder according to his degree of risk and this leads to reduction of the possibility of adverse selection of insurer. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1477499 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1477499 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1477499 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1480188_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sunday Chinedu Eze Author-X-Name-First: Sunday Chinedu Author-X-Name-Last: Eze Author-Name: Vera Chinwendu Chinedu-Eze Author-X-Name-First: Vera Chinwendu Author-X-Name-Last: Chinedu-Eze Author-Name: Adenike Oluyemi Bello Author-X-Name-First: Adenike Oluyemi Author-X-Name-Last: Bello Title: Actors and emerging information, communications and technology (EICT) adoption: A study of UK small and medium services enterprises’ Abstract: This paper aims to understand the role of actors in the adoption of emerging Information and Communications Technologies (ICT) using the Actor-Network Theory (ANT). The use of ANT helps identify a diverse range of actors and their role and influence in the dynamic process of emerging ICT’s adoption in UK small and medium enterprises (SMEs). This study adopts a qualitative approach to investigate how UK services SMEs are engaged in emerging ICT adoption by focusing on the role of actors in the process. Data were gathered through unstructured and semi-structured interviews with managers, IT experts, government agencies, and customers. Using ANT, the roles of various human and nonhuman actors in a four-stage dynamic adoption process are examined. The findings reveal the critical and dynamic roles of various actors in the socio-technical network. Although SME managers play the decisional role in emerging ICT adoption, their views and decisions are constantly influenced by various other human and nonhuman factors. The roles and interactions of all actors are dynamic, depending on the adoption stages. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1480188 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1480188 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1480188 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1481559_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Peterson Owusu Junior Author-X-Name-First: Peterson Author-X-Name-Last: Owusu Junior Author-Name: Baidoo Kwaku Boafo Author-X-Name-First: Baidoo Author-X-Name-Last: Kwaku Boafo Author-Name: Bright Kwesi Awuye Author-X-Name-First: Bright Author-X-Name-Last: Kwesi Awuye Author-Name: Kwame Bonsu Author-X-Name-First: Kwame Author-X-Name-Last: Bonsu Author-Name: Henry Obeng-Tawiah Author-X-Name-First: Henry Author-X-Name-Last: Obeng-Tawiah Title: Co-movement of stock exchange indices and exchange rates in Ghana: A wavelet coherence analysis Abstract: By means of the Continuous Morlet Wavelet Transform fostering covariance/correlation, lead-lag causal relationship as well as coherency via the wavelets analysis, we explore the two indices on the Ghana Stock Exchange, the larger Ghana Stock Exchange Composite Index (GSE-CI) and the smaller Ghana Stock Exchange Financial Services Index (GSE-FSI) with the US dollar and Euro. Using daily data from January 2011 to December 2016 we confirm that there is mixed interplay of lead-lag relationships, mostly strong at lower frequencies, among the indices and the two most important exchange rates in Ghana. This paper serves as the first of its kind in the literature owing to its rich methodology and variables employed. Our study implies that investing selectively in either GSE-CI or GSE-FSI is very important and differences in co-movement of GSE-CI and GSE-FSI with the exchange rates. We reveal that there is narrowly identifiable lead-lag relationship between GSE-CI and USD/GHS and GSE-FSI and USD/GHS. Investors as revenue maximisation agents should consider the time and frequency spaces of the GSE-CI and GSE-FSI in their investment decisions involving diversification with the USD and EUR both in the short- and medium-terms (up to four years). Further, any policy meant to influence performance on the Ghana Stock Exchange should consider the time and frequency domains of the equities traded on the exchange. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1481559 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1481559 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1481559 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1482594_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Andrii O. Boiar Author-X-Name-First: Andrii O. Author-X-Name-Last: Boiar Author-Name: Tetiana O. Shmatkovska Author-X-Name-First: Tetiana O. Author-X-Name-Last: Shmatkovska Author-Name: Olena V. Stashchuk Author-X-Name-First: Olena V. Author-X-Name-Last: Stashchuk Title: Towards the theory of supranational finance Abstract: In view of the importance and high degree of self-sufficiency of the issue of budgeting in inter(supra)national unions, a theory of supranational finance is emerging as a distinct field of study within the theory of public finance. Supranational finance has significant distinctive attributes in comparison to financial provisions at the national or the subnational levels. After examining the overall concept of supranational finance, this article provides a review of the literature on methods and approaches that can be utilized during the process of research focused on financing within international unions. Subsequent to that, we offer some thoughts with regard to areas in which this field could be developed further in the future. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1482594 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1482594 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1482594 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1482595_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tye Wei Ling Author-X-Name-First: Tye Author-X-Name-Last: Wei Ling Author-Name: Nor Shaipah Abdul Wahab Author-X-Name-First: Nor Shaipah Author-X-Name-Last: Abdul Wahab Title: Roles of tax planning in market valuation of corporate social responsibility Abstract: This study aims to examine the roles of tax planning in market valuations of corporate social responsibility (CSR). Specifically, this study examines tax planning activities for their direct, mediating and moderating roles. As tax planning can undermine public’s perceptions on company CSR due to the former’s detrimental effects on society, understanding the nature of tax planning implications on shareholders’ CSR valuations is crucial to draw a comprehensive conclusion on how tax planning can affect shareholders’ perception on company CSR engagements. This study uses non-financial Malaysian-listed companies for 8 years from 2008 to 2015 as the sample. Tax planning is found to have significant negative direct and mediating roles in the equity valuations of CSR. On the contrary, tax planning is found to moderate the companies’ market valuations of CSR positively, which suggests shareholders increasingly value company CSR and tax planning when shareholders consider both activities simultaneously in equity valuations. This study contributes to the body of knowledge by providing empirical evidence of a comprehensive view of tax planning effects on shareholders’ CSR valuations. Practically, the findings are useful to industries, particularly in strategising the company CSR and tax planning activities. The findings can also benefit tax authorities in providing insights on potentials tax planning risks through CSR activities. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1482595 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1482595 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1482595 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1483465_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Elisio Carolino Sousa Santos Junior Title: Brand portfolio strategy and brand architecture: A comparative study Abstract: Marketing literature offers various definitions about what brand portfolio is. In this paper, brand portfolio strategy can be understood as how firms manage their brands and sub-brands within a targeted market, considering the consumer’s price and quality perceptions and the competition within the targeted market. Brand architecture posits the same challenge in terms of a plain definition about what it is—this paper proposes that the key concept behind brand architecture is customers’ mental organization—it means how a brand, including its sub-brands, is depicted across consumers’ minds, showing them where each brand is located in the entire portfolio of brands, its unique characteristics and which brand will satisfy their current needs. Based on research within current literature about brand portfolio and brand architecture, this paper proposes that both constructs posits similarities and differences under four key elements: brand management strategy, number of brands, competition and brand positioning. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1483465 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1483465 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1483465 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1485131_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: G. M. Azmal Ali Quaosar Author-X-Name-First: G. M. Azmal Ali Author-X-Name-Last: Quaosar Author-Name: Md. Rakibul Hoque Author-X-Name-First: Md. Rakibul Author-X-Name-Last: Hoque Author-Name: Yukun Bao Author-X-Name-First: Yukun Author-X-Name-Last: Bao Title: Investigation on the precursors to and effects of human resource information system use: The case of a developing country Abstract: There is an inadequate understanding of the successful use and effects of a human resource information system (HRIS) in a developing country context. Given this backdrop, this study aims to explore the precursors to and effects of HRIS use in a developing country. A research model was developed after studying the existing literature, and a questionnaire was developed accordingly to collect data through a purposive sampling method. The research data were obtained from different companies in Dhaka, Bangladesh. The collected data were analyzed using the partial least squares method, a statistical technique based on the structural equation model. The results show that all four hypothesized precursors are significant predictors of the purposes for using an HRIS, and the purposes for using an HRIS are significantly connected to all of the resulting variables except one. The theoretical contribution of this study is that it serves as further evidence for the appropriateness of using Rogers’ innovation attributions to gauge different dimensions of the intention to use an HRIS, and Remenyi’s and Zuboff’s information technology frameworks are used to measure the outcomes of the intention to use an HRIS. The practical contribution of this study is that information technology seems to empower human resources professionals and increase the value of their work. This study adds value to the existing literature on HRISs by focusing on a developing country setting. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1485131 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1485131 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1485131 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1485212_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ilyas Masudin Author-X-Name-First: Ilyas Author-X-Name-Last: Masudin Author-Name: Tri Wastono Author-X-Name-First: Tri Author-X-Name-Last: Wastono Author-Name: Fien Zulfikarijah Author-X-Name-First: Fien Author-X-Name-Last: Zulfikarijah Title: The effect of managerial intention and initiative on green supply chain management adoption in Indonesian manufacturing performance Abstract: The objective of this study is to determine the influence of initiative and intention for an organization to adopt green supply chain management (GrSCM). The effects of GrSCM implication and trust inter-organization to organization performance are also determined in this study. In this article, quantitative research is done by collecting 91 purposive sampling data of Indonesian manufacture and descriptive and inter-correlation analysis using SPSS and smartPLS. The results of this study show that the initiative influences positively and significantly to the adoption of GrSCM application, while intention has no significant effects on GrSCM adoption. The application of GrSCM has a low significant relationship to the organization performance. Moreover, the initiative variable is not able to moderate GrSCM application; however, trust is able to moderate the influence of GrSCM adoption to organization performance. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1485212 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1485212 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1485212 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1486169_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yukiko Konno Author-X-Name-First: Yukiko Author-X-Name-Last: Konno Title: Relationship between construction performance evaluation and contractor characteristics in Japan Abstract: In recent years, in the bidding for public works, it has become increasingly necessary to select a contractor not only by price, but also by the construction quality. This study analyses the relationship between the performance evaluations of construction work on Japanese public works and contractor characteristics. A fixed-effects model and a panel regression model were used for the empirical analysis of data from Keishin, which is a pre-bid qualification review of public works and project performance-evaluation system after the completion of construction in Japan. The results indicate that variables such as years in business and net sales have a significantly positive influence on construction performance. An important aim of national and local governments is to find contractors that carry out high-quality construction, and the results of this study can contribute to resolving this issue. In addition, the results highlight what resources and capabilities contractors should gather to improve their construction quality. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1486169 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1486169 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1486169 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1488508_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bob Ssekiziyivu Author-X-Name-First: Bob Author-X-Name-Last: Ssekiziyivu Author-Name: Rogers Mwesigwa Author-X-Name-First: Rogers Author-X-Name-Last: Mwesigwa Author-Name: Juma Bananuka Author-X-Name-First: Juma Author-X-Name-Last: Bananuka Author-Name: Zainab Namusobya Author-X-Name-First: Zainab Author-X-Name-Last: Namusobya Title: Corporate governance practices in microfinance institutions: Evidence from Uganda Abstract: The purpose of this paper was to identify the corporate governance practices of Micro-finance institutions and to suggest strategies for improving corporate governance in Micro-finance institutions. This study was cross sectional and used a survey research design. Usable questionnaires were received from 179 respondents. Active Micro-finance institutions' members were the study’s unit of inquiry. We analysed data with the help of statistical package for social scientists (SPSS). Findings suggest that Micro-finance institutions have boards though not effective, there are no fully constituted board committees, shareholders rights are sometimes not respected and accountability failures are common. Results further indicate the strategies for improving corporate governance such as having a board in place with financial expertise. Results are useful in policy formulation for example, Micro-finance institutions need to be regulated and a corporate governance code need to be put in place. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1488508 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1488508 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1488508 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1491780_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Waseem Bahadur Author-X-Name-First: Waseem Author-X-Name-Last: Bahadur Author-Name: Saira Aziz Author-X-Name-First: Saira Author-X-Name-Last: Aziz Author-Name: Salman Zulfiqar Author-X-Name-First: Salman Author-X-Name-Last: Zulfiqar Title: Effect of employee empathy on customer satisfaction and loyalty during employee–customer interactions: The mediating role of customer affective commitment and perceived service quality Abstract: This study investigates the indirect effect of employee empathy (EE) on customer loyalty (CL) and loyalty outcomes through intervening variables, i.e. customer affective commitment, perceived service quality, and customer satisfaction (CS). Associations between the constructs of the proposed model are examined in the context of employee–customer interactions. Data were collected through the online survey from 360 useable responses collected from active users of telecommunication services from the province of Anhui, China. To test the model, structural equation modeling was applied by using AMOS 21. The findings confirm the positive and indirect effect of EE on CL and loyalty outcomes (i.e. positive word-of-mouth and repurchase intentions). Results of the present study provide insights for the service sector, specifically telecommunication sector in order to increase CS and loyalty toward the services. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1491780 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1491780 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1491780 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1492869_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rabia luqman Author-X-Name-First: Rabia Author-X-Name-Last: luqman Author-Name: Masood Ul hassan Author-X-Name-First: Masood Author-X-Name-Last: Ul hassan Author-Name: Shanza Tabasum Author-X-Name-First: Shanza Author-X-Name-Last: Tabasum Author-Name: Maria Shams Khakwani Author-X-Name-First: Maria Shams Author-X-Name-Last: Khakwani Author-Name: Sadia Irshad Author-X-Name-First: Sadia Author-X-Name-Last: Irshad Title: Probability of financial distress and proposed adoption of corporate governance structures: Evidence from Pakistan Abstract: This study examines the role of voluntary adoption of corporate governance mechanisms in mitigating the financial distress status of firms. Using the sample of 52 firms from non-financial sector listed at Karachi Stock Exchange and selecting time period of 10 years from 2006 to 2015, the study finds out the practices that are beneficial for firms and helps them in reducing the financial distress. Results of the study show that there is a negative significant relationship of blockholder ownership, director ownership and audit committee with the probability to financial distress. The causal relationship is also tested, and results show that voluntary adoption of corporate governance structures leads towards lower level of financial distress. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1492869 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1492869 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1492869 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1493712_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ghulam Abid Author-X-Name-First: Ghulam Author-X-Name-Last: Abid Author-Name: Iqra Sajjad Author-X-Name-First: Iqra Author-X-Name-Last: Sajjad Author-Name: Natasha Saman Elahi Author-X-Name-First: Natasha Saman Author-X-Name-Last: Elahi Author-Name: Saira Farooqi Author-X-Name-First: Saira Author-X-Name-Last: Farooqi Author-Name: Asma Nisar Author-X-Name-First: Asma Author-X-Name-Last: Nisar Title: The influence of prosocial motivation and civility on work engagement:The mediating role of thriving at work Abstract: Thriving at work is a psychological state in which employee experience both the sense of vitality and learning. Drawing on Self-Determination Theory, Job Demands and Resources model, and Socially Embedded Model of thriving, our study examines the direct influence of two behavioral antecedents (i.e. prosocial motivation and civility) on work engagement. Moreover, we also investigated the mediating mechanism of thriving at work in the relationship between workplace behavioral antecedents and work engagement. Data were collected in two-wave time lagged cross-sectional time horizon with a gap of two weeks from diverse sample. Using PROCESS macro by Hayes on actual sample of 239 employees from various job functions, strong empirical support is found for all the direct and indirect hypothesized relationships. The finding of the study contributes to the better understanding of the most emerging construct, namely, thriving at work. Theoretical and practical implications along with recommendations for further empirical research on thriving at work are also provided. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1493712 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1493712 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1493712 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1493902_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ammara Akram Author-X-Name-First: Ammara Author-X-Name-Last: Akram Author-Name: Muhammad Kamran Author-X-Name-First: Muhammad Author-X-Name-Last: Kamran Author-Name: Muhammad Shahid Iqbal Author-X-Name-First: Muhammad Shahid Author-X-Name-Last: Iqbal Author-Name: Ume Habibah Author-X-Name-First: Ume Author-X-Name-Last: Habibah Author-Name: Muhammad Atif Ishaq Author-X-Name-First: Muhammad Author-X-Name-Last: Atif Ishaq Title: The impact of supervisory justice and perceived Supervisor support on organizational citizenship behavior and commitment to supervisor: the mediating role of trust Abstract: This study examines the mediating role of supervisory trust between the relationship of supervisory justice & perceived supervisor support and organizational citizenship behavior & commitment to supervisor. Drawing on social exchange theory and justice theory, we hypothesize that supervisory justice and perceived supervisor support will significantly affect trust in supervisor which in turn enhances subordinate organizational citizenship behavior and commitment to supervisor. Data was collected from 350 employees of telecommunication sector of Pakistan through a self-administered survey. Structural equation modeling (SEM) technique was applied via LISERL to test the hypothesized model. The results revealed that supervisory justice (interpersonal, and informational justice) and perceived supervisor support are positively and significantly related to organizational citizenship behavior and commitment to supervisor except for supervisory procedural justice. Moreover, trust in supervisor partially mediates the relationship between supervisory justice (interpersonal, and informational justice) & perceived supervisor support and organizational citizenship behavior & commitment to supervisor. However, the mediation of supervisory trust was not supported for supervisory procedural justice and organizational citizenship behavior & commitment to supervisor. Based on the results, theoretical, practical implications, and future research directions are discussed. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1493902 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1493902 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1493902 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1493903_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sohyun Bae Author-X-Name-First: Sohyun Author-X-Name-Last: Bae Author-Name: Lisa Slevitch Author-X-Name-First: Lisa Author-X-Name-Last: Slevitch Author-Name: Stacy Tomas Author-X-Name-First: Stacy Author-X-Name-Last: Tomas Title: The effects of restaurant attributes on satisfaction and return patronage intentions: Evidence from solo diners’ experiences in the United States Abstract: Purpose-This study examines the interrelationship among restaurant attributes (including food, service, and physical environment), satisfaction and return patronage intentions with a focus on solo diners’ experiences.Design/methodology/approach- A web-based survey was conducted to collect data from solo diners who resided in the United States.Findings- The findings showed that perceived quality of food, service, and physical environment were positively related to solo diners’ satisfaction. Satisfaction mediated the relationships between three service quality components and return patronage intentions. Additionally, perceived food quality had a direct positive effect on return patronage intentions of solo diners.Research limitations/implications- The data were collected from a convenience sample of solo diners in the United States; thus, the generalizability of the results is limited. Effects of only three factors were examined in terms of impact on satisfaction and patronage intentions. Other factors may be included in the future studies.Practical implications- The results provide restaurant managers with understanding of how food and service quality as well as restaurant’s environment can improve solo diner’s satisfaction and return patronage intentions.Originality/value- In addition to the examination of the mediating effect of satisfaction on the relationships among three types of perceived quality and return patronage intentions, the study is centered on solo diners, an influential and growing group of customers that has not received much research attention. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1493903 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1493903 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1493903 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1496612_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rex P. Bringula Author-X-Name-First: Rex P. Author-X-Name-Last: Bringula Author-Name: Shirley D. Moraga Author-X-Name-First: Shirley D. Author-X-Name-Last: Moraga Author-Name: Annaliza E. Catacutan Author-X-Name-First: Annaliza E. Author-X-Name-Last: Catacutan Author-Name: Marilou N. Jamis Author-X-Name-First: Marilou N. Author-X-Name-Last: Jamis Author-Name: Dionito F. Mangao Author-X-Name-First: Dionito F. Author-X-Name-Last: Mangao Title: Factors influencing online purchase intention of smartphones: A hierarchical regression analysis Abstract: This study determined which of the factors—company, personal, and technical—could influence online purchase intention of smartphones. Toward this goal, data gathered from 230 students were analyzed using hierarchical regression analysis. Three steps of hierarchical regression analysis disclosed that security and trust were the consistent predictors of online purchase intention of smartphones. Trust was the strongest predictor of online purchase intention of smartphones. It was disclosed that price was initially considered when buying the device. However, subsequent analyses revealed that this variable was no longer considered when personal-related factors were included in the analysis. Quality was not a significant predictor all throughout the analysis. The results of the study offered explanations on the conflicting results of previous studies in terms of price and quality. It was concluded that the study was able to determine the factors that could influence purchase of smartphones in an online environment. Recommendations and implications to theory and practice were also discussed. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1496612 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1496612 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1496612 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1497573_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hesham I. Almujamed Author-X-Name-First: Hesham I. Author-X-Name-Last: Almujamed Title: Predictable returns in an emerging stock market: Evidence from Qatar Abstract: This article investigates the performance of moving-average strategies and tests the validity of the weak form of the Efficient Market Hypothesis (EMH) for the Qatari Stock Exchange (QSE). This study uses statistical analyses and adopts the version of the variable moving-average rule where buy and sell signals are generated by comparing a share price’s short- and long-term moving averages. The data include the daily closing share prices of 44 Qatari-listed companies for the period 2004–2017. The analysis shows that the QSE is not weak form efficient because patterns and trends are present in share prices. Sectoral analyses suggest that securities in consumer goods and services, industrials and insurance are the most efficiently priced on the QSE. The evidence suggests that profitability depends on the moving-average strategy selected. The findings may thus benefit technical analysts, fund managers, accountants and academics. This study is one of the first to examine the market efficiency of the QSE using trading rules. This research also suggests the possibility of limited transparency and accounting disclosure in the QSE, which may help policy-makers devise regulations that could improve the QSE’s efficiency. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1497573 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1497573 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1497573 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1499183_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Alemu Muleta Kebede Author-X-Name-First: Alemu Muleta Author-X-Name-Last: Kebede Author-Name: Zewdu Lake Tegegne Author-X-Name-First: Zewdu Lake Author-X-Name-Last: Tegegne Title: The effect of customer relationship management on bank performance: In context of commercial banks in Amhara Region, Ethiopia Abstract: This study examined the effects of Customer Relationship Management (CRM) practices on commercial banks performance in Amhara region, Ethiopia. However, the scarcity of research studies concerning CRM is still a major issue within the context of developing countries organizations like Ethiopia. Such research concept will help to improve the performance of the bank especially to improve the level of customers’ satisfaction, which could be achieved by implementing best practices of CRM. For purpose of this study, dimensions of CRM practices are Key Customer Focus, Knowledge Management, CRM organization and Technology-Based CRM. The study deals with various factors influencing commercial banks, that is, Bank performance. These are Key Customer Focus, CRM organization, Knowledge Management and Technology-Based CRM. This study deployed Binary-Logistics regression model to analyze the effect of these factors on the performance of the bank. Customers of commercial banks were selected to fill self-administered questions related to CRM die response rate reached 94.4%. All dimensions of CRM considered in this study were found statistically significant (at p value of 0.05) in determining the performance of commercial banks. According to the binary regression result, Knowledge Management is more important factor in determining bank performances. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1499183 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1499183 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1499183 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1502241_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bakry Elmedni Author-X-Name-First: Bakry Author-X-Name-Last: Elmedni Author-Name: Nicole Christian Author-X-Name-First: Nicole Author-X-Name-Last: Christian Author-Name: Crystal Stone Author-X-Name-First: Crystal Author-X-Name-Last: Stone Title: Business improvement districts (BIDs): An economic development policy or a tool for gentrification Abstract: This paper examines the roles of business improvement districts (BIDs) in revitalizing struggling neighborhoods and downtown areas in urban settings. For decades, New York City has been using BIDs as policy tool to help businesses thrive in rough areas. Previous research has shown that while BIDs can be very useful tool for enhancing the physical appearance, bringing in more foot traffic and increasing the property value in the districts where are instituted, they can also be a driver for complete transformation of a neighborhood by raising the real estate value. In doing so, they increase residential and commercial rental rates in the area. In addition to revitalizing dilapidated areas, BIDs can also be counterproductive by shifting the burden to low-income residents and small business owners. This paper outlines and documents the process through which BIDs transform an area from the perspectives of renters, business owners and BIDs directors in 16 of Brooklyn’s 25 BIDs districts. Using qualitative research design, we interviewed 46 participants in these districts, including 16 BIDs directors. The study shows in the process of transforming an area that BIDs produce immediate, intermediate, long-term and lasting impacts. Immediate impacts range from enhancing the physical appearance to increase in sales while intermediate and lasting impacts range from driving rental rates to complete social and cultural transformation of the area in few years. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1502241 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1502241 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1502241 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1503219_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Daniel Atnafu Author-X-Name-First: Daniel Author-X-Name-Last: Atnafu Author-Name: Assefa Balda Author-X-Name-First: Assefa Author-X-Name-Last: Balda Title: The impact of inventory management practice on firms’ competitiveness and organizational performance: Empirical evidence from micro and small enterprises in Ethiopia Abstract: This study aimed to empirically examine the impact of inventory management practice on firms’ competitiveness and organizational performance. Data for the study were collected from 188 micro and small enterprises (MSEs) operating in the manufacturing sub-sector and the relationships and hypothesis proposed in the conceptual framework were tested using structural equation modeling (SEM). The results indicate that higher levels of inventory management practice can lead to an enhanced competitive advantage and improved organizational performance. Also, competitive advantage can have a direct, positive impact on organizational performance. Therefore, it is recommended that policy makers, universities, NGOs and any concerned party who are engaged in supporting of MSEs need to work on providing the necessary training and resource to promote the inventory management practice of MSEs which will result in increasing their competitiveness and organizational performance. That would enhance their contribution to the economic development of the country. Note that, the conclusion obtained from this study may not be used to generalize to large and medium scale as well as overall sectors since its focus is only from the MSEs’ manufacturing sub-sector points of view. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1503219 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1503219 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1503219 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1503220_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nelson Mango Author-X-Name-First: Nelson Author-X-Name-Last: Mango Author-Name: Lawrence Mapemba Author-X-Name-First: Lawrence Author-X-Name-Last: Mapemba Author-Name: Hardwick Tchale Author-X-Name-First: Hardwick Author-X-Name-Last: Tchale Author-Name: Clifton Makate Author-X-Name-First: Clifton Author-X-Name-Last: Makate Author-Name: Nothando Dunjana Author-X-Name-First: Nothando Author-X-Name-Last: Dunjana Author-Name: Mark Lundy Author-X-Name-First: Mark Author-X-Name-Last: Lundy Title: Maize value chain analysis: A case of smallholder maize production and marketing in selected areas of Malawi and Mozambique Abstract: This article analyzes maize value chain performance in Malawi and Mozambique using data collected from a market study commissioned by the International Centre for Tropical Agriculture. The results show that although smallholder maize productivity is slightly higher in Malawi, a maize value chain analysis indicates that smallholder maize in Mozambique is more competitive. Mozambique has a relatively higher competitive advantage with regard to maize production because of the relatively lower input costs, perhaps due to its proximity to the coast, which invariably reduces input costs relative to its land-locked neighbor, Malawi. However, smallholder maize productivity is low in both countries, when compared to the regional average. The article concludes that interventions aimed at raising smallholder productivity would invariably make smallholder farmers more competitive. It proposes policy implications aimed at raising the productivity and trade competitiveness of maize, as this will ensure the overall productivity of the maize-based smallholder farming system in the two countries. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1503220 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1503220 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1503220 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1503221_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Xiaoning Liang Author-X-Name-First: Xiaoning Author-X-Name-Last: Liang Author-Name: Yuhui Gao Author-X-Name-First: Yuhui Author-X-Name-Last: Gao Author-Name: Qing Shan Ding Author-X-Name-First: Qing Shan Author-X-Name-Last: Ding Title: “What you measure is what you will get”?:Exploring the effectiveness of marketing performance measurement practices Abstract: Marketing accountability and the measurement of marketing performance have long been reported as a significant challenge for management globally. To address the increasing demand for marketing accountability, companies across the world are investing resources in developing and improving their marketing performance measurement (MPM) practices. MPM practices in Irish firms were reported to be less well developed than those reported in other countries. This study aims to investigate if and how MPM practices have changed since then, by means of a comparative analysis which contrasts secondary data collected by O'Sullivan in 2007 and primary data collected in 2015. This study also seeks to examine the impact of MPM practices on firms’ marketing capabilities and firm performance. Based on survey data collected from 210 Irish managers, this study finds that companies adopting comprehensive MPM practices tend to develop enhanced marketing capabilities and achieve better firm performance than those adopting less comprehensive MPM practices. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1503221 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1503221 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1503221 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1504408_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jussi Okkonen Author-X-Name-First: Jussi Author-X-Name-Last: Okkonen Author-Name: Vilma Vuori Author-X-Name-First: Vilma Author-X-Name-Last: Vuori Author-Name: Nina Helander Author-X-Name-First: Nina Author-X-Name-Last: Helander Title: Enablers and restraints of knowledge work – Implications by certain professions? Abstract: Knowledge work (KW) has risen to a significant role in modern societies, leading to an increasing number of the knowledge workers. Digitalization changes the work life, challenging individuals representing different professions as well as organizations. KW and the traditional professions are changing in many ways, opening up new vistas. The purpose of this article is to analyse and compare the enablers and restraints of KW in different professions: the medical practice, the clergy, the legal profession and the teachers. The article seeks the KW enablers and restraints similar or different between these selected professions, and further, discusses the impact of the identified enablers and restraints to work performance. The empirical data was gathered with unstructured interviews using a narrative interview method. Questions were open so that the situations were similar to a discussion. The interviewer posed further questions to deeper the interviewee’s answers and to build the continuity of the interview upon them. This methodology puts in evidence on similarity of working habits, socio-technical systems and work-flows of within and between professions. The article also builds profession related taxonomy of key findings and discusses those from the performance and managerial perspective. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1504408 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1504408 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1504408 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1507276_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ghulam Abid Author-X-Name-First: Ghulam Author-X-Name-Last: Abid Author-Name: Shazaf Ijaz Author-X-Name-First: Shazaf Author-X-Name-Last: Ijaz Author-Name: Tahira Butt Author-X-Name-First: Tahira Author-X-Name-Last: Butt Author-Name: Saira Farooqi Author-X-Name-First: Saira Author-X-Name-Last: Farooqi Author-Name: Maryam Rehmat Author-X-Name-First: Maryam Author-X-Name-Last: Rehmat Title: Impact of perceived internal respect on flourishing: A sequential mediation of organizational identification and energy Abstract: Employee flourishing has engrossed significant attention in recent times due to the positive consequences for both workers and employers. Every organization desires that their employees are motivated, enthusiastic, passionate and committed to their organization as well as to their organizational tasks. It is important for organization that they must create a respectful atmosphere to run their operations efficiently and effectively because respect is the vital factor through which employees can perform better and feel satisfied. Despite immense work in this field, there is less research on the antecedents of flourishing. Drawing on self-determination theory and broaden-and-build theory, our study examines the indirect influence of perceived internal respect (PIR) on employee’s flourishing. Moreover, we also investigated the sequential mediating mechanism of organizational identification and energy in the relationship between PIR and flourishing of employees. Data were collected in two-wave cross-sectional time horizon. The results were obtained by using PROCESS macro by Hayes on actual sample of 250 employees from various job functions. The results indicated strong empirical support for all the direct and indirect hypothesized relationships. The finding of the study contributes to the better understanding of the most emerging construct, namely, employee flourishing. Theoretical and practical implications are also discussed in the light of findings. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1507276 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1507276 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1507276 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1508543_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sandra Maria Correia Loureiro Author-X-Name-First: Sandra Maria Correia Author-X-Name-Last: Loureiro Author-Name: Hans Rüdiger Kaufmann Author-X-Name-First: Hans Rüdiger Author-X-Name-Last: Kaufmann Title: The role of online brand community engagement on positive or negative self-expression word-of-mouth Abstract: The aim of this research is to explore how online engagement influences positive versus negative consumption-focused self-expression word-of-mouth. Three brands are selected to be the focus of the study (Starbucks, Apple, and McDonald’s), and six online brand communities of these brands participated. The online questionnaire was distributed to those communities and filled in by 600 members of the respective love and hate brand communities. Affection (passion/aversion) is the motivational factor that leads community members of both types (love and hate) to be active in commenting and writing reviews about the product/brand. In hate brand communities, connecting negatively influences consumption-focused self-expression word-of-mouth, whilst brand influence has a positive effect on it. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1508543 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1508543 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1508543 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1509424_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shahid Shayaa Author-X-Name-First: Shahid Author-X-Name-Last: Shayaa Author-Name: Sulaiman Ainin Author-X-Name-First: Sulaiman Author-X-Name-Last: Ainin Author-Name: Noor Ismawati Jaafar Author-X-Name-First: Noor Ismawati Author-X-Name-Last: Jaafar Author-Name: Shamsul Bahri Zakaria Author-X-Name-First: Shamsul Bahri Author-X-Name-Last: Zakaria Author-Name: Seuk Wai Phoong Author-X-Name-First: Seuk Wai Author-X-Name-Last: Phoong Author-Name: Wai Chung Yeong Author-X-Name-First: Wai Chung Author-X-Name-Last: Yeong Author-Name: Mohammed Ali Al-Garadi Author-X-Name-First: Mohammed Ali Author-X-Name-Last: Al-Garadi Author-Name: Ashraf Muhammad Author-X-Name-First: Ashraf Author-X-Name-Last: Muhammad Author-Name: Arsalan Zahid Piprani Author-X-Name-First: Arsalan Author-X-Name-Last: Zahid Piprani Title: Linking consumer confidence index and social media sentiment analysis Abstract: This study aims to analyse the link (correlation) between and the official CCI and social media big data (via sentiment analysis) on consumer purchasing behaviour for two types of products over the course of two years (24 months, from January 2015 to December 2016). The CCI data was obtained from the Malaysian Institute of Economic Research (MIER) while the sentiment analysis was obtained from twitter. The results indicate that there is a significant but very small relationship between CCI and social media sentiment analysis. On the basis of the results we conclude that social media can offer huge a huge volume of data on consumer confidence, the analysis of which can be conducted at a more rapid time and integrated with existing methods in a synergistic way to refine the accuracy of the CCI using data from far larger populations. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1509424 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1509424 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1509424 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1509811_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Wu Chao-Sen Author-X-Name-First: Wu Author-X-Name-Last: Chao-Sen Title: Application of TQM to road races: Study on the sports involvement and willingness to re-participate Abstract: This study mainly explored the application of total quality management (TQM) to road running competitions, as well as the correlation and influence between the involvement and willingness of re-participation of road runners. This study conducted questionnaire survey and regarded road runners as its subjects. Hence, the recovery rate was 86.91%. The results show that the involvement of road runners will enhance their willingness of re-participation. Furthermore, involvement has a positive and significant influence on TQM. TQM has a positive and significant influence on willingness of re-participation. Then, this study verified the correlation among involvement, TQM, and willingness of re-participation and concluded that TQM serves an intermediary role among the three variables. To sum up, strengthened quality management of competitions and the involvement of runners can attract the attention of the public, create positive value of road running, and improve the recognition of runners to road race. Through the creation of value of road running, road running competition organizers shall introduce the benefits of TQM, strengthen the quality of service, enhance the effectiveness of competitions, and prevent emergencies, which will increase the satisfaction of road runners and event participants with the overall events. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1509811 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1509811 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1509811 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1510717_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Subhan Ullah Author-X-Name-First: Subhan Author-X-Name-Last: Ullah Author-Name: Danson Kimani Author-X-Name-First: Danson Author-X-Name-Last: Kimani Author-Name: Yunqian Bai Author-X-Name-First: Yunqian Author-X-Name-Last: Bai Author-Name: Rizwan Ahmed Author-X-Name-First: Rizwan Author-X-Name-Last: Ahmed Title: Assessing the design of accounting modules across UK higher educational institutions Abstract: The purpose of this article is to uncover how accounting modules are designed across UK Higher Educational Institutions (HEIs). We carried out a content analysis of Undergraduate Year 1 Accounting Module Handbooks for a sample of 12 UK Universities. The study finds considerable heterogeneity concerning the way accounting modules are designed and delivered across the UK HE sector. Our findings reveal significant variations across the sector in terms of credit hours, module learning outcomes and assessment strategies. This research contributes to accounting/business education literature as no study has previously utilised a content analysis approach to understand how accounting modules are designed and delivered across UK HEIs. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1510717 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1510717 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1510717 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1512833_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Geoff Parkes Author-X-Name-First: Geoff Author-X-Name-Last: Parkes Author-Name: Mark Hart Author-X-Name-First: Mark Author-X-Name-Last: Hart Author-Name: John Rudd Author-X-Name-First: John Author-X-Name-Last: Rudd Author-Name: Rebecca Liu Author-X-Name-First: Rebecca Author-X-Name-Last: Liu Title: The role of behavioural competences in predicting entrepreneurial funding resource orchestration Abstract: This study examines how a psychometric testing tool can be used to explain, predict and measure behavioural competences and how entrepreneurs fund the firm. Reference is made to studies of personality traits. More recent studies have called for research into behaviour and competences and specifically in the finance context of orchestration of resources.The authors take a pragmatic realism perspective using a mixed method study to explore the “reality” of the entrepreneur. Cluster analysis is used to identify the relationship between behavioural competences and funding outcomes.Applying Big 5 Theory of Personality and the Great 8 Competences indicates how behaviour impacts outcomes as entrepreneurs seek to access finance. The identification of three distinct groups in this longitudinal study means belonging to one of these groups predicts likely behaviour when searching for finance.A strong behavioural characteristic which emerged, validated through interviews and psychometric testing, was an orientation towards engagement and working with other organisations. In a funding context, this manifested itself in using networks, seeking advice and sharing equity. These co-operative, collaborative characteristics are different to the classic image of the entrepreneur as a risk-taker or extrovert.The study identifies entrepreneurs who are both successful and unsuccessful in finance applications and compares behavioural competency profiles, thus overcoming the limitations of many studies that are biased towards successful enterprises. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1512833 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1512833 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1512833 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1513774_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Elfira Febriani Author-X-Name-First: Elfira Author-X-Name-Last: Febriani Author-Name: Wisnu S. Dewobroto Author-X-Name-First: Wisnu S. Author-X-Name-Last: Dewobroto Title: Problems and requirement analysis as a first step to connect researchers and small and medium enterprises (SMEs) Abstract: Small and medium enterprises (SMEs) are the main player in domestic activity in Indonesia. While running their business, they faced many problems and failed in the end. The most problem faced by SMEs is marketing (customer satisfaction, segmentation, positioning). In the other side, the research results were not fully adopted. If only researchers and SMEs can be connected, then their problems should be solved and the research result can fully be adopted by SMEs. Understanding these situations, for future needed a media to connect them by online to reach all researchers and SMEs and the first thing was to develop requirement analysis for both. Exploration of the problems faced by SMEs, the researchers will help SMEs to solve their problems and also the research results can fully adopt. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1513774 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1513774 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1513774 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1514940_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammad Anisur Rahman Author-X-Name-First: Mohammad Anisur Author-X-Name-Last: Rahman Author-Name: Md. Aminul Islam Author-X-Name-First: Md. Aminul Author-X-Name-Last: Islam Author-Name: Bushra Humyra Esha Author-X-Name-First: Bushra Humyra Author-X-Name-Last: Esha Author-Name: Nahida Sultana Author-X-Name-First: Nahida Author-X-Name-Last: Sultana Author-Name: Sujan Chakravorty Author-X-Name-First: Sujan Author-X-Name-Last: Chakravorty Title: Consumer buying behavior towards online shopping: An empirical study on Dhaka city, Bangladesh Abstract: The World Wide Web has propelled in no small extent of changes in the attitude and behavior of people all over the world. Due to this blessing, online shopping has emerged which influenced the lives of ordinary citizens. Online shopping has also been started in Bangladesh, but consumers are not much habituated yet to go online shopping frequently. This study is undertaken to understand the behavior of online shoppers through a self-constructed questionnaire of 160 respondents from Dhaka city. The survey reveals that consumers shop online to save time, and for available varieties of products and services. Both male and female both have the same type of behavior towards liking and disliking factors; they like home delivery facility and dislike inability to touch and feel the product most. They acquire online shopping information from websites especially from the social network and purchase apparels, accessories mostly through cash on delivery method of payment. The most of the consumers are concern about the security of the payment system, and their overall online shopping satisfaction is mixed. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1514940 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1514940 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1514940 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1515572_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: María del Carmen Valls Martínez Author-X-Name-First: María del Carmen Author-X-Name-Last: Valls Martínez Author-Name: Salvador Cruz Rambaud Author-X-Name-First: Salvador Author-X-Name-Last: Cruz Rambaud Author-Name: Emilio Abad Segura Author-X-Name-First: Emilio Author-X-Name-Last: Abad Segura Title: Savings operations over random periods Abstract: Due to the ageing of the population, public pension plans are increasingly being implemented by private savings schemes. This therefore gives rise to a wide range of innovative schemes to meet the varying needs of savers and financial institutions. Therefore, the aim of this paper is to propose a savings operation which includes the randomness derived from the contingency which supposes the eventual but unpredictable death of the saver. We have developed this type of operation by applying a financial-actuarial methodology and thereby deducing a way of calculating all amounts resulting from the savings operation, and introducing a new quantity derived from this randomness, namely the risk quota. Similarly, we have indicated how to calculate different measures of (gross and net) profitability, in random terms and the part corresponding to this randomness. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1515572 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1515572 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1515572 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1515576_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abdulkabir N. Adedeji Author-X-Name-First: Abdulkabir N. Author-X-Name-Last: Adedeji Author-Name: Shaufique F. Sidique Author-X-Name-First: Shaufique F. Author-X-Name-Last: Sidique Author-Name: Azmawani Abd Rahman Author-X-Name-First: Azmawani Abd Author-X-Name-Last: Rahman Author-Name: Siong H. Law Author-X-Name-First: Siong H. Author-X-Name-Last: Law Title: Mediating effects of indigenous oil firms’ participation and backward linkages on the relationship between local content policy and job creation: Insight from Nigeria Abstract: The increase in indigenous oil firms’ participation (IOFP) and backward linkages through which additional jobs could be created was the main target of the local content policy (LC policy) implemented in the Nigerian oil sector over the past decade. Thus, the purpose of this paper is to assess whether IOFP and backward linkages mediate the relationship between the LC policy and job creation in the country’s oil sector on which there was little empirical research. Data obtained from Nigerian indigenous oil service firms through self-administered questionnaires were analysed by using a bootstrapping technique. Our results revealed that there was an indirect effect of the LC policy on the creation of new jobs. This finding sheds light on the positive impact of the LC policy. Our results imply that if Nigeria’s LC policy is effective and efficient, increased job opportunities will follow. This may speed up the country’s vision of 2020 on value-addition in achieving economic development through the oil sector. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1515576 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1515576 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1515576 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1516108_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tim Hughes Author-X-Name-First: Tim Author-X-Name-Last: Hughes Author-Name: Merlin Stone Author-X-Name-First: Merlin Author-X-Name-Last: Stone Author-Name: Eleni Aravopoulou Author-X-Name-First: Eleni Author-X-Name-Last: Aravopoulou Author-Name: Len Tiu Wright Author-X-Name-First: Len Author-X-Name-Last: Tiu Wright Author-Name: Liz Machtynger Author-X-Name-First: Liz Author-X-Name-Last: Machtynger Title: Academic research into marketing: Many publications, but little impact? Abstract: This article reviews some issues associated with the way in which academic research into marketing is evaluated by UK education authorities using their research excellence framework (REF), in particular the impact component of the assessment. It discusses the extent to which research by marketing academics published in leading academic journals is relevant to the concerns of marketing management and how this relevance or lack of it may be reflected in the relative paucity of impact submissions in marketing. It considers the model of impact assessment used in the REF and how this differs from how marketing academics work in practice, giving three examples of significant impact that would not be acceptable under current rules. It concludes by suggesting that alternative models for impact should be investigated and suggests that using more practical models might result in better engagement of marketing academics with business, leading to greater relevance in teaching and employability of marketing graduates. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1516108 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1516108 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1516108 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1516109_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: May Irene Furenes Author-X-Name-First: May Irene Author-X-Name-Last: Furenes Author-Name: Olga Gjerald Author-X-Name-First: Olga Author-X-Name-Last: Gjerald Author-Name: Torvald Øgaard Author-X-Name-First: Torvald Author-X-Name-Last: Øgaard Title: Say it’s fantastic or say nothing at all: Effects of feedback on consumers’ satisfaction with the outcome of co-production Abstract: Participation in co-production is essential for consumers to ensure successful service outcomes. To ensure a satisfying service outcome, service providers offer consumers feedback on their task performance. This study contributes to a better understanding on how positive face-to-face feedback can drive consumers’ satisfaction. More knowledge of how feedback from service employees drives consumers’ satisfaction will help the service industry design, customize, and deliver meaningful experience-based products. By drawing on the self-presentation theory, in two experiments, we tested how face-to-face feedback influences consumers’ satisfaction with the outcome of task performance. Our analysis showed that satisfaction with self-produced outcome was lower when participants were aware of others during co-production. Furthermore, participants’ were more satisfied when they received positive face-to-face feedback about the outcome of their own task performance than positive face-to-face feedback on the process underlying task performance. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1516109 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1516109 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1516109 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1516487_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Adnan Ahmed Sheikh Author-X-Name-First: Adnan Ahmed Author-X-Name-Last: Sheikh Author-Name: Naeem Ahmad Rana Author-X-Name-First: Naeem Ahmad Author-X-Name-Last: Rana Author-Name: Aneeq Inam Author-X-Name-First: Aneeq Author-X-Name-Last: Inam Author-Name: Arfan Shahzad Author-X-Name-First: Arfan Author-X-Name-Last: Shahzad Author-Name: Hayat Muhammad Awan Author-X-Name-First: Hayat Muhammad Author-X-Name-Last: Awan Title: Is e-marketing a source of sustainable business performance? Predicting the role of top management support with various interaction factors Abstract: The evolution of the sustainable business performance in relation to the technology integration reveals a significant revolution but regrettably is given little global attention, thus compelling the firms to reexamine the approach for their business growth. Considerably, e-marketing has been recognized as an emerging practice and plays a vital strategic tool to bring sellers and buyers on a digital platform. Besides, this study analyzes the moderating effects of trading partners (TPs) and competitive pressure (CP) in the relationship between top management support (TMS) and use of e-marketing (UEM). Moreover, the interactive role of government support (GS) and technological opportunism (TOP) was also analyzed between the UEM and sustainable firm performance (SFP). The study also discussed the mediating role of e-marketing usage between TMS and SFP. The data (n = 293) were collected from the marketing managers employed in the textile firms of Pakistan. Additionally, the findings revealed that TMS had a significant direct relationship with the UEM and the SFP. Moreover, UEM mediated the relationship between TMS and SFP. Finally, TP’s pressure moderated the relationship between TMS and UEM, and TOP moderate the relationship between UEM and SFP, whereas CP and GS were unable to moderate the relationship particularly in current study context. However, this study has contributed empirically to several recognized relationships among the variables and extends the existing knowledge of literature. The study has contributed empirically to several recognized relationships among the variables and extends the existing knowledge of literature by leaving certain aspects of research for future studies. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1516487 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1516487 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1516487 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1517588_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Murat Ocak Author-X-Name-First: Murat Author-X-Name-Last: Ocak Title: The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey Abstract: In this study, I examine the effect of auditor education level on the relationship between auditor busyness and audit quality using Turkish listed firms. Prior studies regarding auditor busyness have not considered how auditor busyness affects audit quality in the case of auditors who are less educated or more educated. I created some interaction variables using busyness and auditor education level. Additionally, the sample was split into two groups based on auditor education level. The main estimation results show that auditor busyness (auditor education level) negatively (positively) affects audit quality. Auditor formal education level minimises the negative effect of auditor busyness on auditor quality. Also, I found that the negative effect of auditor busyness on audit quality is more pronounced in the case of less educated auditors. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1517588 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1517588 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1517588 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1520447_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Maksims Kornevs Author-X-Name-First: Maksims Author-X-Name-Last: Kornevs Author-Name: Jannicke Baalsrud Hauge Author-X-Name-First: Jannicke Author-X-Name-Last: Baalsrud Hauge Author-Name: Sebastiaan Meijer Author-X-Name-First: Sebastiaan Author-X-Name-Last: Meijer Title: Perceptions of stakeholders in project procurement for road construction Abstract: Planning transport system, building, operating and maintaining public roads and railways is typically performed by public institutions in collaboration with other stakeholders, such as manufacturers, suppliers and distributors. In many cases, this collaboration is done with a procurement process. Despite the formal nature of such process, stakeholders can have different worldviews or perceptions leading to adverse effects on the final procurement result. This article is focused on how to find perceptions of stakeholders related to roadwork-related procurement processes using Q methodology. This methodology uses data from the stakeholders and searches for factors or groups within the data of participants who have similar opinions. A specific case of road procurement in Sweden is used to test the methodology. As a result, three clusters of perceptions are found. These clusters and their interpretation can be applied to many tasks that are related to complex adaptive systems such as policy-making, strategy generation, solution testing, training and others. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1520447 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1520447 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1520447 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1522752_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Katarzyna Tworek Author-X-Name-First: Katarzyna Author-X-Name-Last: Tworek Title: Reliability of information systems in organization in the context of banking sector: Empirical study from Poland Abstract: The notion of information systems (IS) reliability in organization is discussed in this article. It contains critical review of the literature, definition of IS reliability and brief overview of the theoretical model of IS reliability in organization developed by the author (including system reliability, information reliability, service reliability and usage reliability). The potential use of the model of IS reliability is demonstrated as a part of empirical research devoted to the analysis and evaluation of IS by the information technology (IT) specialists from inside and outside of the banking sector. The analysis is based on survey conducted among more than 200 IT specialists from and outside of the banking sector in Wroclaw, Lower Silesia, Poland. Banking sector is given as an example due to its uniqueness—extreme sensitivity to IS reliability and accuracy. The analysis of IS reliability in organization is supplemented by the comparison of the way of understanding the notion by the two groups of specialists in order to verify whether the IS reliability is understood in the same way by industry sectors differing in terms of their sensitivity to IS support. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1522752 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1522752 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1522752 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1522753_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bylon ABeeku Bamfo Author-X-Name-First: Bylon ABeeku Author-X-Name-Last: Bamfo Author-Name: Courage Simon Kofi Dogbe Author-X-Name-First: Courage Simon Kofi Author-X-Name-Last: Dogbe Author-Name: Harry Mingle Author-X-Name-First: Harry Author-X-Name-Last: Mingle Title: Abusive customer behaviour and frontline employee turnover intentions in the banking industry: The mediating role of employee satisfaction Abstract: Purpose—The study aims to examine the mediating role of frontline employee job satisfaction in the relationship between abusive customer behaviour and employee turnover intentions in the banking industry.Design/Methodology/Approach—The study sampled 186 frontline employees from 10 banks in the Ashanti Region of Ghana. The data analysis software used was STATA. The main method of data analysis was structural equation modelling; however, a confirmatory factor analysis was first conducted to check for the validity and reliability of the research instrument. A mediation analysis was finally conducted and confirmed using Sobel test.Findings—The study revealed that abusive customer behaviour has a negative and significant effect on frontline employee satisfaction in the banking sector. Frontline employee satisfaction also has a negative and significant effect on employee turnover intention in the banking industry. Abusive customer behaviour has a positive and significant effect on frontline employee turnover intentions in the banking sector. Frontline employee satisfaction also has a partial mediating effect on the relationship between abusive customer behaviour and employee turnover intentions in the banking industry.Originality/Value—In the banking industry, frontline employees such as tellers play a critical role as they serve as intermediaries between the banks and the public. However, empirical studies on the influence of customer behaviour on employees have largely concentrated on other sectors. Although literature supports the individual relationships among the variables studied, there existed a gap on the mediating role of employee satisfaction, especially in the banking sector. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1522753 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1522753 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1522753 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1523345_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Amir Ehsan Zahedi Author-X-Name-First: Amir Ehsan Author-X-Name-Last: Zahedi Author-Name: Seyyed Habibollah Mirghfoori Author-X-Name-First: Seyyed Habibollah Author-X-Name-Last: Mirghfoori Author-Name: Ali Morovati Sharif Abadi Author-X-Name-First: Ali Author-X-Name-Last: Morovati Sharif Abadi Title: An integrated map to developing the innovation and commercialization potential of Iranian knowledge-based companies Abstract: Innovation means the economic or social impact of the object on the market. Many inventions are being made and innumerable ideas are created; but among them, only a small number can affect the market, considered as new ideas and inventions. The rest of them disappear in various stages of their evolution, from the stage of idea to the market stage. Establishing knowledge-based companies in science and technology parks in order to commercialize ideas is one of the first serious work that has been done in the country to transform innovation into technology. The existence of an effective system for innovation and commercialization with respect to various types of specific resources required by the company to achieve sustainable competitive advantage is considered as a strategic choice. The purpose of this study is to develop an integrated map to developing the innovation and commercialization potential of knowledge-based companies in Iran. This study has been conducted using Strategic Options Development and Analysis (SODA) approach. The population consisted of experts in the field of knowledge-based companies. Using a theoretical sampling, 13 managers of knowledge-based companies in Tehran province were selected as participants in the research. Data were collected through semi-structured interview with general guidance. The final map drew and analyzed using Decision Explorer (DE) software. Accordingly, Human resources—Technology—Culture—Political factors—Financial and capital resources—Physical and structural resources, are key options in development of the innovation and commercialization potential of knowledge-based companies. By focusing on these options, the strategies have been developed for each of them to reinforce the key issues and to achieve the goals at the higher level. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1523345 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1523345 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1523345 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1525827_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Aisah Asnawi Author-X-Name-First: Aisah Author-X-Name-Last: Asnawi Author-Name: Dwi Kartini Author-X-Name-First: Dwi Author-X-Name-Last: Kartini Author-Name: Faisal Afiff Author-X-Name-First: Faisal Author-X-Name-Last: Afiff Author-Name: Popy Rufaidah Author-X-Name-First: Popy Author-X-Name-Last: Rufaidah Title: “City marketing: Scale development and measurement indicators applicated to Maluku province- Indonesia” Abstract: Purpose: The main purpose of this paper is to develop a reliability  and validity scale for measuring instruments of city marketing (CM) those are liveability, visitability and investability for Maluku Province in Indonesia.Design: The methodology consists of developing the scale based on a literature review and qualitative method. The proposed scale is then purified and validated through confirmatory factor analysis (CFA).Findings: CM can be applied not only in the city but also in a province or region. Based on the CFA, the result reveals that city marketing contains 24 attributes which can be categorized into three dimensions: liveability, visitability and investability. Two indicators of visitability not valid, two indicators of investability not valid and one indicator of liveability not valid.Originality/value: The concept of CM has been explored many years. Generally the dimension is divided into residents, visitors and investors and tested on policy makers in a region as a analysis unit. This study, the dimensions are different because they want to see the perception of three respondents (residents, visitors and entrepreneurs) to measure perceptions of liveability, investability and visitability. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1525827 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1525827 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1525827 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1526362_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kuo-Shing Chen Author-X-Name-First: Kuo-Shing Author-X-Name-Last: Chen Author-Name: Huolien Tsai Author-X-Name-First: Huolien Author-X-Name-Last: Tsai Title: Taxing the rich policy, evasion behavior, and portfolio choice: A sustainability perspective Abstract: In the spring of 2016, the tax-evasion revelations from the Panama Papers regarding the international clients of Mossack Fonseca shook the financial world. This article sheds light on whether taxing the rich will generate the tax-evasion effect, if the evasion behavior will affect the portfolio choice, and finally, the broader economic impacts of such tax evasion. The main insights are: (1) the evidence from the Panama Papers demonstrates that the supply of tax evasion services explains that evasion behavior rises steeply with wealth; (2) we also affirm that higher tax rates induce greater tax evasion activity and explain why the taxation system introduced by Hollande, which levied high tax on millionaires, failed in France; and (3) the primary components of billionaires’ asset allocation involve adequately weighting long-term stock holdings. Finally, these findings provide some evidence on the sustainability of taxing the rich and the sustainable investing behavior of the ultra-wealthy. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1526362 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1526362 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1526362 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1527054_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Zainabu Tumwebaze Author-X-Name-First: Zainabu Author-X-Name-Last: Tumwebaze Author-Name: Veronica Mukyala Author-X-Name-First: Veronica Author-X-Name-Last: Mukyala Author-Name: Bob Ssekiziyivu Author-X-Name-First: Bob Author-X-Name-Last: Ssekiziyivu Author-Name: Caroline Bonareri Tirisa Author-X-Name-First: Caroline Bonareri Author-X-Name-Last: Tirisa Author-Name: Ashim Tumwebonire Author-X-Name-First: Ashim Author-X-Name-Last: Tumwebonire Title: Corporate governance, internal audit function and accountability in statutory corporations Abstract: The purpose of this study was to establish the contribution of corporate governance and internal audit function on accountability in statutory corporations. This study is cross sectional and correlational. Data were collected through a questionnaire survey of 66 corporations. Data were analysed using Statistical Package for Social Sciences. Correlation results indicate a positive association between corporate governance and accountability as well as internal audit function and accountability while regression results indicate that only internal audit function is a significant predictor of accountability. The regression model shows that both internal audit function and corporate governance predict 36.2% of the variance in accountability of statutory corporations. This study is relevant to policy makers in terms of ensuring strong policies are in place to manage risks and to make sure that there are effective internal controls for better accountability in these enterprises. Whereas both corporate governance and internal audit function had been viewed as possible explanations of accountability, this study only confirms internal audit function as a significant predictor of accountability. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1527054 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1527054 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1527054 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1527965_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Giovanni Barbato Author-X-Name-First: Giovanni Author-X-Name-Last: Barbato Author-Name: Alessandro Salvadori Author-X-Name-First: Alessandro Author-X-Name-Last: Salvadori Author-Name: Matteo Turri Author-X-Name-First: Matteo Author-X-Name-Last: Turri Title: There’s a lid for every pot! The relationship between performance measurement and administrative activities in Italian ministries Abstract: Following the spread of performance measurement (PM) in public organisations, a vast literature has developed on its functioning and difficulties. This paper intends to investigate the relationship between administration activities, which can by their nature have different characteristics, and PM systems. The application of PM in the Italian ministries through the analysis of 1,511 objectives/indicators shows the relevance of administrative activities in influencing the ability to measure performance and suggests that neglecting this link is detrimental to the evaluation system and undermines its ability to provide a reliable representation of the contribution of public organisation in relation to performance. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1527965 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1527965 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1527965 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1532277_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: S. Habibollah Mirghafoori Author-X-Name-First: S. Habibollah Author-X-Name-Last: Mirghafoori Author-Name: Mohammad Reza Izadi Author-X-Name-First: Mohammad Reza Author-X-Name-Last: Izadi Author-Name: Ali Daei Author-X-Name-First: Ali Author-X-Name-Last: Daei Title: An integrated approach for prioritizing the barriers to airport service quality in an intuitionistic-fuzzy environment Abstract: Airports today, despite the complexity of their service environment and multicultural nature, are expected to provide high-quality services to satisfy their passengers. This way they will be able to gain competitive advantages. Hence, improving the quality of airport services has become increasingly significant. In this paper, the main components of the airport services quality with the greatest impact on the customer satisfaction have been derived based on previous articles as well as interviews with experts in this field and travelers. Subsequently, the comments of passengers were received by distributing questionnaires. Eventually, using failure mode and effects analysis (FMEA) approach along with entropy and VIKOR techniques, the risk factors were evaluated and ranked in an intuitionistic triangular fuzzy environment. The findings of this research can be addressed to the airport management team to review and reform their services and facilities. Yazd international airport was considered as a case study of this paper. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1532277 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1532277 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1532277 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1532278_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fozia Mubarak Author-X-Name-First: Fozia Author-X-Name-Last: Mubarak Author-Name: Sana Mumtaz Author-X-Name-First: Sana Author-X-Name-Last: Mumtaz Title: The impact of workplace bullying on project success as mediated through individual organizational citizenship behavior: a study in Pakistan Abstract: This study examines the relationship between workplace bullying and project success in project based organizations in Pakistan. Additionally, this relationship was studied through the mediating effect of organizational citizenship behavior—individual (OCBI). Using a quantitative research method, data were collected from a number of project-based organizations in Pakistan. Based on the data collected from 254 respondents from different nongovernment organizations of Islamabad and Rawalpindi, findings suggest that project success is significantly associated with workplace bullying and OCBI. In addition, it was also revealed that employees who face more bullying at workplace have low level of OCBI at work. The study contributes to the current literature in organizational behavior and project management by exhibiting how that workplace bullying relates to project success, through mediating effect of OCBI. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1532278 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1532278 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1532278 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1532777_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jerome S. Engel Author-X-Name-First: Jerome S. Author-X-Name-Last: Engel Author-Name: Jasmina Berbegal-Mirabent Author-X-Name-First: Jasmina Author-X-Name-Last: Berbegal-Mirabent Author-Name: Josep M. Piqué Author-X-Name-First: Josep M. Author-X-Name-Last: Piqué Title: The renaissance of the city as a cluster of innovation Abstract: The first part of the twenty-first century has witnessed a rebirth of “the City” as an engine of innovation. This renaissance has been an organic response to technological and societal pressures, opportunities, and norms. This is a sharp reversal from the latter half of the twentieth century, which saw the decay and erosion of the City as a place of economic value creation. In spite of the best efforts of governments and city planners, suburbanization, first of residences, and then industry, led to a hollowing out than in some areas decimated urban life. What lessons can we learn from the emergent reversal of this trend? We explore in depth the examples of San Francisco, Austin (Texas), and London to discover lessons that may be broadly adopted. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1532777 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1532777 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1532777 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1534527_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tai-Shan Hu Author-X-Name-First: Tai-Shan Author-X-Name-Last: Hu Author-Name: Cheng-Wei Yu Author-X-Name-First: Cheng-Wei Author-X-Name-Last: Yu Author-Name: Ping-Ching Chia Author-X-Name-First: Ping-Ching Author-X-Name-Last: Chia Title: Knowledge exchange types and strategies on the innovation interactions between KIBS firms and their clients in Taiwan Abstract: This investigation discusses the innovative activities of Knowledge-Intensive Business Services (KIBS) in the developmental process. To improve understanding of KIBS, the study aims to understand empirically the functions and mechanisms of knowledge intermediaries in different organizations and developmental processes, and also explores knowledge exchange and factors affecting KIBS. This study performs an empirical analysis of KIBS based on a recent manufacturer survey and emphasizes the connections among KIBS, innovation and forms of knowledge. The research results indicate the following conclusions: (1) Taiwanese KIBS enterprises tend to exchange knowledge with clients through mixed and codified knowledge; (2) firms that rely mainly on the exchange of codified knowledge have improved connections with clients, technologies, research innovation and application of advanced technologies; (3) enterprises mainly exchange mixed knowledge, and focus on knowledge management and information sources required during innovation processes, and (4) fewer enterprises exchange knowledge through tacit knowledge. The research implication is that enterprises emphasize different factors based on different types of knowledge exchange and services. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1534527 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1534527 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1534527 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1534578_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sambit Kumar Behera Author-X-Name-First: Sambit Kumar Author-X-Name-Last: Behera Author-Name: Srinivasan Kannan Author-X-Name-First: Srinivasan Author-X-Name-Last: Kannan Title: Assessing the performance of multiple drug supply chain management in Odisha health services using LSAT score and stock-out situation Abstract: Purpose of the article is to assess the performance of Odisha’s health services’ multiple drug supply chain management using logistics system assessment tool (LSAT) and logistics indicators assessment tool (LIAT). Data were collected on public health supply chains at different levels, state, district, sub-district, or block. For that purpose 13 block level institutions from two districts of Odisha were included. Drug and logistics supply chains of essential drugs, and national programmes were studied. Poorly coordinated Supply chain lead to stock-out of more than 15% of total number of products was higher in backward districts and rural areas. The mean for number of days of stock-out per product were found to be highest at the block level. When we looked for Logistic management unit they were present only at the state head quarters for specific national programmes. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1534578 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1534578 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1534578 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1535751_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jozef Bucko Author-X-Name-First: Jozef Author-X-Name-Last: Bucko Author-Name: Lukáš Kakalejčík Author-X-Name-First: Lukáš Author-X-Name-Last: Kakalejčík Author-Name: Martina Ferencová Author-X-Name-First: Martina Author-X-Name-Last: Ferencová Title: Online shopping: Factors that affect consumer purchasing behaviour Abstract: The objective of this paper is to determine factors that affect the consumers’ willingness to purchase product from the online store. We evaluated the criteria based on which users make decisions when purchasing online. We conducted principal components analysis to reduce the number of these criteria and created seven factors. To confirm factors are accurate, we executed confirmatory factor analysis that proved that model consisting of the newly created factors fits the data well. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1535751 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1535751 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1535751 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1536305_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Saira Aziz Author-X-Name-First: Saira Author-X-Name-Last: Aziz Author-Name: Waseem Bahadur Author-X-Name-First: Waseem Author-X-Name-Last: Bahadur Author-Name: Salman Zulfiqar Author-X-Name-First: Salman Author-X-Name-Last: Zulfiqar Author-Name: Binesh Sarwar Author-X-Name-First: Binesh Author-X-Name-Last: Sarwar Author-Name: Khurram Ejaz Chandia Author-X-Name-First: Khurram Ejaz Author-X-Name-Last: Chandia Author-Name: Muhammad Badr Iqbal Author-X-Name-First: Muhammad Badr Author-X-Name-Last: Iqbal Title: Do emotions bring customers to an environment: Evidence from Pakistani shoppers? Abstract: The purpose of this study is twofold: First, it examines the impact of emotional states and shopping evaluations on customers’ store choice intentions before entering the store; second, what atmospheric factors and shopping value evaluations affect customers’ emotions after entering the store, which, in turn, influence their final choice decision? To test the proposed hypothesis, data were collected in Pakistan from the real-life customers at a specialty apparel store. Exploratory factor analysis (EFA) and structural equation modeling (SEM) were performed to analyze the data results. Study results disclose that the customers do experience pleasure before being exposed to any environment. The utilitarian value and hedonic value positively affect the store choice intentions of customers before entering a store. While the in-store environmental stimuli influence the pleasure and arousal experienced after entering the store, which, in turn, affects customers’ store choice decisions. This particular study adds to the literature by quantitatively studying the impact of emotional states on customer store choice decisions before entering a store, and it also inspects the change in emotions after entering the store in the presence of three component environmental factors such as ambient factors, design factors, and social factors and customers’ shopping value evaluations. Therefore, retail managers should consider managing customer feeling states by providing favorable in-store environments, because negative store experience can even ruin the positive feelings customer may have before coming to the store for shopping and experiencing. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1536305 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1536305 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1536305 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1540073_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hamid Tahmasebifard Author-X-Name-First: Hamid Author-X-Name-Last: Tahmasebifard Title: The role of competitive intelligence and its sub-types on achieving market performance Abstract: During recent volatile and competitive environment, competitive intelligence (CI) has emerged and grown into a discipline to help organizations adapt to environmental change. Although existing literature provides a proper insight about the drivers of CI activities, its organization, usage and dissemination within firms, researches on the outcomes of CI activities as to whether these practices collectively have any relationship with performance are rare. Furthermore, there is no investigation on the influence of each subtype of CI on performance that could provide beneficial insight for managers to select their emphasis domains in CI activities and consequently achieving effectiveness and efficiency in marketing efforts. Especially, it could be more crucial in today’s tough economic situation in which companies are gripped by widespread cost-cutting and layoffs programs. Thus, this paper analyzes the effect of CI and its subtypes on market performance. The results illustrate that CI positively affects market performance. Among subtypes of CI, competitor intelligence, market intelligence and technological intelligence leave the greatest impact, respectively. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1540073 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1540073 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1540073 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1540074_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sergey Krylov Author-X-Name-First: Sergey Author-X-Name-Last: Krylov Title: Target financial forecasting as an instrument to improve company financial health Abstract: The paper considers conceptual, methodical, and practical aspects of the target financial forecasting at the micro level, i.e. the company level, as a new instrument of anticrisis financial management for a company to overcome its financial difficulties and enhance its financial position within a time-period of practically any length. The methodology of the research, the results being presented in the paper, is based on the concept of the financial ratio analysis, the concept of the company cash flows, and the concept of the Balanced Scorecard (in terms of its financial score). It is depicted that the procedure of the target financial forecasting comprises an appropriate information-accounting support, a target financial forecasting of the company financial position, a target forecasting of the company’s cash flows, a development of the specific events (managements’ decisions) aimed at overcoming the company’s financial difficulties and enhancing its financial position. The author has stated that in the present-day environment the target financial forecasting is an effective instrument of the financial forecasting that enables to set up the base for overcoming the company’s financial difficulties and strengthening its financial position. The major fields of the target financial forecasting application are an anticrisis bankrupt company management, a management of the company at the verge of its bankruptcy, as well as a company’s investment appeal enhancement (in terms of its financial aspect). Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1540074 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1540074 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1540074 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1540255_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohit Goswami Author-X-Name-First: Mohit Author-X-Name-Last: Goswami Title: An enterprise centric analytical risk assessment framework for new product development Abstract: This research intends to aid product managers at early stages (before detailed design stage) of product development to identify and thus benchmark the minimal risk prone design concept for further development and commercialization. As requirements pertaining to relevant functional divisions within the enterprise are needed to be included at the project initiation stage of design process, it can be easily ascertained that pertinent techno-commercial risks be included for development of the predictive framework. Bayesian network methodology has been deployed to draw the relationships amongst various risk parameters corresponding to different functional divisions. The devised framework has been validated and tested using a real-life case from construction and mining equipment industry. The key benefit arising out of my evolved methodology is that product development agencies within manufacturers would be able to iteratively converge upon the design concepts representing moderate to lower risk as far as effective execution of downstream organizational processes such as production, sourcing, distribution etc. is concerned. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1540255 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1540255 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1540255 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1540256_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bambang Pamungkas Author-X-Name-First: Bambang Author-X-Name-Last: Pamungkas Author-Name: Reisya Ibtida Author-X-Name-First: Reisya Author-X-Name-Last: Ibtida Author-Name: Cendy Avrian Author-X-Name-First: Cendy Author-X-Name-Last: Avrian Title: Factors influencing audit opinion of the Indonesian municipal governments’ financial statements Abstract: This study aims to obtain empirical evidence whether the criteria of forming an audit opinion have been significantly effecting audit opinion of municipal government financial statements in Indonesia. The considerations for expressing audit opinion are the deficiency in the internal control system (ICS), the non-compliance with regulations and laws, and the non-conformance with the Government Accounting Standards (GAS). The deficiency in internal control is analyzed by the number of findings on three categories, namely the number of weaknesses in the internal control structure, deficiency in the controlling system of revenue and expenditure budget realization, and the weakness in the accounting and reporting controlling system. The non-compliance with legislation is measured by the number of administrative findings and the ratio between the value of findings to the total value of expenditures of either the findings of regional losses, the potential regional losses, and the revenue shortfall. The non-conformances with the government accounting standard is represented by the number of accounts that were not presented in accordance with the GAS. The study is conducted on 182 municipal government financial statements for 2016 and 2015 financial years with the result of both the non-compliance with the regulations that result in regional losses and the non-conformance with the GAS have a negative effect on audit opinion, whereas the other criteria of forming audit opinion show no effect on audit opinions. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1540256 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1540256 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1540256 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1540916_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Antti Paavali Talonen Author-X-Name-First: Antti Paavali Author-X-Name-Last: Talonen Author-Name: Iiro Jussila Author-X-Name-First: Iiro Author-X-Name-Last: Jussila Author-Name: Pasi Tuominen Author-X-Name-First: Pasi Author-X-Name-Last: Tuominen Author-Name: Lasse Koskinen Author-X-Name-First: Lasse Author-X-Name-Last: Koskinen Title: Failing to develop a sense of ownership: A study in the consumer co-operative context Abstract: Emerging interest in psychological ownership in the domain of marketing calls for better understanding of situations wherein the customers are also the owners of the company. Accordingly, psychological ownership has been proposed to capture the intimate link between customer-owners and the cooperative. However, empirical research has found a diluted relationship between customer-owners and cooperatives in practice. The paper examines empirical data from customer-owners of a Finnish retail cooperative for insight into the factors that prevent feelings of psychological ownership from emerging. By means of thematic analysis, the study identified nine challenges and several distinct reasons for them. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1540916 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1540916 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1540916 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1540917_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tinotenda Fredrick Munyimi Author-X-Name-First: Tinotenda Fredrick Author-X-Name-Last: Munyimi Author-Name: Doctor Felix Chari Author-X-Name-First: Doctor Felix Author-X-Name-Last: Chari Title: The role of buyer–supplier relationships in achieving economic sustainability in the private telecommunication sector in Zimbabwe Abstract: This research assessed the role of buyer–supplier relationships in achieving economic sustainability in the private telecommunication sector in Zimbabwe. The objective was to determine the role of buyer–supplier relationships in achieving economic sustainability in the private telecommunication sector in Zimbabwe. The target population of this research was composed of private telecommunication companies in Zimbabwe. This study employed simple random sampling technique where a sample size of 76 procurement staff was selected to participate in this research as respondents; these were procurement managers, procurement officers, buyers and procurement clerks. The independent variables for buyer–supplier relationships were transactional types of relationships, collaborative relationships and strategic alliances relationships. On the other hand, the dependent variable was economic sustainability of private telecommunication companies in Zimbabwe. This study was a survey of private telecommunication companies in Zimbabwe and primary data were gathered by the use of self administered closed-ended questionnaires and open-ended interviews as research instruments. Data were analysed using descriptive and inferential statistics using Statistical Package Social Science (SPSS) software (Version 20), and quantitative results were presented in the form of tables. Analysis for variant ANOVA and multiple regression analysis were used to test the hypothesis. This research discovered that strategic alliance types of relationships with strategic suppliers and transactional relationships with suppliers of routine materials have a great role in achieving economic sustainability of private telecommunication companies in Zimbabwe; hence, this research recommends private telecommunication companies to partner with suppliers who supply strategic items and take advantage of transactional kind of relationships especially with those suppliers who supply routine items in order to take advantage of best available price in the market. Future research works are recommended to include the following: Would the recommendations for these kinds of relationships reduce corruptions dramatically or eliminate them?. This is because the current “Zimbabwe is open for business mantra” and telecommunication companies are promoting transparency in all activities which include procurement as part of their efforts to fight against corruption. Moreover, further research should be undertaken to find out why collaborative types of relationships such as closer–tactical and single sourced do not have a statistically significant role in achieving economic sustainability in the private telecommunication sector in Zimbabwe, despite the fact that previous literature is suggesting otherwise. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1540917 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1540917 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1540917 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1542652_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Noor Ahmed Brohi Author-X-Name-First: Noor Ahmed Author-X-Name-Last: Brohi Author-Name: Amer Hamzah Jantan Author-X-Name-First: Amer Hamzah Author-X-Name-Last: Jantan Author-Name: Muhammad Asif Qureshi Author-X-Name-First: Muhammad Asif Author-X-Name-Last: Qureshi Author-Name: Abdul Rahman Bin Jaffar Author-X-Name-First: Abdul Rahman Author-X-Name-Last: Bin Jaffar Author-Name: Juha Bin Ali Author-X-Name-First: Juha Author-X-Name-Last: Bin Ali Author-Name: Kamal Bin Ab Hamid Author-X-Name-First: Kamal Author-X-Name-Last: Bin Ab Hamid Title: The impact of servant leadership on employees attitudinal and behavioural outcomes Abstract: The primary aims of this research are to test (1) if the servant leadership style of managers reduces the turnover intention of employees directly and indirectly through psychological safety and (2) if regulatory focus of employees moderates the relationship between servant leadership and psychological safety. This research answers the call by the researchers to analyse servant leadership as a stand-alone style. This study has been carried out among the schoolteachers working in private and public schools in Pakistan, a developing country in Asia. A questionnaire-based survey was conducted, and responses were collected from 255 teachers. A co-variance-based structural equation modelling approach was used to analyse the data. The salient findings are as follows: (1) servant leadership has a negative relationship with turnover intention, (2) psychological safety mediates the relationship between servant leadership and psychological safety, and (3) regulatory focus moderates the relationship between servant leadership and psychological safety. The findings are significant in strengthening the literature on servant leadership. Furthermore, theoretical and practical implications have been discussed. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1542652 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1542652 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1542652 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1542943_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Basharat Raza Author-X-Name-First: Basharat Author-X-Name-Last: Raza Author-Name: Muhammad Ali Author-X-Name-First: Muhammad Author-X-Name-Last: Ali Author-Name: Khalida Naseem Author-X-Name-First: Khalida Author-X-Name-Last: Naseem Author-Name: Abdul Moeed Author-X-Name-First: Abdul Author-X-Name-Last: Moeed Author-Name: Jamil Ahmed Author-X-Name-First: Jamil Author-X-Name-Last: Ahmed Author-Name: Muhammad Hamid Author-X-Name-First: Muhammad Author-X-Name-Last: Hamid Title: Impact of trait mindfulness on job satisfaction and turnover intentions: Mediating role of work–family balance and moderating role of work–family conflict Abstract: The organizations are facing a problem to keep their employees satisfied and retain them in this era. This study investigates the influence of mindfulness to increase employee job satisfaction and reduce turnover intentions via mediating effect of work–family balance. This research also examines the moderating effect of work–family conflict between the relationship of mindfulness and work–family balance. The real-life organizational empirical data were collected from 306 nurses working in public and private hospitals of Lahore, Pakistan. Structural equation modeling analysis revealed that all hypotheses were supported. Practical implications, limitations, and future directions are also discussed in this study. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1542943 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1542943 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1542943 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1542967_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: N Grace Ofoegbu Author-X-Name-First: N Grace Author-X-Name-Last: Ofoegbu Author-Name: Ndubuisi Odoemelam Author-X-Name-First: Ndubuisi Author-X-Name-Last: Odoemelam Title: International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies Abstract: The study investigated disclosure practices under IFRS on the performance of firms listed on the Nigerian Stock Exchange for a period of six years, from 2012 to 2017. Data were pooled from 384 firm-year observations across 64 sampled companies listed in the Nigeria Stock Exchange (NSE). We developed disclosure index of both IFRSs mandatory and voluntary by applying content analysis and multiple regression techniques and analyze the association of disclosure and performance of the firms expressed return on capital employed (ROCE) as a performance index. The study also examined the relationship between market-based performance, company attributes, and overall disclosure. The result indicates that the extent of overall disclosure does not associate with the financial performance of the listed Nigerian firms. The result suggests that share price, size, and audit firm size significantly and positively related to the overall disclosure of firms. The association between leverage, company age and overall disclosure index negative and insignificant. In the Nigeria context, audit firm size proved to be an important determinant of the extent of IFRSs disclosure. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1542967 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1542967 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1542967 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1545356_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Saeidi Ramyani Saleh Author-X-Name-First: Saeidi Author-X-Name-Last: Ramyani Saleh Author-Name: Ehsan Mousavi Khaneghah Author-X-Name-First: Ehsan Author-X-Name-Last: Mousavi Khaneghah Author-Name: Nosratollah Shadnoush Author-X-Name-First: Nosratollah Author-X-Name-Last: Shadnoush Author-Name: Araz R Aliev Author-X-Name-First: Araz R Author-X-Name-Last: Aliev Title: A mathematical framework for managing interactive communication distortions in exascale organizations Abstract: Increased complexity of functions makes the need for interactions and communications with other organizations important, and complexity of the environment of twenty-first-century organizations gives prominence to the need for conceptual redefining in these organizations and creating the concept of twenty-first-century ecosystems to perform activities. The nature of these events is such that they will be created during the life of the system, and in the absence of a framework to deal with them, they will cause organizations’ activities failure. This paper introduces a framework for dealing with and managing interactive distortions at the level of twenty-first century ecosystems in a way that it would be able to re-establish the organization’s communications with other organizations based on the proposed mathematical framework and identify the nature of interactive distortion and its impacts on the elements, organizations, and ecosystem without having to fail at ecosystem level, through redefining the ecosystem member organization based on a non-Euclidean space. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1545356 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1545356 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1545356 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1546416_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Daniel Murphy Author-X-Name-First: Daniel Author-X-Name-Last: Murphy Title: Silver bullet or millstone? A review of success factors for implementation of marketing automation Abstract: With a current market size of more than $11 billion, expected to double within 5 years, more businesses are expected to acquire, implement, and update marketing automation systems in the near future. However, for all the promises of profit and organisational revolution, there is already a gap between those who successfully implement and use marketing automation and those who don’t. This paper reviews the small body of literature and publicly available research and reports to determine the key antecedents of marketing automation success. There are seven common factors that businesses should consider and follow pre, during, and post-marketing automation implementation. These include; the availability of the correct human resources and expertise, reviewing and implementing new business processes, correctly scoping the implementation project, gaining organisational buy-in, creating customer-centric content, continuing investment, and the setting of realistic expectations. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1546416 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1546416 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1546416 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1548050_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shahab Aziz Author-X-Name-First: Shahab Author-X-Name-Last: Aziz Author-Name: Zahra Afaq Author-X-Name-First: Zahra Author-X-Name-Last: Afaq Title: Adoption of Islamic banking in Pakistan an empirical investigation Abstract: The purpose of this paper is to investigate the factors affecting individuals’ intentions to adopt Islamic banking. Most of the previous studies have used theory of reasoned action and theory of planned behaviour; however, decomposed theory of planned behaviour, which is proven robust and superior, has been used in very few studies. The present study gauges this gap and proposes a comprehensive model for adoption of Islamic banking. The study also incorporated antecedents of attitude, subjective norms and perceived behavioural control to enhance understanding of factors relevant to the adoption of Islamic banking. A sample of 186 bank customers has been selected for data collection. Variance-based partial least-squares structural equation modelling was employed for data analysis. Results show that attitude and subjective norms have significant positive relationship with intention to adopt Islamic banking. The result depicts that attitude is determined by awareness, uncertainty, relative advantage and compatibility. Subjective norm is determined by normative beliefs. Perceived behavioural control is determined by self-efficacy and resource facilitation condition. The findings of the study are important for Islamic banks to revamp their marketing strategies. Marketing managers should try to develop positive attitude through creating awareness and benefits of Islamic banking services. Positive word of mouth is also an important aspect which can be created through enhancing the service delivery to the existing customers. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1548050 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1548050 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1548050 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1548548_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Brenda Patricia Gallegos-Hernández Author-X-Name-First: Brenda Patricia Author-X-Name-Last: Gallegos-Hernández Author-Name: Héctor Hugo Pérez-Villarreal Author-X-Name-First: Héctor Hugo Author-X-Name-Last: Pérez-Villarreal Author-Name: Igor Barahona Author-X-Name-First: Igor Author-X-Name-Last: Barahona Author-Name: Yesica Mayett-Moreno Author-X-Name-First: Yesica Author-X-Name-Last: Mayett-Moreno Title: Analysis of the intrinsic signals, extrinsic signals and the expected quality of the organic tortilla to assess its purchasing intentions Abstract: The purpose of the following research is to analyze the expectations and perceptions of the consumer through the measuring of the intrinsic and extrinsic signals, as well as the expected quality of the organic tortilla to evaluate its impact over the purchasing intention. The design of the research was non- experimental, the scope was descriptive, correlational, causal and cross-sectional. The sampling method was non-probabilistic by convenience using a personal survey applied to a sample of 386 consumers at Tlaxcala’s Alternative Market in 2017. This research demonstrates the importance of the consumer while looking for alternatives to assess their purchase. The importance it shows among the organic sector is related to the information obtained, in order to design marketing strategies oriented toward the processed food market, being able to improve the signaling of the product and the perception of the consumer. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1548548 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1548548 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1548548 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1550147_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Usman Ahmad Author-X-Name-First: Usman Author-X-Name-Last: Ahmad Author-Name: Yusnidah Ibrahim Author-X-Name-First: Yusnidah Author-X-Name-Last: Ibrahim Author-Name: Mohd Sobri Minai Author-X-Name-First: Mohd Sobri Author-X-Name-Last: Minai Title: Malaysian public–private partnerships: Risk management in build, lease, maintain and transfer projects Abstract: Public–private partnership (PPP) is a tool for infrastructure development in many countries. In Malaysia, the government has been implementing PPP since the 1980s, but the records show that quite a number of PPP projects have failed to achieve their objectives due to the lack of risk management. While such a fact is being challenged, how risk management is practised within the context of PPP projects is being observed. Worldwide, different types of PPP projects exist; however, there is a dearth of literature on risks and risk management for each type of PPP project except for a few. This article reports the risks and risk management for the build, lease, maintain and transfer (BLMT) projects in Malaysia from a study regarding the PPP projects in the health and education sectors. The study employs exploratory sequential research design methodology and data were collected through interviews, followed by a survey. The study concludes that BLMT projects apply risk management; however, the government has transferred most of the risks to the private partner. This is not the initial objective of the PPP as both sides are supposed to share the risks even though it may not be on an equal basis. This finding offers the nature of PPP risk management being practised in Malaysia and could provide useful insight for other countries in areas of practising and governing in improvising the PPP project arrangements. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1550147 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1550147 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1550147 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1551510_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Grace N. Ofoegbu Author-X-Name-First: Grace N. Author-X-Name-Last: Ofoegbu Author-Name: Ndubuisi Odoemelam Author-X-Name-First: Ndubuisi Author-X-Name-Last: Odoemelam Author-Name: Regina G. Okafor Author-X-Name-First: Regina G. Author-X-Name-Last: Okafor Title: Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting) Abstract: The study examined the influence of corporate board characteristics on environmental disclosure quantity of listed firms in two leading emerging economies: South Africa and Nigeria which practice integrated reporting framework and traditional reporting framework, respectively. Two issues motivate the study: First, calls by researchers for integrated reporting regulation in Nigeria. Second, the challenge facing regulatory bodies and companies boards in Nigeria in ensuring commitment to the protection of the environment and the society. Many studies have examined the influence of corporate governance on environmental disclosure at the cross-country level, documenting evidence that corporate governance mechanisms are essential for corporate ecological reporting. However, these studies examined settings based on the legal framework and mostly focused on companies quoted on common and civil law countries. They neglected the weak and robust reporting framework and difference within either common or civil law countries. Our study provides evidence on corporate board characteristics influence on environmental disclosure of quoted firms in South Africa and Nigeria. Data obtained from annual reports of 303 environmentally sensitive companies selected from South Africa (213) and Nigeria (90) was investigated using descriptive, multivariate, and regression model. Major findings indicate a significant positive association between board independence and environmental disclosure in Nigeria. In South Africa, 45% of environmentally sensitive industries significantly influence environmental disclosure, while 51% of environmentally polluting industries in Nigeria show insignificant association with environmental disclosure. Our findings are helpful to policymakers and other regulators for an impactful framework on environmental reporting. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1551510 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1551510 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1551510 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1559716_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hossein Jokar Author-X-Name-First: Hossein Author-X-Name-Last: Jokar Author-Name: Vahid Daneshi Author-X-Name-First: Vahid Author-X-Name-Last: Daneshi Title: The impact of investors’ behavior and managers’ overconfidence on stock return: Evidence from Iran Abstract: The purpose of the present study is to investigate the effect of behavioral variables on overconfidence in management, herding behavior and investors’ emotional tendency on stock return. To this end, by using the data of firms listed in Iran’s Stock Exchange during the seven-year period of 2010–2016, overconfidence index in management, the herding behavior of the investors and the emotional tendency of the investors were calculated and their impact on stock return was examined. The data of the research are of a panel type and for analyzing the data and testing the hypotheses; a multiple linear regression model has been used. Evidence from the experimental results of the research showed that the behavioral variables studied in the research has a significant and inverse effect on the stock return of the companies. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1559716 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1559716 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1559716 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1560857_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Goodlet Owusu Ansah Author-X-Name-First: Goodlet Author-X-Name-Last: Owusu Ansah Author-Name: Fredrick Ofori Author-X-Name-First: Fredrick Author-X-Name-Last: Ofori Author-Name: Lawrencia Pokuah Siaw Author-X-Name-First: Lawrencia Author-X-Name-Last: Pokuah Siaw Author-Name: John Manu Author-X-Name-First: John Author-X-Name-Last: Manu Title: The stake of licence buying companies (LBCs) in the promotion of quality cocoa in Ghana Abstract: Ghana as a global bourgeon in cocoa production is attributed as the finest grower of cocoa the world over. Grounded on the cocoa industry’s tripartite actors and the fundamental role LBCs play in the domestic supply chain, the study assessed the quality control practices instituted by LBCs in promoting quality cocoa in Ghana. Both qualitative and quantitative methods were espoused in the analyses of responses obtained from a sample size of ninety-five (N = 95) involving 10 District Managers (DMs) and 85 Purchasing Clerks (PCs).The study espoused major quality control practices (QCPs) which is not limited to constant education and training of farmers on proper fermentation, efficient packaging, storage and haulage of goods in transit, proper drying, and removal of placenta and foreign matter. Also, LBCs constantly provide good storage facilities; pallets, tarpaulins, etc., to cocoa farmers, a practice that increases the financial burdens especially the smaller market shareholders. Again, LBCs ensure that their DMs oblige PCs to present high-quality cocoa beans for grading and sealing to the QCC.Findings hypothesise that LBCs are fixated on practices that promote physical quality of cocoa beans to the neglect of biochemical and process quality of the beans. It is therefore proffered that quality promotional efforts be at par to encapsulate the other cocoa quality types in the domestic supply chain. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1560857 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1560857 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1560857 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1564167_J.xml processed with: repec_from_tfjats.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Øystein Moen Author-X-Name-First: Øystein Author-X-Name-Last: Moen Author-Name: Tord Tvedten Author-X-Name-First: Tord Author-X-Name-Last: Tvedten Author-Name: Andreas Wold Author-X-Name-First: Andreas Author-X-Name-Last: Wold Title: Exploring the relationship between competition and innovation in Norwegian SMEs Abstract: This paper explores the relationship between innovation and competition in 380 Norwegian SMEs. In contrast to a large portion of the empiric literature, we utilized the managers’ perception of their firm’s innovation activities and competitive environment as measures. In particular, this paper aimed to shed some light on this widely debated topic by examining several aspects of innovation and competition, along with including the effects of demand conditions. The results indicate that competition in the form of rapid changes in production technology has the largest overall impact on innovation, and is positively correlated with most innovation indicators. An inverse-U shaped relationship between completion and innovation is only detectable in one out of 60 possible settings. The combination of low levels of competition and high market demand is identified in one group of firms; these are also characterized by a high focus on the development of new products. Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1564167 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1564167 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1564167 Template-Type: ReDIF-Article 1.0 Author-Name: B.A. Bamfo Author-Name: C.S.K. Dogbe Author-Name: H. Mingle Title: Correction Journal: Cogent Business & Management Issue: 1 Volume: 5 Year: 2018 Month: 1 X-DOI: 10.1080/23311975.2018.1574379 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1574379 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1574379 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1635334_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nathaniel Towo Author-X-Name-First: Nathaniel Author-X-Name-Last: Towo Author-Name: Neema Mori Author-X-Name-First: Neema Author-X-Name-Last: Mori Author-Name: Esther Ishengoma Author-X-Name-First: Esther Author-X-Name-Last: Ishengoma Title: Financial leverage and labor productivity in microfinance co-operatives in Tanzania Abstract: Microfinance co-operatives (MFCs) are increasingly accessing loans from other financial institutions to finance their lending activities. However, knowledge about the association between loans from other institutions and MFCs’ performance is limited. Therefore this paper contributes to the body of knowledge by extending the application of agency theory to investigate the effe of financial leverage on MFCs’ labor productivity. The paper applies fixed effect regression models on panel data of 442 observations established from a sample of 115 MFCs operating in five regions in Tanzania. The results show that financial leverage has a negative effect on labor productivity. The findings revealed that an increase in financial leverage results in lower labor productivity, which could be due to underinvestment because of the debt overhang problem, higher financing costs (which reduce future investments), high labor costs resulting from the high monitoring of lending, and loan collection activities. Such findings suggest that MFCs have to contain their costs and ensure that they generate more revenues from loans accessed from other financial institutions. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1635334 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1635334 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1635334 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1676612_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Zandri Dickason-Koekemoer Author-X-Name-First: Zandri Author-X-Name-Last: Dickason-Koekemoer Author-Name: Suné Ferreira Author-X-Name-First: Suné Author-X-Name-Last: Ferreira Title: A conceptual model of financial well-being for south african investors Abstract: The satisfaction an individual experience with his or her financial position refers to financial well-being. Financial well-being can also be related to financial distress as its subjective indicator. The level of financial well-being may influence the financial decisions of investors and may vary according to their demographics. The aim of this study is to determine the level of financial well-being of investors and whether demographic variables play an influential role in investment decisions. The results from the study indicated that a significant difference exists between the financial well-being of male and female investors. Male investors were more likely to have an average or high financial well-being compared with female investors. A significant difference was also found between the financial well-being among different age categories. Older investors were more likely to have a low financial well-being compared to investors between the ages of 16 to 24. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1676612 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1676612 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1676612 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1564168_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Xu Han Author-X-Name-First: Xu Author-X-Name-Last: Han Author-Name: Xingyu Gu Author-X-Name-First: Xingyu Author-X-Name-Last: Gu Author-Name: Shuai Peng Author-X-Name-First: Shuai Author-X-Name-Last: Peng Title: Analysis of Tweet Form’s effect on users’ engagement on Twitter Abstract: This research focuses on the effects on users’ engagement of different tweet forms including text length, text sentiment and the usage of hashtag, mention, video or picture URL. In the first part, we analyze the tweets of five companies from the apparel industry and finds out that there is no universal form that can boost user’s engagement, but in company scale, the effects of different forms between companies are various due to company attributes. Hence, in our second research, we expand the dataset and analyze the formats of tweets from 70 brands focusing on the attribute of the industry section. The conclusion shows that industries such as luxury and hardware technology are more digital sensitive and benefit more using more hashtag and video or picture URL while industry such as software industry is more digital insensitive. The result could provide evidence and guidance for different categories of companies to design tweets with high customer engagements and serve as a reference for enterprises on other media platforms. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2018.1564168 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1564168 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1564168 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1704609_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Frank Kabuye Author-X-Name-First: Frank Author-X-Name-Last: Kabuye Author-Name: Nicholas Bugambiro Author-X-Name-First: Nicholas Author-X-Name-Last: Bugambiro Author-Name: Irene Akugizibwe Author-X-Name-First: Irene Author-X-Name-Last: Akugizibwe Author-Name: Sharon Nuwasiima Author-X-Name-First: Sharon Author-X-Name-Last: Nuwasiima Author-Name: Sharon Naigaga Author-X-Name-First: Sharon Author-X-Name-Last: Naigaga Title: The influence of tone at the top management level and internal audit quality on the effectiveness of risk management practices in the financial services sector Abstract: The purpose of this study is to examine the contribution made by the tone at the top management level and internal audit quality on the effectiveness of risk management practices (RMPs) in the financial services sector. This study is cross-sectional and correlational, and it uses firm-level data that were collected by means of a questionnaire survey from a sample of 62 financial services firms in Uganda. Results suggest that the tone at the top management level and internal audit quality are both significant predictors of effective RMPs. However, the predictive potential of tone at the top management level towards effective RMPs reduces when internal audit quality is present. These results support the idea that in terms of agency theory, top management should oversee and review the organization’s risks as a way of spearheading effective RMPs. Similarly, internal auditors should sufficiently and appropriately review and coordinate risk management efforts in the organization, since high-quality internal audits lead to effective RMPs. Top managers of financial services firms should encourage periodic reviews of the appropriateness and effectiveness of risk management systems and controls. At the same time, regulators should ensure that top managers of financial services firms have adequate risk management expertise, with no conflict of interest and apply mechanisms that detect significant risks in time. The study contributes to the strategic risk management position by showing that the tone at the top management level and internal audit quality sets pace for an organization culture towards effective RMPs. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1704609 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1704609 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1704609 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1573868_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Christian Narh Opata Author-X-Name-First: Christian Narh Author-X-Name-Last: Opata Author-Name: Wen Xiao Author-X-Name-First: Wen Author-X-Name-Last: Xiao Author-Name: Angela Abena Nusenu Author-X-Name-First: Angela Abena Author-X-Name-Last: Nusenu Author-Name: Stephen Tetteh Author-X-Name-First: Stephen Author-X-Name-Last: Tetteh Author-Name: Emmanuel Sackitey Opata Author-X-Name-First: Emmanuel Sackitey Author-X-Name-Last: Opata Title: Customer willingness to participate in value co-creation: The moderating effect of social ties (empirical study of automobile customers in Ghana) Abstract: Value co-creation as a social process involves the interactions and dialogues between stakeholders. As such, the social ties that stakeholders develop have the propensity to influence their level of interaction in a co-creation activity. In this study, we examine the effect of social ties on consumer’s level of interaction and looked at how it moderates on consumers’ willingness to engage in interaction leading to co-creation. Data was collected from 535 automobile owners in Ghana through a self-administered questionnaire. The data was analyzed using structural equation model in AMOS and statistical tool package. The test results on consumers’ willingness and level of interaction, willingness and co-creation, social ties and level of interaction, social ties and co-creation, interaction and co-creation are significant. On the moderating effect of social ties on willingness, the result shows that social ties strengthen the positive relationship between willingness and interaction. We propose that organizations should manage social ties they develop with their customers effectively so as not to impact negatively on their willingness to engage in co-creation interactions. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1573868 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1573868 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1573868 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1616351_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Khaled Alhamad Author-X-Name-First: Khaled Author-X-Name-Last: Alhamad Author-Name: Azizah Alrashidi Author-X-Name-First: Azizah Author-X-Name-Last: Alrashidi Author-Name: Sameh Alkharashi Author-X-Name-First: Sameh Author-X-Name-Last: Alkharashi Title: Metaheuristic algorithm for ship routing and scheduling problems with time window Abstract: This paper describes a Tabu Search (TS) heuristic for a Ship Routing and Scheduling Problem (SRSP). The method was developed to address the problem of loading cargos for many customers using heterogeneous ships. Constraints include delivery time windows imposed by customers, the time horizon by which all deliveries must be made, and ship capacities. The proposed algorithm aims to minimize the overall cost of shipping operation without any violations. The TS algorithm is compared with a similar method that uses the Set Partitioning Problem (SPP) in terms of solution quality and computational time. The results of a computational investigation are presented. Solution quality and execution time are explored with respect to problem size and parameters controlling the TS such neighborhood size. It is found that while the SPP method solves small-scale problems efficiently, treating large-scale problems with this method becomes complicated due to computational problems; however, the TS method can overcome this challenge. Furthermore, TS consistently returns near-optimal solution within a reasonable time. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1616351 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1616351 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1616351 Template-Type: ReDIF-Article 1.0 Author-Name: Nelson A. Andrade-Valbuena Author-Name: José M. Merigó-Lindahl Author-Name: Leslier Valenzuela Fernández Author-Name: Carolina Nicolas Title: Correction Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1648976 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1648976 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1648976 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1588088_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hamilton Pozo Author-X-Name-First: Hamilton Author-X-Name-Last: Pozo Author-Name: Getulio Kazue Akabane Author-X-Name-First: Getulio Kazue Author-X-Name-Last: Akabane Author-Name: Takeshy Tachizava Author-X-Name-First: Takeshy Author-X-Name-Last: Tachizava Title: Innovation and technology processes in micro and small business Abstract: The purpose was to analyze innovation in a micro and small business (MSB) metallic frames manufacturing process located in the Campinas Metropolitan Region. Based on the collected primary data of its productive processes was to analyze the innovation and applied technology in the context of a sustainable productive chain. Thus, in the methodological approach, a data collection instrument was an interview script in 81 MSB targeted on multiple case studies (structured interviews and data collection available on the website). The managers and professionals and internal accounting and third-party accounting office were studied. The proposed research method was a qualitative approach. As a result, a diagnosis of innovation in the production process was obtained in a context of corporate sustainability through innovation indicators as well as conclusions regarding the subject, compared under MSB general law even low of reverse logistics, labor outsourcing legislation and the law of innovation and technology. As the final proposal was suggested an implementation of a central technical support and supply of common components for all regional frames’' manufacturers. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1588088 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1588088 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1588088 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1673640_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abdul Bashiru Jibril Author-X-Name-First: Abdul Bashiru Author-X-Name-Last: Jibril Author-Name: Michael Adu Kwarteng Author-X-Name-First: Michael Adu Author-X-Name-Last: Kwarteng Author-Name: Miloslava Chovancova Author-X-Name-First: Miloslava Author-X-Name-Last: Chovancova Author-Name: Michal Pilik Author-X-Name-First: Michal Author-X-Name-Last: Pilik Title: The impact of social media on consumer-brand loyalty: A mediating role of online based-brand community Abstract: This paper aims at examining the mediating role of online based-brand community (OBBC) through social media platforms (SMP) given the interplay of consumers’ purchasing attitude in a virtual space. To do this, an online survey was used to gauge the views of online consumers so as to establish the relationship between social media usage and consumer-brand loyalty (CBL) via the online based-brand community. A total of 122 social media users affiliated to at least one online brand community took part in the survey. The findings generated through the partial least square and structural equation modelling (PLS-SEM) showed that OBBC on the social media platform positively initiates consumer-brand engagement and user-brand relationship. While SMP indirectly stimulates consumer-brand promise and trust (CBPT), towards CBL via OBBC. For the purpose of brand management and the firm’s profitability, this paper offered a conceptual model that depicts a connection between SMP and CBL. The managerial implication of this research was to help practitioners and industry players to harness the usefulness of social media platform in their quest to increase market share in the medium to long-term goals. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1673640 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1673640 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1673640 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1598247_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: A. J. Guerber Author-X-Name-First: A. J. Author-X-Name-Last: Guerber Author-Name: Vikas Anand Author-X-Name-First: Vikas Author-X-Name-Last: Anand Title: Situational and organizational influences on transparency following financial restatements Abstract: This study explores the influence of situational and organizational factors on transparency regarding financial restatements. It is predicted that situational factors related to the severity of a restatement will influence transparency about the event and that an organization’s stakeholder orientation will moderate the relationship between the magnitude of the restatement and transparency. Consistent with predictions, results show a generally positive relationship between the severity of the restatement and transparency in the restatement announcement but also show that firm characteristics such as size, profitability, and stakeholder orientation can alter this relationship. Although transparency following restatements is generally viewed as desirable, we find that among smaller firms transparency is negatively related to the severity of the restatement, and we theorize that this is due to risk aversion triggered by fears that the firm may fail as a result of the restatement. We also find that companies with an individualistic identity orientation alter their transparency following a restatement depending on the severity of the restatement whereas firms which derive organizational identity from relationships with stakeholders or broader groups display a more consistent level of transparency across restatements of varying severity. Taken together, the results of this study provide increased understanding of factors which influence transparency following restatements and suggest that increased attention should be given to the role of organizational characteristics in shaping responses to such events. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1598247 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1598247 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1598247 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1641256_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Samuel Mayanja Author-X-Name-First: Samuel Author-X-Name-Last: Mayanja Author-Name: Joseph M. Ntayi Author-X-Name-First: Joseph M. Author-X-Name-Last: Ntayi Author-Name: J. C. Munene Author-X-Name-First: J. C. Author-X-Name-Last: Munene Author-Name: James R. K Kagaari Author-X-Name-First: James R. K Author-X-Name-Last: Kagaari Author-Name: Balunywa Waswa Author-X-Name-First: Balunywa Author-X-Name-Last: Waswa Title: Ecologies of innovation among small and medium enterprises in Uganda as a mediator of entrepreneurial networking and opportunity exploitation Abstract: This paper examines the mediating effect of ecologies of innovation on the relationship between entrepreneurial networking and opportunity exploitation among small and medium enterprises (SMEs) in Uganda. The study design was a cross-sectional survey, data were analysed using SPSS and Analysis of Moment Structure on a sample of 228 SMEs. The mediated model provides support for the hypothesis that ecologies of innovation partially mediate the relationship between entrepreneurial networking and opportunity exploitation. This confirms that the presence of ecologies of innovation significantly acts as a conduit in the association between entrepreneurial networking and opportunity exploitation. The practical implications are that opportunity exploitation can be understood and predicted through ecologies of innovation, entrepreneurial networking can also predict opportunity exploitation directly. Business owners and managers need to fully understand and utilise the ecologies of innovation to exploit opportunities effectively. Social implications, a deeper understanding of how entrepreneurial networking and ecologies of innovation affect employee relations will not be fully realised until employers create a platform for rational thinking, creativity and learning about this interaction. This study utilises social network theory to extend the existing research on opportunity exploitation. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1641256 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1641256 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1641256 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1625095_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Clifton Makate Author-X-Name-First: Clifton Author-X-Name-Last: Makate Author-Name: Marshall Makate Author-X-Name-First: Marshall Author-X-Name-Last: Makate Author-Name: Shephard Siziba Author-X-Name-First: Shephard Author-X-Name-Last: Siziba Author-Name: Zvakanyorwa Sadomba Author-X-Name-First: Zvakanyorwa Author-X-Name-Last: Sadomba Title: The impact of innovation on the performance of small-to-medium informal metal-trade enterprises in Zimbabwe Abstract: The informal sector in Zimbabwe plays a fundamental role in the supply of intermediate agricultural technologies. The seemingly never-ending economic crisis has arguably contributed to the collapse of the formal industrial sector resulting in a shortage of farming technologies especially amongst small-scale farmers whose numbers increased exponentially post the agrarian reform in 2000. However, innovation capabilities by informal entrepreneurs and overall firm performance are critical elements for eventual impact of the sector to the farming community. This study scrutinises the effect of informal entrepreneurial innovations on firm performance using data from 602 randomly selected informal metal industry entrepreneurs clustered across 15 districts from eight provinces in Zimbabwe. An instrumental variable regression method is employed to control for potential endogeneity bias associated with the voluntary nature of the decision to innovate. Results show that firm and firm owner characteristics and policy are important correlates of innovation while entrepreneurial innovations promote firm performance. Overall, these findings highlight the importance of entrepreneurial innovations on firm performance and the need for ensuring continuity of the informal metal businesses. Also, policies that promote acquisition of cheap entrepreneurial skills and a favourable business climate that supports innovation might help to steer Zimbabwe’s economy out of trouble. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1625095 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1625095 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1625095 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1672490_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: KM Makhitha Author-X-Name-First: KM Author-X-Name-Last: Makhitha Title: Supplier relationship marketing practices and small retailer performance in South Africa Abstract: The purpose of the study on which this article is based, was to interrogate the relationship marketing practices of small retailers in South Africa. The researcher also explores the impact of relationship marketing practices on the performance of small retailers in South Africa (SA). Objectives were formulated and hypotheses were tested using ANOVA and regression analysis and survey data drawn from small retailers’ owners/managers in South Africa. The results indicate that small retailers in SA practice relationships marketing and that they share information with suppliers and are involved in various types of relationships such as ling-term relationships, collaborative relationships and transactional relationships. Information sharing was found to influence the performance of small retailers while other relationship types did not. Moreover, the age of the owners of small enterprises did not influence their relationship marketing practices, while their level of education was found to do so. This study offers managerial insights into the roles that relationship marketing, especially information sharing with their suppliers play in the performance of small retailers. This study makes three key contributions. First, the study proved that small retailers practice relationship marketing, although they still emphasise transactional relationships over collaborative relationships. Second, the importance of information sharing in small retailers, which requires that small retailers continue sharing information for improved business performance. Third, the demographics of small business owners/managers have no influence on relationship marketing practices. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1672490 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1672490 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1672490 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1698849_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Salem A. Al-Jundi Author-X-Name-First: Salem A. Author-X-Name-Last: Al-Jundi Author-Name: Ahmed Shuhaiber Author-X-Name-First: Ahmed Author-X-Name-Last: Shuhaiber Author-Name: Reshmi Augustine Author-X-Name-First: Reshmi Author-X-Name-Last: Augustine Title: Effect of consumer innovativeness on new product purchase intentions through learning process and perceived value Abstract: Prior research on the impact of consumer innovativeness on new product purchase intentions experienced confusion about the definition of innovativeness and the interest in a specific domain. To fill the gaps, this study builds a new model to examine the multivariate effects of different variables on new product purchase intentions in general and the interplay between all latent variables. We tested a sample of 438 responses that reflect the perspectives of the public in the Emirate of Abu Dhabi, United Arab Emirates, by using partial least squares/structural equation modeling. Substantively, perceived value intercedes in the impact of consumer innovativeness on purchase intentions. Similarly, the learning process mediates the effect of consumer innovativeness on purchase intentions, whereas perceived value mediates the effect of the learning process on purchase intentions. Finally, the learning process and perceived value mediate the effect of consumer innovativeness on new product purchase intentions. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1698849 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1698849 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1698849 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1702837_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nathatenee Gebsombut Author-X-Name-First: Nathatenee Author-X-Name-Last: Gebsombut Author-Name: Chien-Ta Bruce Ho Author-X-Name-First: Chien-Ta Bruce Author-X-Name-Last: Ho Title: Drivers of social network adoption in post-travel phase: An empirical study in Thai tourists Abstract: As tourism is a fast-growing industry, it is worth focusing on understanding travelers’ information generation behavior. The previous research also found that research in the motivation of travelers in sharing travel information through SNSs is quite limited. This research aims to study social network site usage intention in the post-travel phase by adding information features, media features, and user factors. This paper used a quantitative approach with the SEM technique. Questionnaires completed by 450 Thai travelers were analyzed by using a structural equation modeling test. The results suggested that perceived usefulness, customer involvement, and information accuracy were the significant factors that enhanced travelers’ social network site’s adoption intention after their trip. Positive relationships existed between perceived usefulness, subjective norm, and accessibility factors positively influenced perceived usefulness. This study suggests that tourism businesses should create their SNSs accounts in well-known and easy accessed social media to increase the number of reviews and feedbacks. The present paper contributes to previous research by identifying the impact of the information feature, media features, social and user factors on social network sites adoption intention, specifically in the post-travel phase. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1702837 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1702837 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1702837 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1699284_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ge-Qi Cui Author-X-Name-First: Ge-Qi Author-X-Name-Last: Cui Author-Name: Jung-Yong Lee Author-X-Name-First: Jung-Yong Author-X-Name-Last: Lee Author-Name: Chang-Hyun Jin Author-X-Name-First: Chang-Hyun Author-X-Name-Last: Jin Title: The role of sports sponsorship in negative new stories about a brand: Approach the halo effect Abstract: This study examines whether a company’s sports sponsorship plays a buffering role that mitigates negative consumer perceptions of the company or its brands. The study highlights the necessity of examining how congruence between a sports event and a sponsoring brand is related to brand image or brand attitude formation. An experimental design was used to test the hypotheses. To prevent leakage of information about the experimental stimulus, two experiments were implemented in different places at the same time. There was no exposure to either experimental stimulus in advance. A random sampling scheme was used for group allocation. The results indicated that attitude and image formation changed considerably when sports sponsorship was strongly related to a company’s corporate image. In general, consumers experience amicable and favorable reactions and evaluations of a company that sponsors sports events that are highly congruent with the company’s corporate image. Consumers evaluate a company or product more favorably when a sports event is congruent with the company or product image. As indicated in the experimental results, sports sponsorship affects corporate brand attitude and purchase intention. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1699284 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1699284 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1699284 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1683130_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shem Sikombe Author-X-Name-First: Shem Author-X-Name-Last: Sikombe Author-Name: Maxwell A. Phiri Author-X-Name-First: Maxwell A. Author-X-Name-Last: Phiri Title: Exploring tacit knowledge transfer and innovation capabilities within the buyer–supplier collaboration: a literature review Abstract: The study seeks to identify the main facilitators and barriers of tacit knowledge transfer that influence innovation capabilities of the supplier within the buyer–supplier collaboration.The conceptual paper is based on a systematic literature review of 23 peer reviewed journal articles from Elsevier/Science Direct, Emerald, Springer and Scopus. Literature related to buyer–supplier context, tacit and explicit knowledge transfer, knowledge management for innovation purposes was reviewed and synthesised. Findings of the study indicate that organisational contextual factors, relationship strength, internal knowledge brokers, communication and transparency and link duration positively support tacit knowledge transfer and innovation. Complementarity of skills act as a barrier to operational knowledge transfer; however, it supports learning leading to supplier development and innovation in new product development. Conversely, knowledge stickiness is cited as a barrier to tacit knowledge transfer after reaching diminishing returns. The study synthesises the main facilitators of tacit knowledge transfer for managers/practitioners to consider in the buyer–supplier collaboration which can influence supplier innovation on projects such as new product development. The study has further proposed a model that will be tested quantitatively in the subsequent empirical study. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1683130 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1683130 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1683130 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1653544_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Adil Pasha Author-X-Name-First: Adil Author-X-Name-Last: Pasha Author-Name: Muhammad Ramzan Author-X-Name-First: Muhammad Author-X-Name-Last: Ramzan Title: Asymmetric impact of economic value-added dynamics on market value of stocks in Pakistan stock exchange, a new evidence from panel co-integration, FMOLS and DOLS Abstract: Shareholders' wealth maximization is the ultimate objective of firms. Economic value added (EVA) is a financial metric linked to shareholders' wealth maximization. Prior studies revealing the efficacy of value-based and accounting-based performance measures are inconclusive. Moreover, all prior research ignored long-run and short-run co-integration of traditional as well as value-based financial performance measures with share prices. This research found EVA has a negative weak but significant relation with stock return in long run by employing panel co-integration, panel FMOLS and panel DOLS for 70 nonfinancial Pakistan Stock Exchange listed firms from 13 industries for a study period of 2006–2015. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1653544 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1653544 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1653544 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1623151_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Saad Hasan Author-X-Name-First: Saad Author-X-Name-Last: Hasan Author-Name: Allan Rennie Author-X-Name-First: Allan Author-X-Name-Last: Rennie Author-Name: Mohammad Rashedul Hoque Author-X-Name-First: Mohammad Rashedul Author-X-Name-Last: Hoque Author-Name: Nisar Ahmed Author-X-Name-First: Nisar Author-X-Name-Last: Ahmed Title: Requirements for large-scale adoption of rapid manufacturing technologies Abstract: Despite the use of Additive Manufacturing (AM) technologies in a lot of applications including the production of some high-value products for end use, it is still very much an untapped potential. There is an increase in usage of AM technology for the manufacture of end-use products (Rapid Manufacturing (RM)) in recent years, but mass use of the technology in terms of speed, cost and quality, which is acceptable by the general consumer, is still not widely in existence today. The concept of RM as a viable production process is still not understood by many businesses/consumers, with thinking still dominated by the AM technologies for Rapid Prototyping (RP) applications. A key difference between RM and RP is in the supply chain. The RM supply chain is much more complicated than the RP supply chain. This research conducted a Delphi Study to identify the requirements or pre-requisites necessary for the use of RM technologies as a viable means to manufacture end used products (RM application of AM) in mass scale. The paper identifies 36 requirements or pre-requisites and classified them into various classes of importance in order to highlight their significance. In addition to supply chain issues, the requirements unearthed are factors or features about RM technology (equipment), materials and processes that need modification, upgrading or creation. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1623151 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1623151 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1623151 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1675455_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Khaled Alzeaideen Author-X-Name-First: Khaled Author-X-Name-Last: Alzeaideen Title: Credit risk management and business intelligence approach of the banking sector in Jordan Abstract: Banking segment is one of the ultimate key segments that support the sustainable economic progress in Jordan. Hence, banks in Jordan are considered as tremendously significant financial establishments that pursue profit by providing various financial services to various customers through dealing with different kinds of risk. Therefore, loan decisions for such institutions are crucial because they can avert credit risk. However, loan sanction assessment at Jordanian banks is particularly based on credit officer’s intuition and sometimes a combination of credit officer’s judgment and traditional credit scoring models. Consequently, it is important to assess the riskiness of the banking sector in Jordan. Then again, banks kept data regarding their clienteles in data warehouses that can be looked as concealed knowledge assets that can be read and exercised via data mining tools. Artificial Neural Networks (ANN) denote a recent development of statistical techniques and promising tools of data mining and data processing. The current study attempts to develop an artificial neural network model as a decision support system to credit approval evaluation at Jordanian commercial banks based on applicant’s characteristics; the proposed model can be utilized to aid credit officers make better decisions when evaluating future loan applications. A real-world credit application of cases of both granted and rejected applications from different Jordanian banks was employed to develop the artificial neural model. The experimental outcomes showed that artificial neural networks area promising addition to the existing classification methods. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1675455 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1675455 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1675455 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1647918_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ronan Merle Author-X-Name-First: Ronan Author-X-Name-Last: Merle Author-Name: Bakr Al-Gamrh Author-X-Name-First: Bakr Author-X-Name-Last: Al-Gamrh Author-Name: Tanveer Ahsan Author-X-Name-First: Tanveer Author-X-Name-Last: Ahsan Title: Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms Abstract: Multinational enterprises (MNEs) may use transfer pricing techniques and policies to reduce their tax base in higher-tax rate jurisdictions by shifting it to lower-tax rate countries or tax havens. These practices, enhanced by the globalization and dematerialization of the economy, have flourished and became a major issue for supranational organizations, tax authorities and even in the public opinion. This study analyses the impact of intangible assets, firm size, effective tax rate, and leverage on transfer pricing intensity. French publicly listed firms in the CAC-40 were examined during the period from 2012 to 2015. The regression results show that the firm size and leverage are positively associated while intangible assets and effective tax rate are negatively associated with transfer pricing intensity. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1647918 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1647918 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1647918 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1680099_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hendryadi Author-X-Name-First: Author-X-Name-Last: Hendryadi Author-Name: Suratna Author-X-Name-First: Author-X-Name-Last: Suratna Author-Name: Suryani Author-X-Name-First: Author-X-Name-Last: Suryani Author-Name: Budi Purwanto Author-X-Name-First: Budi Author-X-Name-Last: Purwanto Title: Bureaucratic culture, empowering leadership, affective commitment, and knowledge sharing behavior in Indonesian government public services Abstract: This paper aims to clarify the relationship among bureaucratic culture, empowering leadership, knowledge sharing behavior and affective commitment in the Indonesian public sector organizations. A total of 371 respondents from eleven local government public service institutions participated in this research. Structural Equation Modeling (SEM) was used for model testing. The results of this study indicate that bureaucratic culture has a negative and significant relationship with empowering leadership and affective commitment. Empowering leadership has a positive and significant impact on knowledge sharing behavior and affective commitment, and also mediated the relationship between bureaucratic culture with knowledge sharing behavior and affective commitment. The direct relationship between bureaucratic culture and knowledge sharing behavior proved insignificant, however, indirectly proved significant via empowering leadership. The tests of such relationship are expected to contribute to the theory and practice of the government sector. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1680099 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1680099 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1680099 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1602016_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Pasi Syrjä Author-X-Name-First: Pasi Author-X-Name-Last: Syrjä Author-Name: Kaisu Puumalainen Author-X-Name-First: Kaisu Author-X-Name-Last: Puumalainen Author-Name: Helena Sjögrén Author-X-Name-First: Helena Author-X-Name-Last: Sjögrén Author-Name: Juha Soininen Author-X-Name-First: Juha Author-X-Name-Last: Soininen Author-Name: Susanne Durst Author-X-Name-First: Susanne Author-X-Name-Last: Durst Title: Entrepreneurial orientation in firms with a social mission - a mixed-methods approach Abstract: This study explores entrepreneurial orientation (EO) in Finnish social enterprises in a social context using a mixed-methods approach. As a result, we propose that the generic dimensions of EO apply in a social context with minor refinements but suggest an additional dimension of persistence. The social enterprises take substantial financial risks although carefully avoid anything that may jeopardise the firms’ social impact. They exhibit highly innovative behaviour when developing new ways to serve the social purpose as well as when finding new ways to generate income. Furthermore, these enterprises exhibit remarkable persistence in adhering to a course of action despite their experienced difficulties. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1602016 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1602016 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1602016 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1685060_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Charles Kawalya Author-X-Name-First: Charles Author-X-Name-Last: Kawalya Author-Name: John C Munene Author-X-Name-First: John C Author-X-Name-Last: Munene Author-Name: Joseph Ntayi Author-X-Name-First: Joseph Author-X-Name-Last: Ntayi Author-Name: James Kagaari Author-X-Name-First: James Author-X-Name-Last: Kagaari Author-Name: Sam Mafabi Author-X-Name-First: Sam Author-X-Name-Last: Mafabi Author-Name: Francis Kasekende Author-X-Name-First: Francis Author-X-Name-Last: Kasekende Title: Psychological capital and happiness at the workplace: The mediating role of flow experience Abstract: The purpose of this paper is to report on the results of the study to establish the mediating role of flow experience on the relationship between psychological capital and happiness at the workplace with a focus on public hospitals in Uganda. This study was cross-sectional and a total sample size of 800 professional nurses in public hospitals in Uganda was considered. The findings indicated that flow experience partially mediates the relationship between psychological capital and happiness at the workplace. Besides, the finding also indicated that there is a significant and positive relationship between psychological capital and happiness at the workplace. The findings correspond to the argument that in the face of the variety of theoretical and practical implications provided, there is a need for professional workers to be innately involved in their work if their psychological capital is to affect their level of happiness at the workplace. However, this paper is limited by the fact that the respondents’ emotions were examined through a cross-sectional research design and the time effects of these emotions were not examined and remain unknown under this study. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1685060 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1685060 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1685060 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1647773_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: John Gartchie Gatsi Author-X-Name-First: John Gartchie Author-X-Name-Last: Gatsi Author-Name: Michael Owusu Appiah Author-X-Name-First: Michael Owusu Author-X-Name-Last: Appiah Author-Name: Joseph Addo Gyan Author-X-Name-First: Joseph Addo Author-X-Name-Last: Gyan Title: A test of Wagner’s hypothesis for the Ghanaian economy Abstract: The economy of Ghana profiles a trajectory of increasing government expenditure at the backdrop of an inconsistent growth in real GDP. Thus, this study explores the causal relationship between real economic growth and real government expenditure in Ghana between the period 1960 to 2017. The Johansen (1991, 1995) cointegration method, the Autoregressive Distributed Lag bounds test approach and the Toda-Yamamoto non-Granger causality test are employed in this study. The findings are that the variables are cointegrated, and there is no Granger causality from real economic growth to real government expenditure. In effect, the causality shows that the Wagner’s hypothesis does not hold in the case of the Ghanaian economy and that the Keynesian theoretical standpoint that public expenditure is an exogenous factor is not deflated in this case. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1647773 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1647773 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1647773 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1699283_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Heri Kuswanto Author-X-Name-First: Heri Author-X-Name-Last: Kuswanto Author-Name: Wildan Bima Hadi Pratama Author-X-Name-First: Wildan Bima Hadi Author-X-Name-Last: Pratama Author-Name: Imam Safawi Ahmad Author-X-Name-First: Imam Safawi Author-X-Name-Last: Ahmad Author-Name: Mutiah Salamah Author-X-Name-First: Mutiah Author-X-Name-Last: Salamah Title: Analysis of students’ online shopping behaviour using a partial least squares approach: Case study of Indonesian students Abstract: The emergence of the Internet has influenced business methods in the world, which made online shopping has become popular due to its practical strengths. Students are one of the potential markets of online shopping in Indonesia. This research investigates the factors influencing university students’ online shopping behaviour in Surabaya as one of the fastest-growing cities in Indonesia, an important issue that has never been explored. The survey dataset is analyzed by using Structural Equation Modeling-Partial Least Squares (SEM-PLS) as well as PLS Predictive-Oriented Segmentation (PLS-OLS) to group the students based on their online behaviour. Both methods are applied due to the fact that the sample size is relatively small. The analysis shows that the students’ online shopping behaviour is significantly influenced by enjoyment, perceived risk, and social influence. Clustering with PLS-POS leads to three segments of students based on behaviour: those mostly influenced by social influence and perceived risk, those influenced by enjoyment and website quality, and those influenced by website quality and trust and security. These results can be a meaningful knowledge and input for the online business owners in Indonesia in designing their marketing strategy. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1699283 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1699283 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1699283 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1633808_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ha Thi Thu Le Author-X-Name-First: Ha Thi Thu Author-X-Name-Last: Le Author-Name: Quyen Thi Mai Dao Author-X-Name-First: Quyen Thi Mai Author-X-Name-Last: Dao Author-Name: Van-Chien Pham Author-X-Name-First: Van-Chien Author-X-Name-Last: Pham Author-Name: Duong Thuy Tran Author-X-Name-First: Duong Thuy Author-X-Name-Last: Tran Title: Global trend of open innovation research: A bibliometric analysis Abstract: A bibliometric approach was conducted to evaluate the global scientific outputs of open innovation based on literature in Social Science Citation Index (SSCI) database from 2003 to 2017, with the ultimate goal of assisting researchers to fulfil the potentiality of open innovation research and to establish future directions. Overall, 1,046 articles in 318 journals were analysed by research performance of countries, continents and institutes, authorship, journals, most cited articles, first articles, author-keywords, keywords plus and paper titles to identify relevant trends in this period. This study demonstrates that Europe was the most productive continent featured by Italy’s remarkable surge by 150% in total articles between 2016 and 2017. However, with respect to research performance by country, the USA came top with the highest total number of articles. The analysis of keywords groups in this study shows that while intangible assets were given decreasing attention, issues pertaining to business performance, firm openness and innovation capacity became foci in open innovation research. Articles were published by top journals which all featured the “management” field in their subject categories, indicating that open innovation spectrum was mainly explored in the field of management. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1633808 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1633808 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1633808 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1629096_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muh. Kadarisman Author-X-Name-First: Muh. Author-X-Name-Last: Kadarisman Title: The influence of government and MUI mediations towards marketing strategy of Warteg and its impact on developing MSMEs in Jakarta, Indonesia Abstract: Warteg’s growth in Jakarta is massive, but now Warteg is facing the challenge of remaining in the national economic development. So, research needs to be done on this. The study uses Mixed methods, namely with statistical and descriptive-qualitative analysis. The result of the research shows that there is significant influence from Jakarta Government mediation and MUI’s Fatwa toward Warteg Marketing Strategy which impact on MSMEs development in Jakarta both partially and simultaneously. The Jakarta Government Cooperative & Small and Medium Enterprises Office has strengthened MSMEs in the face of food business competition, utilization of HR, managerial aspects, and network development. The professionalism of MSMEs actors is enhanced by entrepreneurship training and skills. Enhancing managerial capabilities of MSMEs actors by counseling appropriate technology, financial management training, and production. Developing MSMEs networks through counseling and expanding markets. Collaboration with State/Regional Owned Enterprises in Jakarta and cross-sectoral agencies. Include MSMEs in the promotion event. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1629096 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1629096 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1629096 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1673102_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bambang Pamungkas Author-X-Name-First: Bambang Author-X-Name-Last: Pamungkas Author-Name: Cendy Avrian Author-X-Name-First: Cendy Author-X-Name-Last: Avrian Author-Name: Reisya Ibtida Author-X-Name-First: Reisya Author-X-Name-Last: Ibtida Title: Factors influencing audit findings of the Indonesian district governments’ financial statements Abstract: The Regional Governments’ Financial Statements in Indonesia that have obtained unqualified opinions had increased in recent years. However, the audit findings on the local government’s financial reports have also increased. Those conditions have motivated us to empirically analyze the factors that influence the increasing number of audit findings in district governments in Indonesia for the 2016 and 2017 fiscal years. The independent variables are the Size of the Regional Government, Local Income, Capital Expenditures, and Follow-Up of Audit Recommendations. We measure their influence on the Non-Compliance with Regulations using the Weaknesses of the Internal Control System as the moderating variable. Our results show that Size has a positive impact on the Internal Control System. Otherwise, the Completion of Audit Recommendation negatively affects both the Internal Control System and the Non-Compliance with Regulatory. The other independent variables of Local Income and Capital Expenditures did not show any influence on the number of audit findings. Simultaneously, Size, Local Income, Capital Expenditures, and Follow-Up of Audit Recommendation have an indirect relationship to Non-Compliance with Regulation findings through Internal Control System Weaknesses. Our research emphasizes the importance of developing a comprehensive internal control system for local governments, along with the improvement of asset governance. Moreover, we also encourage the completion of audit recommendations on local governments to avoid the reoccurrence of similar findings. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1673102 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1673102 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1673102 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1606473_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Chiau-Shi Yang Author-X-Name-First: Chiau-Shi Author-X-Name-Last: Yang Author-Name: Jonchi Shyu Author-X-Name-First: Jonchi Author-X-Name-Last: Shyu Title: Do institutional investor and group, firm and time effects matter in enterprise performance in the corporate life cycle? Abstract: Corporations undergo growth, maturity and decline, stages which form the corporate life cycle. This study discusses the influence of group, firm and time effects on enterprise performance variation at the different life cycle stages of Taiwan’s electrical and machinery industry. Results indicate that firm effect has a stronger influence than group effect, and group effect has the strongest influence at the mature stage. Thus, group effect is greatly reduced, whereas firm effect should be reduced but increased at the decline stage, a finding that is different from general perceptions. Institutional investors are important for corporations, and the response strategies of firms for institutional investors vary at different stages of the corporate life cycle. Therefore, this study also discusses the influences of institutional investors on enterprise performance variation at the firm level. Results suggest that firms implement suitable response strategies for institutional investors. Moreover, domestic general enterprise investors have positive and large impacts on enterprise performance, whereas financial institutional investors have a negative impact during the decline stage. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1606473 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1606473 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1606473 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1684420_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: K. Gitonga Margaret Author-X-Name-First: K. Gitonga Author-X-Name-Last: Margaret Author-Name: N. Kiraka Ruth Author-X-Name-First: N. Kiraka Author-X-Name-Last: Ruth Title: The effect of banking services on the business performance of bank agents in Kenya Abstract: Agency banking is a relatively new banking concept introduced in Kenya in 2010 by the Central Bank of Kenya (CBK), the main objective being to increase financial services outreach and promote financial inclusion of the unbanked and under-banked population. The current study, based on agency theory, sought to assess the effect of banking services on the business performance of bank agents in Kenya from an entrepreneurial perspective. A quantitative research survey design was adopted for the study, and questionnaires were used for data collection. A sample of 384 respondents from three constituencies in Nairobi (Roysambu, Kasarani and Kamukunji) participated in the study. Both descriptive and inferential statistics were used to analyse data. Findings revealed that while there was growth in business turnover per month for agents after signing up for agency banking, this was only true for those with a turnover of above Kshs. 150,000. The study recommends that other entrepreneurs should consider being banks agents, while the existing ones should increase their capital to reap the most from agency banking. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1684420 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1684420 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1684420 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1608668_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mehwish Jawaad Author-X-Name-First: Mehwish Author-X-Name-Last: Jawaad Author-Name: Abeera Amir Author-X-Name-First: Abeera Author-X-Name-Last: Amir Author-Name: Aideed Bashir Author-X-Name-First: Aideed Author-X-Name-Last: Bashir Author-Name: Tania Hasan Author-X-Name-First: Tania Author-X-Name-Last: Hasan Title: Human resource practices and organizational commitment: The mediating role of job satisfaction in emerging economy Abstract: Human Resource Management (HRM) has the capacity of influencing the organizational behavior of the employees, thereby ensuring achievement of the corporate objectives. HRM positively influences firm performance which leads to Organizational Commitment. This study proposed to assess the relationship of HR practices & Organizational Commitment. It is also intended to test job satisfaction as a mediator, between HR practices and Organizational Commitment among the employees of the telecommunication sector of Pakistan. The data were gathered from 218 individuals employed at various telecommunication companies located in Lahore. PLS, SEM was performed on the data, using the SmartPLS 3 software. “Recruitment and Selection”, “Performance Appraisal Satisfaction”, “Rewards and Recognition” & “Work Environment” result in statistically significant variation in “Organizational Commitment”. Relationship of “Recruitment and Selection”, “Training” and “Work Environment” is complementarily mediated by “Job Satisfaction. Relationship of “Performance Appraisal Satisfaction” is Indirect-only mediated by “Job Satisfaction”. The relationship of “Reward and Recognition” and “Organizational Commitment” is not mediated by “Job Satisfaction”. Our findings contribute to the existing body of literature of how the different facets of Job Satisfaction can mediate the relationships among the HR practices adopted by firms & Organizational Commitment. Telecom companies should improvise extra attention over HR practices that contribute positively toward the performance of employees eventually accentuating employees’ level of satisfaction and consequently the quality of services rendered to customers. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1608668 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1608668 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1608668 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1603816_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ping-Fu Hsu Author-X-Name-First: Ping-Fu Author-X-Name-Last: Hsu Author-Name: Shih-Kai Lin Author-X-Name-First: Shih-Kai Author-X-Name-Last: Lin Title: Effects of reciprocal, perceived person–environment fit, and emotional labor on job involvement: Moderated mediation analyses Abstract: PurposeThis study examines the relationship between emotional labor and job involvement with convenience store employee, as well as mediating (perceived P–E fit) and moderating (reciprocal P–E fit) variables of this relation by proposing a moderated mediation model.Design/methodology/methodThe SPSS Program with PROCESS macro (Models 4 and 7) analysis was used with a sample of 230 convenience stores’ employees.FindingsResults of this study demonstrated that reciprocal fit and perceived fit had moderated mediation effects between predictor (emotional labor) and criterion variables (job involvement). In addition, perceived fit evidenced positive effects on job involvement.Research limitations/implicationsWe do not investigate the generation differences, futhure research may examine the mediating effects between EL and JI. To fully understand emotional labor, the specific cultural contexts in which it takes place will need to be considered.Practical implicationsThis research has implications for the managers they could conduct social and individual identity to moderate the relationship between emotional workers and negative emotions. Furthermore, HR managers could apply training strategy to mediate the relationship between emotional labor and job involvement.Originality/valueIn the context of the emotional labor on job involvement, no studies have been conducted that have analyzed the moderated mediation effects especially the relationship between emotional labor and job involvement. This research seeks to build and extend the existing state of research on augmented moderated mediation effects by reciprocal fit and perceived fit. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1603816 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1603816 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1603816 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1674077_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hyuk Jun Cheong Author-X-Name-First: Hyuk Jun Author-X-Name-Last: Cheong Author-Name: Sufyan Mohammed-Baksh Author-X-Name-First: Sufyan Author-X-Name-Last: Mohammed-Baksh Title: U.S. consumer m-commerce involvement: Using in-depth interviews to propose an acceptance model of shopping apps-based m-commerce Abstract: M-commerce refers to electronic commerce (e-commerce) using mobile devices such as smartphones. M-commerce takes two different forms: one using mobile web browsers, and the other, using smartphone shopping apps. Conducting in-depth interviews with fourteen different smartphone users who regularly purchase products and services using shopping apps, this study explored motivational factors that drive consumers to use shopping apps. Based on themes that the interviews discovered, the authors propose shopping app-based m-commerce acceptance model (MAM) that incorporates components of Technology Acceptance Model and Consumer Acceptance of Technology. We also propose ways in which MAM can be used by practitioners as well as scholars to enhance mobile app-based marketing, and open up a new area of academic research. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1674077 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1674077 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1674077 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1664191_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lawrence Mundia Author-X-Name-First: Lawrence Author-X-Name-Last: Mundia Title: Satisfaction with work-related achievements in Brunei public and private sector employees Abstract: The present study assessed the prevalence of satisfaction with work-related achievements in a random sample 860 Brunei public and private sector employees representing both genders. Job satisfaction is important since it acts as a source of intrinsic motivation encouraging workers to be industrious and efficient. Job satisfaction among workers is likely to contribute to employee happiness, well-being, and retention. On the other hand, job dissatisfaction often leads to high likelihood risks of reducing staff morale, increasing resignations or worker-turnover, and decreased productivity. A quantitative field survey was used and data were analyzed by binary logistic regression. Male employees were more satisfied than female peers. In addition, workers in the Brunei-Muara district were also more satisfied than their counterparts in other districts. However, employees with children and low education were less likely to be satisfied with their work-related achievements compared to highly educated peers and those with no children. Further qualitative research was desired to provide more insights on the investigated problem. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1664191 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1664191 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1664191 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1641897_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yuki Horita Author-X-Name-First: Yuki Author-X-Name-Last: Horita Author-Name: Haruka Yamashita Author-X-Name-First: Haruka Author-X-Name-Last: Yamashita Title: Bayesian network considering the clustering of the customers in a hair salon Abstract: The service industry, which includes hair salons, currently accounts for almost 70% of Japan’s GDP(Gross Domestic Product). Although hair salons are frequently used, over the years, the industry has decreased in size. However, the number of hair-salon facilities and the number of hairdressers have both continued to increase, thus leading to the overcrowding of salons. Consequently, about 90% of hair salons close within 3 years after they first open; this is a significant issue. Today, various business approaches, such as using coupons, have been positively adopted by the Japanese hair-salon industry. However, some customers use a salon only once, while others use them repeatedly. Consequently, the effectiveness of different business measures can vary greatly, so it is necessary to conduct analyses of the various approaches. Therefore, from a management perspective, it is important to use actual data analysis to determine what types of menu items are most effective. In this study, we have identified soft clusters of customers by using an extension of the recency-frequency-monetary (RFM) analysis that is based on soft clustering. We used a Bayesian network to construct a causal model for each class that was obtained in this way. We also proposed a method that uses sensitivity analysis to determine an optimal menu for business measures. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1641897 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1641897 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1641897 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1691337_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hao Xiong Author-X-Name-First: Hao Author-X-Name-Last: Xiong Author-Name: Huili Yan Author-X-Name-First: Huili Author-X-Name-Last: Yan Title: The location-inventory model with risk pooling and split demand Abstract: In the traditional location-inventory system, every demand depot could be served by only one distribution center (DC). This paper relaxes the assumption. The demand depot could be split and served by more than one DC. First, based on the capacitated location-inventory model, the location-inventory model with split demand is presented. Second, the advantage of permitting split and the properties of split are analyzed. Third, in order to solve this new model, a two-phase genetic heuristic algorithm with priority allocating method based on an approximate individual allocating cost are proposed. The results of numerical experiments are compared with non-split version and an important conclusion is illustrated: a small number of split points can make significant cost savings. The results of this study provide a useful reference for location-inventory decision. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1691337 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1691337 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1691337 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1685926_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohamed Habachi Author-X-Name-First: Mohamed Author-X-Name-Last: Habachi Author-Name: Saâd Benbachir Author-X-Name-First: Saâd Author-X-Name-Last: Benbachir Title: Combination of linear discriminant analysis and expert opinion for the construction of credit rating models: The case of SMEs Abstract: The construction of an internal rating model is the main task for the bank in the framework of the IRB-foundation approach the fact that it is necessary to determine the probability of default by rating class. As a result, several statistical approaches can be used, such as logistic regression and linear discriminant analysis to express the relationship between the default and the financial, managerial and organizational characteristics of the enterprise. In this paper, we will propose a new approach to combine the linear discriminant analysis and the expert opinion by using the Bayesian approach. Indeed, we will build a rating model based on linear discriminant analysis and we will use the bayesian logic to determine the posterior probability of default by rating class. The reliability of experts’ estimates depends on the information collection process. As a result, we have defined an information collection approach that allows to reduce the imprecision of the estimates by using the Delphi method. The empirical study uses a portfolio of SMEs from a Moroccan bank. This permitted the construction of the statistical rating model and the associated Bayesian models; and to compare the capital requirement determined by these models. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1685926 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1685926 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1685926 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1605703_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bylon Abeeku Bamfo Author-X-Name-First: Bylon Abeeku Author-X-Name-Last: Bamfo Author-Name: Jerry Jay Kraa Author-X-Name-First: Jerry Jay Author-X-Name-Last: Kraa Title: Market orientation and performance of small and medium enterprises in Ghana: The mediating role of innovation Abstract: The study assessed the impact of market orientation on performance of small and medium enterprises (SMEs); the mediating role of innovation. The study was conducted on a total of 500 SMEs out of which 391 responses were received representing 78.2% response rate. Purposive and convenience sampling techniques were adopted in selecting the SMEs and questionnaires used to collect data. Explanatory research design was used. The study used Structural Equation Model (SEM) for data analysis and explored various relationships as presented in the hypothesis. The findings indicated that, market orientation variable of customer orientation positively and significantly predict performance; while competitor orientation positively predicts performance; however, not significant. Inter-functional orientation inversely and non-significantly impacts on performance of SMEs in Ghana. Innovation partially mediates between customer orientation and performance. Innovation fully mediates between inter-functional orientations and performance whereas innovation has no mediation between competitor orientation and performance. Businesses, particularly SMEs are encouraged to adopt and embark on market orientation practices and implement innovative practices so as to maximise performance. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1605703 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1605703 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1605703 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1632567_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: J. Michael Munson Author-X-Name-First: J. Michael Author-X-Name-Last: Munson Author-Name: W. Austin Spivey Author-X-Name-First: W. Author-X-Name-Last: Austin Spivey Author-Name: Bernd Wurth Author-X-Name-First: Bernd Author-X-Name-Last: Wurth Title: Thriving in a new patent world: Mitigating the unintended consequences of the America Invents Act Abstract: Our article epitomizes systems thinking not only to identify possible unintended consequences of the Leahy-Smith America Invents Act (AIA), but also to offer suggestions mitigating their impact. Employing two-loop, generic system archetypes, our intent is to help stakeholders in intellectual property (IP) understand some of the nuances influencing the patent lifecycle linked to AIA. Building on the lingua franca used in patent law, our article highlights four important changes: being the first-to-file for protection; eliminating best mode disclosure; expanding the definition of prior art; and expanding post-grant review. Armed with a better understanding of the system issues imbedded in the legislation, innovators and entrepreneurs can develop strategies to deal with the attendant issues. For example, the tragedy of the commons associated with first-to-file highlights the need to increase R&D resources; else, over time incremental innovation will inevitably dominate efforts to modify the patent portfolio. Overall, AIA represents a step forward in harmonizing the US with the rest of the world while it increases the transparency of the legal maze that remains patent law; however, the changes bring allocation issues, secrecy, and time pressure to the forefront of the conversation about new product development. Recognition of these impacts is relevant worldwide for anyone contemplating a US patent or any entity attempting to maintain a viable portfolio of intellectual property. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1632567 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1632567 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1632567 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1685445_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Quratulain Amber Author-X-Name-First: Quratulain Author-X-Name-Last: Amber Author-Name: Mansoor Ahmad Author-X-Name-First: Mansoor Author-X-Name-Last: Ahmad Author-Name: Iram A. Khan Author-X-Name-First: Iram A. Author-X-Name-Last: Khan Author-Name: Fakhar Abbas Hashmi Author-X-Name-First: Fakhar Abbas Author-X-Name-Last: Hashmi Title: Knowledge sharing and social dilemma in bureaucratic organizations: Evidence from public sector in Pakistan Abstract: Bureaucratic organizational structure (OS) is perceived as an impediment to employees’ positive behavior including their knowledge-sharing behavior. This study investigates the role of formal, centralized and hierarchal OS in shaping the knowledge sharing behavior of public employees. It investigates the mediation role of social dilemma, i.e., a clash between self and collective interests. Cross-sectional data are collected from 309 executive employees of five federal ministries in Pakistan. The results confirm that formal and centralized OS receive significant positive association, whereas hierarchal OS receives a significant negative association with employees’ knowledge-sharing behavior. Partial negative mediation role of the social dilemma is also evident from the results. It implies that employees prefer to pursue self-interest when they find a clash between self and collective interests. Therefore, the study suggests concrete measures in human resource policies and practices that may improve the ethical environment of public sector institutions. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1685445 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1685445 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1685445 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1619502_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Beenish Qamar Author-X-Name-First: Beenish Author-X-Name-Last: Qamar Author-Name: Sharjeel Saleem Author-X-Name-First: Sharjeel Author-X-Name-Last: Saleem Author-Name: Mohsin Bashir Author-X-Name-First: Mohsin Author-X-Name-Last: Bashir Title: A multilevel study of the dual effects of leader political skill on follower performance Abstract: Using a sample of 61 teams (i.e., 305 employees and 61 leaders) from multiple banks, this study examines a multilevel model of the influence of dual effects of leader political skill (LPS) on followers’ performance at two levels. We examined the effect of followers’ perception of individual-focused LPS on followers’ individual performance rated by their leaders and the effect of followers’ perception of group-focused LPS on leader-rated team performance. In addition, we also examined a cross-level effect from group-focused LPS at team level to follower performance at individual level. The results revealed that individual-focused LPS predicts followers’ performance at the individual level and the group-focused LPS predicts team performance at the team level. Results also supported the cross-level effect from group-focused LPS at team level to followers’ performance at individual level. Strengths, limitations, and implications for both theory and practice as well as for future research are also discussed. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1619502 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1619502 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1619502 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1692485_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Sabih Javed Author-X-Name-First: Muhammad Sabih Author-X-Name-Last: Javed Author-Name: Muhammad Razzaq Athar Author-X-Name-First: Muhammad Razzaq Author-X-Name-Last: Athar Author-Name: Abdul Saboor Author-X-Name-First: Abdul Author-X-Name-Last: Saboor Title: Development of a twenty-first century skills scale for agri varsities Abstract: A new twenty-first century skills framework and a 19-item scale was developed to bridge the gap between science and practice. A self-reporting 19-item scale was developed to measure twenty-first century skills of faculty and non-faculty staff of agri varsities. A total of 49 items were generated using deduction approach for four skills: communication and collaboration, leadership and responsibility, problem-solving and decision-making, and creativity and innovation. Two content validity techniques were used that reduced the number of items to 29. Exploratory factor analysis was conducted in Mplus and items with poor loadings and cross-loadings were removed in each round. After five rounds of EFA, a promising 19-item scale was identified that fit the data well based on multiple model fit indices. Confirmatory factor analysis further confirmed the construct validity of the items and a four construct scale was identified where creativity was the only skill that failed to load. The reliability of the scale was measured using Cronbach’s alpha which was above 0.70 for all the factors. Convergent and discriminant validity was analyzed using AVE, shared variance, and factor loadings. The implication and limitations of the scale were discussed. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1692485 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1692485 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1692485 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1602924_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Erdoğan Gülyaz Author-X-Name-First: Erdoğan Author-X-Name-Last: Gülyaz Author-Name: Jack A.A. van der Veen Author-X-Name-First: Jack A.A. Author-X-Name-Last: van der Veen Author-Name: Venu Venugopal Author-X-Name-First: Venu Author-X-Name-Last: Venugopal Author-Name: Sam Solaimani Author-X-Name-First: Sam Author-X-Name-Last: Solaimani Title: Towards a holistic view of customer value creation in Lean: A design science approach Abstract: While “identifying customer value” is the first principle of Lean thinking, the concept of customer value has largely remained unchanged in the Lean discourse - quality, cost and delivery. This research examines the problem of working from such an internal process point of view in today’s highly dynamic world, where customer needs get increasingly more sophisticated. Aiming to contribute to solving this problem, this paper develops a new artifact, the so-called Customer Value Matrix (CVM) Instrument by bridging Operations Management, Strategy and Marketing literatures and following the design science approach. This paper builds the CVM instrument based on five theoretically grounded design principles, which are derived from a systematic review of 49 articles, and proposes three empirically grounded technological rules as a result of multi-stage evaluations. Supporting Service-Dominant Logic and Lean Consumption views, the CVM instrument can be considered as a novel addition to the Lean toolkit and enable managers to view what the customer truly values in a more holistic fashion and, as a result, promote a balanced view of process and customer focus. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1602924 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1602924 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1602924 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1576828_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hye Rim Hong Author-X-Name-First: Hye Rim Author-X-Name-Last: Hong Author-Name: Young In Kim Author-X-Name-First: Young In Author-X-Name-Last: Kim Title: A mobile application for personal colour analysis Abstract: This study developed a mobile app of the personal colour analysis system, which determines the clothing colours that are harmonized to a user’s personal skin and hair colouring. The mobile application is easy and accurate for non-experts to use, and it employs photographs of a user’s skin and hair colours to automatically calculate and categorize personal colouring instead of using fabrics as an analysing material. The application applies virtual packets of fabric swatches to virtual tee shirts and overlays them on the user’s photographs to obtain a personal colour analysis. Through this process, the application reduces personal time and cost dramatically, and it allows users to analyse their personal colours repeatedly by themselves. This study is expected to establish a framework to advance research on clothing colours. The application is also expected to substantively assist consumers in choosing clothing colours. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1576828 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1576828 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1576828 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1617020_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Samuel Mayanja Author-X-Name-First: Samuel Author-X-Name-Last: Mayanja Author-Name: Joseph M. Ntayi Author-X-Name-First: Joseph M. Author-X-Name-Last: Ntayi Author-Name: J.C. Munene Author-X-Name-First: J.C. Author-X-Name-Last: Munene Author-Name: Waswa Balunywa Author-X-Name-First: Waswa Author-X-Name-Last: Balunywa Author-Name: Arthur Sserwanga Author-X-Name-First: Arthur Author-X-Name-Last: Sserwanga Author-Name: James R.K. Kagaari Author-X-Name-First: James R.K. Author-X-Name-Last: Kagaari Title: Informational differences and entrepreneurial networking among small and medium enterprises in Kampala, Uganda: The mediating role of ecologies of innovation Abstract: This paper examines the mediating role of ecologies of innovation in the relationship between informational differences and entrepreneurial networking among small and medium enterprises (SMEs) in Kampala, Uganda. To empirically validate the conceptual model and test the hypothesised relationships, the authors collected data from a sample of 228 SMEs in Kampala district, Uganda purposefully selected for this study. A cross-sectional survey design was adopted, and data were analysed using SPSS/20 and AMOS version 23. The findings exhibit a full mediation of ecologies of innovation in the relationship between informational differences and entrepreneurial networking among SMEs. Besides, informational differences and entrepreneurial networking are insignificantly related. There were, however, some limitations: as the study was cross-sectional in nature, it was difficult to trace the process of interactions among employees especially, how they attach meaning to information and entrepreneurial networking patterns over time;—the study was conducted in Kampala district among trade, manufacturing, and services sectors only. The implication is that entrepreneurial networking can only be explained and predicted through ecologies of innovation. The study recommends that SME owners/managers need to fully understand and facilitate ecologies of innovation for employees to interact and attach meaning to information. This research contributes to the literature on mediation of ecologies of innovation between informational differences and entrepreneurial networking through its empirical findings of the hypothesised relationships. It theoretically contributes to existing knowledge by integrating complexity systems leadership theory. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1617020 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1617020 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1617020 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1662630_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Youngkeun Choi Author-X-Name-First: Youngkeun Author-X-Name-Last: Choi Title: The mediating role of the aesthetic experience between transformational leadership and innovation Abstract: The purpose of this study is to examine the relationship between transformational leadership types and the motivation of software engineers. This study uses full range of leadership as a major theory and investigate how transformational leadership types influence the innovative behaviors of software developers by using a mediator of aesthetic experience. For this, this study surveys 352 software developers working at 35 companies in Korea and analyzes the data using AMOS 24. In the results, first, charisma, inspirational motivation, intellectual stimulation, and individualized consideration increase the aesthetic experience of software developers. Second, the aesthetic experience of software developers affects their innovative behaviors positively. Finally, intellectual stimulation and individualized consideration increase the innovative behaviors of software developers through their aesthetic experience. For theoretical contributions, this study has contributed to academic research by producing the empirical evidence to support the theories of leadership and the innovation of software developers and by confirming the applicability of the theory of aesthetic experience in organization research to explain users’ psychological and behavioral reactions to the technological activities. For managerial implications, the managers in software development companies can understand leadership issues for motivating software developers in the perspective of aesthetic experience. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1662630 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1662630 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1662630 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1672489_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Chris William Callaghan Author-X-Name-First: Chris William Author-X-Name-Last: Callaghan Title: Lakatos revisited: Innovation and ‘Novel facts’ as a foundational logic for the social sciences in an era of ‘Post-truth’ and pseudoscience Abstract: In what seems to be a “post-truth” era this paper argues that management theory development is necessary to provide insights into how to manage the academic research, or discovery system, itself, as it no longer seems clear that its explicit purpose, as per Lakatos’s argument, is the development of theory that predicts “novel facts.” This logic questions the extent to which the social science research system is inherently innovative. To explore these issues, the topic of pseudoscience is used as a heuristic, in order to derive an understanding of how the purpose of the discovery system seems to be understood by different stakeholders. In doing so, this paper explores how researchers may need to manage their research fields to negotiate contested academic terrain and develop what Lakatos refers to as progressive research programmes. It is argued that hypervigilance and overly conservative gatekeeping in response to threats of pseudoscience can run deep in the structure of academic engagement, contributing to a paradigm of constrained innovation. Drawing from post-normal science theory, a conceptual framework is identified for how these problems might be addressed by a focus on the development of scalability in the research process itself, without compromising rigor. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1672489 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1672489 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1672489 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1666640_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mawuena Akosua Cudjoe Author-X-Name-First: Mawuena Akosua Author-X-Name-Last: Cudjoe Author-Name: Ahmed Razman Abdul Latiff Author-X-Name-First: Ahmed Razman Author-X-Name-Last: Abdul Latiff Author-Name: Nor Aziah Abu Kasim Author-X-Name-First: Nor Aziah Author-X-Name-Last: Abu Kasim Author-Name: Mohammad Noor Hisham Bin Osman Author-X-Name-First: Mohammad Noor Author-X-Name-Last: Hisham Bin Osman Title: Socially Responsible Investment (SRI) initiatives in developing economies: Challenges faced by oil and gas firms in Ghana Abstract: In recent times, firms and countries especially those in the developed economies are moving more into encompassing both voluntary and mandatory initiatives. This new initiative literature argues is relatively superior to the conventional voluntary initiatives prevalent in most developing economies. Although a catch for researchers, evidence from literature suggest that this interest has mainly been directed at finding the factors that encourage firms to engage in socially responsible investment (SRI) initiatives leading to a proliferation of extant literature. This notwithstanding, very little however exists on the Challenges Firms Face When Engaging In These SRI Initiatives Although Literature Gives An Indication Of Its Essence Especially Within Developing Economies. The Purpose Of This Study Is Thus To Explore The Challenges Faced By Oil And Gas Companies Especially In Developing Economies As They Engage In SRI By Delving Into The context-specific challenges they encounter. This is important as these SRI initiatives are seen to augment the efforts of governments within these developing economies. The study uses the interpretive multiple case study approach in achieving the objective of this tudy. The results of the study suggest that not only do the cases face peculiar challenges; undue government interference and financial constraints. But that the government whose effort they augment (with their SRI initiative) is a source of challenge. The findings also give an indication that some internal stakeholders (staff) form powerful stakeholder group that compound the challenges in engaging in SRI. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1666640 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1666640 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1666640 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1707040_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nnaji P. Amuche Author-X-Name-First: Nnaji P. Author-X-Name-Last: Amuche Author-Name: Obamen Joseph Author-X-Name-First: Obamen Author-X-Name-Last: Joseph Author-Name: Omonona Solomon Author-X-Name-First: Omonona Author-X-Name-Last: Solomon Author-Name: Christian Chigozie Okonkwo Author-X-Name-First: Christian Chigozie Author-X-Name-Last: Okonkwo Title: Evaluating the challenges of open book management in university teaching hospitals in Nigeria Abstract: Technological advancement, globalization and competition are changing the economic and social environment rapidly. As a result of this, organizations that are unable to urgently cope and adapt to these changes are underperforming because the factors for success in the past no longer holds. The paper examines challenges posed by the practice of open book management in Nigeria and provides ways the organization could brace with them for greater performance. The instrument used for gathering data from five hundred and thirty-three (533) employees in the selected university teaching hospitals in south east Nigeria is a structured questionnaire. Factor analysis was applied to determine the most common challenges of open book management in studied institutions. The study found that prominent challenges imposed by management to open book management are corruption, greed and selfishness and lack of transparency in financial/operational information. The study concludes that certain challenges are responsible for the skeptical attitude towards open book management system from the institutions studied. Even when OBM is advocated, its effective implementation is hindered as a result of the challenges. However, the study recommends a deliberate, conscious and steady effort towards the practice of OBM. Management and employees are to show serious and ongoing commitment to OBM system, since OBM is an all-inclusive tool for full engagement of employees for greater performance. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1707040 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1707040 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1707040 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1580121_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ana Maria Magalhães Correia Author-X-Name-First: Ana Maria Author-X-Name-Last: Magalhães Correia Author-Name: Claudimar P. da Veiga Author-X-Name-First: Claudimar P. Author-X-Name-Last: da Veiga Title: Management model by processes for science parks Abstract: Design Science Research (DSR) purports to be a guide for research oriented to finding solutions to problems and designing artifacts. The aim of this study is to propose its use in the proposition of a management model by processes intended for science parks. Four science parks located in Paraná State, Brazil, were analyzed by conducting a comparative case study. Semi-structured interviews were held with the managers of the parks and non-participant observation was used to become more familiar with the environment to be studied. The results suggest that in order to define a management model by processes for science parks, the use of DSR is feasible. It is also important to follow its stages of construction, identifying the parks’ management activities, identifying and mapping business processes and the information systems that support them and proposing this integration in the organizational logic of Enterprise Architecture. This study contributes to the field by using DSR to define a management model by processes that expresses the relationships between business processes and information systems and how these should be articulated in the development of activities in the environments under study. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1580121 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1580121 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1580121 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1678554_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Raj Maham Author-X-Name-First: Raj Author-X-Name-Last: Maham Author-Name: Omar Khalid Bhatti Author-X-Name-First: Omar Khalid Author-X-Name-Last: Bhatti Title: Impact of Taqwa (Islamic piety) on employee happiness: A study of Pakistan’s banking sector Abstract: The concept of “employee happiness” has received much research attention within the framework of Western values, but the equivalent concept has not been explored in the context of other cultures and religions, such as the Islamic context of Pakistan’s banking sector. This study examines the concept of “happiness” in general and the Islamic practice of Taqwa (“God’s consciousness”)—comprising Islamic spirituality (IS) and Islamic social responsibility (ISR)—specifically. This empirical study on Pakistan’s banking sector attempts to enhance our understanding of how the practice of Taqwa influences employee happiness. The study uses survey data drawn from 500 employees working in nine of Pakistan’s highest credit-rated banks. Exploratory factor analysis and confirmatory factor analysis of the main constructs (i.e., IS, ISR, and happiness) are conducted and regression analysis is performed to examine the relationship between Taqwa and employee happiness. The findings suggest that Taqwa, including the practice of IS and ISR, has a positive impact on employee happiness. This study should be useful to those engaged in educational, academic, or organizational management, including anyone pursuing training and human development or policymaking initiatives. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1678554 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1678554 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1678554 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1618431_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hazem Rasheed Gaber Author-X-Name-First: Hazem Rasheed Author-X-Name-Last: Gaber Author-Name: Len Tiu Wright Author-X-Name-First: Len Tiu Author-X-Name-Last: Wright Author-Name: Kaouther Kooli Author-X-Name-First: Kaouther Author-X-Name-Last: Kooli Title: Consumer attitudes towards Instagram advertisements in Egypt: The role of the perceived advertising value and personalization Abstract: This article investigates the factors that affect consumers’ attitudes towards Instagram advertisements in Egypt. Furthermore, it studies the effect of consumers’ attitudes towards these advertisements on the development of their attitudes towards brands. An online questionnaire was used to collect data from 412 Instagram users in Egypt. The results suggest that the level of consumers’ perception of informativeness, entertainment, credibility and lack of irritation in the Instagram advertisements is strongly related to their attitudes. Moreover, the results confirm the positive effect of consumers’ attitudes towards Instagram advertisements on their attitudes towards the advertised brands. The current study contributes theoretically by presenting the factors that can make consumers hold favourable attitudes towards advertising on their Instagram accounts. This expands the focus of the theory of consumers’ attitudes towards advertisements to social media which has largely replaced traditional advertising media. Additionally, this article contributes practically by providing some guidelines for marketers to follow when advertising on Instagram. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1618431 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1618431 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1618431 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1632569_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nelson A. Andrade-Valbuena Author-X-Name-First: Nelson A. Author-X-Name-Last: Andrade-Valbuena Author-Name: José M. Merigó-Lindahl Author-X-Name-First: José M. Author-X-Name-Last: Merigó-Lindahl Author-Name: Leslier Valenzuela Fernández Author-X-Name-First: Leslier Valenzuela Author-X-Name-Last: Fernández Author-Name: Carolina Nicolas Author-X-Name-First: Carolina Author-X-Name-Last: Nicolas Title: Mapping leading universities in strategy research: Three decades of collaborative networks Abstract: This paper presents a longitudinal classification of the impact that universities have on strategy research from three decades of publications, between 1987 and 2016, by using bibliometric techniques and distance-based analysis of networks applied at the level of universities. Using the WoS database, this study proposes a general overview of three decades of strategic management research. Using these techniques we (i) categorize the last 30 years of academic production of research institutions in terms of strategy, evaluating their impact; (ii) analyze which universities are publishing the most in journals whose scope of publication covers strategic management; and (iii) map the network of collaboration structures among research organizations, determining its relationship and analyzing its evolution in those three decades. We found that the University of Pennsylvania was the most prominent institution throughout the years, showing the broadest network of citations according to our network analysis. There was also a remarkable presence of international universities from the UK, Canada, France and the Netherlands, however, the citation pattern among them is still low. We also observed evidence of inner knowledge flowing among different fields based on the deliberate multidisciplinary nature of research in strategy, as the strong coincidence with the ranking of the main journals in the marketing field when comparing the bibliometric studies of both fields. This analysis contributes to strategy research, first by delivering insights based on the impact of academic production and secondly through the evolution of collaborative network linkages in terms of strategy investigations undertaken to build collective knowledge. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1632569 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1632569 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1632569 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1642982_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kjell Magne Baksaas Author-X-Name-First: Kjell Magne Author-X-Name-Last: Baksaas Author-Name: Tonny Stenheim Author-X-Name-First: Tonny Author-X-Name-Last: Stenheim Title: Proposal for improved financial statements under IFRS Abstract: The benefits that users gain from financial statements depend on clear and concise presentation of the underlying economics. The current IFRS regulation on presentation of primary financial statements suffers from several flaws. This paper identifies and analyzes these flaws using illustrative examples from large accounting firms. Based on this discussion we present a set of alternative financial statements. The paper concludes with proposed modifications of the current financial statements under IFRS. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1642982 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1642982 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1642982 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1699299_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Andre Ata Ujan Author-X-Name-First: Andre Author-X-Name-Last: Ata Ujan Title: CSR symbolic potential and business sustainability Abstract: This essay is an ethical reflection on the idea of corporate social responsibility (CSR) focusing on emphasizing its strategic position as the symbolic potential of business. As such, CSR is the reflection of business moral commitment to providing meaningful social activities, on the one hand, and, at the same time, intensifying ethical climate and ensuring long-lasting sustainability of the company. Three conditions are required to get realized such commitment: (i) the necessity of ensuring the quality of CSR programs; this can be satisfied by the Subject-Subject approach in the process of designing and performing CSR programs. (ii) Putting special concern on the long-lasting impacts of CSR programs on the community welfare. Blending community empowerment in every CSR programs would help realize better the concern. And, (iii) the necessity of the presence of ethical leadership in business. This would help institutionalize ethical values and hence preserve the sustainability of CSR as the symbolic potential of business. This will in turn help support further business sustainability. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1699299 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1699299 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1699299 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1698793_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sudarsan Jayasingh Author-X-Name-First: Sudarsan Author-X-Name-Last: Jayasingh Title: Consumer brand engagement in social networking sites and its effect on brand loyalty Abstract: Marketers today use social networking sites as their communication channel to promote their brands. There is a growing importance to this media to increase consumer’s online participation and engagement. The aim of this research it to identify the determinants of consumer brand engagement behavior in Facebook brand pages and its impact on brand loyalty. This study applies the uses and gratification theory (UGT), social influence theory and technology adoption models to explain why consumers are engaged in Facebook brand pages. This research adopted mixed approach of research, which involves qualitative and quantitative analyses. The data about Facebook brand page activities of 100 brands were collected using Fanpage Karma, a social media evaluation tool. The second part of the study used an online questionnaire to conduct empirical research, and collected and analyzed data of 334 respondents using SEM. The finding shows computer, mobile and airlines brand categories exhibits higher engagement rate compared to retail, electronics and restaurants brands. The information seeking is the key determinant for consumers’ engagement behavior in brand pages. Social influence and economic benefits also found to stimulate the participation of consumers on social networking sites. The results also show that there is a strong relationship between engagement and brand loyalty. This study provides a new framework to understand consumer brand engagement behavior in social networking sites like Facebook. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1698793 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1698793 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1698793 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1631018_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sajjad Nawaz Khan Author-X-Name-First: Sajjad Author-X-Name-Last: Nawaz Khan Author-Name: Rai Imtiaz Hussain Author-X-Name-First: Rai Imtiaz Author-X-Name-Last: Hussain Author-Name: Shafique -Ur-Rehman Author-X-Name-First: Shafique Author-X-Name-Last: -Ur-Rehman Author-Name: Muhammad Qasim Maqbool Author-X-Name-First: Muhammad Qasim Author-X-Name-Last: Maqbool Author-Name: Engku Ismail Engku Ali Author-X-Name-First: Engku Ismail Author-X-Name-Last: Engku Ali Author-Name: Muhammad Numan Author-X-Name-First: Muhammad Author-X-Name-Last: Numan Title: The mediating role of innovation between corporate governance and organizational performance: Moderating role of innovative culture in Pakistan textile sector Abstract: The objective behind this research is to determine the influence of board size (BSZ), board independence (BID), board diversity (BDV), board meetings (BM), and a number of board committees (NBCM) on organizational performance with the use of innovation as mediating variable in Pakistan textile companies. Innovative culture uses as a moderating variable between innovation and organizational performance. Data were collected from top management and 550 questionnaires distributed among respondents.Only 407 questionnaires returned back and 384 questionnaires use for final analysis and remaining 23 questionnaires excluded due to missing values. PLS-SEM used for analysis purpose and data collected by using simple random sampling technique. Findings reveal that BSZ and BDV have a positive influence on organizational performance. Despite this, BID, NBCM, and BM have no influence on organizational performance. BSZ, BID, BDV, BM, and NBCM have a significant and positive influence on innovation. Innovation also significantly mediates between independent variables and organizational performance. Innovation has a positive influence on organizational performance. Moreover, innovative culture significantly moderates between innovation and organizational performance. Innovation and innovative culture is an important construct in determining organizational performance. It is beneficial for textile organizations to uses these two constructs in measuring organizational performance through corporate governance. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1631018 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1631018 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1631018 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1666642_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ewing Yuvisa Ibrani Author-X-Name-First: Ewing Yuvisa Author-X-Name-Last: Ibrani Author-Name: Faisal Faisal Author-X-Name-First: Faisal Author-X-Name-Last: Faisal Author-Name: Yenny Dwi Handayani Author-X-Name-First: Yenny Dwi Author-X-Name-Last: Handayani Title: Determinant of non-GAAP earnings management practices and its impact on firm value Abstract: This study aims to examine the factors that explain the reasons why non-GAAP earnings management is carried out based on the fraud diamond theory (FDT). FDT is a theory widely used in behavioral research to explain the factors that cause fraud in a company. In addition, this study also explains the impact of non-GAAP earnings management practices on firm value. This study investigates 42 non-bank and financial companies listed on Indonesia Stock Exchange (IDX) for the period 2010–2017. The results of the logistic regression analysis founded that opportunity and ability were the most dominant factors causing non-GAAP earnings management. The findings of this study show that in Indonesia, there is need for greater attention from the regulators to the opportunity and capability factors to reduce the occurrence of non-GAAP earnings management. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1666642 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1666642 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1666642 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1644714_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Amir Forouharfar Author-X-Name-First: Amir Author-X-Name-Last: Forouharfar Author-Name: Seyed Aligholi Rowshan Author-X-Name-First: Seyed Aligholi Author-X-Name-Last: Rowshan Author-Name: Habibollah Salarzehi Author-X-Name-First: Habibollah Author-X-Name-Last: Salarzehi Title: Social entrepreneurship strategic grid: Visualizing classification, orientation and dimensionality in the strategic paradigms of governmental-scale social entrepreneurship (A literature-based approach) Abstract: Social entrepreneurship (SE) strategic literature is in an under-theorized condition for large-scale strategy setting and classification. However, the research intends to fill the gap by proposing a literature-supported governmental-scale SE strategic grid. Thus, a systematic SE literature review was conducted up to getting four core strategic orientations of Externalism vs. Internalism, and Governmentalism vs. Volunteerism. Accompanied with a study of large-scale SE strategic partnerships by local, global, national and international social enterprises, four patterns of partnership (hence, dimensionality) within Localism vs. Globalism, and Nationalism vs. Internationalism were emerged. Later, the orientations and dimensions were corroborated based on the officially released documents of 15 governments, selected randomly in three economic classes, based on the recent UN’s triad economic classification. Next, four comprehensive SE strategic classifications of Global Citizen Strategy, Opened Door Strategy, Closed Door Strategy, and Country Citizen Strategy were recognized. Finally, combining the classified strategies with their orientations and dimensions on a visualized framework led to an ultimate comprehensive SE strategic grid. The implications of the grid are its potential consensus making effect not only among SE strategists on the governmental scale but also in the academic settings. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1644714 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1644714 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1644714 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1608006_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Manish Tewari Author-X-Name-First: Manish Author-X-Name-Last: Tewari Author-Name: Pradip Kumar Ramanlal Author-X-Name-First: Pradip Kumar Author-X-Name-Last: Ramanlal Author-Name: Rajesh Kumar Author-X-Name-First: Rajesh Author-X-Name-Last: Kumar Author-Name: Soumendra De Author-X-Name-First: Soumendra Author-X-Name-Last: De Title: Alliances motive and the stock market response: A comparative analysis across industries Abstract: We analyze the announcement-period returns of 4315 two-party, non-equity alliances undertaken by US-based firms between 1986 and 2015 in 11 industries and find positive returns for all of the 11 samples, with the Drug industry reporting the highest (2.69%) cumulative abnormal return (CARs) and Wholesale Trade for Non-Durable Goods industry the lowest (0.84%) around the five-day window surrounding the announcement of the alliances. Using proxy variables, we study whether the alliances in the specific industry are motivated by Exploration, Exploitation, or a combination of both Exploration and Exploitation motive. We find strong evidence that the alliances in the Business Services; Computer and Office Equipment; Electronic and Electrical Equipment; and Telecommunications industries are Exploration motivated. Alliances in the Investment & Commodity Firms, Dealers, and Exchanges; Measuring, Medical, Photo Equipment and Clocks; Prepackaged Software; and Wholesale Trade-Durable Goods industries are motivated by the Exploitation motive, whereas alliances in the Communications Equipment and Drugs industries are motivated by both Exploration and Exploitation (dual) motives. The average CAR (ACAR) for alliances in industries motivated by both Exploration and Exploitation motives is the highest at 2.2%—thereby, creating the most value—followed by Exploitation motivated at 1.58% and Exploration motivated at 1.23%. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1608006 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1608006 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1608006 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1647591_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohamed Ali Al Mazrouei Author-X-Name-First: Mohamed Ali Author-X-Name-Last: Al Mazrouei Author-Name: Khalizani Khalid Author-X-Name-First: Khalizani Author-X-Name-Last: Khalid Author-Name: Ross Davidson Author-X-Name-First: Ross Author-X-Name-Last: Davidson Title: Modeling the impact of safety climate on process safety in a modern process industry: The case of the UAE’s oil-refining industry Abstract: This study examines the psychometric properties of process safety and models the relationships between top management commitment to safety (Model 1), top management safety practices (Model 2), and supervisory safety behavior (Model 3). It is hypothesized that these determinants are positively related to process safety. Data were provided by 180 workers in an oil refining company in the UAE. The results show high reliability in the overall process safety score and dimensions (employees’ engagement in safety, employees’ safety performance, and safe working environment). Confirmatory factor analyses indicate that 12 items can be combined into a higher-order process safety factor model. The findings from the controlled models demonstrate that top management commitment to safety, top management safety practices, and supervisory safety behavior are positively and significantly related to process safety and its dimensions. By contrast, in the freely estimated model, top management commitment to safety and top management safety practices are not significantly related to process safety. Overall, process safety has very good psychometric properties, suggesting that it can be used for safety research and future research related to psychological–behavioral safety. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1647591 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1647591 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1647591 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1682764_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Indira Januarti Author-X-Name-First: Indira Author-X-Name-Last: Januarti Author-Name: Faisal Faisal Author-X-Name-First: Faisal Author-X-Name-Last: Faisal Author-Name: Resi Juliati Situmorang Author-X-Name-First: Resi Juliati Author-X-Name-Last: Situmorang Title: Investigating the determinants of partnership and community development programs: Indonesia perspectives Abstract: The purpose of this study is to provide evidence on the relationship between firm visibility and partnership and community development programs. The Partnership and Community Development (PCD) program was designed by government to enhance the capabilities of small businesses and improve social conditions in Indonesia. Through the PCD program, companies can optimize and create a synergy between their activities and stakeholders to achieve community welfare. A sample was selected from the Ministry of State-Owned Enterprises’ website in 2017. The annual and sustainability reports of all State-owned Enteprises were examined to measure the performance of PCD programs. The financial data were sourced from the Bloomberg database. Firm visibility was measured by profitability, firm size and capital intensity. This study provides evidence on the relationship between profitability, firm size, capital intensity and the level of engagement in the PCD program. This finding suggests that the visibility of SOEs is a significant driving force for participation in social responsibility activities through the PCD program. This study augments accounting and business literature by exploring the role of government as the primary stakeholder in encouraging the uptake of PCD. This finding suggests that the stakeholder pressure on SOEs in improving PCD programs seems can be explained by stakeholder theory This study is one of a few studies to investigate the impact of firm visibility on partnership and community development programs in a developing country. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1682764 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1682764 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1682764 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1666641_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Alex Zarifis Author-X-Name-First: Alex Author-X-Name-Last: Zarifis Author-Name: Richard Ingham Author-X-Name-First: Richard Author-X-Name-Last: Ingham Author-Name: Julia Kroenung Author-X-Name-First: Julia Author-X-Name-Last: Kroenung Title: Exploring the language of the sharing economy: Building trust and reducing privacy concern on Airbnb in German and English Abstract: Several countries’ economies have been disrupted by the sharing economy. Global champions like Airbnb and Uber use similar models and platforms across many countries. However, each country and its consumers have different characteristics including the language used. The text in the profile of those offering their properties in England in English and in Germany in German, are compared to explore whether trust is built, and privacy concerns are reduced in the same way. Six methods of building trust are used by the landlords: (1) the level of formality, (2) distance and proximity, (3) emotiveness and humor, (4) being assertive and passive aggressive, (5) conformity to the platform language style and terminology and (6) setting boundaries. Privacy concerns are not usually reduced directly as this is left to the platform. The findings indicate that language has a limited influence and the platform norms and habits are the biggest influence. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1666641 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1666641 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1666641 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1695403_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Inas Aisyah Widyaningsih Author-X-Name-First: Inas Aisyah Author-X-Name-Last: Widyaningsih Author-Name: Iman Harymawan Author-X-Name-First: Iman Author-X-Name-Last: Harymawan Author-Name: Agus Widodo Mardijuwono Author-X-Name-First: Agus Widodo Author-X-Name-Last: Mardijuwono Author-Name: Eka Sari Ayuningtyas Author-X-Name-First: Eka Sari Author-X-Name-Last: Ayuningtyas Author-Name: Dyah Ayu Larasati Author-X-Name-First: Dyah Ayu Author-X-Name-Last: Larasati Title: Audit firm rotation and audit quality: Comparison before vs after the elimination of audit firm rotation regulations in Indonesia Abstract: This paper examines whether the changes in audit rotation policy affect the relationship between audit firm rotation and audit quality in Indonesia. This study uses 2,403 observations from 371 firms listed on the IDX for the period 2010–2017. This study uses Ordinary Least Squares regression to test the hypothesis. We find that, in the mandatory audit rotation period (pre-period), there is no significant association between audit rotation and audit quality. Interestingly, we find a positive relationship between audit rotation and audit quality in the voluntary audit rotation (post-period). Our result implies that voluntary audit rotation without any coercive regulation is more effective in improving audit quality. This research provides an insight to policy makers that eliminating the regulation of audit firm rotation is an effective decision to enhance audit quality. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1695403 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1695403 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1695403 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1643520_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ndubuisi Odoemelam Author-X-Name-First: Ndubuisi Author-X-Name-Last: Odoemelam Author-Name: Regina G. Okafor Author-X-Name-First: Regina G. Author-X-Name-Last: Okafor Author-Name: N. Grace Ofoegbu Author-X-Name-First: N. Grace Author-X-Name-Last: Ofoegbu Title: Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms Abstract: In this study, we examine the effect of IFRS adoption on the earnings value relevance of quoted Nigerian firms. Using a sample of 101 firms (1212 firms-year observation) that are quoted on or before 2006, and have adopted IFRS from 2006 to 2017, we can investigate earnings value relevance. As the principal objective of the inquiry, we introduce a cross-product term, equal to the product of earnings per share (EPS) and IFRS dummy variable, into the basic Ohlson model. The paper uses the Fixed Effect Model as the appropriate estimator for analysis of the data. The estimated coefficient on the cross-product term is statistically significant and positive. The results suggest that the adoption of IFRS in Nigeria leads to higher earnings value relevance. IFRS, as a principle-based, allows managers to use their discretion in the specific treatment of financial items. In doing so, they may bias earnings. Further, the results revealed that estimated coefficient of the cross product of book value and IFRS dummy variable is statistically insignificant and negative. Surprisingly, the simultaneous addition of earnings, the book value of equity, and firm-specific variables in a modified basic Ohlson model show enhanced earning incremental value relevance, while other variables were insignificant, except the interaction of earnings and audit firm size. Overall, results suggest that earnings under IFRS are valued relevance about economic growth conditions, with the nature of such relevance explaining variations on the share price. The findings of this study are utmost important to economic policymakers, investors, and Standard Setters. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1643520 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1643520 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1643520 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1603275_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thanyaphat Muangpan Author-X-Name-First: Thanyaphat Author-X-Name-Last: Muangpan Author-Name: Kamonchanok Suthiwartnarueput Author-X-Name-First: Kamonchanok Author-X-Name-Last: Suthiwartnarueput Title: Key performance indicators of sustainable port: Case study of the eastern economic corridor in Thailand Abstract: Sustainable port KPIs are an important concept to operate in port. This paper, therefore, compiles & attempts to identify the sustainable port KPIs from academic and practice aspects, and test with Thailand ports in the Eastern Economic Corridor (EEC). Exploratory factor analysis and one-way ANOVA are applied to group and classify these KPIs. The findings show that there are two main sustainable port KPI groups, namely, critical and preferable groups. KPI group 1 and group 2 are considered as the critical ones, whereas KPI group 3 and group 4 are classified as the preferable ones. This paper also finds that there are some significant differences in sustainable port KPIs among types of ports, namely, container, non-container, and multi-purpose port for the preferable group, but there is no difference for the critical group one. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1603275 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1603275 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1603275 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1664204_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Md. Shamsul Arefin Author-X-Name-First: Md. Shamsul Author-X-Name-Last: Arefin Author-Name: Md. Shariful Alam Author-X-Name-First: Md. Shariful Author-X-Name-Last: Alam Author-Name: Md. Rakibul Islam Author-X-Name-First: Md. Rakibul Author-X-Name-Last: Islam Author-Name: Munmun Rahaman Author-X-Name-First: Munmun Author-X-Name-Last: Rahaman Title: High-performance work systems and job engagement: The mediating role of psychological empowerment Abstract: Drawing on the social exchange theory, this study aimed to investigate the mediating role of psychological empowerment in the relationship between high-performance work systems and job engagement. Data collected from 287 employees in a large manufacturing organization was analyzed using structural equation modeling and hierarchical regression analysis. The results showed that perceived high-performance work systems and psychological empowerment positively influenced job engagement. The results of the study also revealed that psychological empowerment mediated the influence of high-performance work systems on job engagement. The results further suggest that organizational human resources systems impact job engagement through psychological empowerment. The theoretical contribution and managerial implications have been thoroughly discussed in this paper. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1664204 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1664204 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1664204 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1668676_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Chavis Ketkaew Author-X-Name-First: Chavis Author-X-Name-Last: Ketkaew Author-Name: Martine Van Wouwe Author-X-Name-First: Martine Author-X-Name-Last: Van Wouwe Author-Name: Preecha Vichitthammaros Author-X-Name-First: Preecha Author-X-Name-Last: Vichitthammaros Title: Exploring how an entrepreneur financially plans for retirement income: Evidence from Thailand Abstract: Little attention has been paid to an issue of entrepreneurial retirement planning. The purpose of this research paper is to investigate the relationship between entrepreneurial financial attainment capacity and expected retirement income. More explicitly, the following research questions were proposed. 1) What factors determine entrepreneurial financial attainment capacity? 2) What influences anticipated net income after retirement? And 3) how entrepreneurial financial attainment capacity and anticipated net income after retirement are related? Both direct and online questionnaires were used to obtain data from 240 entrepreneurs from different geographical areas in Thailand. Structural Equation Modeling (SEM) was utilized to test the hypothesized relationships among various financial variables. The SEM analyses revealed that entrepreneurial financial attainment capacity positively influence targeted retirement income. Moreover, the results demonstrated that entrepreneurial financial attainment capacity was positively determined by an entrepreneur’s investment in financial asset, employment income, business net worth, business income and negatively determined by personal annual expenses and business expenses. On one hand, the research findings indicated that targeted retirement income was positively determined by expected earnings after retirement but negatively elucidated by expected spending after retirement. These results validated and expanded the previous research on entrepreneurial activities and financial planning. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1668676 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1668676 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1668676 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1568655_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Cherng-Yee Jong Author-X-Name-First: Cherng-Yee Author-X-Name-Last: Jong Author-Name: Adriel K. S. Sim Author-X-Name-First: Adriel K. S. Author-X-Name-Last: Sim Author-Name: Tek Yew Lew Author-X-Name-First: Tek Yew Author-X-Name-Last: Lew Title: The relationship between TQM and project performance: Empirical evidence from Malaysian construction industry Abstract: Many studies have suggested the adaptation and implementation of Total Quality Management (TQM) is likely to improve an organization’s performance. A considerable amount of literature has examined the relationship between TQM and other elements like business performance, organizational performance, and marketing performance in different industries. However, little is known of the influence of TQM in project performance in the context of Malaysian construction organizations. The objective of the study is to examine the relationship between TQM and project performance in Malaysian construction organizations. Data were collected from member list of companies from the Construction Industry Development Board (CIDB) Malaysia. A total of 161 valid responses has been returned for data analysis. The findings revealed that TQM practices were partially correlated with project performance of Malaysian construction organizations. Specifically, operation focus and workforce focus were perceived as dominant TQM practices on project performance. This study contributes to the knowledge on TQM and project performance by providing empirical evidence on their ability to improve Malaysian construction industry. Besides, this study provides further insight for industrial practitioners to understand the roles of TQM and its ability in enhancing project performance. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1568655 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1568655 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1568655 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1659909_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nur Sayidah Author-X-Name-First: Nur Author-X-Name-Last: Sayidah Author-Name: Aminullah Assagaf Author-X-Name-First: Aminullah Author-X-Name-Last: Assagaf Title: Tax amnesty from the perspective of tax official Abstract: This article aims to analyze the views on tax amnesty from various parties, namely state officials, tax officials, taxpayers, and tax consultants. Their views are explored through qualitative research methods. The selected informants included four tax officials, two taxpayers, tax consultants, and state officials. State officials who are the source of the data are the President, Ministry of Finance, Secretary-General of the Ministry of Finance, legislative members, and Finance Minister Staff on tax compliance. Data collection techniques are carried out by unstructured interviews, sending open questions to informants, listening to and recording television programs that related to tax amnesty, attend and record seminars on tax amnesty and download transcripts of speeches and exclusive interviews of state officials published by the Ministry of Finance’s official website. The government regulates the implementation of the tax amnesty in Indonesia through Tax Law No. 11 of 2016. Taxpayers who repatriate and declare their assets receive amnesty with the consequence of paying the ransom. The analysis shows that the purpose of tax amnesty to repatriate funds to the country can be realized. The application of tax amnesty can increase tax revenue in the budget state. APBN In the future, strict legal processes need to be implemented for citizens who save money in other countries if a complete information system is available. For honest taxpayers, tax amnesty is a good policy from the government to forgive past tax mistake with a greater purpose. The government can build infrastructure to drive the economy. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1659909 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1659909 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1659909 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1577521_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Cheng-Liang Yang Author-X-Name-First: Cheng-Liang Author-X-Name-Last: Yang Title: The relationships between personality and Facebook photographs: A study in Taiwan Abstract: The current study aimed to investigate the relationships between Facebook users’ personality traits and Facebook photos categories relating to the users’ daily life events. Five hundred and seventy-five Facebook users participated in this study. The results indicated that Extraversion was the strongest significant predictor for most photo categories. The other four personality traits, i.e. Openness to experience, Conscientiousness, Emotional stability, and Agreeableness, were also related to certain photo categories. The current study’s findings expand literature a new field to explore Facebook users’ underlying dispositions and extend current knowledge to a deeper understanding of what kinds of photo being predicted by what dispositions, and provides a new approach to assessment of applicants’ and employees’ personality in addition to self-reported personality tests. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1577521 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1577521 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1577521 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1683124_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Cosmas Ikechukwu Asogwa Author-X-Name-First: Cosmas Ikechukwu Author-X-Name-Last: Asogwa Author-Name: Grace Nyereugwu Ofoegbu Author-X-Name-First: Grace Nyereugwu Author-X-Name-Last: Ofoegbu Author-Name: Judith Ima Nnam Author-X-Name-First: Judith Ima Author-X-Name-Last: Nnam Author-Name: Onyekachi David Chukwunwike Author-X-Name-First: Onyekachi David Author-X-Name-Last: Chukwunwike Title: Effect of corporate governance board leadership models and attributes on earnings quality of quoted nigerian companies Abstract: PurposeThis study examined the effect of corporate governance leadership models and attributes on firms’ earnings quality using evidence from Nigerian quoted firms.Design/Methodology/ApproachThis study used an ex-post facto design with a two-stage multiple random and fixed effect regression analyses. A sample of 37 quoted firms in Nigerian Stock Exchange between 2014 and 2018 was selected for the study.FindingsRelative to unitary corporate leadership, dual board leadership model outperformed and significantly improves earnings persistence and value relevance. Earnings persistence and value relevance increased in boards where CEOs and board chairpersons have equal financial expertise. Also the quality of earnings improved significantly with a good mix of financial expertise and legal skills in the board. Thus, the capital market places a premium on such good leadership attribute mix.Research LimitationThis study concentrated on non-financial firms in Nigeria. Thus, it should not primarily be generalized as it is context-specific and most applicable among the developing economiesPolicy ImplicationThe implication is that investors can mitigate adverse portfolio selection if they target firms, where both CEOs and board chairpersons have strong accounting and legal knowledge mix. Investors should consider board leadership structures in assessing the overall firms’ earnings quality. Leadership roles separation provides for higher reporting quality.OriginalityThis study provides the latest evidence of the effect of board leadership models and attributes on firms’ earnings quality in Nigeria. It makes original contribution to the effect of corporate governance on earnings persistence and predictability and how the market reacts to certain attribute combinations. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1683124 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1683124 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1683124 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1684227_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Iman Soukhakian Author-X-Name-First: Iman Author-X-Name-Last: Soukhakian Author-Name: Mehdi Khodakarami Author-X-Name-First: Mehdi Author-X-Name-Last: Khodakarami Title: Working capital management, firm performance and macroeconomic factors: Evidence from Iran Abstract: This paper investigates the impact of working capital management (WCM) on firm performance among listed Iranian manufacturing firms, focusing on the direct and moderating roles of inflation and GDP variables. This study uses the ordinary least squares with robust standard errors to analyze panel data covering the period 2010–2016. Two-stage least squares with robust standard errors is also used to control the endogeneity problem. The results show that the cash conversion cycle (CCC) is negatively related to return on assets and to refined economic value added (REVA). That is, the shorter time the span between an expenditure to purchase raw materials and the collection of the receivables for sold goods, the higher the performance. However, when endogeneity problem is controlled for, CCC loses its relationship to REVA. Macroeconomic variables are positively and significantly related to ROA, but only inflation is significantly related to REVA. Moreover, macroeconomic factors do not moderate the relationship between WCM and firm performance. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1684227 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1684227 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1684227 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1587808_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Iman Tohidian Author-X-Name-First: Iman Author-X-Name-Last: Tohidian Author-Name: Hamid Rahimian Author-X-Name-First: Hamid Author-X-Name-Last: Rahimian Title: Bringing Morgan’s metaphors in organization contexts: An essay review Abstract: Recently, the issue of metaphors in organizational studies has fascinated researchers’ attention and interests, leading to a substantial body of research generating theoretical understandings, philosophical concepts, insightful meanings, and experiential interpretations. In this review paper, the researchers critically approached reading and reviewing the studies which have been undertaken so far in order to achieve an orientation in metaphorical research on organizations. So, at first, Gareth Morgan’s Images of Organization in terms of different metaphors were discussed and elaborated. Then, the review of a number of papers illustrated that a majority of research works on this issue focused on the theoretical and conceptual aspects of organizational metaphors without taking their practicality in real contexts into account. Based on this review paper, it is suggested that in order to enrich this area with innovative ideas, understandings, and insights, there is a need for further research which targets the practical use of metaphors in organizations. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1587808 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1587808 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1587808 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1683951_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lanre Amodu Author-X-Name-First: Lanre Author-X-Name-Last: Amodu Author-Name: Oladokun Omojola Author-X-Name-First: Oladokun Author-X-Name-Last: Omojola Author-Name: Nelson Okorie Author-X-Name-First: Nelson Author-X-Name-Last: Okorie Author-Name: Babatunde Adeyeye Author-X-Name-First: Babatunde Author-X-Name-Last: Adeyeye Author-Name: Evaristus Adesina Author-X-Name-First: Evaristus Author-X-Name-Last: Adesina Title: Potentials of Internet of Things for effective public relations activities: Are professionals ready? Abstract: The research explored public relations professionals’ views on the potentials of adoption of the Internet of Things (IoT) for their functions. High level of competitiveness in business engendered by globalization and technological advancement has made relationship-building sacrosanct to business survival. The advent of Internet-based communication has increased the sophistication of the target audience of public relations, which requires a matching upgrade of the technological versatility of practitioners. Decisions on customer satisfaction are increasingly based on data and the best sources of data are the customers themselves. Consequently, the IoT offers an unprecedented avenue for data gathering through the “assistance” of customers themselves. This study, therefore, adopted an online survey to evaluate the views of 100 public relations professionals on their need for IoT, and a t-test was used to analyse the data. The findings revealed that independent public relations firms or agencies were more likely to adopt IoT for their activities than in-house departments. It was recommended that public relations professionals should explore actively the benefits of IoT for advanced operations. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1683951 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1683951 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1683951 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1650692_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sniazhana Sniazhko Author-X-Name-First: Sniazhana Author-X-Name-Last: Sniazhko Title: Uncertainty in decision-making: A review of the international business literature Abstract: Uncertainty is a key contextual factor that affects the decision-making of multinational corporations on many types of international operation. However, the variety of ways in which uncertainty has been defined and studied in the international business literature, has contributed to a fragmented view of MNC behavior and of the role of uncertainty in international decision-making. Adopting a broad view of uncertainty, and by means of a systematic review, this paper examines the treatment of uncertainty in international decision-making in the IB literature and identifies directions for future research. The review organizes studies across 13 dimensions of uncertainty and eight approaches to managing it. The paper further identifies five characteristics of individual decision-makers that have been shown to impact their perceptions of uncertainty and their choice of uncertainty management approach. Based on this systematic review, the paper makes three main critical observations about existing research: inconsistency in the conceptualization and measurement of uncertainty, lack of diversity regarding the dimensions of uncertainty included in single studies, and downplaying the role of individual decision-makers. A research agenda is presented that offers suggestions on how future research might address these limitations. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1650692 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1650692 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1650692 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1600207_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nur Sayidah Author-X-Name-First: Nur Author-X-Name-Last: Sayidah Author-Name: Aminullah Assagaf Author-X-Name-First: Aminullah Author-X-Name-Last: Assagaf Author-Name: Bayu Taufiq Possumah Author-X-Name-First: Bayu Taufiq Author-X-Name-Last: Possumah Title: Determinant of state-owned enterprises financial health: Indonesia empirical evidence Abstract: This research is motivated to study the phenomenon of the financial health of state-owned enterprises (SOEs) who are healthy but still dependent on government subsidies. Based on these phenomena, the aim of this study is to determine the factors that affect the company’s financial health. In order to achieve this aim, the present research will employ the purposive sampling method of seven SOEs with observations during the last 11 years. The data analysis employed involves the use of linear regression model and its management through software SPSS-Amos 23. As a result, the study found that subsidy is significant and negatively affects financial health, which means that the financial health of the SOEs is getting down when funding is still maintaining subsidy every year. Instead, financial health would be enhanced if the government limits the subsidies gradually and gives broad authority to decide on the pricing structure and control of resources to support the cost of efficiency. The study also found that firm size strengthens the link between subsidies to financial health with a positive coefficient and is exhibited significantly, which means that the larger the firm size, the stronger the effect of subsidies on the financial health SOEs. This means that the SOEs that have a good asset capability tend to have a better financial health, especially because efficient opportunities are supported by the control of resources and a more economical business scale. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1600207 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1600207 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1600207 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1579414_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bruce Mwiya Author-X-Name-First: Bruce Author-X-Name-Last: Mwiya Author-Name: Beenzu Siachinji Author-X-Name-First: Beenzu Author-X-Name-Last: Siachinji Author-Name: Justice Bwalya Author-X-Name-First: Justice Author-X-Name-Last: Bwalya Author-Name: Shem Sikombe Author-X-Name-First: Shem Author-X-Name-Last: Sikombe Author-Name: Moffat Chawala Author-X-Name-First: Moffat Author-X-Name-Last: Chawala Author-Name: Hillary Chanda Author-X-Name-First: Hillary Author-X-Name-Last: Chanda Author-Name: Maidah Kayekesi Author-X-Name-First: Maidah Author-X-Name-Last: Kayekesi Author-Name: Eledy Sakala Author-X-Name-First: Eledy Author-X-Name-Last: Sakala Author-Name: Alexinah Muyenga Author-X-Name-First: Alexinah Author-X-Name-Last: Muyenga Author-Name: Bernadette Kaulungombe Author-X-Name-First: Bernadette Author-X-Name-Last: Kaulungombe Title: Are there study mode differences in perceptions of university education service quality? Evidence from Zambia Abstract: While a plethora of studies examines the relationships amongst university education service quality, customer satisfaction and loyalty, there is hardly any focus in the literature on study mode differences. Further, many developing country contexts such as Zambia are under-researched, limiting generalisability of prior research conclusions. Hence, the purpose of this paper is to examine university study mode differences in the under-researched context of Zambia. Specifically, it examines study mode differences among undergraduate students in relation to service quality dimensions and overall satisfaction. Based on a quantitative approach, survey data were collected from 824 students at a public university and analysed using correlation and one-way analyses of variance techniques. The findings indicate that while each of the five dimensions of service quality performance (tangibility, reliability, responsiveness, empathy and assurance) is significantly related to overall student satisfaction for all study modes, distance students were the most satisfied on all dimensions, followed by evening students and the least were full-time students. For scholars, administrators and policymakers, the study shows that the service performance model is a valid and useful framework for assessing and monitoring how the primary stakeholders form their service quality perceptions of higher education. However, the students with less contact with university staff and facilities seem to be more satisfied, a phenomenon that requires amelioration and reconnoitring. Since the study took place in one public university, increasing the sample base by covering more universities would improve generalisability. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1579414 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1579414 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1579414 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1654189_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Asif Qureshi Author-X-Name-First: Muhammad Asif Author-X-Name-Last: Qureshi Author-Name: Jawaid Ahmed Qureshi Author-X-Name-First: Jawaid Ahmed Author-X-Name-Last: Qureshi Author-Name: Jalil Ahmed Thebo Author-X-Name-First: Jalil Ahmed Author-X-Name-Last: Thebo Author-Name: Ghulam Mustafa Shaikh Author-X-Name-First: Ghulam Mustafa Author-X-Name-Last: Shaikh Author-Name: Noor Ahmed Brohi Author-X-Name-First: Noor Ahmed Author-X-Name-Last: Brohi Author-Name: Shahzad Qaiser Author-X-Name-First: Shahzad Author-X-Name-Last: Qaiser Title: The nexus of employee’s commitment, job satisfaction, and job performance: An analysis of FMCG industries of Pakistan Abstract: The purpose of this study is to analyze the dimensions of job satisfaction and organizational commitment by using a more comprehensive approach to address job performance. The structural equation modeling analyses have been used to analyze the data collected from managers of fast-moving consumer goods. This study strives to examine the role of normative organizational commitment, affective organizational commitment, and continuous organizational commitment in predicting individuals’ job satisfaction, which further leads to job performance. The findings of the confirmatory factor analysis establish the excellent model fitness of the studied model. Furthermore, the results of structural equation modeling conclude that the significant association of all three forms of commitment to affect the job satisfaction of employees positively. The results indicate that normative commitment is the most influential form of organizational commitment, while continuous commitment is the least influential in impacting job satisfaction. Furthermore, the outcomes established a significant positive relationship between job satisfaction and job performance of employees of the fast-moving consumer goods sector of Pakistan. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1654189 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1654189 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1654189 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1625702_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shaad Habeeb Author-X-Name-First: Shaad Author-X-Name-Last: Habeeb Title: A proposed instrument for assessing organizational citizenship behavior in BFSI companies in India Abstract: Though Organizational Citizenship Behavior is unenforceable by the organization, it promotes the effective functioning of the organization through a discretionary individual behavior of employees. In this regard, Organizational Citizenship Behavior contributes to the organization in many ways. However, due to cultural differences, dimensions of Organizational Citizenship Behavior may differ from country to country. In line with that, this paper explores the creation of an instrument for assessing Organizational Citizenship Behavior based on a study done in a Hindi-English environment involving public and private companies in the banking, finance, and insurance industry in India. Taking into account the high turbulence and considerable staff attrition in the banking, finance, and insurance sector that additionally increases pressure on employees to be effective performers within a stressful environment, this study intended to examine dimensions of Organizational Citizenship Behavior in this industry in New Delhi and the National Capital Territory of India. The study has used a descriptive research design and the quantitative approach. Specific items for the Organizational Citizenship Behavior assessment were selected for their reliability and quality using exploratory factor analysis and confirmatory factor analysis. The specific steps involved in these processes and resulting item inclusion are discussed in detail. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1625702 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1625702 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1625702 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1653543_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: João Marques Silva Author-X-Name-First: João Marques Author-X-Name-Last: Silva Author-Name: Nuno Souto Author-X-Name-First: Nuno Author-X-Name-Last: Souto Author-Name: José Azevedo Pereira Author-X-Name-First: José Azevedo Author-X-Name-Last: Pereira Title: Valuation of compounded deferred tax assets for the banking sector, using the binomial CRR algorithm Abstract: Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. In the banking sector, it usually refers to situations where a bank has either overpaid taxes, paid taxes in advance or has carry-over of losses (the latter being the most common situation). In fact, accounting and tax losses may be used to shield future profits from taxation, through tax loss carry-forwards. In other words, DTAs are contingent claims, whose underlying assets are banks future profits. Consequently, the correct approach to value such rights implies necessarily, the use of a contingent claims valuation framework. Despite that, one common practice consists in valuing DTAs as though they would be used at 100% without even discounting for the time value of money. Another common procedure consists in considering a subjective “valuation allowance”, valuing the deferred tax asset as a certain percentage of the corresponding maximum value, according to future expectations on the company’s financial performance. The purpose of this paper is exactly to propose a precise and conceptually sound approach to value DTAs. For that purpose, making use of an adapted binomial CRR (Cox, Ross and Rubinstein) algorithm, we derive a precise way to value DTAs. This way, the DTAs are valued in a similar way of the Binomial Options Pricing Model, and the subjectivity of its evaluation is greatly reduced. We will see that with the proposed evaluation techniques, the DTA’s expected value will be much lower than the values normally used in today’s practice, and the bank’s financial analysis will lead to much more sound and realistic results. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1653543 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1653543 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1653543 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1647594_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Assadej Vanichchinchai Author-X-Name-First: Assadej Author-X-Name-Last: Vanichchinchai Title: A categorization of quality management and supply chain management frameworks Abstract: This article aims to comprehensively review, discuss, compare, contrast and categorize supply chain management (SCM) and quality management (QM) frameworks. SCM and QM literature were reviewed extensively. Their concepts and frameworks were discussed, compared, contrasted and classified. Several commonly accepted frameworks were raised for illustration. It was found that SCM and QM frameworks can be determined by generality (specific or generic) and scope (narrow or wide) into four categories, namely Qualifier, Improver, Extender and Winner. SCM and QM concepts and frameworks have similar evolutional trends. Understanding SCM and QM frameworks with their characteristics can help managers improve implementation success and returns. SCM evolution and promotion may be learned from those of QM as its counterpart. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1647594 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1647594 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1647594 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1707041_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ihyaul Ulum Author-X-Name-First: Ihyaul Author-X-Name-Last: Ulum Author-Name: Ratu Rahma Harviana Author-X-Name-First: Ratu Rahma Author-X-Name-Last: Harviana Author-Name: Siti Zubaidah Author-X-Name-First: Siti Author-X-Name-Last: Zubaidah Author-Name: Ahmad Waluya Jati Author-X-Name-First: Ahmad Waluya Author-X-Name-Last: Jati Title: Intellectual capital disclosure and prospective student interest: an Indonesian perspectives Abstract: This study aims to describe the intellectual capital disclosure practices in the biggest Indonesian universities and to empirically examine the impact of intellectual capital disclosure on prospective student interest. Data were drawn from official website of Indonesian universities. The result indicates that from 30 samples of universities, there are no university has fully disclosed their intellectual capital indicator. Actually, besides of human capital information, the universities tend to report their relational capital which indirectly describes university’s achievements and excellences. Based on Warp-PLS results shows that intellectual capital disclosure has a positive impact on prospective student interest. Regardless of its limitations, this study has practical implications for the decisions taken by universities in choosing what information will be presented on their website. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1707041 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1707041 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1707041 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1651440_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hasan Hanif Author-X-Name-First: Hasan Author-X-Name-Last: Hanif Author-Name: Muhammad Naveed Author-X-Name-First: Muhammad Author-X-Name-Last: Naveed Author-Name: Mobeen Ur Rehman Author-X-Name-First: Mobeen Ur Author-X-Name-Last: Rehman Title: Dynamic modeling of systemic risk and firm value: A case of Pakistan Abstract: The study examines the systemic risk of banking sector in Pakistan and elucidates the factors that exacerbate the systemic risk taking. First, a systemic risk measure ∆CoVaR is applied to analyze the contribution of individual institution to the whole financial system. Secondly, systemic risk and firm value are modeled in static and dynamic frameworks to measure the factors that build systemic risk and firm value. Most importantly, the study highlights the sector level variables munificence, dynamism and concentration are also important in comprehending the risk dynamics along with the much-emphasized firm and country level variables, notably size, political stability, and bank claims. The results imply that the repercussions of excessive risk taking can be ameliorated by increasing liquidity requirements and having a close watch on leverage. Accordingly, monetary policy should be aligned with macro prudential policy to alleviate systemic risk. Furthermore, the Granger causality results indicate that systemic risk engenders idiosyncratic risk and not vice versa, implying regulation of systemic risk can lower the idiosyncratic risk as well. Last but not the least, systemic risk has positive effect on valuation, implying systemic risk cannot be curbed by sheer market discipline and requires external intervention. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1651440 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1651440 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1651440 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1707609_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Codruța Mare Author-X-Name-First: Codruța Author-X-Name-Last: Mare Author-Name: Simona Laura Dragoș Author-X-Name-First: Simona Laura Author-X-Name-Last: Dragoș Author-Name: Ingrid-Mihaela Dragotă Author-X-Name-First: Ingrid-Mihaela Author-X-Name-Last: Dragotă Title: The impact of human development on the Romanian life insurance market: A county spatial econometric analysis Abstract: This work adds to the debate on the determinants of the demand for life insurance providing new insights for the unexplored Romanian market, and the new perspective of spatial econometric analysis. Results show that there are spatial interactions between the Romanian counties regarding the life insurance density, positively and significantly conditioned by the level of the local human development. The latter is included in the analysis in the form of the Local Human Development Index (LHDI) developed and computed for the Romanian counties and update for this study. The spatial econometrics regression models emphasize significant diffusion and contagion processes on the local Romanian life insurance market. We also identified a significant positive impact of income, urbanization and medical staff over the life insurance demand. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1707609 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1707609 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1707609 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1697512_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mateus Ximenes Author-X-Name-First: Mateus Author-X-Name-Last: Ximenes Author-Name: Wayan Gede Supartha Author-X-Name-First: Wayan Gede Author-X-Name-Last: Supartha Author-Name: I Gusti Ayu Manuati Dewi Author-X-Name-First: I Gusti Ayu Author-X-Name-Last: Manuati Dewi Author-Name: Desak Ketut Sintaasih Author-X-Name-First: Desak Ketut Author-X-Name-Last: Sintaasih Title: Entrepreneurial leadership moderating high performance work system and employee creativity on employee performance Abstract: This study aims to examine and analyze the role of variable entrepreneurial leadership as a moderator on the influence of high-performance work systems and employee creativity on employee performance. In addition, this study also aims to analyze and examine the effect of high-performance work systems on employee creativity, and employee performance, and the effect of employee creativity on employee performance. The study was conducted on cooperative employees in Timor Leste. The number of cooperative employees in Timor Leste is 400 people, taken as a sample of 200 employees. Determination of the number of samples is based on the Slovin formula with a precision of 5%. Determination of the number of samples of employees in each cooperative is carried out proportionally, while the determination of the respondents of the study was conducted randomly. Data analysis was performed with the Smartpls 3.0 program. The results of data analysis show that high-performance work system has a significant positive effect on employee creativity and employee performance, and employee creativity also has a significant positive effect on employee performance. The results of the analysis also found that entrepreneurial leadership plays a role as a moderator of the relationship of high-performance work systems and employee creativity to employee performance Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1697512 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1697512 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1697512 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1683123_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hadi AL-Abrrow Author-X-Name-First: Hadi Author-X-Name-Last: AL-Abrrow Author-Name: Alhamzah Alnoor Author-X-Name-First: Alhamzah Author-X-Name-Last: Alnoor Author-Name: Eman Ismail Author-X-Name-First: Eman Author-X-Name-Last: Ismail Author-Name: Bilal Eneizan Author-X-Name-First: Bilal Author-X-Name-Last: Eneizan Author-Name: Hebah Zaki Makhamreh Author-X-Name-First: Hebah Zaki Author-X-Name-Last: Makhamreh Title: Psychological contract and organizational misbehavior: Exploring the moderating and mediating effects of organizational health and psychological contract breach in Iraqi oil tanks company Abstract: The study aimed to link psychological contract with organizational misbehavior directly and through the moderating and mediation effects of organizational health and psychological contract breach. For testing these relationships, the sample gathered from 224 employees, working in Iraqi Oil Tanks Company. The data collection tool was a structured questionnaire. The preliminary analysis was performed by using SPSS 22.0 while the hypothesis testing was done through AMOS, which measures structural equation modeling that helped in simultaneous testing of multiple relationships. The hypotheses of study underpinned by the social exchange theory and other related theoretical and empirical justifications found in the previous research results suggest a negative effect of PC on OM through the mediation of PCB. The findings were also consistent with prior studies concerning the interactive relationship between organizational health and psychological contract and their influence on organizational misbehavior. The theoretical and practical implications are also provided in this study, especially managers in Iraqi oil companies to be proactive in their role to minimize the impact of organizational misbehavior of employees through an open-door policy. Finally, this study helps managers to express their feedback, suggestions, and interaction with employees. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1683123 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1683123 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1683123 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1540072_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Afsheen Abrar Author-X-Name-First: Afsheen Author-X-Name-Last: Abrar Title: The impact of financial and social performance of microfinance institutions on lending interest rate: A cross-country evidence Abstract: The present paper examines the impact of financial and social performance of microfinance institutions (MFIs) on lending interest rate. The paper has covered five-star-rated MFIs in all the six regions of the world individually and collectively for the period of 2006–2012. Data for 382 MFIs belonging to 70 countries around the world have been taken from the Microfinance Information Exchange (Mix Market). Financial performance is captured through return on assets, return on equity, and operational self-sufficiency, whereas social performance is measured through average loan size and number of credit clients. The lending interest rate is a weighted average of the interest rates actually received by the MFIs from their clients. The paper incorporated some control variables to capture variations in size, age, location, and infrastructure of MFIs. Panel data estimation techniques have been applied to find out the empirical association between the selected variables. Most of the results have shown that cost of funding, return on assets (ROA), and the number of credit clients have a significant positive impact on lending interest rate around the world. However, depth outreach as depicted by average loan size has significant inverse relation with lending interest rates. Moreover, results also highlight different factors that affect the productivity of MFIs around the world. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2018.1540072 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1540072 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1540072 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1641257_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rosa Hendijani Author-X-Name-First: Rosa Author-X-Name-Last: Hendijani Author-Name: Babak Sohrabi Author-X-Name-First: Babak Author-X-Name-Last: Sohrabi Title: The effect of humility on emotional and social competencies: The mediating role of judgment Abstract: Leadership competencies are important contributing factors of successful performance among leaders. As theory suggests, humility can have a significant effect on building emotional and social competencies. In this study, we examine the effect of humility on competencies both directly and indirectly, through its effect on judgment. We designed and conducted a self-reported survey to measure humility, judgment, and emotional and social competencies among 165 management students. The results of our study showed that humility had a significant positive effect on emotional and social competencies, including self-awareness, self-management, social awareness, and relationship management. In addition, judgment had a significant mediating role on the relationship between humility and competencies. These results provide support for the important role of humility on personal learning and development as was previously discussed in the literature. Considering its important role, strategies have been recommended in the discussion section to improve humility both at personal and organizational levels. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1641257 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1641257 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1641257 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1648363_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: John A. Hunnes Author-X-Name-First: John A. Author-X-Name-Last: Hunnes Title: More planet and less profit? The ethical dilemma of an oil producing nation Abstract: Every oil producing nation is confronted with a complex and fundamental ethical dilemma. On the one hand, there are moral arguments for the nation to use the petroleum resource for the benefit of society and make it available for countries who do not have this natural resource endowment. On the other hand, there are moral arguments for not extracting and using fossil fuels because of CO2 emissions. In short, this creates tension between the need for government revenues to finance welfare benefits and the objective of preserving the environment. A complicating factor is that a nation’s domestic oil and gas activities are in its nature global because the activities have a direct impact on the global climate. In this paper, I address a question that to my knowledge is rarely discussed in the business ethics literature: how does an oil producing nation try to resolve this fundamental ethical dilemma? Using Norway as a case, I argue that the nation is well aware of this ethical dilemma, but that there are few signals from the government that it wants to reduce the petroleum activities. Instead, Norway tries to seek redemption by (1) using the financial power of the Oil Fund to promote sustainability issues abroad and (2) building an international brand as an “Environmentally Conscious Energy Nation.” Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1648363 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1648363 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1648363 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1685426_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rikke S. Platou Author-X-Name-First: Rikke S. Author-X-Name-Last: Platou Author-Name: Arild Aspelund Author-X-Name-First: Arild Author-X-Name-Last: Aspelund Title: Managerial rationales for investing and divesting under uncertainty Abstract: This study examines the strategic investment and divestment decisions of fifteen Norwegian power companies that were made in response to an increasingly uncertain business environment. The objective is to investigate the rationales underlying decisions for strategic renewal through the lens of real options logic. The qualitative analysis of 68 decisions allowed for an in-depth understanding of the multiple considerations top managers of energy companies deliberate prior to making strategic directive decisions. Findings show that uncertainty triggers diversification and that companies tend to move unidirectionally. However, the underlying rationales and determinants for strategic decisions vary considerably among the companies examined in this study—from deliberate, long-sighted strategic visions to opportunistic, short-sighted gut feelings. Further, boards of directors and owners exert some influence on top managers’ strategic decisions to expand their business activities. Knowing that some arguments carry more influence is important for managers who attempt to steer companies through turbulent times successfully. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1685426 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1685426 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1685426 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1573524_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Frank Kabuye Author-X-Name-First: Frank Author-X-Name-Last: Kabuye Author-Name: Joachim Kato Author-X-Name-First: Joachim Author-X-Name-Last: Kato Author-Name: Irene Akugizibwe Author-X-Name-First: Irene Author-X-Name-Last: Akugizibwe Author-Name: Nicholas Bugambiro Author-X-Name-First: Nicholas Author-X-Name-Last: Bugambiro Title: Internal control systems, working capital management and financial performance of supermarkets Abstract: The purpose of this paper is to examine the contribution made by the internal control systems and working capital management on financial performance of supermarkets. This study is cross-sectional and correlational, and it uses firm-level data that were collected by means of a questionnaire survey from a sample of 110 supermarkets in Uganda. Results suggest that working capital management is a significant predictor of financial performance. Contrary to previous thinking internal control systems do not significantly predict financial performance. Therefore, once organizations have appropriate working capital management, they are also likely to have adequate internal control systems that enhance financial performance. This study focuses on supermarkets in Uganda, and it is possible that these results are only applicable to the supermarkets. More research is therefore needed to further understand the contribution of the internal control systems and working capital management on financial performance in other sectors. The results are important for internal control and working capital policy development, for example, in terms of prescribing the internal control systems and working capital requirements for the organizations to enhance financial performance. Internal control systems and working capital management have apparently hitherto been the subject of limited consideration by most supermarkets in Uganda. Nevertheless, this study, in possibly the most thorough treatment so far, highlights the areas requiring improvement to enhance financial performance. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1573524 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1573524 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1573524 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1634910_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Michael Gyensare Author-X-Name-First: Michael Author-X-Name-Last: Gyensare Author-Name: Reginald Arthur Author-X-Name-First: Reginald Author-X-Name-Last: Arthur Author-Name: Evelyn Twumasi Author-X-Name-First: Evelyn Author-X-Name-Last: Twumasi Author-Name: Joan-Ark Agyapong Author-X-Name-First: Joan-Ark Author-X-Name-Last: Agyapong Title: Leader effectiveness – the missing link in the relationship between employee voice and engagement Abstract: Purpose—Voice and engagement studies have drawn scholars’ attention to examine how they are related. However, it appears the mechanisms that connect these two constructs are understudied. Hence, the purpose of this study is to examine leader effectiveness as the mechanism through which employee voice translates into engagement.Design/methodology/approach—A cross-sectional data were collected from 106 employees in the 24 Rural and Communities Banks (RCBs) that qualified for the seventeenth edition of the Ghana Club 100 awards. A covariance-based structural equation modelling (SEM) with maximum likelihood (ML) estimation was used with a 95% confidence interval (CI) bootstrapping analysis to examine our hypotheses.Findings—The result shows that leader effectiveness fully mediated the relationship between employee voice and engagement. This is supported by our estimated fully mediated structural model which indicates a good fit to the data χ2(52) = 61.24, p = 0.18, AIC = 113.24. The 95% CI bootstrapping analysis further lends support to the fully mediated structural model.Practical implications—Since defensive silence is detrimental to the wellbeing of both employees and the firm, this paper suggests that RCB managers and HR professionals should exhibit effective leadership behaviours that inspires employees to channel their creative ideas and misgivings by speaking up and speaking out in order to enhance and sustain their level of engagement.Originality/value—The findings of this paper suggest leader effectiveness as the missing link between voice and engagement relationship. Thus, contrary to previous research that theorises a direct relationship between voice and engagement, this paper provides leader effectiveness as a novel mechanism that explains how employees’ voice behaviour is transmitted into their levels of engagement. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1634910 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1634910 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1634910 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1580843_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Davood Ghorbanzade Author-X-Name-First: Davood Author-X-Name-Last: Ghorbanzade Author-Name: Hormoz Mehrani Author-X-Name-First: Hormoz Author-X-Name-Last: Mehrani Author-Name: Atena Rahehagh Author-X-Name-First: Atena Author-X-Name-Last: Rahehagh Title: The effect of experience quality on behavioral intentions of domestic tourists in visiting water parks Abstract: this study proposed a model to assess visitor experience quality and its effect on their image, perceived value, delight, satisfaction, and behavioral intentions in Iranian water parks. Based on convenience sampling, a sample of 384 visitors at five water parks in Mashhad, Iran was selected. Data were subjected to partial least squares analysis based on structural equation modeling (PLS-SEM). The findings of this study showed that quality of visitors’ experiences significantly affects water park image, perceived value, and visitor’s satisfaction. Also, water park image significantly affects perceived value, delight, and visitor’s satisfaction. Moreover, perceived value and water park image exert a direct influence on customer satisfaction, and they also positively affect behavioral intentions. But, the visitor’s delight affects indirectly and through satisfaction on behavioral intentions. Therefore, the results of this study will assist water parks management to develop and implement market-orientated service strategies both to increase experience quality and water park image and to enhance perceived value, delight, and satisfaction among visitors. It is hoped such changes will increase visitors’ favorable behavioral intentions such as revisit and positive word of mouth from the water park in the future. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1580843 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1580843 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1580843 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1579963_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sung Joong Kim Author-X-Name-First: Sung Joong Author-X-Name-Last: Kim Title: Development of pastoral administrative leadership scale based on the theories of educational leadership Abstract: With increased interest in the concept of leadership, there is a need to examine its various types in terms of scale, necessity, as well as importance. This study thus attempted to measure pastoral administrative leadership with the objective of revealing the necessity and importance of studying this type of leadership in particular, as well as to develop its own measurement scale. To make the survey questionnaire, five key dimensions of pastoral administrative leadership (instructional method, decision-making process, communicative method, church culture, and church structure) were subsequently selected, based on suggestions from scholars in educational leadership. For this study, the population was comprised of full-time senior pastors of churches in South Korea. A total sample of 1,000 was then selected through a convenience sampling of Korean pastors. Through the factor analysis [exploratory factor analysis (EFA) and confirmatory factor analysis (CFA)] results, it was verified that the items of this survey questionnaire were able to measure pastoral administrative leadership. Using these results as the basis, this research developed a measurement scale, the Scale of Pastoral Administrative Leadership (SPAL). As such, this study can be the starting point in measuring administrative-focused pastoral leadership. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1579963 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1579963 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1579963 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1573486_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Youngkeun Choi Author-X-Name-First: Youngkeun Author-X-Name-Last: Choi Title: A study of the effect of perceived organizational support on the relationship between narcissism and job-related attitudes of Korean employees Abstract: The purpose of this study is to investigate the impact of narcissism on job-related attitudes such as job satisfaction and organizational commitment. And this study explores if perceived organizational support can moderate the relationship between narcissism and job-related attitudes. For this, this study collected data from 285 employees in Korean companies through a survey method and uses SPSS 18.0 for hierarchical regression analysis in the hypothesis test.In the results, first, narcissism decreases work satisfaction, colleague satisfaction and supervision satisfaction among the sub-factors of job satisfaction. And narcissism decreases affective commitment among the sub-factors of organizational commitment. Second, perceived organizational support decrease the negative effect of narcissism on work satisfaction and colleague satisfaction among the sub-factors of job satisfaction and affective commitment among the sub-factors of organizational commitment. This study provides some of the managerial implications to corporate executives who try to manage organizational attitude. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1573486 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1573486 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1573486 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1647917_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hosam Alden Riyadh Author-X-Name-First: Hosam Alden Author-X-Name-Last: Riyadh Author-Name: Eko Ganis Sukoharsono Author-X-Name-First: Eko Ganis Author-X-Name-Last: Sukoharsono Author-Name: Salsabila Aisyah Alfaiza Author-X-Name-First: Salsabila Aisyah Author-X-Name-Last: Alfaiza Title: The impact of corporate social responsibility disclosure and board characteristics on corporate performance Abstract: The study aims to investigate the impacts of corporate social responsibility disclosure and board characteristics such as (board independence, the board size, and gender diversity) on corporate performance. In order to find out the impact, this study employed a quantitative method using secondary data collection and analysed data using smart partial least squares (PLS). The population for this study is the global energy corporations which are the top two hundred fifty corporations in the world for a year period, 2016, 2017, and 2018. This study showed that the impact of corporate social responsibility disclosure on corporate performance is not significant, and board independence. Accordingly, the board size and gender diversity have a significant impact on corporate performance. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1647917 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1647917 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1647917 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1701887_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sebastian Kühle Author-X-Name-First: Sebastian Author-X-Name-Last: Kühle Author-Name: Alfred Teischinger Author-X-Name-First: Alfred Author-X-Name-Last: Teischinger Author-Name: Manfred Gronalt Author-X-Name-First: Manfred Author-X-Name-Last: Gronalt Title: Form-based postponement in the solid hardwood supply network Abstract: For the foreseeable future the hardwood production network has an advantage due to the increasing availability of resources. The main challenge is to integrate the upcoming volume of raw material into the existing supply chain for sustainable value creation. This paper examines a form-based postponement concept in order to understand the balance between the benefits of increasing flexibility and the costs caused by it. The contribution of this paper is to apply a form postponement concept in the forest- and wood-based sector, especially the hardwood sector. This paper contains a process flow chart with additional production processes, parameters for material yields of the alternative production processes, an optimization model which calculates the lowest supply network cost and a case study with several network configurations. Results computed from the developed model and configurations show that there are several potentials for an enhanced flexibility of the supply network. On the one hand the combined processes lead to a higher material yield and on the other hand the specification of the product can be carried out later in production. This is made possible by the modularity of the products, by finishing processes at the end of the production unite and by the identification of more decoupling points. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1701887 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1701887 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1701887 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1617023_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Drorit Gassner Author-X-Name-First: Drorit Author-X-Name-Last: Gassner Author-Name: Anat Gofen Author-X-Name-First: Anat Author-X-Name-Last: Gofen Title: Coproduction investments: Street-level management perspective on coproduction Abstract: Although public managers are considered to substantially influence coproduction, current research concentrates on service users and communities’ perspectives, whereas the contribution of the public workers is understudied. Because direct–delivery interactions often depend on coproduction, this study explores coproduction from the perspective street-level management, that is, those who are overarchingly in charge of, and accountable for, the outputs and outcomes of the direct-delivery phase of service provision in street-level organizations. To allow for analytical and conceptual accuracy in characterizing coproduction management, analysis draws on in-depth semi-structured interviews with street-level managers in three different policy sectors: policing, education, and social services (N = 78). Managing coproduction emerged as threefold. First, clients’ coproduction during direct–delivery interactions with frontline professionals, known as co-delivery, is considered the essence of the street-level organization and requires additional, ongoing, facilitating efforts. Second, securing clients’ co-delivery emerged as an investment: routine efforts that are exercised with the expectation to enhance clients’ long-lasting willingness to co-deliver with all the programs provided by the street-level organization, termed here “coproduction investments.” Third, coproduction investments entail both voice and action organizational activities, which differ according to the socioeconomic level of the community served. Coproduction investments demonstrate how public managers transform coproduction principles into managerial activities, and shift attention to street-level organizations as the interstices between “what’s right” and “what works” in coproduction. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1617023 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1617023 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1617023 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1611719_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Aqil Waqar Khan Author-X-Name-First: Aqil Waqar Author-X-Name-Last: Khan Author-Name: Qazi Abdul Subhan Author-X-Name-First: Qazi Author-X-Name-Last: Abdul Subhan Title: Impact of board diversity and audit on firm performance Abstract: The study investigates impact of board diversity and quality audit on financial performance by analyzing listed firms in Pakistan. Board diversity is investigated in terms of nationality diversity and gender diversity. Audit is studied in domain of quality audit and audit cost. Although various organizations want to have diverse board structure but still the implication of board diversity in firm performance is uncertain. Here in this study results illustrated an interesting depiction of board diversity and firm financial performance. Higher audit cost leads to more efficient audit services as compare to companies having less audit cost. The study sample comprises of listed companies in Pakistan Stock Exchange (PSE) 100 Index. PSE-100 index is selected on the basis of sector representation and highest market capitalization. Panel data set is collected with time span from 2008 to 2017. In methodology, the study utilized quantitative techniques from econometrics on panel data to fill the research gap in the existing governance literature. Findings suggest that presence of female board members contributed to enhance firm performance while number of female board members in board of director is not related to firm financial performance. Nationality diversity is negatively associated with firm financial performance mostly due to difference in cross-cultural perceptions and communication barriers. High audit cost indicates a good quality audit, due to the fact that extended audit hours and expert audit staff conduct more comprehensive investigation, which cost higher audit fees. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1611719 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1611719 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1611719 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1632568_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kenneth Enoch Okpala Author-X-Name-First: Kenneth Enoch Author-X-Name-Last: Okpala Author-Name: Sunday Mlanga Author-X-Name-First: Sunday Author-X-Name-Last: Mlanga Author-Name: Anulika Odochi Nwajiuba Author-X-Name-First: Anulika Odochi Author-X-Name-Last: Nwajiuba Author-Name: Chimsunum Osanebi Author-X-Name-First: Chimsunum Author-X-Name-Last: Osanebi Author-Name: Chuks Marcel Ezemoyih Author-X-Name-First: Chuks Marcel Author-X-Name-Last: Ezemoyih Title: Producers’ make or buy decision and business shutdown: An evaluation of choice in textile industry Abstract: The problem of textile industry started with the economic recession of the 1980s and was aggravated by globalization coupled with poor infrastructure and Nigerians perception of made in Nigeria goods. This helped the foreign multi-national textile manufacturing giants to dominate Nigeria textile market leading to the collapse of many viable local textile mills with chains of effects such as expanded unemployment level, increased poverty rates with its associated social vices, reduction in government tax revenue and loss of investors’ funds in Nigeria. This study evaluated the producers’ make or buy decision and organizational shutdown in the textile industry as a means of resolving the issues. Descriptive survey research design used and the population consisted of 12 active textile companies with 714 management staff. 6 textile mills with 403 staff representing 50% of the population were used as sample size. The validity and reliability of the instrument were established. Primary data collected were analyzed using descriptive and regression analysis method at 5% level of significance. The result obtained concluded that the sub-variables of the independent—cost, capacity and quality control have significant impacts on Nigerian textile mills closure (R = .776, R2 = .721, p < .05; R = .702, R2 = .683, p < .05; R = .658, R2 = .635, p < .05). The study recommended that instead of the complete shutdown of the textile mills, management of such organizations should have resort to buying from outside suppliers to meet customers demand and survive, maintain their staff, save investors’ fund and contribute their quota to the economy. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1632568 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1632568 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1632568 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1617024_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tye Wei Ling Author-X-Name-First: Tye Wei Author-X-Name-Last: Ling Author-Name: Nor Shaipah Abdul Wahab Author-X-Name-First: Nor Shaipah Author-X-Name-Last: Abdul Wahab Title: Components of book tax differences, corporate social responsibility and equity value Abstract: This study examines the relationship between components of book-tax differences (BTD), corporate social responsibility (CSR) and market value of equity in Malaysia. The sources that impact BTD are unclear as previous studies incline to focus on aggregated BTD. By analysing the data of 373 Malaysian non-financial public-listed companies from 2008 to 2015 using balanced-panel regression models, the findings provide evidence on shareholders’ valuation of permanent and temporary differences in the presence of CSR. Consistent with legitimacy theory, in which companies are theorised to conduct activities to appear legitimate in the eye of the shareholders, CSR is found to affect equity value positively. This suggests that the companies achieve their objectives to appear legitimate through CRS activities. As permanent differences and temporary differences imply the extent of companies’ tax planning activities through strategic and deferral tax planning, this study finds negative relationship between permanent differences and temporary differences, and equity value. This suggests that the shareholders are reluctant to incrementally value tax planning activities through permanent differences and temporary differences due to the activities’ inherent risk. In addition, this study finds shareholders simultaneously and positively value permanent and temporary differences, when CSR and the BTD components interact, suggesting that the strength of the initial relationships between permanent differences, temporary differences and equity value are depending on the company’s CSR engagement. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1617024 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1617024 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1617024 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1647820_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Florian Lückenbach Author-X-Name-First: Florian Author-X-Name-Last: Lückenbach Author-Name: Carsten Baumgarth Author-X-Name-First: Carsten Author-X-Name-Last: Baumgarth Author-Name: Holger J. Schmidt Author-X-Name-First: Holger J. Author-X-Name-Last: Schmidt Author-Name: Jörg Henseler Author-X-Name-First: Jörg Author-X-Name-Last: Henseler Title: To perform or not to perform? How strategic orientations influence the performance of Social Entrepreneurship Organizations Abstract: Social Entrepreneurship Organizations (SEOs) aim to solve social, environmental or societal problems even as they strive to work profitably. The achievement of the social mission also requires economic viability and differentiation from the competition. Acting in contested markets, SEOs must, therefore, adopt a competitive strategy to deliver services and products. While literature concerning achieving competitive advantages through a strategic concept has a long tradition in business management, little is known about how SEOs can use different strategic orientations (SO) to achieve superior performance. Based on a global sample of social entrepreneurs (n = 130), this study assessed the impact of market orientation (MO), entrepreneurial orientation (EO), and brand orientation (BO) on SEO performance. The findings indicate that MO and EO help SEOs to foster social and market performance. Using partial least squares (PLS) path modelling, in conjunction with fuzzy set Qualitative Comparative Analysis (fsQCA), this study also provides new insights into the interplay of SO, illustrating that MO and BO are complementary approaches that contribute to economic performance. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1647820 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1647820 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1647820 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1656443_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hiroki Iwamoto Author-X-Name-First: Hiroki Author-X-Name-Last: Iwamoto Author-Name: Hideo Suzuki Author-X-Name-First: Hideo Author-X-Name-Last: Suzuki Title: An empirical study on the relationship of corporate financial performance and human capital concerning corporate social responsibility: Applying SEM and Bayesian SEM Abstract: The importance of corporate social responsibility (CSR) has increased in corporate strategic management. Thus, this study focuses on three relationships: 1) the relationship between corporate financial performance (CFP) and CSR activities (CSRA), 2) the relationship between CSRA and human capital (HC), and 3) the relationship between HC and CFP. This study uses fact-based data to remove subjective influences as much as possible. Fact-based data include an ordinal scale such as the presence or absence of specific measures. In addition, since it is assumed that the three relationships are mutually affected, this study analyses them simultaneously to consider a mediating effect. In this analysis, structural equation modelling (SEM) and Bayesian SEM (BSEM) are applied to fact-based data collected from 219 listed companies in Japan. The analysis results clarify that CSRA directly impacts CFP and mediates the impact of HC on CFP. In addition, the path value of CSRA to CFP is larger in BSEM than in SEM. Thus, this study shows the merit of using a method that can handle ordinal scale indicators. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1656443 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1656443 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1656443 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1605702_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Hoang Tien Author-X-Name-First: Nguyen Author-X-Name-Last: Hoang Tien Author-Name: Tran Minh Thuong Author-X-Name-First: Tran Minh Author-X-Name-Last: Thuong Author-Name: Le Doan Minh Duc Author-X-Name-First: Le Doan Author-X-Name-Last: Minh Duc Author-Name: Nguyen Thi Hoang Yen Author-X-Name-First: Nguyen Thi Author-X-Name-Last: Hoang Yen Title: Enhancing independence of local auditing services by profiting from experiences of the Big4 group (KPMG, Deloitte, PWC E&Y) operating in Vietnam market Abstract: In Vietnam, auditor independence is guided by the Code of Professional Ethics for Accounting and Auditing issued in accordance with Circular No. 70/2015/TT-BTC of the Ministry of Finance. Independence is the first and most important principle for the professional ethics of auditors. Independence is also an essential component of quality assurance of the auditing service. At present, there are many studies on auditor independence in general and on the relationship between non-audit services and auditor independence over different time and space. The auditing industry in Vietnam is still in a burgeoning state, and its economic and sociocultural context as well as the institutional settings are very specific compared to those of other countries in the world. The article investigates the issue of how local auditing companies could improve their independence and as a result their quality of auditing services based on experiences of the Big4 group already present and operating in Vietnam market. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1605702 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1605702 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1605702 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1609188_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lassaad Ben Mahjoub Author-X-Name-First: Lassaad Ben Author-X-Name-Last: Mahjoub Title: Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies Abstract: The paper examines the corporate social responsibility (CSR) reporting ‎conducted by Saudi listed firms based on the guidelines of ISO 26000. To measure the ‎extent of ISO disclosure, we use a content analysis. A CSR reporting index is ‎established throughout the global reporting initiative (GRI) and the ISO 26000’s seven ‎core subjects of social responsibility. These sources inform the measurement of the ‎level of CSR information reported in different documents (e.g., annual reports, ‎sustainable development reports, etc.) published by these companies during the period ‎‎2015–2017. ‎First, we conducted this study to explore the reactions of Saudi firms to the ‎implementation of the new ISO 26000, and we searched for the most significant ‎determinants of this reporting in Saudi listed companies. Second, we tested the ‎bidirectional link between CSR reporting through Saudi market information asymmetry. ‎The results showed that all the sampled firms included some ISO 26000 ‎reporting in their published documents. Nevertheless, most reporting levels were weak. ‎However, the results showed also a positive effect of CSR reporting based on ‎ISO 26000 on information asymmetry. ‎ Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1609188 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1609188 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1609188 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1642293_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jonatan Sahlin Author-X-Name-First: Jonatan Author-X-Name-Last: Sahlin Author-Name: Jannis Angelis Author-X-Name-First: Jannis Author-X-Name-Last: Angelis Title: Performance management systems: reviewing the rise of dynamics and digitalization Abstract: PurposeGiven the rise of big data and use of analytics, this study explores how the performance measurement systems research field has incorporated dynamic aspects and digitalization prevalent in rapidly changing and competitive environments. Design/methodology/approach: In the study we conduct a software supported and iterative systematic literature review of the performance management field together with a keyword network analysis. The meta-analysis provided a quantitative method that identified gaps and directions. Findings: The findings suggest there is a link between performance measurement systems and dynamics, but the link is weak, and the main research does not incorporate dynamic elements. There is an observable research community interest in managing information for informed decisions through digitalization. However, two broad research perspectives on performance management systems in highly dynamic and competitive environments were identified, one group exploring dynamic conditions, and the other digital technologies and optimization. Researchers positioning themselves in the dynamic subgroup are likely take an organizational or human capital perspective when exploring applications of performance management systems, while the other group mainly pursues research within artificial intelligence, automatization, and optimization. There is limited research with coverage of both groups, highlighting a notable gap in the existing research. Practical implications: The study presents several identified gaps within performance management systems and dynamic environments to be addressed with further empirical research. In addition, k-core analysis presented a conceptual context to position future research. Continued research will help managers develop performance measurement systems, based on real-time data, that move synchronously with the rapidly changing environment rather than maintaining inert systems that might adversely affect performance. Originality/value: This paper contributes to the understanding of performance measurement and management research in dynamic and digital environments. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1642293 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1642293 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1642293 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1676090_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ghulam Mustafa Author-X-Name-First: Ghulam Author-X-Name-Last: Mustafa Author-Name: Noorina Ali Author-X-Name-First: Noorina Author-X-Name-Last: Ali Title: Rewards, autonomous motivation and turnover intention: Results from a non-Western cultural context Abstract: The purpose of this study is to examine the influence of two reward types (i.e., monetary reward and non-monetary rewards, such as competence development, autonomy support, and recognition) on autonomous motivation and further explore whether autonomous motivation plays a mediating role in the relationships between rewards and turnover intention. The study used a survey data from 100 employees working in public sector banks in Pakistan. The hypothesized relationships were assessed using partial least squares structural equation modelling technique. The results revealed that monetary reward and competence development were positively related to autonomous motivation, which in turn had a negative association with turnover intention. The indirect effects of rewards on turnover intention were only supported for monetary reward and competence development, as there was no significant link from autonomy support and recognition to autonomous motivation. We discuss implications for research and practice. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1676090 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1676090 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1676090 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1580123_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammed Ngoma Author-X-Name-First: Muhammed Author-X-Name-Last: Ngoma Author-Name: Peter Dithan Ntale Author-X-Name-First: Peter Dithan Author-X-Name-Last: Ntale Title: Word of mouth communication: A mediator of relationship marketing and customer loyalty Abstract: A cross-sectional and quantitative study design, with the aim of explaining the relationship between relationship marketing and customer loyalty, and the mediating role of word of mouth in this relationship was undertaken. A sample of 384 was determined from a population of the mobile telecommunication users based on Krejcie & Morgan sampling framework. The study utilized 384 questionnaires. The authors conducted confirmatory factor, correlation, regression, mediation and SEM for analysis, interpretation and results.While trust, relationship satisfaction and reciprocity components of relationship marketing have been found to be significant predictors of customer loyalty in other studies, our study findings reveal contrasting results. This is a unique finding in our study. However, in line with earlier studies, our findings indicate a positive significant relationship between relationship marketing components of communication, commitment and customer loyalty. The study also finds a significant positive relationship between the relationship marketing components of communication and commitment and word of mouth and a significant positive relationship between word of mouth and customer loyalty. Telecommunication companies should pay attention to relationship encounters that build commitment, should develop targeted communication channels which build positive word of mouth communication. This will ultimately create loyal customers for mobile telecommunication companies. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1580123 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1580123 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1580123 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1622178_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sarita Ray Chaudhury Author-X-Name-First: Sarita Ray Author-X-Name-Last: Chaudhury Author-Name: Michael Hyman Author-X-Name-First: Michael Author-X-Name-Last: Hyman Title: Children’s influence on consumption-related decisions in single-mother families: Research review and Agenda Abstract: Although social scientists have identified diverse behavioral patterns among children from dissimilarly structured families, scholars have progressed little in relating modern family processes to consumption-related decisions. Based on gaps and limitations identified in a review of the existing consumer decision-making literature, this study examines how children influence family consumption decision-making in single-mother families and posits a conceptual framework that integrates normative resource exchange theory with existing consumer decision-making model theory. The implications for a better understanding of processes rather than prevalent outcome-oriented focus for future research purposes are also discussed. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1622178 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1622178 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1622178 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1586063_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Benard Onyinyi Author-X-Name-First: Benard Author-X-Name-Last: Onyinyi Author-Name: Will Kaberuka Author-X-Name-First: Will Author-X-Name-Last: Kaberuka Title: ICT fusion on the relationship between resource transformation capabilities and quality management practices among SMEs in Uganda Abstract: The major objective of this study was to determine the relationship between resource transformation capabilities and quality management practices under conditions of varying levels of Information and Communication Technology (ICT) fusion among Small and Medium Scale Enterprises (SMEs). Data were collected using cross-sectional and descriptive survey designs; which involved 210 SMEs selected from the Central and Eastern regions of Uganda. Hierarchical regression models and a mod-graph were used in the analysis. The results reveal that the influence of resource transformation capabilities on quality management practices varies with the level of ICT fusion among SMEs. Further, there exists a positive and significant relationship between resource transformation capabilities and quality management practices. Based on findings, it is imperative for managers to re-tool their employees with modern ICT applications to strengthen the relationship between resource transformation capabilities and quality management practices among SMEs. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1586063 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1586063 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1586063 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1699310_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Saeideh Nosratabadi Author-X-Name-First: Saeideh Author-X-Name-Last: Nosratabadi Author-Name: Zadollah Fathi Author-X-Name-First: Zadollah Author-X-Name-Last: Fathi Author-Name: Abbas Shoul Author-X-Name-First: Abbas Author-X-Name-Last: Shoul Title: Investigating the effect of the framework of individual and group acts on the stock trading activities in Tehran stock exchange Abstract: This paper studies the relationship framework between individual and group acts of stock trading activities in the Tehran stock exchange which leads to the development of a cohesive relationship model for individual and group acts of stock trading behaviors. It has a quantitative–qualitative hybrid approach in which the model is designed by using the Delphi technique at the first stage, and it is tested and assessed by using the structural equation modeling method at the second stage. The model shows that areas of financial capability, financial capacity, word-of-mouth communication, mass media, financial consultation, stock trading behaviors, and personality are considered as causal conditions of relationship framework of individual and group acts that affect that process positively and meaningfully. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1699310 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1699310 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1699310 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1622177_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Youngkeun Choi Author-X-Name-First: Youngkeun Author-X-Name-Last: Choi Title: An influence of workplace victimization on employees’ internet pornography addiction and organizational outcomes Abstract: The purpose of this study is to investigate if workplace victimization arouses employees’ internet pornography addiction and how it influences their job satisfaction and organizational citizenship behavior. And, this study explores if perceived organizational support can be an organizational factor moderating the relationship between workplace victimization and internet pornography addiction. For this, this study collected data from 305 employees in Korean companies through a survey method. In the results, first, the more employees suffer from workplace victimization, they are more likely to be addictive in internet pornography. Second, the more addictive employees are in internet pornography, their job satisfaction and organizational citizenship behavior decreases. Finally, when employees perceive more support provided by the organization, they are less likely to be addictive in internet pornography which is aroused by workplace victimization. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1622177 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1622177 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1622177 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1662932_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shumookh Abdul Aziz Al-Ghamdi Author-X-Name-First: Shumookh Abdul Aziz Author-X-Name-Last: Al-Ghamdi Author-Name: Nada Saleh Badawi Author-X-Name-First: Nada Saleh Author-X-Name-Last: Badawi Title: Do corporate social responsibility activities enhance customer satisfaction and customer loyalty? Evidence from the Saudi banking sector Abstract: This study examines the influence of corporate social responsibility activities on customer satisfaction and loyalty in the Saudi banking sector. The quantitative method was adopted by conducting a web-based survey via e-mail and social media platforms. A convenience sample of 624 banking customers in Saudi Arabia was withdrawn. Pearson’s Correlation Coefficients were generated, using statistical analyse software (SPSS 20), to test the study hypotheses. The empirical Findings of this study show that corporate social responsibility activities have a strong and positive impact on customer satisfaction and loyalty. It was also found that customer satisfaction is linked positively to customer loyalty. Findings from this paper are of importance for bank managers and directors when developing effective strategies. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1662932 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1662932 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1662932 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1644715_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Daniel Ofori Author-X-Name-First: Daniel Author-X-Name-Last: Ofori Author-Name: Christina Appiah-Nimo Author-X-Name-First: Christina Author-X-Name-Last: Appiah-Nimo Title: Determinants of online shopping among tertiary students in Ghana: An extended technology acceptance model Abstract: The increasing penetration rate of the internet and technology in the world is quickly promoting online shopping. This has been fueled by growing innovations in the telecommunication and financial sector in an attempt to depeen financial inclusion. Innovations such as mobile money payments systems by mobile telephony companies have contributed to the continuous growth in online shopping amidst and the new generation of consumers who desire richer experiences. This study sought to identify the determinants of online shopping behaviour among tertiary students through the lens of the Technology Acceptance Model (TAM). The study proposed a revised TAM that integrated perceived cost and perceived risk to investigate what determined students online shopping intention and actual use. The survey involved a sample of 580 undergraduate students. The statistical technique used was Structural Equation Modelling-Partial Least Squares (SEM-PLS). The results showed that effect of ease of use on usefulness was very significant as same has been predicted by the Technology Acceptance Model. Among the independent variables, perceived cost (PC) was found to be the most significant factor affecting actual use (AU) of online shopping among students, nonetheless, perceived cost (PC) had no significant effect on purchase intention (PI). Perceived risk (PR) had no significant effect on actual use (AU) however, had a significant effect on purchase intention (PI). The study recommends online sellers to make online shopping efficient and less costive with assured safety and security of transactions as well as the product itself. A set of shopping platform could even be created specifically to give discounts and other offers to students. It also recommends future studies to employ additional determining factors such as the type of product/service, convenience and personal/demographic and geographic factors as influential to students’ online purchasing behaviour. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1644715 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1644715 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1644715 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1685062_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ming-Yen Lee Author-X-Name-First: Ming-Yen Author-X-Name-Last: Lee Author-Name: Quynh-Trang Nguyen Author-X-Name-First: Quynh-Trang Author-X-Name-Last: Nguyen Title: Capturing the cultural boundary among the members’ interactions in a multinational workgroup: An evidence from System for the Multiple Level Observation of Groups analysis Abstract: In order to capture the cultural boundary among international group members under the globalization context, this study conducted SYMLOG (A System for the Multiple Level Observation of Groups) approach through a case study on an international marine transport company. With questionnaire surveys, on-site observation, and individual and group interview, we adopted the field diagrams, interaction forms and thematic analysis to examine differences among members’ interactions, which resulted from a cultural boundary. The findings clearly explained the cultural impacts on individual behaviors and indicated that cultural schema will lead group members with similar cultural backgrounds to create a boundary toward members from different backgrounds. It also provided valuable insights and management guidance for leaders of multicultural teams to handle differences and conflicts due to cultural forces. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1685062 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1685062 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1685062 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1643519_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Keungoui Kim Author-X-Name-First: Keungoui Author-X-Name-Last: Kim Author-Name: Junseok Hwang Author-X-Name-First: Junseok Author-X-Name-Last: Hwang Author-Name: Sungdo Jung Author-X-Name-First: Sungdo Author-X-Name-Last: Jung Author-Name: Eungdo Kim Author-X-Name-First: Eungdo Author-X-Name-Last: Kim Title: Which technology diversification index should be selected?: Insights for diversification perspectives Abstract: The implacable list of diversification indices allows a wide range of selection opportunities for the researchers. The absence of consensus on the selection of suitable technology diversification index, however, may lead to a lack of objectivity with ample grounds. In this study, we focus on the case of technology diversification using patent to derive empirical implication for selecting suitable diversification index. To obtain the content validity of diversification index, three cases were tested: cross section, single and multiple time periods. As a result, diversification indices are separated into two groups: HHI, Gini-Simpson, 1/HHI, and Entropy for PC1 and Variety and Rao-Stirling for PC2. In this context, technology diversification can be explained by two perspectives of diversification: balance-centered and hetero-centered diversification. The balance-centered diversification implies the proportion of elements are the target of interest while hetero-centered diversification refers to variety and disparity of diversification, which focuses on the degree of differentiation among elements. In applicant-level technology diversification studies, these two diversification perspectives are recommended to be used. Subject classification codes: include these here if the journal requires them Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1643519 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1643519 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1643519 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1687270_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Damilola Felix Eluyela Author-X-Name-First: Damilola Felix Author-X-Name-Last: Eluyela Author-Name: Olajide Dahunsi Author-X-Name-First: Olajide Author-X-Name-Last: Dahunsi Author-Name: Olawumi Ajoke Tolase Author-X-Name-First: Olawumi Ajoke Author-X-Name-Last: Tolase Author-Name: Wisdom Okere Author-X-Name-First: Wisdom Author-X-Name-Last: Okere Author-Name: Mautin Ogabi Author-X-Name-First: Mautin Author-X-Name-Last: Ogabi Author-Name: Abiola Kafidipe Author-X-Name-First: Abiola Author-X-Name-Last: Kafidipe Title: Impact of gender dichotomy on dividend payout policy in listed Nigerian financial services firm Abstract: This paper examines the impact of gender dichotomy on dividend payout policy in listed Nigerian financial services firm. A random-panel data methodological approach underpins this study. The study observed an overall panel data of 248 firm-year observations drawn from the sample of 31 financial service firms listed in Nigeria stock exchange between 2010–2017. The findings from the random-panel data regression adopted for the study shows that the presence of female directorship does not significantly influence dividend payout in Nigeria. The rate of dividend payout is highly determined by firm age and their performance. However, we recommend a more diverse board structure, considering the significant effect board size has on dividend payout policy. A more robust and diverse board will create an atmosphere of discipline and control in the organization. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1687270 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1687270 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1687270 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1691833_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Parvez Alam Khan Author-X-Name-First: Parvez Alam Author-X-Name-Last: Khan Author-Name: Satirenjit Kaur Johl Author-X-Name-First: Satirenjit Kaur Author-X-Name-Last: Johl Title: Nexus of Comprehensive Green Innovation, Environmental Management System-14001-2015 and Firm Performance Abstract: The massive influx of global warming, pollution, natural resource depletion, waste, wastewater, climate change, and loss of biodiversity are the primary sources of motivating firms to innovate within their businesses. This has caused great concern for academicians, policymakers and practitioners to find solutions in dealing with the environmental issues. To provide the answer to the exiting challenges this study propounds the conceptual framework that explores the intervention of the new amendment in environment management system (14001–2015) towards innovation, comprehensive green innovation, and firm performance. Therefore, the main objective of this study is to find out the role and effect of ISO14001-(2015) on general innovation and comprehensive green innovation. This study combined the institutional theory, (environmental management system) resource-based theory (general innovation, comprehensive green innovation) and stakeholder theory (firm performance) to maximise the resources utilisation though newly amended EMS14001-2015 to meet the stakeholders demands without compromising the ecological standards. The proposed conceptual framework will provide a holistic view of the firm in formulating strategies and implementing a comprehensive green innovation to the industry. Implementation of a comprehensive green innovation will enable businesses to reduce the cost of production and end life cycle impact of the product, process, service and organisational innovation on the environment. By considering the end life cycle of innovation, including minimisation of the resource consumption, waste, waste to water and emission which will create a sustainable competitive advantage for the firm. All in all, this study propounds the conceptual framework of a comparative study between nomal innovation, comprehensive green innovation and organisation performance with the moderation of environmental management system (14001–2015). Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1691833 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1691833 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1691833 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1586062_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Guillermo Carbonell Author-X-Name-First: Guillermo Author-X-Name-Last: Carbonell Author-Name: Catalin-Mihai Barbu Author-X-Name-First: Catalin-Mihai Author-X-Name-Last: Barbu Author-Name: Laura Vorgerd Author-X-Name-First: Laura Author-X-Name-Last: Vorgerd Author-Name: Matthias Brand Author-X-Name-First: Matthias Author-X-Name-Last: Brand Title: The impact of emotionality and trust cues on the perceived trustworthiness of online reviews Abstract: Online reviews and trust cues are two core aspects of e-commerce. Based on these features, users can make informed decisions about the products and services they buy online. Although prior studies have investigated on various review characteristics, the writing style has been examined less frequently. This empirical study simulated an e-commerce platform, in which participants (N = 124) were confronted with the reviews and helpfulness votes of other users while searching for one certain product (i.e. a laptop). The task was to rate how trustworthy or fake the reviews are, and the purchase intention after reading each review. Our results show that a factual writing style is considered more trustworthy, less fake, and entails a higher purchase intention when compared to emotional reviews. The trust cues were only relevant in interaction with variables that measure trust in the Internet as a safe environment for making monetary transactions. Furthermore, we found that trustworthiness influenced purchase intention, but the fakeness perception of the review does not yield such effects. We suggest future studies to understand this result and highlight implications for platform design. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1586062 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1586062 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1586062 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1632045_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Heidi Rapp Nilsen Author-X-Name-First: Heidi Rapp Author-X-Name-Last: Nilsen Author-Name: Toril Ringholm Author-X-Name-First: Toril Author-X-Name-Last: Ringholm Title: Lost in motivation? The case of a Norwegian community healthcare project on ethical reflection Abstract: Innovations are needed to meet increasing challenges in public healthcare, and type of motivation has been identified as a pivotal factor for the success of an innovation. New public management crowd out the intrinsic motivation of employees which has resulted in a quest for more self-reliant service providers. This paper takes the opposite point of departure asking if intrinsic motivation can be at the cost of the public purpose of innovations. This paper is a case study of 180 municipalities whom chose to participate in the largest healthcare project on ethical reflection in Norway. Thousands of community health-care workers performed innovative activities by establishing ethical reflection on a regular basis. We have investigated if the municipalities’ type of motivation is of importance for the type of results of the project, and how the results correspond with the policy signals on the very purpose of establishing ethical reflection in health care. We find that intrinsic motivation of enhanced competence crowds out the extrinsic motivation and public value of patient satisfaction. The link in the program theory between objective and purpose is too weak to induce a better fulfilment of the purpose. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1632045 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1632045 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1632045 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1692484_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abdolah Khademi Moghadam Author-X-Name-First: Abdolah Khademi Author-X-Name-Last: Moghadam Author-Name: Reza Makvandi Author-X-Name-First: Reza Author-X-Name-Last: Makvandi Title: Investigating the relationship between spiritual capital and job performance with organizational citizenship behaviors in employees (evidence from Iran) Abstract: To succeed in today’s competitive world, organizations need employees with the greatest job performance; employees who value the organization and spare their efforts for organization’s success. In this regard, one of the factors promoting motivation and hope among the employees to achieve occupational success is spirituality, which refers to the belief in a super power in human affairs. The present study has aimed to study the relationship between spiritual capital and improvement of employees’ job performance with the purpose of upgrading organizational citizenship behaviors among employees of Maroon Petrochemical Company. This study is an applied research conducted as a field study. To collect the information, standard questionnaires have been used. To analyze the obtained information, the correlational research method and SPSS software have been used. The cluster sampling method has been used to select the statistical sample of the study. The findings of this study have confirmed the significant relationship between spiritual capital and job performance of employees. In addition, job performance of employees has shown a significant relationship with organizational citizenship behaviors. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1692484 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1692484 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1692484 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1564421_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Michael Omeke Author-X-Name-First: Michael Author-X-Name-Last: Omeke Author-Name: Pascal T. Ngoboka Author-X-Name-First: Pascal T. Author-X-Name-Last: Ngoboka Author-Name: Isaac Nabeta Nkote Author-X-Name-First: Isaac Nabeta Author-X-Name-Last: Nkote Author-Name: Isaac Kayongo Author-X-Name-First: Isaac Author-X-Name-Last: Kayongo Title: The relationship between complexity behavior and enterprise growth: A case of savings and credit cooperatives in Uganda Abstract: This study examines the relationship between complexity behavior and enterprise growth in savings and credit cooperatives (SACCOs) in Uganda. A cross-sectional survey was conducted in the four regions of Uganda, using a mixed method approach. Primary data was collected using a self-administered questionnaire from 269 SACCOs in Uganda. Zero-order correlation, regression analysis, and structural equation modeling techniques were used to analyze the data. The study findings indicate a positive and significant relationship between complexity behavior and enterprise growth in SACCOs in Uganda. Furthermore, the dimensions of complexity behavior (self-organizing, adaptive behavior, and networking) are found to be positively and significantly correlated with enterprise growth in SACCOs in Uganda. This research focuses on the role of complexity behavior in promoting enterprise growth in a developing economy. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2018.1564421 File-URL: http://hdl.handle.net/10.1080/23311975.2018.1564421 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1564421 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1633807_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tarifa Almulhim Author-X-Name-First: Tarifa Author-X-Name-Last: Almulhim Title: Analysis of Takaful vs. Conventional insurance firms’ efficiency: Two-stage DEA of Saudi Arabia’s insurance market Abstract: Despite the remarkable growth in the insurance industry over the past two decades, few studies evaluate the performance of Takaful vs. conventional insurance firms with focus on the standard structure of production as a two-stage process, that is, operations and profitability. Thus, this research examines the performance of Saudi Arabia’s insurance market using a two-stage data envelopment analysis to assess the efficiency of the two production stages and accordingly, define the leader stage. The empirical results obtained using data for 26 conventional and seven Takaful insurance firms for 2014–2017 indicate declining average efficiency scores for both firm types. In other words, Saudi Arabia’s insurance market warrants new consolidation and foreign participation regulations to assist firms in becoming dynamic and strong. This study makes a significant contribution given the dearth of an exclusive analysis on the two-stage efficiency of Saudi Arabia’s Takaful and conventional insurance firms. Further, it offers key implications for decision makers, regulators, and managers associated with the insurance industry in Saudi Arabia and other emerging insurance markets. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1633807 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1633807 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1633807 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1707042_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dyah Ayu Larasati Author-X-Name-First: Dyah Ayu Author-X-Name-Last: Larasati Author-Name: Melinda Cahyaning Ratri Author-X-Name-First: Melinda Cahyaning Author-X-Name-Last: Ratri Author-Name: Mohammad Nasih Author-X-Name-First: Mohammad Author-X-Name-Last: Nasih Author-Name: Iman Harymawan Author-X-Name-First: Iman Author-X-Name-Last: Harymawan Title: Independent audit committee, risk management committee, and audit fees Abstract: This study aims to analyze the role of an independent audit committee on the relationship between the Risk Management Committee (RMC) and audit fees. We use 510 observations from 216 different companies indexed on the Indonesia Stock Exchange for 2014–2016. This study uses ordinary least square analysis to prove our hypotheses. We find that participation of the independent commissioner as an audit committee member will strengthen the relationship between RMC and audit fee. Consistent with the demand side of audit theory, our study shows that the existence of a stand-alone risk management committee and a more independent commissioner sitting on the audit committee will demand higher audit coverage. As a result, it will increase the audit fee. It occurs since the existence of a more independent audit committees could be able to objectively assess the risk as recommended by the RMC and respond to it by increasing the demand on audit coverage for higher audit quality, and hence increase the fees paid to the external auditor. These findings could contribute to the regulatory bodies in Indonesia in terms of providing empirical evidence on the relationship between board governance structure and audit pricing within non-financial industries companies. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1707042 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1707042 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1707042 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1699285_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Pham Van Tan Author-X-Name-First: Pham Author-X-Name-Last: Van Tan Title: Civil liability for oil pollution damage caused by ships: Chinese legal system and reference to Vietnam Abstract: Along with the development of the maritime industry, the Vietnam’s Sea is facing marine pollution caused by oil discharge from ships. The cases of insufficient and unsatisfactory compensation for pollution damage caused by ship’s oil are increasing. Therefore, this paper focused on the analysis of the status and the weakness of Vietnam legal system on civil liability for oil pollution damage caused by ships. In order to find out solutions for such improvement of the legal system, this paper focuses on the systematic analysis of the Chinese laws of civil liability for oil pollution damage caused by ships. Through such analysis, the paper gives some lessons for Vietnam learned from the experience of China in the implementation of laws of civil liability for oil pollution damage caused by ships. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1699285 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1699285 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1699285 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1610213_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Torsten Doering Author-X-Name-First: Torsten Author-X-Name-Last: Doering Author-Name: Jurriaan De Jong Author-X-Name-First: Jurriaan Author-X-Name-Last: De Jong Author-Name: Nallan Suresh Author-X-Name-First: Nallan Author-X-Name-Last: Suresh Title: Performance effects of supply chain integration: The relative impacts of two competing national culture frameworks Abstract: The effects of supply chain integration on operational performance have been investigated in past research. However, this relationship has not been tested in the context of national culture, which forms the major objective of this study. Furthermore, a second objective is to identify the elements of national culture that have a significant moderating effect on this relationship. Following this line of inquiry, a third objective is to uniquely investigate the relative efficacy of the Hofstede and GLOBE national culture frameworks. Data from the fifth survey round of the Global Manufacturing Research Group (GMRG) from 1,017 manufacturing plants in 14 countries were utilized for hierarchical linear model (HLM) analysis. This study shows, first, that supply chain integration has a positive effect on delivery performance across national cultures. Second, this relationship was affected by two national culture dimensions: uncertainty avoidance and future orientation. It was found that investments in supply chain integration are more beneficial for societies that score high on uncertainty avoidance, and low on the future-orientation scales. Third, between GLOBE and Hofstede culture frameworks, the GLOBE framework proved more effective in capturing the influence of national culture in this context. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1610213 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1610213 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1610213 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1709395_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jahangir Yadollahi Farsi Author-X-Name-First: Jahangir Yadollahi Author-X-Name-Last: Farsi Author-Name: Mahmood Moradi Author-X-Name-First: Mahmood Author-X-Name-Last: Moradi Author-Name: Mohammad Reza Zali Author-X-Name-First: Mohammad Reza Author-X-Name-Last: Zali Title: Opportunity domains: Invisible boundaries of entrepreneurial opportunities Abstract: Purpose: The purpose of the current paper is to provide a review of the researches on the most important typologies of entrepreneurial opportunities and to suggest an individual-based typology of entrepreneurial opportunities. Design/methodology/approach: The literature review method is used in the current paper to review the most important typologies of entrepreneurial opportunities and their contributions. Findings: Considering the three essential concepts of perceivability, exploitability, and desirability of entrepreneurial opportunities, this paper suggests an individual-based definition of the concept of entrepreneurial opportunity. In addition to the implications of the suggested framework for future studies and regarding its potential applications, the policies to move people from one domain of opportunity to another and also recommendations for entrepreneurs and investors are presented. Originality/value: This paper introduces the concept of opportunity domain, and suggests a three-level (domain) typology based on the role of individual(s) in identification and exploitation of entrepreneurial opportunities. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1709395 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1709395 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1709395 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1647590_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nattavud Pimpa Author-X-Name-First: Nattavud Author-X-Name-Last: Pimpa Title: How mining companies promote gender equality through sustainable development? Abstract: Gender equality has been promoted among social responsibility by mining companies. A key challenge for the management of sustainable development programs for gender equality is the need to develop sophisticated approaches that work at both local and international levels. In this paper, the researcher investigates the impact of CSR programs on gender equality (through labour, environment, training, and economic activities) and life experiences of female workers, members of the community, and their family in a mining community in the Southern Laos. The results show that CSR programs focusing on promoting equal opportunities at workplace, professional development, and other economic opportunities can influence the likelihood of sustainable development by mining companies. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1647590 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1647590 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1647590 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1629095_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Murugan Anandarajan Author-X-Name-First: Murugan Author-X-Name-Last: Anandarajan Author-Name: Chelsey Hill Author-X-Name-First: Chelsey Author-X-Name-Last: Hill Title: Data quilting: Art and science of analyzing disparate data Abstract: Motivated by incongruences between today’s complex data, problems and requirements and available methodological frameworks, we propose data quilting as a means of combining and presenting the analysis of multiple types of data to create a single cohesive deliverable. We introduce data quilting as a new analysis methodology that combines both art and science to address a research problem. Using a three-layer approach and drawing on the comparable and parallel process of quilting, we introduce and describe each layer: backing, batting and top. The backing of the data quilt is the research problem and method, which supports the upper layers. The batting of the data quilt is the data and data analysis, which adds depth and dimension to the data quilt. Finally, the top layer of the data quilt is the presentation, visualization and storytelling, which pieces together the results into a single, cohesive deliverable. For illustrative purposes, we demonstrate a data quilt analysis using a real-world example concerning identity theft. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1629095 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1629095 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1629095 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1698792_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Asaad Hameed Al-ali Author-X-Name-First: Asaad Author-X-Name-Last: Hameed Al-ali Author-Name: Lubna Khalid Qalaja Author-X-Name-First: Lubna Author-X-Name-Last: Khalid Qalaja Author-Name: Ayman Abu-Rumman Author-X-Name-First: Ayman Author-X-Name-Last: Abu-Rumman Title: Justice in organizations and its impact on Organizational Citizenship Behaviors: A multidimensional approach Abstract: This research was aimed at investigating the impact of multifocal organizational justice on Organizational Citizenship Behaviors (OCBs). Using convenience sampling, a questionnaire was administered to (330) employees in Jordanian pharmaceutical industry companies. The research adopted well validated measures for multifocal organizational justice (distributive, procedural, and interpersonal) and also for measuring OCBs. The results of hierarchical multiple regression analysis showed that overall organizational justice predicted (40%) of the variance in OCBs. Agent-referenced organizational justice was found to be a stronger predictor of OCBs than system-referenced organizational justice. Moreover, this research has pinpointed interpersonal justice as being the strongest predictor of OCBs. The research recommended the Jordanian pharmaceutical industry companies retain and employ direct supervisors who have the necessary awareness and understanding of the importance of their role in encouraging OCBs as well as the necessary experience for this role. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1698792 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1698792 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1698792 Template-Type: ReDIF-Article 1.0 Author-Name: Samuel Mayanja Author-Name: Joseph M. Ntayi Author-Name: J. C. Munene Author-Name: James R. K Kagaari Author-Name: Balunywa Waswa Title: Correction Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1648948 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1648948 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1648948 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1606973_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Narges Delafrooz Author-X-Name-First: Narges Author-X-Name-Last: Delafrooz Author-Name: Yalda Rahmati Author-X-Name-First: Yalda Author-X-Name-Last: Rahmati Author-Name: Mehrzad Abdi Author-X-Name-First: Mehrzad Author-X-Name-Last: Abdi Title: The influence of electronic word of mouth on Instagram users: An emphasis on consumer socialization framework Abstract: The present study aimed at exploring the extent to which users model their behavior—as well as their brand attitudes, their perception of relationship quality, their use of Instagram, and the number of brands they follow—on other users. This distinction can help marketers and social media experts discover the most likely perspectives of brand management. The statistical population was composed of the users of the Instagram social network, out of which 384 individuals were sampled by convenience non-probable technique. The hypotheses were tested by the logistic regression analysis. The results show that peer communications, brand attitude, brand relationship quality, and Instagram usage influence the manifestation of eWOM in the Instagram social network. The paper is concluded with some recommendations to marketers in the context of the Instagram social network. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1606973 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1606973 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1606973 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1701339_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nur Hayati Abd Rahman Author-X-Name-First: Nur Hayati Abd Author-X-Name-Last: Rahman Author-Name: Shafinar Ismail Author-X-Name-First: Shafinar Author-X-Name-Last: Ismail Author-Name: Abdul Rahim Ridzuan Author-X-Name-First: Abdul Rahim Author-X-Name-Last: Ridzuan Title: How does public debt affect economic growth? A systematic review Abstract: The controversial findings by Reinhart and Rogoff have continuously generated debates on the threshold of debt towards GDP. Hence, the aim of this study is to examine whether there exists mutual consensus on the effects of public debt on the economic growth of a country or group of economies. A systematic review on related articles from SCOPUS database was conducted by adopting a standard procedure in the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA), namely identification, screening and eligibility. Thirty-three articles were chosen as the main articles to be reviewed. It was found that there is no mutual consensus on the relationship between public debt and economic growth. The relationship can be positive, negative or even non-linear. Besides, the 90% threshold as argued in the Reinhart-Rogoff hypothesis is also not applied across all countries. The findings may help governments and policymakers to design their fiscal policy by investigating how existing debts affect the growth level. Future studies should investigate the effects of public debt on the economic growth in the upper-middle-income economies. These economies were least studied in this context. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1701339 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1701339 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1701339 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1567893_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sirajuddin Author-X-Name-First: Author-X-Name-Last: Sirajuddin Author-Name: T. Yuri Zagloel Author-X-Name-First: T. Yuri Author-X-Name-Last: Zagloel Author-Name: Sunaryo Author-X-Name-First: Author-X-Name-Last: Sunaryo Title: Effect of strategic alliance based on port characteristic and integrated global supply chain for enhancing industrial port performance Abstract: This study investigates the effect of integrated global supply chains and port characteristics toward a strategic alliance, strategic Alliance on port strategies such as maritime accessibility, physical port infrastructure, integrated information technology system, and terminal handling charge, and port strategy on port performance. Data were collected through the online and direct survey from 210 respondents made up of practitioners and port experts in Indonesia. To test the model, structural equation modeling was applied by using Lisrel 8.8. The results show that integrated global supply chain and port characteristics have a positive impact on strategic alliances which, in turn, has a positive impact on the development of maritime accessibility, physical port infrastructure, integrated information technology system, and terminal handling charge. However, not all of these factors have a significant impact on: only maritime accessibility and physical port infrastructure have positive impacts while integrated information technology system and terminal handling charge have no significant impact on Port performance. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1567893 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1567893 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1567893 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1614740_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bylon Abeeku Bamfo Author-X-Name-First: Bylon Abeeku Author-X-Name-Last: Bamfo Author-Name: Jerry Jay Kraa Author-X-Name-First: Jerry Jay Author-X-Name-Last: Kraa Author-Name: Perdita Asabere Author-X-Name-First: Perdita Author-X-Name-Last: Asabere Author-Name: Bede Akorige Atarah Author-X-Name-First: Bede Akorige Author-X-Name-Last: Atarah Title: Effect of television adverts on children’s purchase behaviour: Evidence from Ghana Abstract: The study assessed the effect of television advertising on children’s purchasing behaviour in Ghana. The population comprised of children between the ages of 13 and 18 years who watched television adverts. The study was conducted on a sample of 230 respondents of which 202 responses, representing 87.83% response rate were received and useable. Data were collected using questionnaire. Convenience and purposive sampling techniques were adopted in selecting respondents. The data were analyzed using IBM Statistical Packages for Social Sciences with the use of multiple linear regressions. The study found quality information, information intrusiveness and likable adverts having positive and significant impacts on children purchase behaviour. The study recommends provision of quality, accurate, reliable, and timely information about products as well as employing popular and likable celebrities in the television advertisement. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1614740 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1614740 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1614740 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1604932_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jørgen Breivik Author-X-Name-First: Jørgen Author-X-Name-Last: Breivik Title: Retail chain affiliation and time trend effects on inventory turnover in Norwegian SMEs Abstract: Inventory is a significant and important asset for retailers and represents what a store has to offer its customers for instant purchase; at the same time, considerable costs are associated with holding inventory. In this study, we use inventory turnover as a measure of inventory performance. We build upon previous research and use firm-specific measures to untangle the link between inventory performance and chain affiliation as well as time trends for SMEs. We employ panel regressions on data for the 1998–2013 period for Norwegian stores affiliated with three different retail chains that operate within the industry of retail sale of hardware, paints and glass. We estimate inventory turnover both with and without controlling for explanatory variables, and we find that inventory performance over the sampling period varies but decreases over time for the examined retail chains controlling for factors known to affect relative inventory levels. We further find that retail chain affiliation affects inventory turnover at the store level when controlled for gross margin, capital intensity, growth in sales, and that inventory increases with firm size. These findings have important implications for practice. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1604932 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1604932 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1604932 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1652227_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Xiangsheng Dou Author-X-Name-First: Xiangsheng Author-X-Name-Last: Dou Author-Name: Shuxiu Qi Author-X-Name-First: Shuxiu Author-X-Name-Last: Qi Title: The choice of green bond financing instruments Abstract: Green bonds, as one of the main tools of green finance, have become an important choice of enterprises in green industries. Therefore, it has become an important theoretical and practical hot topic whether to select and what factors affect a choice to issue labeled green bonds for enterprises that meet the standards of green bonds. This paper employs the Logit model to demonstrate the impact of policy difference on the choice of green bond financing instruments. The results indicate that the type of bonds and the purpose of raising funds are the important factors affecting enterprises to issue labeled green bonds under policy difference caused by “multi-sector supervision” on China’s bond markets. The government must make full use of these key factors to formulate relevant policies to promote the development of green bond financing market. Journal: Cogent Business & Management Issue: 1 Volume: 6 Year: 2019 Month: 01 X-DOI: 10.1080/23311975.2019.1652227 File-URL: http://hdl.handle.net/10.1080/23311975.2019.1652227 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1652227 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1766736_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Xiangsheng Dou Author-X-Name-First: Xiangsheng Author-X-Name-Last: Dou Title: Big data and smart aviation information management system Abstract: Aviation industry is facing two major challenges of safety and performance improvement. They will be expected to be resolved in the context of big data. This paper focuses on the impact of big data on aviation industry and the construction of aviation big data platform and its information systems. Firstly, paper analyzes the relationship between big data and the development of smart aviation industry. Then, paper argues the basic ideas and framework for the construction of aviation big data platform and information system. Finally, paper proposes a multi-layer network correlation analysis method and applies it to analyze the spectrum and coupling degree of aviation big data information system. The research finds that aviation big data plays a very important role in the development of smart aviation industry, and the safety and performance of aircraft can be significantly improved through the construction of aviation big data information platform and information system, as well as the use of multilayer network correlation analysis methods. This paper provides ideas and countermeasures for the planning and construction of national aviation big data platform and information system, the construction of global aviation big data cooperation mechanism and the development of aviation big data technology. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1766736 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1766736 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1766736 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1781994_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lisbeth Mary John Author-X-Name-First: Lisbeth Mary Author-X-Name-Last: John Author-Name: Muhammad Shafi Author-X-Name-First: Muhammad Author-X-Name-Last: Shafi Title: Impact of organizational structure and social support on pro-social rule breaking: A frontline perspective Abstract: Scholars over the past two decades have shed significant light on employee pro-social rule-breaking behaviors. Yet, the organizational and contextual variables and their influence on these behaviors are not properly considered. This paper focuses on frontline pro-social rule breaking and examines the influence of two elements of organizational environment; namely, organizational structure and social support, on the three types of pro-social rule breaking, using cross sectional survey data of frontline employees of two Indian-scheduled commercial banks. The results show that organizational structure and social support have differential influences on job-oriented, customer-oriented, and co-worker-oriented pro-social rule breaking. Researchers deliberated the impact of structural elements; namely, participation in decision-making, hierarchy of authority, job codification, rule enforcement, and perception of social support, thus identifying the drivers and inhibitors of the behaviors. Paper also offers guidelines for managing the three types of pro-social rule breaking via managerial practices and policy interventions. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1781994 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1781994 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1781994 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1712766_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Davood Ghorbanzadeh Author-X-Name-First: Davood Author-X-Name-Last: Ghorbanzadeh Author-Name: Hamidreza Saeednia Author-X-Name-First: Hamidreza Author-X-Name-Last: Saeednia Author-Name: Atena Rahehagh Author-X-Name-First: Atena Author-X-Name-Last: Rahehagh Title: Antecedents and consequences of brand passion among young smartphone consumers: evidence of Iran Abstract: As emotional consumer-brand relationships have a high impact on consumer behavior, brand managers tend to create passionate brands, e.g. by using emotional advertising messages. Although the role of emotions is frequently discussed in marketing literature, the causalities of brand passion are rudimentarily analyzed in empirical research. The aim of this study is investigating the antecedents (affective brand experience, brand prestige, brand identification and, brand trust) and consequences (positive word of mouth and willingness to pay price premium) passion to Smartphone brands among young consumers. The research model was tested using data convenient sampling collected from students of Azad University in Tehran City. The numbers of valid observations were 384. Structure equation modeling using Lisrel 8.80 software was used to verify and validate the research model. The results revealed that affective brand experience, brand identification, and brand trust (as important antecedents) has a positive and significant impact on brand passion. In addition, brand prestige has not a positive impact on brand passion. Finally, brand passion has a positive and significant impact on positive word of mouth and willingness to pay a higher price for the brand. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1712766 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1712766 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1712766 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1736866_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: A. E. Adegboyegun Author-X-Name-First: A. E. Author-X-Name-Last: Adegboyegun Author-Name: M. E. Alade Author-X-Name-First: M. E. Author-X-Name-Last: Alade Author-Name: E. Ben-Caleb Author-X-Name-First: E. Author-X-Name-Last: Ben-Caleb Author-Name: A. O. Ademola Author-X-Name-First: A. O. Author-X-Name-Last: Ademola Author-Name: D. F. Eluyela Author-X-Name-First: D. F. Author-X-Name-Last: Eluyela Author-Name: O. A. Oladipo Author-X-Name-First: O. A. Author-X-Name-Last: Oladipo Title: Integrated reporting and corporate performance in Nigeria: Evidence from the banking industry Abstract: The study examined the impact of integrated reporting on the performance of corporate organizations in Nigeria between 2009 and 2018. The major motivation for the study was the clarion call and the outcry by the public as regards environmental degradation due to firm activities. Unfortunately, such outcry were not really heard as information about the environment has not really been captured in the reports of firms which then makes them not accountable to their immediate environment. In the light of this necessity, the study which considered thirteen banks due to unavailability of data for the intended periods for the remaining five, used profit after tax as the dependent variable and also used IR index as a blend of financial and sustainability reporting, debt to equity ratio and total asset as independent variables. The study employed the classical Ordinary Least Square and Panel Co-integration techniques for analysis revealing that while IR has no significant impact on corporate performance in the short run, it has a significant relationship with firm performance in the long run. Hence, it was recommended that reporting authorities such as the FRCN should mandate firms to adopt the IR standard just like in South Africa as stipulated in their King’s Code of Governance in a bid to strengthen such long run relationship. Also, non-financial information that embraces long-term forecasting should be included in corporate reports in a bid to educate relevant entities about its long-term prospects and its ability to continue in the foreseeable future. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1736866 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1736866 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1736866 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1739495_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Chavis Ketkaew Author-X-Name-First: Chavis Author-X-Name-Last: Ketkaew Author-Name: Chutima Sukitprapanon Author-X-Name-First: Chutima Author-X-Name-Last: Sukitprapanon Author-Name: Phaninee Naruetharadhol Author-X-Name-First: Phaninee Author-X-Name-Last: Naruetharadhol Title: Association between retirement behavior and financial goals: A comparison between urban and rural citizens in China Abstract: This study compares the financial planning behavior of urban and rural citizens in China. Data from 399 urban citizens and 315 rural citizens were analyzed by applying the structural equation modeling (SEM) approach and the multi-group analysis (MGA) so that urban and rural citizens’ retirement behaviors were able to compare. We found that an individual’s retirement behavior is related to perceived retirement benefits, perceived health status, financial attainment capacity, and perceived parental burden. The SEM model also suggested the positive relationship between retirement behavior and individual short-term financial goals, which in turn influence long-term financial goals. Finally, the MGA indicated behavior differences between rural and urban citizens in terms of retirement benefit sufficiency and perceived parental burden. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1739495 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1739495 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1739495 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1739489_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Maryam Muti Altalhi Author-X-Name-First: Maryam Muti Author-X-Name-Last: Altalhi Title: Social co-creation acceptance among females in Saudi Arabia Abstract: The present study develops a model to investigate how social influence can motivate customers towards their involvement in social co-creation. It also investigates how customers’ co-creation factors affect their intention to participate in future co-creation. An empirical study was conducted using an online questionnaire. The data was collected from 632 samples and analysed using a Structural Equation Modelling (SEM) approach. The final model estimates that co-creation factors significantly impact the behavioural intention of social co-creation. Social influence has a positive relationship with all the co-creation experiences factors. Subsequently, social influence affects the behavioural intention of social co-creation indirectly through hedonic value and customer learning value. Results revealed that customers’ co-creation experiences were affected by social influence, co-creation activities, and demographics (family and financial background), showing their future intention to engage in social co-creation. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1739489 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1739489 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1739489 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1787735_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Courage Mlambo Author-X-Name-First: Courage Author-X-Name-Last: Mlambo Title: Exchange rate and manufacturing sector performance in SACU states Abstract: This study sought to examine the impact of the exchange rate on manufacturing performance in SACU states. The manufacturing sector is an avenue for trade expansion and it is a vital source of innovation and competitiveness and it makes outsized contributions to exports and productivity growth. Manufacturing in SACU countries is hampered by structural shortcomings such as the exchange rate and other factors. Given this background, the study employed the panel group FMOLS and PMG approaches for the period 1995–2016. Results showed that the exchange rate, imports and FDI have a negative relationship with manufacturing performance. Exports and inflation had a positive relationship with manufacturing performance. Based on the findings of the study, it is recommended that SACU countries need to formulate informed policies that align the exchange rate to the actual needs of the manufacturing sector. Policymakers need to know which subsectors of the manufacturing sector will be affected by an exchange rate change and they also need to know the magnitude of the impact so that they can make informed decisions. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1787735 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1787735 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1787735 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1751021_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dian Palupi Restuputri Author-X-Name-First: Dian Palupi Author-X-Name-Last: Restuputri Author-Name: Ilyas Masudin Author-X-Name-First: Ilyas Author-X-Name-Last: Masudin Author-Name: Citra Permata Sari Author-X-Name-First: Citra Permata Author-X-Name-Last: Sari Title: Customers perception on logistics service quality using Kansei engineering: empirical evidence from indonesian logistics providers Abstract: This article designed a service model in logistics services for document and package delivery through the exploration of service element relationships and customer perceived (i.e. Kansei). Kansei engineering is used in this article to design 24 questionnaire instruments and 41 services attribute questionnaire instruments. The questionnaire was distributed by purposive sampling with a total of 100 respondents in logistics services: package delivery services, package tracking services, and package delivery services. In this study, Partial Least Square for Structural Equation Modelling (PLS-SEM) is used to analyze the relationship between Kansei and the logistics service elements. The results indicate that Kansei’s words affect significantly on the three logistics services. The results of this study indicate that the variables obtained from Kansei words have a significant effect on 16 elements of logistics services. The innovative Kansei word has the most influence in the delivery service, the reliable Kansei word has the most influence in the tracking service, the reliable and adjustable Kansei word has the most impact in the delivery service. This study also produces the best service attributes at each service stage to improve the quality of logistics services. This finding has important implications for logistics managers in designing services that take into account elements of customer-based voice services. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1751021 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1751021 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1751021 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1798066_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Chairy Chairy Author-X-Name-First: Chairy Author-X-Name-Last: Chairy Author-Name: Jhanghiz Syahrivar Author-X-Name-First: Jhanghiz Author-X-Name-Last: Syahrivar Title: You reap what you sow: The role of Karma in Green purchase Abstract: In line with the growing popularity of the green economy in recent years, green marketing is also gaining more prominence in the academic world. One interesting research direction in this area is the role of religion in the consumption of green products. This is the first study that investigates the role of “Karma” in the green purchase intention of Buddhist minority in Indonesia—most of them are Chinese descent. Karma, a doctrine most prominent in Buddhism, is the belief that one’s deeds in the present will influence his or her fate in the future or in the next life. In this study, spirituality and long-term orientation were predicted to mediate the relationship between karma and green purchase intention. For this study, we gathered 148 Indonesian Buddhists. We employed Composite Confirmatory Analysis via ADANCO PLS-SEM software to analyse the hypotheses and derive our conclusion. The results of this study reveal that 1) karma has a positive effect on green purchase intention, 2) There is a partial mediation of spirituality in the relationship between karma and green purchase intention and, 3) Karma has a positive effect on spirituality and long-term orientation. Theoretical contribution as well as managerial implications of this study, especially for green marketing practitioners targeting Buddhist consumers, are discussed. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1798066 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1798066 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1798066 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1858524_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Brighton Nyagadza Author-X-Name-First: Brighton Author-X-Name-Last: Nyagadza Author-Name: Ernest M. Kadembo Author-X-Name-First: Ernest M. Author-X-Name-Last: Kadembo Author-Name: Africa Makasi Author-X-Name-First: Africa Author-X-Name-Last: Makasi Title: Structurally validated scale of measuring the link between corporate storytelling for branding & internal stakeholders’ corporate brand perceptions Abstract: The research purpose was to assess the link between corporate storytelling for branding and internal stakeholders’ corporate brand perceptions. Nomothetic quantitative explanatory research design anchored on positivist paradigm was applied. Data were collected via physical self-administered survey, resulting in 335 responses from 6 selected companies listed on the Zimbabwe Stock Exchange (ZSE), in 6 industrial sectors. Structural Equation Modelling (SEM) using AMOS version 6 software, was used to test the propositions. Results depicted that there is a positive link between corporate stories for branding elements such as corporate activities (r(335) =.15, p =.01), corporate values (r(335) =.84, p <.001), corporate associations (r(335) =.60, p <.001), corporate personality (r(335) =.90, p <.001) and emotional attachment with internal stakeholders’ corporate brand perceptions (r(335) =.74, p <.001). It was recommended that the management of the selected listed companies need to consider internal stakeholders in creating convincing corporate stories for branding which yield positive perceptions. The research contributes to theory, practice and future research directions. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1858524 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1858524 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1858524 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1823582_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Phuong Anh Nguyen Author-X-Name-First: Phuong Anh Author-X-Name-Last: Nguyen Author-Name: Linh Dan Pham Author-X-Name-First: Linh Dan Author-X-Name-Last: Pham Title: Non-parametric analysis of bank merger gains: The case of Vietnam Abstract: Over the last years, the banking sector in Vietnam has been going through the restructuring period, in order to cope with non-performing loans and build up mergers and acquisitions. This paper applies the non-parametric method proposed by Bogetoft and Wang in 2005 to evaluate the bank merger gains in Vietnam during the period 2010–2016. The potential gains from mergers are thus estimated and decomposed into technical efficiency, scale efficiency and harmony effect. The results indicate that under the production approach, all six mergers obtain potential gains with the main sources from technical efficiency and harmony effect. Under the intermediation approach, five mergers exhibit potential gains with the main source from harmony effect, while technical efficiency contributes to the potential gain of two mergers. Accordingly, banks could benefit from the new management or learn from the more efficient ones and reap benefits from harmony effect by reallocating the service portfolio of related parties in the merger to boost their activities. The post-merger efficiency scores are also calculated and are found to increase slightly compared to the efficiency scores before merger, which supports the statement that mergers help banks improve their efficiency. This paper contributes to the gap of lacking analysis on mergers and acquisitions in Vietnam banking sector. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1823582 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1823582 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1823582 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1762963_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Saheb Imani Author-X-Name-First: Saheb Author-X-Name-Last: Imani Author-Name: Pantea Foroudi Author-X-Name-First: Pantea Author-X-Name-Last: Foroudi Author-Name: Nader Seyyedamiri Author-X-Name-First: Nader Author-X-Name-Last: Seyyedamiri Author-Name: Niloofar Dehghani Author-X-Name-First: Niloofar Author-X-Name-Last: Dehghani Title: Improving employees’ performance through internal marketing and organizational learning: Mediating role of organizational innovation in an emerging market Abstract: This study identifies a specific relationship between internal marketing and organizational learning as the key drivers of organizational innovation, which build employees performance in the context of the petroleum industry. A model of the antecedents of organizational innovation was examined in a survey conducted among managers and employed specialists working in the oil industry in Iran. Structural equation modelling via Smart PLS was employed to gain insight into the various influences and relationships. We empirically scrutinized relationships between these constructs by validating a conceptual model employing SEM. The results indicate that internal marketing and organizational learning are key drivers of organizational innovation, which they are build employees performance. As well as, the results clarify that it is possible to improve the level of employee performance even through the complementary partial mediating role of organizational innovation. Additionally, this study makes a managerial contribution to the understanding of internal marketing, organizational learning and innovation on employee performance. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1762963 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1762963 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1762963 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1818368_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: I. Wayan Gde Sarmawa Author-X-Name-First: I. Wayan Gde Author-X-Name-Last: Sarmawa Author-Name: Anak Agung Dwi Widyani Author-X-Name-First: Anak Agung Dwi Author-X-Name-Last: Widyani Author-Name: Ida Ayu Putu Widani Sugianingrat Author-X-Name-First: Ida Ayu Putu Widani Author-X-Name-Last: Sugianingrat Author-Name: Ida Ayu Oka Martini Author-X-Name-First: Ida Ayu Oka Author-X-Name-Last: Martini Title: Ethical entrepreneurial leadership and organizational trust for organizational sustainability Abstract: This study aims to examine and analyze the role of ethics in entrepreneurial leadership, and its influence on organizational trust and organizational sustainability. This study also analyzes the role of organizational trust in mediating the relationship of ethical entrepreneurial leadership to organizational sustainability. This research was conducted at the Village Credit Institution (Lembaga Perkreditan Desa/LPD) in Bali. The total population of active LPD in Bali in 2018 was 1,422 units. The number of samples is determined based on the Slovin formula with a precision level of 10%. The calculation results obtained a total sample of 93 LPD. The determination of the number of samples in each group is done by stratified proportional random sampling. Data collection was carried out by distributing questionnaires to the leaders of the LPD. The data collected was analyzed with the SmartPLS 3.0 program. The results of the analysis show that ethics is significantly a part of entrepreneurial leadership, so leaders who reflect entrepreneurial leadership styles and prioritize ethical behavior can be referred to as ethical entrepreneurial leadership styles. The ethical entrepreneurial leadership style shows a significant positive effect on organizational trust, but not significantly on organizational sustainability. Organizational trust has a significant positive effect on organizational sustainability. The results also show that organizational trust acts as a full mediator in the relationship between ethical entrepreneurial leadership and organizational sustainability. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1818368 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1818368 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1818368 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1826089_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Cosmas Ikechukwu Asogwa Author-X-Name-First: Cosmas Ikechukwu Author-X-Name-Last: Asogwa Author-Name: Osmund Chinweoda Ugwu Author-X-Name-First: Osmund Chinweoda Author-X-Name-Last: Ugwu Author-Name: Godwin Keres Okoro Okereke Author-X-Name-First: Godwin Keres Okoro Author-X-Name-Last: Okereke Author-Name: Adedoyin Samuel Author-X-Name-First: Adedoyin Author-X-Name-Last: Samuel Author-Name: Airenvbahihe Igbinedion Author-X-Name-First: Airenvbahihe Author-X-Name-Last: Igbinedion Author-Name: Anthonia Uju Uzuagu Author-X-Name-First: Anthonia Uju Author-X-Name-Last: Uzuagu Author-Name: Samson Ige Abolarinwa Author-X-Name-First: Samson Ige Author-X-Name-Last: Abolarinwa Title: Corporate social responsibility intensity: Shareholders’ value adding or destroying? Abstract: This paper examines whether an intensification of corporate social responsibility activities adds or destroys firms’ value in Nigeria. Fixed effect regression analytic tool was used to analyze the data from a sample of 56 listed firms on Nigerian Stock Exchange (NSE) between 2009 and 2018. We followed environmental, social and economic responsibility activities rating based on Global Reporting Initiative (GRI) disclosure guidelines and Korean Economic Justice Institutes (KEJI) social responsibility efficient interpolation rating formula in the measure of firms’ social responsibility. The study found that firms that engage in intensive social responsibility yielded positive and insignificant effect on firms’ stock value. This implied that an aggressive social responsibility is not the best approach as it possesses the potential to destroy shareholders’ value. On the other hand, we found evidence that medium social responsibility model significantly affected firms’ financial performance (coefficient = 0.165; p-value >0.05), which suggests that the best social responsibility strategy that significantly increases shareholders’ value is the middle course model. A further test showed that generally environmental, social and economic responsibility activities of firms significantly add to firms’ market value (Coefficients = 0.028; 0.216; 0.037; p-values<0.05). However, the degree of the effect is contingent on the intensity of the activities and governance structures. Governance structure and board diversity explained firms’ efficient CSR strategy that promotes middle course strategies while CSR aggressiveness is explained by unitary model of board leadership. Thus, implementation within an industry average performance adds significantly to investors’ value provided that there is effective corporate governance structure. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1826089 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1826089 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1826089 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1804181_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hendy Mustiko Aji Author-X-Name-First: Hendy Mustiko Author-X-Name-Last: Aji Author-Name: Izra Berakon Author-X-Name-First: Izra Author-X-Name-Last: Berakon Author-Name: Maizaitulaidawati Md Husin Author-X-Name-First: Maizaitulaidawati Author-X-Name-Last: Md Husin Title: COVID-19 and e-wallet usage intention: A multigroup analysis between Indonesia and Malaysia Abstract: Physical distancing policy that is encouraged by the World Health Organization (WHO) has inspired consumers to do contactless activities, including payment transaction. Government authorities in a growing number of countries are taking actions to encourage contactless payments as the COVID-19 pandemic escalates. People are worried that novel coronavirus (SARS-Cov2) can be transmitted through physical money. It drives them to shift to e-wallet. Due to a lack of study on this topic, the present study contributes to the literature by examining the effect of perceived risk, government support, and perceived usefulness on customers’ intention to use e-wallet during COVID-19 outbreak. To give more fruitful insight, another major contribution of this study is investigating the group difference between Indonesia and Malaysia in the overall model. Questionnaires are distributed to the respondents by using a proportional sampling technique. As a result, 259 total respondents from Indonesia and 207 from Malaysia are collected. Both countries are selected because Indonesia and Malaysia can be considered as the two-worst countries in ASEAN affected by COVID-19. The model is tested using PLS-Structural Equation Modeling (SEM) approach. The results show that the effects of government support on the intention to use e-wallets differ between countries. Besides, perceived usefulness fully mediated government support-intention to use e-wallets relationship, and partially mediated the effect of perceived risk on intention to use e-wallets. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1804181 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1804181 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1804181 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1751904_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Maryam Ekaabi Author-X-Name-First: Maryam Author-X-Name-Last: Ekaabi Author-Name: Khalizani Khalid Author-X-Name-First: Khalizani Author-X-Name-Last: Khalid Author-Name: Ross Davidson Author-X-Name-First: Ross Author-X-Name-Last: Davidson Title: The service quality and satisfaction of smart policing in the UAE Abstract: The purpose of this paper is to investigate the multidimensional constructs of smart policing service quality, and the impact of these dimension on the satisfaction levels of UAE residents. An online survey was conducted using a sample of 230 respondents and analyzed using structural equation modeling. The findings of this study confirm that integrity and serviceability have a significant and positive impact on satisfaction. When hedonic dimensions are controlled, it was found that integrity, transparency, responsivity, interactivity, and serviceability are significant predictors of satisfaction. When utilitarian dimensions are controlled, only integrity, transparency, interactivity and serviceability are significant related to satisfaction. This study contributes to the policing and service quality research because limited studies demonstrate how smart policing service quality dimensions drive satisfaction. This research extends beyond current e-service quality models by addressing the importance of utilitarian dimension in police services quality. Such factors and their strategic relation to satisfaction are often overlooked in the public sector for the sake of maintaining long term relationships with residents; a sector in which users are believed to be mostly driven by hedonic motives. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1751904 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1751904 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1751904 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1735804_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Blaine McCormick Author-X-Name-First: Blaine Author-X-Name-Last: McCormick Author-Name: Burton W. Folsom Author-X-Name-First: Burton W. Author-X-Name-Last: Folsom Title: The greatest entrepreneurs and businesspeople in American history: A replication of the 2001 ranking Abstract: This paper replicates a 2001 ranking of the greatest entrepreneurs and businesspeople in American business history. In 2011, we surveyed forty-one experts who collectively ranked Henry Ford at the top of the poll with Apple’s Steve Jobs landing in the top ten as a new entry. This replication study presents the survey methodology for the 2011 expert pool for the first time in hopes that other researchers might consider extensions of this study in other countries. We also surveyed participants about the greatest minority and greatest female entrepreneur as well as most underrated entrepreneur. We plan to conduct a third ranking in 2021 to continue this conversation into future decades. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1735804 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1735804 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1735804 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1812220_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Doreen Musimenta Author-X-Name-First: Doreen Author-X-Name-Last: Musimenta Title: Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda Abstract: The purpose of this study is to examine the relationship between knowledge requirements, complexity of the tax system and tax compliance in Uganda while exploring the indirect effects of compliance costs. The research design was cross sectional and correlational using VAT registered withholding agents. This study results suggest that knowledge requirements do not have a significant relationship with compliance costs. Knowledge requirements are best suited in explaining the internal costs of compliance than external costs. Our results indicated that taxpayers have sufficient tax knowledge to enable them comply with taxes but that does not rule out the fact that taxpayers still incur the cost of complying. When the system of taxation becomes more complex, then the cost of complying also becomes high. The complex tax systems require taxpayers to obtain extra training as well as seeking external professional advice in order to comply. Therefore, that tax complexity has a direct and indirect impact (through compliance costs) on tax compliance. Rather than focusing only on the importance of the normal analytical deliberation of knowledge requirements and tax complexity by taxpayers in influencing their tax compliance, the current paper shows that in addition, the indirect effect of compliance costs in establishing the basis for understanding taxpayers’ compliance. Methodologically, this study solicits responses from taxpayers who are deemed to be tax compliant and have been designated to withhold VAT (which is one of the biggest indirect taxes collected in Uganda) in addition to paying income taxes. This probably offers a unique way of deriving better results than previous studies which have basically concentrated on just taxpayers regardless of whether they are presumed compliant or not. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1812220 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1812220 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1812220 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1793523_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tendai Douglas Svotwa Author-X-Name-First: Tendai Douglas Author-X-Name-Last: Svotwa Author-Name: Mornay Roberts-Lombard Author-X-Name-First: Mornay Author-X-Name-Last: Roberts-Lombard Author-Name: Olumide Jaiyeoba Author-X-Name-First: Olumide Author-X-Name-Last: Jaiyeoba Title: Black Friday rituals, customer perceived value and loyalty among young adult customers in South Africa: A Stimulus-Organism-Response perspective Abstract: The study explores the nexus of relationship between Black Friday rituals, customer value and customer loyalty among young adult customers in South Africa. A descriptive research design was followed and data were collected from 400 young adult customers aged 18–35 in the Gauteng province of South Africa through self-administered questionnaires. Furthermore, the measurement and structural models were assessed using Amos 23.0. Relational capital and social influence significantly and positively influence customer-perceived value, while customer-perceived value significantly and positively influences the customer loyalty of young adult customers towards Black Friday rituals. The testing of the proposed model validates the relationships that are hypothesised between the independent variables (cognitive capital, relational capital, social identification, social influence, social convenience), customer-perceived value and customer loyalty of young adult customers. The findings assist retailers in understanding how relational capital and social influence can strengthen the perceived value perception of young adult customers towards Black Friday rituals, leading to customer loyalty. The study focused on the customer loyalty of young adult customers of Black Friday rituals and determined the interrelationships of the extent to which they encounter customer-perceived value and related constructs. However, a limited number of studies have examined how the Stimulus-Organism-Response theory is applied to customer-perceived value and customer loyalty from an emerging African market perspective. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1793523 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1793523 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1793523 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1818998_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kanwal Hussain Author-X-Name-First: Kanwal Author-X-Name-Last: Hussain Author-Name: Zuhair Abbas Author-X-Name-First: Zuhair Author-X-Name-Last: Abbas Author-Name: Saba Gulzar Author-X-Name-First: Saba Author-X-Name-Last: Gulzar Author-Name: Abdul Bashiru Jibril Author-X-Name-First: Abdul Bashiru Author-X-Name-Last: Jibril Author-Name: Altaf Hussain Author-X-Name-First: Altaf Author-X-Name-Last: Hussain Title: Examining the impact of abusive supervision on employees’ psychological wellbeing and turnover intention: The mediating role of intrinsic motivation Abstract: The competitiveness and sustainability of employees in service and non-service-based organizations continue to trigger scholars’ interest to investigate the related factors. As per the review of literature, there are only a few studies have been conducted on abusive supervision and intrinsic motivation about employee psychological wellbeing and turnover intention. We applied the social exchange theory to abusive supervisors at the workplace. This study, therefore, explores the direct and indirect relationship between abusive supervision on subordinate psychological wellbeing and turnover in service-based organizations. This empirical study employs a quantitative research methodology to establish the mediating influence of intrinsic motivation between the underlying constructs. Out of 300 research questionnaires distributed to full-time employees working in service-based organizations in Pakistan, 225 responses were successful for analysis, and validation was conducted through partial least square structural equation modelling (PLS-SEM). The results of this study demonstrate that abusive supervision (AS) positively impacting on both psychological wellbeing (PWB) and turnover intentions (TI) of the employees. More importantly, intrinsic motivation (IM) is also positively and significantly mediate the relationship between AS and PWB, and AS and TI. The study provides substantial implications to managers and leaders by redesigning existing strategies to promote a feasible culture within the working environment for the employees to improve performance. The current study enhances existing literature on employee wellbeing and human resource management by integrating intrinsic motivation (IM) as a mediation model/concept. Limitations and future research directions have been discussed in the entire paper. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1818998 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1818998 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1818998 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1788875_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Raj Maham Author-X-Name-First: Raj Author-X-Name-Last: Maham Author-Name: Omar Khalid Bhatti Author-X-Name-First: Omar Khalid Author-X-Name-Last: Bhatti Author-Name: Ali Osman Öztürk Author-X-Name-First: Ali Osman Author-X-Name-Last: Öztürk Title: Impact of Islamic spirituality and Islamic social responsibility on employee happiness with perceived organizational justice as a mediator Abstract: The notion of employee happiness based on the Western mindset has received tremendous focus by researchers across organizational sciences for a long time. However, it seems that these studies have not paid sufficient attention on the model of employee happiness across other societies and religions such as the Islamic framework. The religion of Islam is a comprehensive and inclusive code of life which provides appropriate solutions to manage employee happiness concerns. The significance of the study provides an insight on how happiness can be enhanced within organizations by the practices of Islamic spirituality (IS) and Islamic social responsibility (ISR). Employee happiness is observed by individuals practising and demonstrating IS and ISR at the workplace. Additionally, this study examines the mediating role of perceived organizational justice between IS, ISR and employee happiness. This empirical investigation attempts to enhance our understanding of how IS and ISR impact employee happiness in the banking sector of Pakistan. The study uses survey data drawn from 500 employees working in Pakistani banks. Multiple regression is conducted to examine the impact of IS and ISR on employee happiness and perceived organizational justice as a mediator. The implication of this study is useful for trainers, educators, policy makers as practitioners, and researchers from various fields including organizational management, leadership and human development. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1788875 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1788875 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1788875 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1796270_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Asrar-Ul-Haq Author-X-Name-First: Muhammad Author-X-Name-Last: Asrar-Ul-Haq Author-Name: Shaheera Amin Author-X-Name-First: Shaheera Author-X-Name-Last: Amin Author-Name: Hafiz Yasir Ali Author-X-Name-First: Hafiz Yasir Author-X-Name-Last: Ali Author-Name: Muhammad Waheed Akhtar Author-X-Name-First: Muhammad Waheed Author-X-Name-Last: Akhtar Author-Name: Moazzam Ali Author-X-Name-First: Moazzam Author-X-Name-Last: Ali Author-Name: Sadaf Noor Author-X-Name-First: Sadaf Author-X-Name-Last: Noor Author-Name: Kashif Aslam Author-X-Name-First: Kashif Author-X-Name-Last: Aslam Author-Name: Ali Khalid Author-X-Name-First: Ali Author-X-Name-Last: Khalid Title: Congruence of perceptions between bank managers and subordinates about leadership style and performance in Pakistan Abstract: The purpose of this study was to examine the congruence between managers’ (self) and subordinates’ perceptions about their leadership styles and its impact on performance outcomes. Leadership styles (independent variables) included transformational leadership, transactional leadership and laissez-faire leadership. The outcomes (dependent variables) consisted of effectiveness, extra effort, and satisfaction. The data were collected from 65 banks (65 managers and 225 subordinates) using MLQ 360 (5 X Short) by Bass and Avolio. The managers responded about their self-perceived leadership styles and its relationship with performance outcomes. The subordinates responded about their perceptions of managers’ leadership styles and its impact on their performance outcomes. The data were analyzed using descriptive statistics (ANOVA) and inferential statistics (regression analysis). The results indicated significant differences between managers’ (self) and subordinates’ perceptions about their leadership styles at dimension level. In addition, a significant difference was found between managers and subordinates about the impact of transformational leadership style and laissez-faire leadership style on different outcomes. Certain implications of the study and limitations are also discussed. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1796270 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1796270 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1796270 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1825042_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Nazam Author-X-Name-First: Muhammad Author-X-Name-Last: Nazam Author-Name: Muhammad Hashim Author-X-Name-First: Muhammad Author-X-Name-Last: Hashim Author-Name: Sajjad Ahmad Baig Author-X-Name-First: Sajjad Author-X-Name-Last: Ahmad Baig Author-Name: Muhammad Abrar Author-X-Name-First: Muhammad Author-X-Name-Last: Abrar Author-Name: Hakeem Ur Rehman Author-X-Name-First: Hakeem Author-X-Name-Last: Ur Rehman Author-Name: Muhammad Nazim Author-X-Name-First: Muhammad Author-X-Name-Last: Nazim Author-Name: Ali Raza Author-X-Name-First: Ali Author-X-Name-Last: Raza Title: Categorizing the barriers in adopting sustainable supply chain initiatives: A way-forward towards business excellence Abstract: Sustainable supply chain initiatives (SSCI) increasingly attract the interest of industrialists, policy makers and academia in achieving business excellence. There is a tremendous pressure from stakeholders to adopt sustainable supply chain practices in manufacturing of hygienic products. Agro-based industries in emerging economies like Pakistan are at initial stage in tackling with many barriers to implement (SSCI). The purpose of this study is to categorise the barriers and formulate a multi-criteria decision-making (MCDM) framework based on fuzzy analytical hierarchy process (FAHP) which effectively handles the subjectivity and complexity of experts’ inputs. The top seven barriers regarding the implementation of (SSCI) in this study were identified namely: (1) lack of sustainable outsourcing, (2) lack of sustainable production and distribution, (3) fear and resistance towards sustainable competitiveness and innovation, (4) trust deficit on sustainable buyer–supplier relationship, (5) lack of sustainable marketing and organizational culture, (6) difficulty in sustainable knowledge sharing (7) complexity in adopting sustainable technology practices. The key findings highlight that lack of sustainable outsourcing factor is key barrier for adopting (SSCI). Finally, the sensitivity analysis is applied to confirm the suitability among the ranked barriers. The outcome of this research would be supportive measures for the stakeholders by providing insights on barriers to implement (SSCI) concept for achieving sustainable development goals in line towards business excellence. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1825042 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1825042 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1825042 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1785107_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Iman Tohidian Author-X-Name-First: Iman Author-X-Name-Last: Tohidian Author-Name: Abbas Abbaspour Author-X-Name-First: Abbas Author-X-Name-Last: Abbaspour Title: EMPLOYEES’ decision-making power in universities: Employees’ right or taken for granted REALITIES? Abstract: Internationally, state and non-state organizations are often managed based on an organization chart where sections are illustrated based on their management and decision-making power. Employees, as the main administrative body at these organizations, are generally represented as executive work forces—required to do whatever is assigned to them by senior management. Previous studies have investigated employees’ job satisfaction within different contexts and from divergent perspectives. However, little attention has been paid to exploring employees’ thinking power and their decision-making role within the organizations. This study explored the perspectives of 73 (46 male/27 female) university employees. The anonymized interviewees’ responses were submitted to three top-level managers for their consideration. This paper presents the employees’ feedback and managers’ suggestions and proposes a series of recommendations around effective decision-making. The paper argues that it is important to engage top-tier management with the views of employees to improve relationships and productivity within organizations. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1785107 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1785107 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1785107 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1853997_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nouf Al Bazie Author-X-Name-First: Nouf Author-X-Name-Last: Al Bazie Author-Name: Ashley Braganza Author-X-Name-First: Ashley Author-X-Name-Last: Braganza Title: Challenges of change facing entrepreneurs and Kuwaiti SMEs Abstract: This research paper addresses a clear question: what are the critical factors that policy makers and entrepreneurs need to be aware of when operating in transitional economies in order to sustain SMEs? The SME sector is critically important to Kuwait’s transformation to a broad-based economy: one that is not reliant on oil alone. We studied Kuwaiti SMEs to identify criteria for change to survive in the nascent market. Our aim is to discuss these criteria in order to focus the attention of entrepreneurs and policy leaders. Policy makers should facilitate effective responses to change by SMEs; however, SMEs must address the challenges via effective change management. This process can be enhanced by policy makers promoting awareness of the factors discussed in this paper. Data was collected via interviews and a focus group with Kuwaiti entrepreneurs and policy makers. The data was analysed using qualitative methods to provide a rich picture of the criteria. We found seven factors that need to change in the Kuwaiti SME context. Our analysis yielded surprising results, such as SME CEOs’ lack commitment to their own business, and a lack of trust between entrepreneurs and their staff. Data collection was limited to the Kuwaiti SME sector. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1853997 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1853997 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1853997 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1767996_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ibrahim Abaasi Musenze Author-X-Name-First: Ibrahim Abaasi Author-X-Name-Last: Musenze Author-Name: Mayende Sifuna Thomas Author-X-Name-First: Mayende Sifuna Author-X-Name-Last: Thomas Title: Development and validation of a total quality management model for Uganda’s local governments Abstract: The objectives of this study were to provide reliable and valid constructs of TQM and a measurement model in the context of Uganda’s local governments (LGs) for evaluation of TQM implementation process. The paper used survey‐based data from Uganda’s LGs. Data were analysed through exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) using Analysis of moment structure (AMOS) version 20 software. Through EFA and CFA procedures, the findings show support for reliability and validity of the new TQM scale. Managerially, the instrument presented provides Uganda’s LGs with an understanding of TQM implementation to inform quality delivery. Practitioners therein, will also be able to use this instrument to evaluate their TQM implementation so as to target improvement areas. The study contributes to theory through development and validation of an original parsimonious TQM scale for the LGs that can be used to improve quality delivery. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1767996 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1767996 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1767996 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1839157_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Cosmas Ikechukwu Asogwa Author-X-Name-First: Cosmas Ikechukwu Author-X-Name-Last: Asogwa Author-Name: Osmund Chinweoda Ugwu Author-X-Name-First: Osmund Chinweoda Author-X-Name-Last: Ugwu Author-Name: Anthonia Uju Uzuagu Author-X-Name-First: Anthonia Uju Author-X-Name-Last: Uzuagu Author-Name: Samson Ige Abolarinwa Author-X-Name-First: Samson Ige Author-X-Name-Last: Abolarinwa Author-Name: Godwin Keres Okoro Okereke Author-X-Name-First: Godwin Keres Okoro Author-X-Name-Last: Okereke Author-Name: Honesta Chidiebere Anorue Author-X-Name-First: Honesta Chidiebere Author-X-Name-Last: Anorue Author-Name: Favour Amarachi Moghalu Author-X-Name-First: Favour Amarachi Author-X-Name-Last: Moghalu Title: Absorptive Capacity, Business Venturing and Performance: Corporate Governance Mediating Roles Abstract: This study offers insight through Structural Equation Modeling (SEM) into the joint impact of corporate absorptive capacity and corporate new business venturing on the performance of manufacturing firms in Nigeria as moderated by the quality governance mechanisms. Using the structured survey design, and respondents’ data from 330 employees of manufacturing firms, we provide evidence that both absorptive capacity and corporate new venturing entrepreneurship dimensions do not directly yield significant positive impact on firms’ performance. Rather, the significant effect depends on the quality of the corporate governance mechanisms. Firms’ absorptive capacity as measured by acquisition, assimilation (potential absorptive capacity), transformation, and knowledge exploitation (realized absorptive capacity) only resulted in value creation when mediated by key governance mechanisms including frequency of board meeting, and the presence of independent directors. Similar effect was detected on the effect of corporate new business entrepreneurship dimensions including innovation, proactivity, new business venturing and strategic renewal on firms’ performance in manufacturing sector. The path analysis showed that optimal board size, frequency of board meeting and the presence of independent directors jointly shape the way corporate new business entrepreneurship dimensions affect firms’ performance. By implication, weak governance occasioned agency problems that reduce the potential of corporate entrepreneurship to influence corporate financial performance positively. Overall, firms that wish to reap the benefit of knowledge management and new business venturing should develop their governance structures. Thus, board size and independent directors are expected to be optimal to enhance and achieve sufficient monitoring while frequency of board meeting should be given a priority to encourage knowledge sharing that will translate into higher financial performance. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1839157 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1839157 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1839157 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1794679_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Seyed Mostafa Seyedpour Author-X-Name-First: Seyed Mostafa Author-X-Name-Last: Seyedpour Author-Name: Ali Safari Author-X-Name-First: Ali Author-X-Name-Last: Safari Author-Name: Ali Nasr Isfahani Author-X-Name-First: Ali Author-X-Name-Last: Nasr Isfahani Title: Formulating an organizational pride model for the National Iranian Oil Company Abstract: The present study addresses the formulation of organizational pride model in the National Iranian Oil Company (NIOC). Exploratory mixed method was used in this study, of which the first phase was conducted using grounded theory. Participants of the qualitative phase of the study constituted 19 managers, directors, supervisors, and experts of the NIOC, whose interviews were analyzed to extract and formulate the desired model in the form of causative relations. Then, the findings of the qualitative phase were formulated in the form of statements, which were put to test in the quantitative phase. In line with this, a researcher-made questionnaire was administered to 381 employees of the NIOC. Upon ensuring the validity and reliability of the instrument, structural equation modeling (SEM) was used to calculate the results of the fit indicators. This model constitutes causative conditions (intrinsic motivation, sense of national pride, successful background of the organization, organizational image, and importance of the organization’s output), central phenomenon (emotional organizational pride and attitudinal organizational pride), Context (Political-legal factors, Sociocultural factors, Economic-technological factors), intervening conditions (supervisor consideration, perceived organizational justice, welfare and financial facilities, and transparency of career path), strategies (positive views about the entirety of the organization, extra-organizational positive views, job enthusiasm, employees and their families’ prejudice to the organization, and commitment to the organization’s values) and consequences (organizational identity, retention in the organization, organizational citizenship behavior, and employees’ performance enhancement). In addition, the results of the quantitative phase confirm the hypotheses and support the findings of the qualitative phase. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1794679 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1794679 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1794679 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1717051_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sofia Kjellström Author-X-Name-First: Sofia Author-X-Name-Last: Kjellström Author-Name: Oskar Törnblom Author-X-Name-First: Oskar Author-X-Name-Last: Törnblom Author-Name: Kristian Stålne Author-X-Name-First: Kristian Author-X-Name-Last: Stålne Title: A dialogue map of leader and leadership development methods: A communication tool Abstract: The dialogue map is a new pedagogical framework that provides an overview of leader and leadership development methods and is designed to facilitate dialogues about how to promote leadership development. The aim was to create and test a dialogue map. This was accomplished through an iterative process using the literature, experts on leadership development, 45 interviews, 16 questionnaire responses and 6 workshops in three large organizations with managers, professionals and human resources experts. The dialogue map is designed as a table with five categories: developmental relationships, developmental assignments, feedback-intensive processes, education and self-development activities. Each category consists of individual leader development methods and collective leadership development methods. Thirty three methods are presented. The pilot test showed that the dialogue map increased awareness about available methods and enabled more deliberate choices regarding development activities. The dialogue map contributes by providing a systematic overview of collective leadership development, not only individual leadership development. Leadership development becomes more democratized because it focuses on activities that can be done in daily work, inside and outside work, at both an individual and collective level. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1717051 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1717051 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1717051 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1816419_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: O. Opeyemi Ogueyungbo Author-X-Name-First: O. Opeyemi Author-X-Name-Last: Ogueyungbo Author-Name: L. Moses Chinonye Author-X-Name-First: L. Moses Author-X-Name-Last: Chinonye Author-Name: Ebeguki Igbinoba Author-X-Name-First: Ebeguki Author-X-Name-Last: Igbinoba Author-Name: Odunayo Salau Author-X-Name-First: Odunayo Author-X-Name-Last: Salau Author-Name: Hezekiah Falola Author-X-Name-First: Hezekiah Author-X-Name-Last: Falola Author-Name: Maxwell Olokundun Author-X-Name-First: Maxwell Author-X-Name-Last: Olokundun Title: Organisational learning and employee engagement: The mediating role of supervisory support Abstract: This study examined the effect of organisational learning on employee engagement and the mediating influence of supervisory support in some selected pharmaceutical companies in Nigeria. The survey research design was adopted to assess the subject matter. Five hundred and forty-one hundred (541) respondents were surveyed across all the selected pharmaceutical companies in Nigeria with the usage of purposive and stratified sampling technique. Only four hundred and thirty-four (434) copies of questionnaire representing (80.2%) response rate were correctly filled, returned and analysed for this study. Structural Equation Model (AMOS 23) was adopted for the analysis of the mediating influence of supervisory support on organisational learning and efficacy of employee engagement to work and job task. The results from the test of hypotheses showed that supervisory supports significantly influence organisational learning and employee engagement (R2 = 0.813 p-value = 0.000). The study emphasised continuous supervisory training programs for employee’s effective delivery of their roles should be given priority because of its role in mediating the relationship between organisational learning and employee engagement. The insights from this study would be of great value to the management of the pharmaceutical industry, and other stakeholders to develop and invest in organisational learning that will enhance job commitment and engagement of employees. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1816419 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1816419 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1816419 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1823580_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Chavis Ketkaew Author-X-Name-First: Chavis Author-X-Name-Last: Ketkaew Author-Name: Orasa Manglakakeeree Author-X-Name-First: Orasa Author-X-Name-Last: Manglakakeeree Author-Name: Phaninee Naruetharadhol Author-X-Name-First: Phaninee Author-X-Name-Last: Naruetharadhol Title: The interrelationships of work-related factors, person-environment fit, and employee turnover intention Abstract: Retaining human resources is essential for a company’s competitiveness. Losing a high-capacity employee can hurt a company’s performance. In this study, we investigate the inter-relationship among work-related factors, for instance, job stress, person-environment-fit, and quitting intention of employees in Thailand. Data were collected from 400 office workers in Bangkok, Thailand, utilizing structured questionnaires derived from the conceptual framework. The gathered data were analyzed using the structural equation modeling (SEM) approach. We found that work overload, role ambiguity, and role conflict, as mediated through job stress, would influence employee turnover intention. However, unlike the previous employee turnover intention model that factors were typically mediated through job stress, we found that higher responsibility and greater financial insecurity directly drive turnover intention (positively for financial insecurity but negatively for responsibility). Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1823580 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1823580 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1823580 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1798068_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kyunbeom Jeong Author-X-Name-First: Kyunbeom Author-X-Name-Last: Jeong Title: The effect of audit quality on analyst following Abstract: Analysts’ behavior is important, because they play a significant role in the capital market. Prior studies already show the effects of firm characteristics on analysts’ behavior, however, there was a lack of research analyzing the effects of audits on financial analysts’ behavior. Therefore, I examine the effect of audit quality on analyst following that is one of the most popular analysts’ behaviors. Higher quality audit makes the users of the financial reports more reliable, thus, this reliability makes analysts easier and more accurate to forecast earnings of that firm, then analysts are more likely to follow this firm. Using two different audit quality measures, results indicate that firms receiving high-quality audit services have more analyst following than others. These results show that audit quality is also one of the determinants of analyst following behavior. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1798068 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1798068 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1798068 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1732111_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jinghua Xie Author-X-Name-First: Jinghua Author-X-Name-Last: Xie Title: The economic determinants of tourism seasonality: A case study of the Norwegian tourism industry Abstract: Since seasonality has long been recognized as one of the most critical problems in the tourism industry, many studies have been conducted to investigate its reasons. Nevertheless, almost all the studies focus on climate and institutional reasons, ignoring the possible economic determinants. In this study, we use econometric models to estimate how economic factors such as tourist’s income, the relative costs in a tourist’s home country, and destination country affect tourism seasonality, using the seasonal demand of the Japanese and Chinese tourists in the destination of Norway as a case study. The results suggest the long-ignored economic determinants are crucial in affecting tourism seasonal concentration. Various price strategies by considering the different price sensitivity of tourists in peak and off-peak seasons are necessary to modify seasonality. The mitigating effect of economic growth on tourism seasonality is parallel to the level of economic development. The finding is in line with the expectation that global tourism seasonality due to tourists from emerging markets may debilitate as these countries keep up with growth in the future. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1732111 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1732111 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1732111 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1736848_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Zyven Rambakus Author-X-Name-First: Zyven Author-X-Name-Last: Rambakus Author-Name: Muhammad Hoque Author-X-Name-First: Muhammad Author-X-Name-Last: Hoque Author-Name: Cecile N. Gerwel Proches Author-X-Name-First: Cecile N. Author-X-Name-Last: Gerwel Proches Title: Evaluating the extent of intrapreneurship in a sugar producing company in KwaZulu-Natal, South Africa Abstract: The sugar industry in South Africa is currently facing immense challenges in the form of the sugar tax, growing negative consumer sentiment, climate change and cheap imported sugar. It is within this context that intrapreneurship can be embraced to inject vitality, flexibility, innovation and sustainability in firms in this sector. The objectives were to measure the intrapreneurial climate, determine its strengths and weaknesses as well as constraints, identify strategies to enhance the intrapreneurial culture and test their influence on intrapreneurial behaviour. This cross-sectional study assessed the extent of intrapreneurship in a major sugar producing company in South Africa using a sample of 110 managers and a self-administered online questionnaire. The findings revealed a low intrapreneurial climate, with the firm’s weaknesses revolving around leadership style, structure, culture, systems and its core activities. Its strength lies in its managers that displayed high levels of entrepreneurial orientation. Capital availability, bureaucracy, resource availability, a poorly understood innovation process, lack of leadership style and management support were perceived as barriers. Recommendations to the firm include enhancing recognition and rewards programmes, fostering team work, cross functional communication, tapping into the talent and vision of the youth, establishing an innovation board, benchmarking through employee exchange programmes and finally, implementing training and development around entrepreneurial leadership. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1736848 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1736848 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1736848 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1757843_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kyunbeom Jeong Author-X-Name-First: Kyunbeom Author-X-Name-Last: Jeong Title: Investor use of revised analyst information following management disclosures Abstract: This study investigates the use of revised analyst forecast information that is released following management disclosures. I extend the prior literature by examining the relationship between the contents of analyst forecast revisions and the content of management disclosures. I provide evidence that investor reaction is greater in response to analyst revisions that are consistent with prior management disclosures. I also find that the amount of new information is greater in the analyst revisions that are inconsistent with management disclosures, which suggests that the inconsistency of analyst information is a result of the new information. Additionally, I find that the new information causes a more significant effect if the analyst revisions are historically more accurate than the management forecasts. These results suggest that investors consider not only the timing sequence of analyst information with respect to the corporate disclosures, but also the relationship between the analyst information and the corporate disclosure in their use of revised analyst information. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1757843 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1757843 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1757843 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1763649_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Oshios Earnest Iluore Author-X-Name-First: Oshios Earnest Author-X-Name-Last: Iluore Author-Name: Angela Mamudu Onose Author-X-Name-First: Angela Author-X-Name-Last: Mamudu Onose Author-Name: Moses Emetere Author-X-Name-First: Moses Author-X-Name-Last: Emetere Title: Development of asset management model using real-time equipment monitoring (RTEM): case study of an industrial company Abstract: Globally, the issue of implementing efficient and effective asset management systems has been a challenge for most companies, especially those operating in the oil and gas industry due to the complex nature of their operations. In recent years, with the decline of oil prices, market conditions have become so competitive such that even a few minutes of downtime of equipment could lead to significant loss of revenue. A case study of an Industrial Company is presented, with the goal of assessing its current asset management system. Based on the evaluation of the current asset management system practiced by the Company, it was noted that there are significant gaps in the current practice, and the Company is yet to leverage advanced technological tools in managing its assets. Specifically, the Company does not currently have an appropriate system of tracking and monitoring its assets location, and utilization, despite the fact that the assets move from one location to another in fulfilling customer’s needs. A Real-Time Equipment Monitoring system is developed for the industrial company using GPS, Barcodes and RFID technology to provide information relating to assets location, status, condition and maintenance history which led to 30.8% increase in assets utilization. Generally, a benefit analysis carried out shows that the new system will always provide real-time observation data and instrument parameters for maintenance engineers and ultimately company managers for effective decision-making at strategic levels. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1763649 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1763649 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1763649 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1809944_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hasan Hanif Author-X-Name-First: Hasan Author-X-Name-Last: Hanif Author-Name: Muhammad Naveed Author-X-Name-First: Muhammad Author-X-Name-Last: Naveed Author-Name: Mobeen Ur Rehman Author-X-Name-First: Mobeen Ur Author-X-Name-Last: Rehman Title: Extending the forward systemic risk measure: Do sector level variables matter? Abstract: Systemic risk is of concern for economic welfare as systemic financial crisis has the potential to inefficiently lower the supply of credit to the nonfinancial sector. Conventional systemic risk measures are parsimonious in nature and are used to assess the current systemic risk contributions of financial institutions and does not highlight future systemic risk. In order to overcome the limitations of conventional systemic risk, $$\Delta {\rm{CoVa}}{{\rm{R}}^\$ }$$ΔCoVaR$ is used predict future systemic risk and the literature outlines the use of firm and state level variables in the computation. This study contributes to the existing body of knowledge by providing empirical evidence on improved computation of forward systemic risk by corroborating the distinctive impact of sector’s nature: munificence, dynamism and level of concentration. The comparison of conventional and proposed forward CoVaR provides interesting insights into the role of sector level variables in the buildup of systemic risk. The results highlight that the forecasting ability of forward ∆CoVaR predicted with sector level variables is reasonably higher than that of predicted without sector level variables. The study provides guidelines to the policy makers by providing an improved measure of future systemic risk that can that can help to avoid procycality pitfall by introducing countercyclical policies before the happening of systemic event. The results present new insights on the drivers of financial instability and provide implications for the micro- and macroprudential regulations of the banks. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1809944 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1809944 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1809944 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1830473_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anteneh Mulugeta Eyasu Author-X-Name-First: Anteneh Mulugeta Author-X-Name-Last: Eyasu Author-Name: Demoz Arefayne Author-X-Name-First: Demoz Author-X-Name-Last: Arefayne Title: The effect of corporate social responsibility on banks’ competitive advantage: Evidence from Ethiopian lion international bank S.C Abstract: Due to globalization and technological change, the current business environment in a developing country is competitive, which requires a firm’s engagement in CSR to remain competitive. Therefore, this study examined the linkage between different dimensions of CSR engagement (customer, employee, community & environmental) with the banking industry’s competitive advantage strategy and ranked the contribution of these stakeholders of CSR to their competitive advantage. The study used a cross-sectional data of 28 branches of Lion International bank of Ethiopia and analyzed using confirmatory factor analysis and structural equation model. The results showed that separate stakeholders of CSR implementation (customer, community, employee, and environment) had a positive influence on the bank’s attached elements of competitive advantage. Explicitly, the banks are more concerned about customer-based CSR and are considered the most vital factor for their competitive advantage. Conversely, banks gave the least emphasis on environment-related CSR. Hence, the bank managers should give more stress on environment-related CSR and integrating it with the firm’s business operation that might have a high impact on the firm’s competitive advantage, helping them to ensure sustainable development. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1830473 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1830473 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1830473 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1786314_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Ngoc Thang Author-X-Name-First: Nguyen Author-X-Name-Last: Ngoc Thang Author-Name: Pham Anh Tuan Author-X-Name-First: Pham Author-X-Name-Last: Anh Tuan Title: Knowledge acquisition, knowledge management strategy and innovation: An empirical study of Vietnamese firms Abstract: This paper examines two alternative views—universal and contingency—of the knowledge acquisition and innovation relationship in Vietnamese firms. Results from a survey of 130 companies show that knowledge acquisition has a positive effect on innovation. In addition, this study showed that in terms of direct effects on innovation results, the personalization strategy has a more important role than the codification strategy. However, among the two knowledge management (KM) strategies, only the codification strategy moderated the knowledge acquisition–innovation relationship. The findings also suggested that in order to achieve a high level of innovation results, the firm should not be overly dependent on the implementation of the codification strategy without paying due attention to personalization strategy. Furthermore, for firms at the nascent stage of development or those in developing countries like Vietnam, knowledge acquisition and personalization strategy can lead to innovation results. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1786314 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1786314 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1786314 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1829272_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Huong Trang Kim Author-X-Name-First: Huong Trang Author-X-Name-Last: Kim Title: Linking managers’ emotional intelligence, cognitive ability and firm performance: Insights from Vietnamese firms Abstract: The objective of our paper is to explore the impact of managers’ emotional intelligence (EQ) and cognitive ability (IQ) on firm performance. In this regard, an experimental survey on managers from 623 textile and garments firms in Vietnam was conducted. We applied the International Positive Affectivity-Negative Affectivity Schedule-short form (I-PANAS-SF) to measure EQ, and Cognitive Reflection test (CRT) to measure IQ. We find that both emotional intelligence and cognitive ability matter with firm performance. One unit increase in a manager’s EQ leads to a 18.3 percentage point increase in firm performance. Likewise, a firm whose manager has higher IQ performs better. IQ also enhances the effect of a manager’s education on firm performance. An interesting finding of this study is that the effect of EQ on firm performance is more significant among male than female managers. From a managerial standpoint, the findings of our study suggest that to improve firm performance, it may be beneficial for organizations to recruit, facilitate and promote emotionally intelligent managers who have good cognitive ability and managerial skills. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1829272 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1829272 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1829272 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1812926_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Francoise Contreras Author-X-Name-First: Francoise Author-X-Name-Last: Contreras Author-Name: Fernando Juarez Author-X-Name-First: Fernando Author-X-Name-Last: Juarez Author-Name: Yonni Angel Cuero Acosta Author-X-Name-First: Yonni Angel Author-X-Name-Last: Cuero Acosta Author-Name: Utz Dornberger Author-X-Name-First: Utz Author-X-Name-Last: Dornberger Author-Name: Karla Soria-Barreto Author-X-Name-First: Karla Author-X-Name-Last: Soria-Barreto Author-Name: Martha Corrales-Estrada Author-X-Name-First: Martha Author-X-Name-Last: Corrales-Estrada Author-Name: Claudia Ramos-Garza Author-X-Name-First: Claudia Author-X-Name-Last: Ramos-Garza Author-Name: Sebastian Steizel Author-X-Name-First: Sebastian Author-X-Name-Last: Steizel Author-Name: Alexandra Portalanza Author-X-Name-First: Alexandra Author-X-Name-Last: Portalanza Author-Name: Kety Jauregui Author-X-Name-First: Kety Author-X-Name-Last: Jauregui Author-Name: Luciana Iwashita da Silva Author-X-Name-First: Luciana Author-X-Name-Last: Iwashita da Silva Author-Name: Marcus Alexandre Yshikawa Salusse Author-X-Name-First: Marcus Alexandre Author-X-Name-Last: Yshikawa Salusse Title: Critical factors for innovative work behaviour in Latin American firms: Test of an exploratory model Abstract: The aim of this study is to examine how transformational and transactional leaders, boost the employees’ innovative work behaviour, directly or through work engagement, organizational climate for innovation and absorptive capacity in Latin American firms. A non-random sample of 1429 employees was used who had been working at least one year in the current company. The sample, composed of workers from different industries, was collected in postgraduate programs of business schools from seven Latin American countries. A multi-group structural equation model was built with the involved variables, which adopted two different conditions: i.e., unconstrained and constrained questionnaire measurement weights. According to the results, leadership by itself is insufficient to promote employees innovative work behaviour. Transformational and transactional leadership exert effect on this behaviour only through absorptive capacity and work engagement respectively. Likewise, absorptive capacity and employee work engagement show direct effects on innovative work behaviour. Additionally, organizational climate for innovation shows a significant moderating effect on the all relationships included in the model. Despite the cultural differences, the two-condition model yielded the same effect in each country, which indicates the validity of a general model of innovative work behaviour for the whole region supporting the common identity of this region. As a conclusion, leadership practices are needed to encourage innovative work behaviour within the Latin American organizational context, however some individual (engagement) and organizational (absorptive capacity) conditions are also needed to ensure this effect. Implications for human resources management are discussed. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1812926 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1812926 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1812926 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1854562_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rauf Gul Author-X-Name-First: Rauf Author-X-Name-Last: Gul Author-Name: Sabeeh Ullah Author-X-Name-First: Sabeeh Author-X-Name-Last: Ullah Author-Name: Ajid Ur Rehman Author-X-Name-First: Ajid Ur Author-X-Name-Last: Rehman Author-Name: Shahzad Hussain Author-X-Name-First: Shahzad Author-X-Name-Last: Hussain Author-Name: Mehtab Alam Author-X-Name-First: Mehtab Author-X-Name-Last: Alam Title: Corporate governance and cash holdings: Family versus non-family controlled firms Abstract: We examine the impact of corporate governance on cash holdings and the interplay of family ownership on this relationship through static and dynamic panel estimation models. Composite indicator for the corporate governance based on several proxies related to corporate board structure and ownership is constructed using principal component analysis (PCA). Our evidence is based on a sample of 120 publicly listed non-financial firms from Pakistan Stock Exchange (PSX) over the period 2013–2017. The selected sample is further divided into family and non-family firms based on 10% or more ownership. We document the negative impact of corporate governance on cash holdings. The findings reveal that family ownership as a moderator weakens the impact of corporate governance mechanism on cash holdings. The analysis of individual proxies of corporate governance and cash holdings in the whole sample, as well as sub-sample, provides some new insights that family firms with more board size, board independence, and institutional shareholdings hold more cash as compared to non-family firms. The study theoretically supports the agency theory. The study suggests that individual market participants may make investment decisions thereby keeping in view the role of family ownership. The study also provides better insights to regulatory authorities to design policies in such a way that ensure the protection of minority shareholders as corporate cash holdings decisions are different in family and non-family firms. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1854562 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1854562 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1854562 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1772619_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bora Ly Author-X-Name-First: Bora Author-X-Name-Last: Ly Title: The rationale of European countries engage in AIIB Abstract: Contribution of China to the world through critical initiatives is astonishing. The AIIB was initiated for the primary purpose of Asian infrastructure financing. Since the negotiations, AIIB has been competent to convince many countries to be founding participants. This kind of success has not merely occurred in Asia but also expanded west to persuade many European countries to participate in this initiative. The objective of this article is to examine the elements that may impact the decisions of these nations. Socialization theory has utilized for indeed analyzing the problems. Hence, this paper seeks to introduce the different strategies of China, challengers, and AIIB. Also, the qualitative and quantitative factors that could inevitably perform an essential function in the decision-making course of European countries have been elaborated. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1772619 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1772619 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1772619 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1801217_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hanieh Alipour Bazkiaei Author-X-Name-First: Hanieh Alipour Author-X-Name-Last: Bazkiaei Author-Name: Low Hock Heng Author-X-Name-First: Low Hock Author-X-Name-Last: Heng Author-Name: Noor Ullah Khan Author-X-Name-First: Noor Ullah Author-X-Name-Last: Khan Author-Name: Roselina Binti Ahmad Saufi Author-X-Name-First: Roselina Binti Ahmad Author-X-Name-Last: Saufi Author-Name: Raja Suzana Raja Kasim Author-X-Name-First: Raja Suzana Raja Author-X-Name-Last: Kasim Title: Do entrepreneurial education and big-five personality traits predict entrepreneurial intention among universities students? Abstract: This study investigated the relationship between entrepreneurial education and big-five personality traits with entrepreneurial intention. Besides, it assessed how the attitude toward entrepreneurship mediates these relationships. Employing a quantitative approach to address the research objectives, data of 165 respondents were collected through questionnaires. Structural equation modeling (SEM) and path analysis were conducted using AMOS 24 software. Study findings revealed that attitude toward entrepreneurship mediates the relationship of entrepreneurial education and big-five personality traits with entrepreneurial intention. Entrepreneurial education and big-five personality traits cause attitude which in turn affects entrepreneurial intention. These findings suggest that if the appropriate educational supports applied, it could help to develop students’ entrepreneurial attitudes and improve matching their skill expectations with their skill achievement. Universities can play a considerable role to promote entrepreneurship view by more focus on increasing entrepreneurial thinking and offering different types of vocational training workshops. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1801217 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1801217 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1801217 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1719587_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mayank Dhaundiyal Author-X-Name-First: Mayank Author-X-Name-Last: Dhaundiyal Author-Name: Joseph Coughlan Author-X-Name-First: Joseph Author-X-Name-Last: Coughlan Title: The impact of alliance justice capability on the performance of strategic alliances in the Indian IT sector: the mediating role of inter-firm commitment Abstract: This paper conceptualizes and operationalizes alliance justice capability (AJC) as a second order firm-level capability consisting of three distinct yet related first-order firm level skills which foster procedural justice (PJ), distributive justice (DJ) and interactional justice (IJ) in the relationship between alliance partners. The paper then goes on to test how AJC affects alliance performance, mediated by inter-firm affective commitment and calculative commitment. This model is tested via a survey that yielded 154 complete responses from alliance managers in the Indian Information Technology sector. The data was analysed with structural equation modelling using Mplus. Research findings partially validate the theoretical model put forward in this paper demonstrating the mediating role of affective commitment in the relationship between AJC and alliance performance. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1719587 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1719587 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1719587 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1785106_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shaftdean Lufty Rusland Author-X-Name-First: Shaftdean Lufty Author-X-Name-Last: Rusland Author-Name: Noor Ismawati Jaafar Author-X-Name-First: Noor Ismawati Author-X-Name-Last: Jaafar Author-Name: Bambang Sumintono Author-X-Name-First: Bambang Author-X-Name-Last: Sumintono Title: Evaluating knowledge creation processes in the Royal Malaysian Navy (RMN) fleet: Personnel conceptualization, participation and differences Abstract: This article analyses the Royal Malaysian Navy (RMN) fleet personnel’s responses to survey questionnaire items on the knowledge creation processes, in order to identify the current extent of processes within the fleet. Through knowledge creation, new knowledge is created, starting with the discovery of knowledge and eventually, new and additional knowledge creation. Saving this created knowledge from dissipating is crucial to remain relevant. Hence, a survey was conducted on 214 of the fleet’s personnel utilizing the Knowledge Creation Process SECI Model. The results revealed that knowledge creation processes are being practised in the fleet. However, the extent varied and most of the RMN fleet personnel participated at a moderate level in the processes. Socialization and internalization process dimensions are more actively utilized than externalization and combination process dimensions in knowledge creation within the fleet. Respondents with different demographic profiles had differences in their opinions, perceptions, and attitudes towards the knowledge creation processes. This needs to be looked into further since a sophisticated fleet with state-of-the-art inventories worth billions has many stakeholders concerned with safeguarding the sovereignty of the nation’s maritime interests. Therefore, this study is the foundation to assist the organization to assess issues and differences related to knowledge creation in order to improve organization performance. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1785106 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1785106 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1785106 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1723825_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Hasnain Abbas Naqvi Author-X-Name-First: Muhammad Hasnain Author-X-Name-Last: Abbas Naqvi Author-Name: Yushi Jiang Author-X-Name-First: Yushi Author-X-Name-Last: Jiang Author-Name: Miao Miao Author-X-Name-First: Miao Author-X-Name-Last: Miao Author-Name: Mishal Hasnain Naqvi Author-X-Name-First: Mishal Hasnain Author-X-Name-Last: Naqvi Title: The effect of social influence, trust, and entertainment value on social media use: Evidence from Pakistan Abstract: The rise of social networking sites (SNS) has changed our ways of communicating and conducting business all over the world. The present study explored the factors affecting the pervasive adoption of SNS by employing the use and gratification theory in considering their entertainment value, social influence, process of compliance, internalization, identification, and trust to investigate the sustainability of intentions to use SNS. This study also focused on the mediating effect of the relationship between trust and intentions to use SNS through users’ attitudes which were significantly correlated with positive responses towards intention. Responses were gathered through a questionnaire survey, and PLS-SEM was used for the analysis of data. Seven out of eight hypotheses were supported and meaningful information was obtained in this study, which operators and designers can use as a guide for the development of sustainable SNS. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1723825 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1723825 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1723825 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1812927_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hidayati Nur Rochmah Author-X-Name-First: Hidayati Nur Author-X-Name-Last: Rochmah Author-Name: Ardianto Ardianto Author-X-Name-First: Ardianto Author-X-Name-Last: Ardianto Title: Catering dividend: Dividend premium and free cash flow on dividend policy Abstract: This study aims to analyze how the effect of catering dividend as measured by dividend premium and free cash flow on dividend policy. This study uses quantitative data types and secondary data sources to measure the variables studied. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015–2018 period with 186 observations. This study was tested using multiple linear regression analysis with SPSS 20 software. This study found that catering dividends as measured by dividend premium showed a positive effect on dividend policy and free cash flow which also had a positive influence on dividend policy. These results indicate that the higher the dividend premium and free cash flow of the company, the better the company’s dividend policy. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1812927 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1812927 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1812927 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1797261_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Faozi A. Al Maqtari Author-X-Name-First: Faozi A. Author-X-Name-Last: Al Maqtari Author-Name: Najib H. Farhan Author-X-Name-First: Najib H. Author-X-Name-Last: Farhan Author-Name: Hamood Mohd. Al-Hattami Author-X-Name-First: Hamood Mohd. Author-X-Name-Last: Al-Hattami Author-Name: Amgad S. D. Khalid Author-X-Name-First: Amgad S. D. Author-X-Name-Last: Khalid Title: Impact of country-level corporate governance on entrepreneurial conditions Abstract: The present study examines the effect of country-level corporate governance (CLCG) and Directors’ Liability (DL) on Entrepreneurial Framework Conditions (EFCs) across 52 countries from 2014 up to 2017 using balanced panel data and Panel Correction Standard Error estimation. The results revealed that the CLCG has a significant impact across EFCs dimensions. Further, the results declared that the impact of DL is significant and positive in countries that have a high score of DL, but this impact is statistically negative in countries that have a low score of DL. The findings have momentous implications for entrepreneurs, policymakers, regulators, international organizations, and academicians. The study makes novel contributions to the strand literature underpinning country-level governance and the role of directors’ liability with EFCs. It brings a useful insight into a previously undocumented area of research highlighting the importance of CLCG dimensions and DL as important factors and determinants for better entrepreneurial conditions. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1797261 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1797261 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1797261 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1785105_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Modeni Mudzamba Sibanda Author-X-Name-First: Modeni Mudzamba Author-X-Name-Last: Sibanda Author-Name: Beauty Zindi Author-X-Name-First: Beauty Author-X-Name-Last: Zindi Author-Name: Tafadzwa Clementine Maramura Author-X-Name-First: Tafadzwa Clementine Author-X-Name-Last: Maramura Title: Control and accountability in supply chain management: Evidence from a South African metropolitan municipality Abstract: Accountability requires supply chain management (SCM) public officials to account for, report on, explain and justify activities, and accept responsibility for municipal financial expenditure outcomes. Regardless of having SCM systems in place, efficiency in terms of procuring, tendering and sourcing goods and services in South African municipalities remains problematic. A key contributory factor to regressions in local government audit outcomes is the constant failure to develop, implement and monitor effective SCM systems, oversight, internal controls and financial reporting processes. With recurring instances of fruitless, irregular and wasteful expenditure, compliance with SCM policies, regulations and legislative frameworks needs solidification. When effectively implemented, control and oversight measures reduce waste, eradicates ethical malfeasance and promotes, integrity, transparency and accountability. The purpose of this article is to determine the SCM, risk factors that threaten accountability and how they can be mitigated in a typical South African Metropolitan Municipality. This descriptive and explanatory qualitative case study collected interview data from a purposeful sample of 14 (n = 14) information-rich participants. Secondary data were also collected from official documents and extant literature. Results indicate weak implementation of internal audit controls and policies, which make it challenging for internal audit and oversight committees to timely detect unethical, unfair, inequitable, opaque, uncompetitive and cost-inefficient SCM practices. The consequences are pervasive non-compliance with SCM policy, procuring and tendering processes, favouritism and corruptible tendencies. These have to be timely mitigated so as to remedy risks in the SCM process, which constrain municipal financial accountability. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1785105 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1785105 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1785105 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1793522_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Marius Wait Author-X-Name-First: Marius Author-X-Name-Last: Wait Author-Name: Nonsikelelo Lekhuleni Author-X-Name-First: Nonsikelelo Author-X-Name-Last: Lekhuleni Title: Exploring factors that determine effective fuel loyalty programmes in South Africa, an emerging economy Abstract: Loyalty programmes are not a neglected research topic. Much of this research is in the context of developed economies and within the product/service domains of marketing, and has not included loyalty programmes for fuel purchases. The purpose of this study was to determine the factors that contribute to effective loyalty programmes at fuel retailers in an emerging economy and tested an established model within this context and used literature grounding within Relationship Marketing Theory. This study used a qualitative approach and conducted nine in-depth interviews. The analyses were done using inductive content analysis. It explored areas such as the customer’s view on the structure of the loyalty programme and rewards, and the customer’s role in its design. Many new findings emerged, such as the participants’ indifference to tier progression. The main findings indicate that theories/models developed in advanced economies do not necessarily work in emerging economies and this resulted in the construction of a new model. This study contributed to new academic knowledge within the South African context, as well as in the way that fuel loyalty programmes operate at a fundamental level and the management thereof. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1793522 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1793522 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1793522 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1769806_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Farai Maunganidze Author-X-Name-First: Farai Author-X-Name-Last: Maunganidze Title: Dealing with gender-related challenges: A perspective of Zimbabwean women in the practice of law Abstract: Women in legal practice in Zimbabwe are subjected to cultural and structural restrictions in the cause of their work. In this context, the paper argues that women are not passive recipients of these challenges but come up with mechanisms to cushion themselves. The paper investigates the strategies employed by women as they negotiate these debilitating factors. Qualitative in-depth interviews were used with 46 participants who included 38 women and 5 men who were both in practice. Furthermore, three key informants were interviewed, one from the Law Society of Zimbabwe (LSZ) and two from the Zimbabwe Women Lawyers Association (ZWLA). The study demonstrates four broad strategies, namely, pulling out, conceding, social investment and going against the tide. Findings suggest that due to socio-cultural and structural constraints, the strategies are overwhelmingly maintaining male hegemonic tendencies and discriminatory practices in law firms. Therefore, there is need for all stakeholders including the professional body, law firm partners, men in practice and spouses to work together if women and men are ever going to have an equal operating environment in the practice of law in Zimbabwe. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1769806 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1769806 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1769806 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1761637_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Afunwa A.P. Author-X-Name-First: Afunwa Author-X-Name-Last: A.P. Author-Name: Agbaeze E.K. Author-X-Name-First: Agbaeze Author-X-Name-Last: E.K. Author-Name: Ike N.M Author-X-Name-First: Ike Author-X-Name-Last: N.M Author-Name: Isichei E.E Author-X-Name-First: Isichei Author-X-Name-Last: E.E Title: Lean management and performance of telecommunication firms: The mediating role of workplace structure Abstract: The need to improve the performance of the telecommunication sector in Nigeria was the major motivation for this study. The study relied on requisite literature to provide a relative understanding of the concepts. Survey design was used and a sample of 299 employees across 6 state offices of selected telecommunication firms was used. Stratified sampling technique was adopted for selecting participants for the study. Partial least square SEM was used for data analysis with the aid of Smartplsv3.9. The study found that lean management practices have a significant effect on performance of telecommunication firms. The study also found that workplace structure mediates the relationship between lean management practices and performance in the telecommunication sector. The study recommends the need for structuring the workplace to allow for smooth implementation and practising of lean activities, as it is beneficial towards improving the performance of the telecommunication firms. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1761637 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1761637 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1761637 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1803579_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Faozi A. Almaqtari Author-X-Name-First: Faozi A. Author-X-Name-Last: Almaqtari Author-Name: Hamood Mohd. Al-Hattami Author-X-Name-First: Hamood Mohd. Author-X-Name-Last: Al-Hattami Author-Name: Khalid M. E. Al-Nuzaili Author-X-Name-First: Khalid M. E. Author-X-Name-Last: Al-Nuzaili Author-Name: Mohammed A. Al-Bukhrani Author-X-Name-First: Mohammed A. Author-X-Name-Last: Al-Bukhrani Title: Corporate governance in India: A systematic review and synthesis for future research Abstract: The present study aims to review systematically the state of the art of corporate governance in India. The study uses a sample of 161 published research papers extracted from 101 journals and 17 publishers’ databases. The results indicated that 151 studies investigated the board of directors’ issues, 90 studies analyzed ownership structure, 64 studies discussed audit committee attributes, and 11 articles studied audit quality. The results provided that among corporate governance issues, board and audit committee independence, foreign and institutional ownership have the highest and majority focus of research in India. In terms of the relationship of corporate governance with other areas, the results exhibited that financial performance has a major concern in prior research. The results also indicated that there is a lack of studies that have samples after 2015. Further, the results observed that there are numerous conceptual repetitive studies and the majority of the studies followed either descriptive statistics or basic regression analysis. The current study provides an insight for academicians, policymakers (e.g., Securities and Exchange Board of India and Ministry of Corporate Affairs—Government of India) research organizations and funding agencies of what has been done and what is left to be done. The study makes a novel contribution to the strand literature of corporate governance in India. It highlights the substantial knowledge gaps in this field and provides a potential agenda for academicians, research organizations, and funding agencies for future research. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1803579 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1803579 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1803579 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1807203_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rawon Lee Author-X-Name-First: Rawon Author-X-Name-Last: Lee Author-Name: KiHoon Hong Author-X-Name-First: KiHoon Author-X-Name-Last: Hong Author-Name: WoongJo Chang Author-X-Name-First: WoongJo Author-X-Name-Last: Chang Title: Economic growth and the arts: A macroeconomic study Abstract: Arts proponents frequently argue that the arts have a positive impact on the economy, yet this assertion is not supported by satisfactory statistical testing. Using the U.S. Gross Domestic Product (GDP) and National Arts Index (NAI), this study seeks to verify the contention that arts activities enhance economic growth. The test results signify, at the national level, a positive correlation between arts activities and economic growth in the U.S. between 2002 and 2013. However, the results do not yield strong statistical evidence for a causal relationship between GDP and NAI during the same time period. These findings do not necessarily invalidate the economic impact argument, but they do align with a call for further inquiry into the economic impact of the arts as expressed by other scholars. This study includes an overview of the development of the arts’ economic impact argument as well as a discussion of ancillary research implications in the concluding section. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1807203 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1807203 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1807203 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1785108_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bora Ly Author-X-Name-First: Bora Author-X-Name-Last: Ly Title: Mobility sharing economy in Shanghai Abstract: Urban development is key to sustainable development in the world because people have moved from rural areas to urban cities. Mobility and transport have the highest potential to reduce emissions of carbon in urban areas. Local and international companies have been affected by introducing Chinese apps and smart communication networks. A vast potential can be seen in turning urban mobility into long-term sustainability by incorporating pre-existing but under-utilized low-carbon carriers in cities like public transport into various shared business networks. Though, exponential market growth and creativity in the sharing economy have undermined existing knowledge sources, socio-economic relations, and physical and spatial urban infrastructures. This paper explores the connection between the ongoing development of urban systems and socio-ecological developments in mobility sharing, using observational data from three case studies focusing on automobile sharing in Shanghai. There is a robust evolutionary structure that incorporates an increasingly sustainable urban at macro-level and advanced industry systems into a smart and green transport framework at meso-level. These two layers of evolutionary expansion in urban environments and market systems, created by disruptive mobility-sharing innovations and brought on by urban changes towards an increase in sustainability, both shape one another and strengthen sustainable principles and practices in the swift-changing urban and business innovation industries in Shanghai. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1785108 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1785108 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1785108 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1824440_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Vidia Gati Author-X-Name-First: Vidia Author-X-Name-Last: Gati Author-Name: Mohammad Nasih Author-X-Name-First: Mohammad Author-X-Name-Last: Nasih Author-Name: Dian Agustia Author-X-Name-First: Dian Author-X-Name-Last: Agustia Author-Name: Iman Harymawan Author-X-Name-First: Iman Author-X-Name-Last: Harymawan Title: Islamic index, independent commissioner and firm performance Abstract: The prime objective of this study is to examine the effect of Sharia firms and their performance in Indonesia. Sharia is the set of personal and societal behaviour derived from Islam. A firm is included in a sharia firm if it complies with Islamic values. The sample used in this study are firms that are consistently listed on the Sharia-compliant Stock Index (ISSI) in the 2012–2018 period. The result shows that Sharia firms have better performance compared to non-Sharia firms. Additionally, Sharia firms with a smaller size of independent commissioners are associated with higher performance. These positive results indicate that Sharia positioning can improve performance and this is empirical evidence that the ethical firm has a significant influence on the performance. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1824440 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1824440 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1824440 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1811597_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammad Tariqul Islam Author-X-Name-First: Mohammad Tariqul Author-X-Name-Last: Islam Author-Name: Muhammad Tahir Abbas Khan Author-X-Name-First: Muhammad Tahir Abbas Author-X-Name-Last: Khan Title: Inertia to the adoption of crowdfunding in Bangladesh: A study on start-up entrepreneurs Abstract: Crowdfunding is an internet-based process of soliciting and accumulation of funds from people to finance business or non-business projects. When many innovative start-ups fail to get capitals from conventional financing sources due to lack of prior credit history and collateral assets, crowdfunding has become panacea for start-ups’ financing difficulty. Despite this huge potentiality, start-ups’ entrepreneurs still reluctant to crowdfunding, especially, in developing countries. However, a little research has been performed to investigate the reasons behind this inertia of start-ups’ entrepreneurs toward crowdfunding. This study intended to unearth the barriers responsible behind the inertia of the entrepreneurs using grounded theory (GT) approach. The research data were collected from 23 start-ups entrepreneurs through semi-structured interview and these entrepreneurs are sampled because of their decision-making authorities in their start-ups. The results indicated that five barriers responsible for the crowdfunding inertia, particularly, absence of crowdfunding know-how, scarcity of government support, vulnerability of security, risk of reputation and unfavorable nature of crowdfunding. Among these, the absence of crowdfunding know-how is most significant concern for the entrepreneurs. The outcome of this study offers a rich conceptualization of inhibitors for crowdfunding, which can be utilized as the guide to effectively design crowdfunding and start-ups fostering strategies. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1811597 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1811597 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1811597 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1775023_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sri Gunawan Author-X-Name-First: Sri Author-X-Name-Last: Gunawan Author-Name: Sri Yunan Budiarsi Author-X-Name-First: Sri Yunan Author-X-Name-Last: Budiarsi Author-Name: Sri Hartini Author-X-Name-First: Sri Author-X-Name-Last: Hartini Title: Authenticity as a corporate social responsibility platform for building customer loyalty Abstract: Consumers’ views of corporate social responsibility (CSR) are still filled with mistrust and doubt. Especially in developing countries like Indonesia, consumers are wondering about the motivation behind CSR activities. It is argued that CSR activities that are authentic or sincere will lead to customer loyalty. This research aims to expand the line of studies based on CSR-loyalty, through the concept of sincerity motivating Corporate Social Responsibility activities. Therefore, field research was conducted to investigate whether CSR Authenticity affects Corporate Image, Corporate Credibility and Customer Loyalty among Indonesian consumers. The proposed model was examined using questionnaire with a data set of 257 valid responses. Statistical analysis was based on PLS-SEM approach with the use of Smart PLS 3.0. Findings showed that the hypothesis associated with the relationship between Corporate Image and Customer Loyalty was supported. The relationship between Corporate Credibility and Customer Loyalty was also supported; however, the relationship between CSR Authenticity and Customer Loyalty was not supported. Result further showed a mediating effect of Corporate Image and Corporate Credibility on the relationship between CSR Authenticity and Customer Loyalty. Finally, the findings of this study are used to advance managerial implications of CSR Authenticity as a strategic activities of companies in creating its customer loyalty. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1775023 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1775023 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1775023 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1788329_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Luh Putu Mahyuni Author-X-Name-First: Luh Putu Author-X-Name-Last: Mahyuni Author-Name: Richard Adrian Author-X-Name-First: Richard Author-X-Name-Last: Adrian Author-Name: Gede Sri Darma Author-X-Name-First: Gede Sri Author-X-Name-Last: Darma Author-Name: Ngakan Nyoman Kutha Krisnawijaya Author-X-Name-First: Ngakan Nyoman Kutha Author-X-Name-Last: Krisnawijaya Author-Name: I Gusti Ayu Agung Pradnya Dewi Author-X-Name-First: I Gusti Ayu Agung Pradnya Author-X-Name-Last: Dewi Author-Name: Gusi Putu Lestara Permana Author-X-Name-First: Gusi Putu Lestara Author-X-Name-Last: Permana Title: Mapping the potentials of blockchain in improving supply chain performance Abstract: This paper aims at reviewing and systematically mapping research on blockchain potentials in improving supply chain performance. Articles were retrieved from several prominent databases, selected, reviewed, grouped into several themes and synthesized. This paper suggests that applying blockchain in the supply chain could improve its performance in terms of transparency, traceability, sustainability, trust, and cost-efficiency. As a cutting-edge technology, blockchain has not been widely implemented in supply chain industries. Research on blockchain application in the supply chain is also relatively limited. This paper contributes to the literature by offering a comprehensive map of research on blockchain potentials in improving supply chain performance. The findings of this study will also be beneficial for managers who seek for a comprehensive understanding of how blockchain technology affects their companies particularly in supply chain management. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1788329 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1788329 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1788329 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1743616_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Md. Ahashan Habib Author-X-Name-First: Md. Ahashan Author-X-Name-Last: Habib Author-Name: Yukun Bao Author-X-Name-First: Yukun Author-X-Name-Last: Bao Author-Name: Aboobucker Ilmudeen Author-X-Name-First: Aboobucker Author-X-Name-Last: Ilmudeen Title: The impact of green entrepreneurial orientation, market orientation and green supply chain management practices on sustainable firm performance Abstract: This study attempts to examine the impact of green entrepreneurial orientation (GEO) and market orientation (MO) on the implementation of green supply chain management (GSCM) practices and subsequent sustainable firm performance. Further, the study identifies the mediating factor between green entrepreneurial orientation and sustainable firm performance and also explores whether market orientation plays a mediating role in the relationship between GEO and GSCM practices. The data collected from 246 Bangladeshi textile manufacturing firms were analyzed using the structural equation modeling with partial least square techniques, typifying that exploratory and quantitative research. The results revealed that GEO has a significant positive influence on MO and GSCM practices, which ultimately positively effects on all the three dimensions (economic, environmental, and social) of sustainable firm performance. Further, the study found that GSCM practices partially mediate the relationship between GEO and firm performance while MO also partially mediate the relationship between GEO and GSCM practices. These findings indicate that organizations should emphasize on GSCM practices in their operations to reap sustainability performance. The theoretical and practical implications are also discussed. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1743616 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1743616 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1743616 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1847989_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rosalia G. Castillo-Villar Author-X-Name-First: Rosalia G. Author-X-Name-Last: Castillo-Villar Title: Identifying determinants of CSR implementation on SDG 17 partnerships for the goals Abstract: The launch of the United Nations’ Sustainable Development Goals (SDGs) has established a new paradigm in sustainable development, where cross-sector partnerships (CSP) take a central role with SDG 17 on partnerships for the goals. At the same time, the SDGs have recognized the essential role of the main social actors such as businesses, government, civil society, and universities working together to reach a sustainable development. However, the literature related to Industry-University collaboration remains underdeveloped. Moreover, Industry-University CSP in developing countries exhibits unique complexities. This paper proposes a quantitative methodology to identify the key dynamic determinants of the implementation of CSP between industry and university in the context of a developing country. The methodology involves non-parametric association and inferential statistical analysis to obtain the main determinants that lead to the implementation of these programs. A case study in a developing country was created and surveys of companies were collected and analyzed. The proposed methodology is transferable to different types of partnerships and other geographical contexts. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1847989 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1847989 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1847989 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1818365_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lucia Mandongwe Author-X-Name-First: Lucia Author-X-Name-Last: Mandongwe Author-Name: Divaries C. Jaravaza Author-X-Name-First: Divaries C. Author-X-Name-Last: Jaravaza Title: Women entrepreneurial intentions in subsistence marketplaces: The role of entrepreneurial orientation and demographic profiles in Zimbabwe Abstract: Subsistence women in developing economies are largely marginalised yet their circumstances could be improved through entrepreneurship. The study sought to establish the relationship between entrepreneurial orientation on entrepreneurial intention and the moderating and direct effects of demographic profiles as an oasis of establishing a predictive model on prospective rural women entrepreneurs. Data were collected from prospective women entrepreneurs in the rural markets of Manicaland Province, Zimbabwe. A sample of 192 women was used. Data analysis was done using structural equation modeling to address the research hypotheses. Convenience sampling was applied to test the hypotheses relying on consenting women.The adequacy of the sample was tested using Kaiser-mayor-olkin and also the Bartlett’s test for sphericity. Initially, exploratory factor analysis was done using Principal Component Analysis. The rotated component matrix was also extracted. Data analysis was performed using Smartpls program. The results of analysing data show a significant relationship between innovativeness and risk-taking ability on entrepreneurial intention. However, data analysed did not confirm the hypothesised relationships between proactiveness and demographic profiles on entrepreneurial intention. It is recommended that entrepreneurship financiers, Non-Governmental Organisations and Governments should consider rural women’s innovativeness and risk-taking ability in screening potential entrepreneurs for funding and training. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1818365 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1818365 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1818365 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1786331_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Niti Rattanaprichavej Author-X-Name-First: Niti Author-X-Name-Last: Rattanaprichavej Author-Name: Monthinee Teeramungcalanon Author-X-Name-First: Monthinee Author-X-Name-Last: Teeramungcalanon Title: An investment decision: Expected and earned yields for passive income real estate investors Abstract: This study aims to analyse the demographic characteristics of real estate investors and their attitude towards expected and earned yields when making direct, indirect, and non-real estate passive income investments. Quantitative analysis is employed based on both online and offline survey data from 334 real estate investors. Results reveal that general investor characteristics such as gender, education, and marital status tend not to affect investment decisions. Moreover, investors’ earned yields from any investment type are mostly lower than expected yields. However, the results also reveal that direct real estate investment has a higher probability of earning higher yields and a lower probability of earning poor yields than indirect real estate and non-real estate investments. Although most investors believe that passive income is the key to achieving financial freedom, few are successful in earning excellent yields. This demonstrates the difficulty of attaining financial success through passive income investments alone. Therefore, active income remains necessary to enhance an investor’s passive income portfolio in the pursuit of financial freedom. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1786331 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1786331 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1786331 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1763650_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Joseph Dery Nyeadi Author-X-Name-First: Joseph Dery Author-X-Name-Last: Nyeadi Author-Name: Charles Adjasi Author-X-Name-First: Charles Author-X-Name-Last: Adjasi Title: Foreign direct investment and firm innovation in selected sub-Saharan African Countries Abstract: The impact of innovation on every economy cannot be overemphasized. Hence, this study investigates empirically the impact of inward FDI on host firms’ innovation in Nigeria and South Africa using the World Bank Enterprise Survey dataset (WBES). In examining this relationship between FDI and firm innovation, two robust instrumental variable estimation techniques (two-stage least squares and limited information maximum likelihood) were employed so as to account for any endogeneity problems. The study establishes that while FDI positively influences firm innovation in Nigeria, it does not have any impact on firm innovation in South Africa. This study thus presents evidence that context is very crucial in the investigation of the link between FDI and innovation in Sub-Saharan Africa. It is thus recommended that FDI attraction into Africa should be selectively done with more focus on inflows from more advanced and innovative economies. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1763650 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1763650 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1763650 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1843309_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Umaid A Sheikh Author-X-Name-First: Umaid A Author-X-Name-Last: Sheikh Author-Name: Mosab I. Tabash Author-X-Name-First: Mosab I. Author-X-Name-Last: Tabash Author-Name: Muzaffar Asad Author-X-Name-First: Muzaffar Author-X-Name-Last: Asad Title: Global Financial Crisis in Effecting Asymmetrical Co-integration between Exchange Rate and Stock Indexes of South Asian Region: Application of Panel Data NARDL and ARDL Modelling Approach with Asymmetrical Granger Causility Abstract: This research examines the impact of positive and negative shocks of exchange rate on South Asian Stock indexes by employing a Non-linear Panel autoregressive distributive lag model along with a Panel Asymmetric granger casualty test. For the Panel-NARDL model, the Pre-crisis regime comprises of 289 observations from 1st January 2000 to 1st January 2008, the post-crisis regime consists of 547 observations from 1st January 2009 to May 2020 and the whole sample is constituted upon 960 observations from 1st January 2000 to May 2020. Pesaran’s 2007 cross-sectional augmented IPS unit root test is also applied after estimating Pesaran’s 2004 CD test. Findings indicated that the linear panel-based ARDL model failed to establish long-term cointegration between exchange rate fluctuation and stock indexes before the global financial crisis and when the overall sample period is selected. However, the asymmetrical panel-based ARDL model established a non-linear long-term association between exchange rate fluctuation and stock indexes in three regimes. Moreover in long run, when the whole sample is selected, investors reacted to only positive shocks to exchange rate and did not react to negative shocks. However, in the short run investors reacted equally to both positive and negative shocks to exchange rates. In pre-crisis and post-crisis regimes, stock indexes are only inversely related to positive shocks to exchange rate fluctuations and investors did not react to negative fluctuations in the exchange rate. However, in the short run and before the global financial crisis, investors reacted to only positive shocks to exchange rate but in the short run and after the crisis, investors did not react to positive shocks. The significance of this research is two-fold: Firstly, we have examined the reaction of investors to both positive and negative shocks to exchange rate fluctuations under three different regimes. Secondly, we have shown that non-linear panel-based modelling is more effectual in estimating asymmetrical linkages between exchange rate fluctuation and stock indexes. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1843309 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1843309 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1843309 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1831724_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hoang Thanh Nhon Author-X-Name-First: Hoang Author-X-Name-Last: Thanh Nhon Author-Name: Nguyen Van Phuong Author-X-Name-First: Nguyen Author-X-Name-Last: Van Phuong Author-Name: Ngo Quang Trung Author-X-Name-First: Ngo Author-X-Name-Last: Quang Trung Author-Name: Bui Quang Thong Author-X-Name-First: Bui Author-X-Name-Last: Quang Thong Title: Exploring the mediating role of dynamic capabilities in the relationship between intellectual capital and performance of information and communications technology firms Abstract: Recent studies suggest a potential relationship between intellectual capital dimensions and dynamic capabilities in achieving superior performance. However, these studies have made little effort to develop a framework for understanding this relationship, which is unsettling for managers. To examine this potential, this paper proposes and tests a conceptual model to explain how three types of dynamic capabilities—learning, integration, and reconfiguration capability—mediate the impact of intellectual capital dimensions, including human, social, and organizational capital, on firm performance. This study, using a sample of 350 Vietnamese firms in the information and communications technology sector, found that dynamic capabilities play a mediating role in the relationship between intellectual capital dimensions and firm performance. Among dynamic capabilities, learning capability has the most significant mediating effect. Furthermore, the important roles of human, social, and organizational capital are addressed due to their direct effects on performance based on resource-based view theory, as well as their indirect effect via the mediation of dynamic capabilities. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1831724 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1831724 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1831724 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1751020_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sri Rahayu Author-X-Name-First: Sri Author-X-Name-Last: Rahayu Author-Name:   Yudi Author-X-Name-First:   Author-X-Name-Last: Yudi Author-Name:   Rahayu Author-X-Name-First:   Author-X-Name-Last: Rahayu Title: Internal auditors role indicators and their support of good governance Abstract: The study aimed to develop indicators to measure the implementation of a new model for internal auditors in government organizations and their support of good public governance. Data was collected through a survey, with questionnaires, and interviews with key informants. Respondents were internal auditors from various government organizations. Data were analyzed using both quantitative and qualitative analysis. Internal auditors can carry out roles under a new model if they receive support in the form of leadership commitment. Currently, the dominant role of government internal auditors is as a watchdog. Roles as consultants and catalysts have begun to be implemented, although they are not yet optimal. The control variable provided the highest support for good public governance, while the audit knowledge variable provided the lowest support. The government needs to focus on increasing the quantity and capability of internal auditors through training, outreach, and technical guidance. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1751020 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1751020 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1751020 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1756143_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Neda Mohammad Esmaeili Author-X-Name-First: Neda Mohammad Author-X-Name-Last: Esmaeili Author-Name: Ashkan Khalili Author-X-Name-First: Ashkan Author-X-Name-Last: Khalili Author-Name: Aryan Gholipour Author-X-Name-First: Aryan Author-X-Name-Last: Gholipour Title: New classification of value institutionalization mechanisms Abstract: The history of organizational values illustrates that after firms understand the importance of values to reach their goals while remaining legitimate, they define certain values based on institutional isomorphism. Unfortunately, for most firms, these values are only on paper, rather than being practiced in employees’ daily behavior. Therefore, another wave of research to institutionalize values has taken root in organizations. In this study, an action research is used in order to identify appropriate institutional mechanisms, and the research was conducted on a company with six approved organizational values. As a result of performing multiple interviews, organizing several focus groups, and distributing questionnaires, institutional mechanisms were identified along with the necessary action plan to implement them. Accordingly, after a two-year period, the level of institutional values was evaluated and certain suggestions were made. This research represents a new categorization of institutionalization mechanisms using organizational culture literature and models of institutionalization. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1756143 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1756143 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1756143 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1712768_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Vo Tan Liem Author-X-Name-First: Vo Tan Author-X-Name-Last: Liem Author-Name: Nguyen Ngoc Hien Author-X-Name-First: Nguyen Ngoc Author-X-Name-Last: Hien Title: Exploring the impact of dynamic environment and CEO’s psychology characteristics on using management accounting system Abstract: rfManagement accounting system (MAS) helps managers to make decisions and control activities to achieve short-term and long-term goals. Based on Upper Echelons Theory (UET), this study examines the impact of dynamic environment on CEO’s psychology characteristic (risk-taking propensity) that influences the choice of product innovativeness strategy and the level of using MASinformation. At the same time, this study also considers the moderator role of internal locus of control in some relationships. The research samples are CEOs in large manufacturing companies in Viet Nam. The PLS-SEM is used to test the hypotheses. The results showed that all the effects are significant. This study contributes to the existing literature of the UET in accounting field as it recognizes the important role of MASs, CEO’s risk-taking propensity and helps managers to design a MASs to operate firms effectively. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1712768 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1712768 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1712768 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1752604_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Alaa Mohammad AlQudah Author-X-Name-First: Alaa Mohammad Author-X-Name-Last: AlQudah Author-Name: Mohammad Jamal Azzam Author-X-Name-First: Mohammad Jamal Author-X-Name-Last: Azzam Author-Name: Ayman Ahmad Abu Haija Author-X-Name-First: Ayman Ahmad Abu Author-X-Name-Last: Haija Author-Name: Safaa Adnan AlSmadi Author-X-Name-First: Safaa Adnan Author-X-Name-Last: AlSmadi Title: The role of ownership map in constraining discretionary loan loss-provisions decisions in Jordanian banks Abstract: Banks’ shareholders are mainly concerned with maximizing their profits. As a result of passing their monitoring tasks to another group (managers), the maximization goal could be threatened by manipulating bank’s provisions to accomplish a specific set of goals for managers. Hence, introducing active owners in banks ownership map is expected to reduce the agency problem among the different groups inside the bank. In line with this argument, this study aims mainly to explore the monitoring ability of different types of owners within the Jordanian banks listed on the Amman Stock Exchange in reducing the adoption of loan loss provisions (LLP) techniques to manipulate earnings figures. Selecting fifteen listed banks between 2013 and 2018, and applying a multivariate analysis, guide to the main findings of the study which introduced foreign owners, institutional owners, and blockholders owners as deterrent players in accepting LLP manipulations. However, family and managerial ownership showed a low level of conservatism in reducing LLP techniques within the Jordanian banking sector. The findings of this study present several shares of evidences that the ownership map in Jordanian banks needs more efforts and experience to protect bank’s earnings from being expropriated by banks boards members. Interestingly, this study adds to the current literature by exploring the roles of the various types of owners in constraining LLP techniques from a developing market such as Jordan. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1752604 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1752604 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1752604 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1849890_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammad Javadinia Azari Author-X-Name-First: Mohammad Javadinia Author-X-Name-Last: Azari Author-Name: Arild Aspelund Author-X-Name-First: Arild Author-X-Name-Last: Aspelund Author-Name: Ann Elida Eide Author-X-Name-First: Ann Elida Author-X-Name-Last: Eide Title: Knowledge integration in international SMEs – The effects on firm innovation and performance Abstract: This study aims to investigate the differential effects of internationalization and knowledge integration on the innovation capabilities and firm performance of international small- and medium-sized enterprises (SMEs). A K-means cluster analysis is performed on quantitative survey data from a sample of international SMEs in Norway followed by three-year-lagged data on the firms’ financial growth. The study’s findings show that it is the level of knowledge integration, rather than the degree of internationalization, which determines the range of sources for knowledge acquisition, and the innovation capabilities of international SMEs. However, both the degree of internationalization and knowledge integration are efficient differentiators for firm performance. SMEs that score high on both these two factors demonstrate significantly higher levels of firm performance in terms of innovation, internationalization, and growth. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1849890 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1849890 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1849890 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1832825_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abdul Bashiru Jibril Author-X-Name-First: Abdul Bashiru Author-X-Name-Last: Jibril Author-Name: Michael Adu Kwarteng Author-X-Name-First: Michael Adu Author-X-Name-Last: Kwarteng Author-Name: Raphael Kwaku Botchway Author-X-Name-First: Raphael Kwaku Author-X-Name-Last: Botchway Author-Name: Jürgen Bode Author-X-Name-First: Jürgen Author-X-Name-Last: Bode Author-Name: Miloslava Chovancova Author-X-Name-First: Miloslava Author-X-Name-Last: Chovancova Title: The impact of online identity theft on customers’ willingness to engage in e-banking transaction in Ghana: A technology threat avoidance theory Abstract: Until recently, studies regarding e-banking transactions have focused more on motivational factors that trigger the intention to accept and use the e-banking transaction, rather than the de-motivational factors that propel the action. However, in the developing countries like Sub-Sahara economies, the factors associated with the former have not been explored and are still rudimentary in the literature. Drawing from the Technology Threat Avoidance Theory (TTAT), the study seeks to examine the impact of online identity theft on customers’ willingness to engage in e-banking transactions in Ghana. A quantitative survey of 393 valid responses from retail bank customers amongst two leading commercial banks in Ghana for the analyses. Results from the PLS-SEM showed that the research constructs; perceived online identity theft’ positively and significantly predict “fear of financial loss”, “fear of reputational damage”, and “security and privacy concern” whilst the former has a negative mediated-relationship between perceived online identity theft and the intention to engage in e-banking transaction. This study is the first of its kind that has extended the application of the TTAT framework into the study of e-banking transactions. The study serves as a practical tool that will enable the banks in their quest to assess customers’ restriction/aversion towards the use of Fintech while ensuring sustainable growth of e-banking transactions in an emerging economy context. The study is limited to only banking institutions in Ghana without considering other players in the financial sub-sector. Future research direction has been suggested in the concluding part of the paper. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1832825 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1832825 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1832825 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1857593_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Norhamiza Ishak Author-X-Name-First: Norhamiza Author-X-Name-Last: Ishak Author-Name: Kamarun Nisham Taufil Mohd Author-X-Name-First: Kamarun Nisham Author-X-Name-Last: Taufil Mohd Author-Name: Hanita Kadir Shahar Author-X-Name-First: Hanita Kadir Author-X-Name-Last: Shahar Title: Does investors react in long-term? The case of Malaysian acquisition Abstract: This study examines long-run stock performance for acquirers from years 2000 to 2013. Since acquisitions create agency problem and companies in Malaysia exhibit concentrated ownership structures, this study aims to investigate four major objectives which consist of the effects of family control, blockholder activism, board structures and deal characteristics on stock performance of acquirers. In addressing these objectives, the abnormal returns over 36 months are adopted as the proxy for the long-run stock performance, respectively. Moreover, ordinary least squares regression methods are used to examine the effects of the 16 factors on abnormal returns. The results show that Malaysian market can be considered as efficient, as most of the analyses show that the performance of acquirers does not differ from those of the matching firms. The findings imply that managers of family-controlled firms do not have to worry about investors penalizing them, as long as they engage in value-creating acquisitions. Moreover, institutional blockholders should play an active role if they want to protect their investments. Finally, investors have to realize that over the long run, there is no trading strategy that could be adopted to earn abnormal profit. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1857593 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1857593 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1857593 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1831247_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Putu Eka Juliana Jaya Author-X-Name-First: Putu Eka Author-X-Name-Last: Juliana Jaya Author-Name: Made Suyana Utama Author-X-Name-First: Made Suyana Author-X-Name-Last: Utama Author-Name: I. G. W. Murjana Yasa Author-X-Name-First: I. G. W. Author-X-Name-Last: Murjana Yasa Author-Name: Ni Nyoman Yuliarmi Author-X-Name-First: Ni Nyoman Author-X-Name-Last: Yuliarmi Title: Improving competitiveness and well-being through human resources quality, local culture, and product performance Abstract: This study aims to examine and analyze the effect of Human Resources Quality, Product performance, and local culture on Competitiveness and welfare of small and medium-sized businesses. The study was conducted at the Small and Medium Enterprises in Denpasar-Bali-Indonesia which collected 126 business owner. The research was conducted by census, where all participation was used as research respondents. Data collection was carried out through interviews related to the prepared questionnaire. Questionnaires that were asked by respondents then tabulated and processed with the SmartPLS 3.0 program. The results found that the quality of human resources, product performance, and local culture showed a significant positive effect on competitiveness. Competitiveness shows a significant positive effect on the competitiveness of small and medium businesses. The results of the study prove that product performance and competitiveness together mediate the relationship between Human Resources Quality and Welfare. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1831247 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1831247 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1831247 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1837460_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Raquel Escortell Author-X-Name-First: Raquel Author-X-Name-Last: Escortell Author-Name: Asier Baquero Author-X-Name-First: Asier Author-X-Name-Last: Baquero Author-Name: Beatriz Delgado Author-X-Name-First: Beatriz Author-X-Name-Last: Delgado Title: The impact of transformational leadership on the job satisfaction of internal employees and outsourced workers Abstract: Transformational leadership has become a successful management tool for managers in the hotel industry. The primary aim of this study is to investigate the relationship between leadership and job satisfaction, as well as any differences between internal employees and outsourced workers. A novel method was adopted using fuzzy-set qualitative comparative analysis (fsQCA). A questionnaire-based survey was conducted to collect responses from 60 members of staff at four- and five-star hotels in Spain. Across the sample, a high level of leadership in three of the four dimensions of transformational leadership was observed to be sufficient to increase job satisfaction. The three optimal combinations of dimensions are: individualized consideration, intellectual stimulation, and idealized influence; individualized consideration, inspirational motivation, and idealized influence; and intellectual stimulation, inspirational motivation, and idealized influence. The findings suggest that there are differences between outsourced workers and internal employees. Outsourced workers need all four dimensions to achieve high job satisfaction, whereas internal employees can achieve high job satisfaction without individualized consideration. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1837460 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1837460 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1837460 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1816254_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Brighton Nyagadza Author-X-Name-First: Brighton Author-X-Name-Last: Nyagadza Author-Name: Ernest M. Kadembo Author-X-Name-First: Ernest M. Author-X-Name-Last: Kadembo Author-Name: Africa Makasi Author-X-Name-First: Africa Author-X-Name-Last: Makasi Title: Exploring internal stakeholders’ emotional attachment & corporate brand perceptions through corporate storytelling for branding Abstract: The goal of this article was to explore internal stakeholders’ emotional attachment and corporate brand perceptions through corporate storytelling for branding. Due to the nature of the research questions, the research was purely qualitative in nature. A total of fifty four (54) in-depth semi-structured interviews were conducted from 2019 to 2020. These constituted the bedrock of qualitative data analysis for the study. An interpretivist research paradigm, anchored on subjectivist ontology, were both applied as research philosophy pillars. This was done by the researchers in order to get deeper understanding of corporate stories for branding in the six (6) selected listed company. Purposive sampling was used to select respondents from three (3) levels of authority, thus operational, tactical and strategic level. The mutual connection on variables of corporate stories for branding and Impression Management theory elements depicted that these are related to internal stakeholder’s corporate brand perceptions. The research results showed that there is a positive nexus between corporate stories for branding with emotional attachment and internal stakeholders’ corporate brand perceptions. Recommendations include that corporate management need to consciously involve internal stakeholders in developing corporate stories for branding, as it is crucial in carving positive corporate brand perceptions and emotional attachment. The research contributes to the theory and practice by shaping listed corporates to be able to maximise effectiveness of their corporate strategies, meant to improve internal corporate reputation and motivation of internal stakeholders. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1816254 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1816254 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1816254 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1785779_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Youngkeun Choi Author-X-Name-First: Youngkeun Author-X-Name-Last: Choi Author-Name: Sugin Chang Author-X-Name-First: Sugin Author-X-Name-Last: Chang Title: The effect of social entrepreneurs’ human capital on and firm performance: The moderating role of specific human capital Abstract: This study applies human capital theory to link social entrepreneurs’ characteristics and the performance of social ventures. Especially, considering the dualistic nature of social ventures, we investigate two specific human capital of entrepreneurs, such as prior social experience and prior commercial experience. These are associated with the venture’s goal of social mission and profit generation, respectively. In the Korean context, social enterprises have another function to provide jobs and increase employment rates in the time of low economic growth and economic inequality. Given this situation, it is necessary that researchers investigate what human capitals of social entrepreneurs are helpful to obtain better social and commercial performance and what specific human capitals may have moderating effects on the relationship between the human capitals of social entrepreneurs and the social and commercial performance of social ventures. In the results, first, that the younger, the highly educated, or from more prestigious universities social entrepreneurs are, the better social performance their social ventures show. Second, the younger, the highly educated, or from more prestigious universities social entrepreneurs are, the better commercial performance their social ventures show. Third, when social entrepreneurs with prior social experience graduates from more prestigious, the better social performance their social ventures show than others. Finally, when social entrepreneurs with prior commercial experience have output function background, the better commercial performance their social ventures show than others. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1785779 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1785779 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1785779 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1751905_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sanjeevni Gangwani Author-X-Name-First: Sanjeevni Author-X-Name-Last: Gangwani Author-Name: Meenu Mathur Author-X-Name-First: Meenu Author-X-Name-Last: Mathur Author-Name: Sana Shahab Author-X-Name-First: Sana Author-X-Name-Last: Shahab Title: Influence of consumer perceptions of private label brands on store loyalty – evidence from Indian retailing Abstract: In India growth of private label brands corresponds with the increasing share of organized retailing. The consumer perceptions of private label apparel brands of retail department stores have been examined by means of structural equation modelling approach. The model illustrates the influence of consumer perceptions towards private label familiarity, affective perception, perceived quality, perceived value, and perceived risk perceptions including functional risk, financial risk, and social risk perceptions on store loyalty. The study found that favourable consumer perceptions of apparel private label brands of retail department stores significantly influence the consumer to be loyal to the store. It implies that retailers wishing to boost loyalty to their store should formulate appropriate private label brand strategies so as to solicit favourable perceptions towards their store’s private label offerings. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1751905 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1751905 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1751905 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1832031_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kenneth A. Tah Author-X-Name-First: Kenneth A. Author-X-Name-Last: Tah Author-Name: James R. Griggers Author-X-Name-First: James R. Author-X-Name-Last: Griggers Author-Name: Lee C. Greenberger Author-X-Name-First: Lee C. Author-X-Name-Last: Greenberger Title: The check clearing for the 21st century act and bank stock returns Abstract: The purpose of this paper is to examine the wealth effect of the Check Clearing for the 21st Century Act, also known as Check 21, on bank stock return. We use event study analysis on thirty-four U.S. bank stocks listed on the New York Stock Exchange. Our analysis reveals that Check 21 is associated with positive abnormal return. Overall, our results suggest that investors are optimistic about the future performance of U.S. banks with the introduction of Check 21. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1832031 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1832031 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1832031 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1796249_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bang Nguyen Viet Author-X-Name-First: Bang Author-X-Name-Last: Nguyen Viet Author-Name: Huu Phuc Dang Author-X-Name-First: Huu Phuc Author-X-Name-Last: Dang Author-Name: Ho Hai Nguyen Author-X-Name-First: Ho Hai Author-X-Name-Last: Nguyen Title: Revisit intention and satisfaction: The role of destination image, perceived risk, and cultural contact Abstract: This paper explores the relationship between destination image, cultural contact, perceived risk, satisfaction, and the revisit intention of international tourists to Binh Thuan province in Vietnam based on data obtained from 405 international tourists. Employing Partial Least Squares Structural Equation Modeling (PLS-SEM) techniques, the study delivered two key results. The first finding is that revisit intention is directly affected by satisfaction, attractiveness, accommodation service, cultural contact, and perceived risk. Secondly, satisfaction is directly affected by attractiveness, accommodation service, cultural contact, and perceived risk. These results confirm the moderating role of both nationality and marital status on the relationships from cultural contact and attractiveness to satisfaction, but not revisit intention. However, the research has certain limitations: (i) due to the limited resources available to conduct the research, the sample size was limited to 405 international tourists in Binh Thuan province; and (ii) this study conducted sampling using direct interview methods of tourists during the peak season. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1796249 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1796249 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1796249 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1746169_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Deborah Zelikson Author-X-Name-First: Deborah Author-X-Name-Last: Zelikson Author-Name: Moade Fawzi Shubita Author-X-Name-First: Moade Fawzi Author-X-Name-Last: Shubita Author-Name: Junjie Wu Author-X-Name-First: Junjie Author-X-Name-Last: Wu Title: Adoption of global investment performance standards: Case of ASEAN Abstract: Research on voluntary compliance with accepted international standards has paid overwhelming attention to financial reporting standards, but not to investment performance standards. Previous research on the adoption of the Global Investment Performance Standards has overlooked the unique region of the Association of Southeast Asian Nations. Using 17 years (1999 to 2015) worth of data from all ten countries, which generates 170 country-year observations for each variable of the study, this paper evaluates whether, and how, social and economic pressures influence the adoption of GIPS in the region in the Institutional Theory lens. The results suggest that social pressure is more impactful than economic pressure on the adoption of GIPS. The findings have generated useful contributions and implications in this vein, and several future research directions have been identified. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1746169 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1746169 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1746169 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1794676_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Adewale Osibanjo Author-X-Name-First: Adewale Author-X-Name-Last: Osibanjo Author-Name: Anthonia Adeniji Author-X-Name-First: Anthonia Author-X-Name-Last: Adeniji Author-Name: Odunayo Salau Author-X-Name-First: Odunayo Author-X-Name-Last: Salau Author-Name: Tolulope Atolagbe Author-X-Name-First: Tolulope Author-X-Name-Last: Atolagbe Author-Name: Abisola Osoko Author-X-Name-First: Abisola Author-X-Name-Last: Osoko Author-Name: Ogheneofejiro Edewor Author-X-Name-First: Ogheneofejiro Author-X-Name-Last: Edewor Author-Name: Julia Olowu Author-X-Name-First: Julia Author-X-Name-Last: Olowu Title: Bolstering human capital management and engagement in the health sectors Abstract: The health sector is one of the cornerstones and most viable tool for sustainable development. The quest for improved performance has developed momentum over the past years, and this has increased the demand for excellent service. Still, surprisingly the process and array of complexities in employees’ selection, education, as well as their career development in the health sector is worrisome with heightened attrition rate. Hence, this paper examines how holistic human capital management is nurtured, implemented and practiced in Nigeria’s health sector. The human capital and social exchange theories were also used to explain the issues. The study adopts a cross-sectional approach and descriptive research design to establish trends related to the objectives of this study. A quantitative approach was employed using a modified survey questionnaire in purposively sampling 408 selected health workers in the south-west, Nigeria. The use of measurement model and structural equation modelling (SEM_PLS) was adopted to establish the convergent reliability, model-fit and degree of association. The results established that human capital management dimensions (training and development, mentoring, employee relations, coaching, job design and career development) are significant predictors of employee engagement. Surprisingly, career development and mentoring had the least values. The study concluded by providing a quite detailed analysis of the assumptions underpinning holistic human capital management in Nigeria’s health sector and also putting forth viable and pragmatic recommendations. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1794676 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1794676 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1794676 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1780101_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Vinh Khuong Author-X-Name-First: Nguyen Vinh Author-X-Name-Last: Khuong Author-Name: Nguyen Thanh Liem Author-X-Name-First: Nguyen Thanh Author-X-Name-Last: Liem Author-Name: Phung Anh Thu Author-X-Name-First: Phung Anh Author-X-Name-Last: Thu Author-Name: Thai Hong Thuy Khanh Author-X-Name-First: Thai Hong Thuy Author-X-Name-Last: Khanh Title: Does corporate tax avoidance explain firm performance? Evidence from an emerging economy Abstract: Corporate tax avoidance is an act aiming at reducing tax amount liable to the government, which is expected to raise firm value. However, agency theory postulates that opportunistic managers can lower tax liabilities through the arrangement of complex transactions, enabling them to shirk or pursue own interests. Therefore, the need to examine the link between corporate tax avoidance and firm performance is evident, yet there has not been any research on this in the context of Vietnam, a country plagued with tax-avoiding cases. We are the first to examine the empirical link using a sample of Vietnamese listed firms over the period from 2010 to 2016, using a wide-ranging set of performance and tax-sheltering indicators. Overall, the results indicate a mixed relationship between corporate tax avoidance and firm performance in Vietnam. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1780101 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1780101 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1780101 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1743618_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Stevanus Pangestu Author-X-Name-First: Stevanus Author-X-Name-Last: Pangestu Author-Name: Erwin Bramana Karnadi Author-X-Name-First: Erwin Bramana Author-X-Name-Last: Karnadi Title: The effects of financial literacy and materialism on the savings decision of generation Z Indonesians Abstract: The purpose of this research is to analyze the influence of financial literacy and materialism on the savings decision of Indonesia’s generation Z. This study was motivated by the country’s agenda to achieve financial inclusion and develop human resources throughout the nation. We distributed questionnaires to 430 university students to measure their financial literacy score and materialism level, as well as the savings rate of every respondent. Through a series of regression analyses, we find that (i) age, gender, and major of study significantly influence financial literacy score; (ii) financial literacy positively influences savings decision; and (iii) materialism negatively influences savings decision. Our findings generally foretell favourable financial conditions for future generations of Indonesians. Finally, we also strongly recommend policymakers to start integrating financial education as a compulsory part of every school’s curriculum, regardless of level. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1743618 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1743618 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1743618 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1845937_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: A. K. M. Mohsin Author-X-Name-First: A. K. M. Author-X-Name-Last: Mohsin Author-Name: Hongzhen Lei Author-X-Name-First: Hongzhen Author-X-Name-Last: Lei Author-Name: Syed Far Abid Hossain Author-X-Name-First: Syed Far Abid Author-X-Name-Last: Hossain Author-Name: Hasanuzzaman Tushar Author-X-Name-First: Hasanuzzaman Author-X-Name-Last: Tushar Author-Name: Mozaffar Alam Chowdhury Author-X-Name-First: Mozaffar Alam Author-X-Name-Last: Chowdhury Author-Name: Mohammad Ebrahim Hossain Author-X-Name-First: Mohammad Ebrahim Author-X-Name-Last: Hossain Title: Operation and coordination mechanism of closed-loop supply chain considering corporate social responsibility behavior consciousness Abstract: The closed-loop supply chain (CLSC) management has become an important development strategy for many large enterprises, which reduces environmental pollution. This study is about the operation and coordination of third-party recycling CLSC considering the manufacturer’s corporate social responsibility (CSR) behavior awareness and the retailer’s profit donation as CSR investment. Based on the observations in industry, it is assumed that the CSR behavior of the manufacturer is to take consumer surplus as maximizing social welfare. At the same time, the retailer performs the CSR investment behavior to social welfare organizations. The CSR investment of retailers brings reputation and affects the market demand for new products. The results show that the CSR behavior awareness of manufacturers and the CSR investment of retailers have a mutual incentive effect and is conducive to expanding the market demand for new products and improving the recycling rate of waste products. The study constructs a third-party recycling closed-loop supply chain operation and coordination model. It analyzes both manufacturer’s CSR awareness and retailer CSR investment to the closed-loop supply chain members. The findings are that both of them have a mutually stimulating effect, expanding the market demand for new products, increasing the recycling rate of waste and bringing higher social welfare. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1845937 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1845937 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1845937 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1794241_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Myra V. De Leon Author-X-Name-First: Myra V. Author-X-Name-Last: De Leon Author-Name: Ringgold P. Atienza Author-X-Name-First: Ringgold P. Author-X-Name-Last: Atienza Author-Name: Daniel Susilo Author-X-Name-First: Daniel Author-X-Name-Last: Susilo Title: Influence of self-service technology (SST) service quality dimensions as a second-order factor on perceived value and customer satisfaction in a mobile banking application Abstract: Banks offer technology-based self-service banking such as mobile banking applications to keep up with technological advancement. The usage of this application requires quality service delivery. However, there is a dearth of literature on post-adoption and service quality assessment of mobile banking applications. Therefore, the main objective of this study is to assess if the Self-Service Technology service quality (SSTQUAL) dimensio ns influence the perceived value and customer satisfaction in mobile banking applications. The data was gathered from 200 users of mobile banking. Data analysis was carried out with Structural Equation Modelling (SEM) using AMOS. Service quality is a second-order factor composed of seven first-order factors of quality dimensions. The findings of this study reveal that service quality significantly influences the perceived value and customer satisfaction. These findings provide insights for banks and mobile application providers to develop strategies that will enhance customer experience, perceived value, and customer satisfaction. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1794241 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1794241 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1794241 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1787733_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohamad Trio Febriyantoro Author-X-Name-First: Mohamad Trio Author-X-Name-Last: Febriyantoro Title: Exploring YouTube Marketing Communication: Brand awareness, brand image and purchase intention in the millennial generation Abstract: Companies can use digital media in promoting their business or social media like Facebook, Instagram, YouTube. Many researchers examine the effects of different uses of social media on consumer buying behavior from different perspectives. The purpose of this research is to see the application of YouTube Ads in building brand awareness and brand image and its effect on purchase intention. Respondents in this study are millennials who are in Batam City and surrounding areas with an age range of 18–35 years chosen using the non-probability sampling method. This study uses Structural Equation Modeling (SEM) with the SmartPLS. YouTube Advertising influences brand awareness and brand image, whereas brand awareness and brand image do not affect purchase intention. YouTube ads are directly related to the purchase intention. Brand awareness and brand image are not mediating variables because they are not associated with purchase intention. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1787733 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1787733 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1787733 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1773676_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammad Hossein Marvi Author-X-Name-First: Mohammad Hossein Author-X-Name-Last: Marvi Author-Name: Morteza Maleki Minbashrazgah Author-X-Name-First: Morteza Maleki Author-X-Name-Last: Minbashrazgah Author-Name: Azim Zarei Author-X-Name-First: Azim Author-X-Name-Last: Zarei Author-Name: Golnar Shojaei Baghini Author-X-Name-First: Golnar Shojaei Author-X-Name-Last: Baghini Title: Knowledge foundation in green purchase behaviour: Multidimensional scaling method Abstract: For the past few decades, because of the environmental hazards, green purchase has been subject to wide ranges of studies. Subsequently, understanding the intellectual structure of the green purchase behaviour is increasingly becoming important. This study investigates the citation in green purchase academic literature and it analyses the knowledge structure in it. The following bibliometric analysis comprised 86 green purchase articles. By employing multidimensional scaling (MDS) to identify the ranges of the intellectual influences and shaped green purchase behaviour. The knowledge structure in green purchase is discovered by employing co-citation analysis to find the most important and effective studies in the green purchase study domain. A conceptual framework is developed and finally the future model was proposed. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1773676 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1773676 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1773676 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1735690_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hafiez Sofyani Author-X-Name-First: Hafiez Author-X-Name-Last: Sofyani Author-Name: Hosam Alden Riyadh Author-X-Name-First: Hosam Alden Author-X-Name-Last: Riyadh Author-Name: Heru Fahlevi Author-X-Name-First: Heru Author-X-Name-Last: Fahlevi Title: Improving service quality, accountability and transparency of local government: The intervening role of information technology governance Abstract: This study aims to examine the perception of government employees about the association of the culture of compliance in information technology (IT) on the service quality, accountability, and transparency through effective IT governance (ITG) as an intervening variable. This study was carried out in the local government (city) of Surabaya, Indonesia. The population of this study is all Local Government Organizations (LGOs) in the Surabaya, while the samples are LGOs for public services and administration. Data was gathered through the questionnaires distributed directly to the respondents. The respondents are LGOs employees who are involved with e-government implementation. The number of distributed questionnaires was 200, but there were only 141 returned and analyzed. The partial Least Square-Structural Equation Modeling (PLS-SEM) was utilized to analize the data. The results of this study demonstrate that the culture of compliance in IT associates with service quality, accountability, and transparency indirectly through effective ITG. The result implies that effective ITG is a crucial aspect that must be considered for achieving successful e-government development in Indonesian local governments. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1735690 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1735690 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1735690 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1825041_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammed T. Nuseir Author-X-Name-First: Mohammed Author-X-Name-Last: T. Nuseir Author-Name: Muhammad Farhan Basheer Author-X-Name-First: Muhammad Farhan Author-X-Name-Last: Basheer Author-Name: Ahmad Aljumah Author-X-Name-First: Ahmad Author-X-Name-Last: Aljumah Title: Antecedents of entrepreneurial intentions in smart city of Neom Saudi Arabia: Does the entrepreneurial education on artificial intelligence matter? Abstract: The main purpose of this empirical study is to explore the entrepreneurial self-efficacy, and entrepreneurial competency as antecedents to the entrepreneurial intentions in smart city of Neom Saudi Arabia. Additionally, the study has also examined the mediating role of entrepreneurial education on artificial intelligence in the relationship between the entrepreneurial self-efficacy, entrepreneurial competency, and the entrepreneurial intentions in smart city of Neom Saudi Arabia. The study has employed the SEM-PLS for the data analysis. A sample based on 550 students from private (n = 291, 52.9 %) and public universities (n = 259, 47.1 %) of KSA were randomly selected. The entrepreneurial self-efficacy, and entrepreneurial competency are reported to have a positive and significant influence on entrepreneurial intentions. The entrepreneurial education on artificial intelligence, medicate the relationship between the entrepreneurial competency, entrepreneurial self-efficacy, and entrepreneurial intentions The model is contextually suitable for motivating individuals to become self-sufficient and for enabling them to harness their creativity through entrepreneurial and profit-driven endeavors in smart cities. This study has significant implications for entrepreneurs, practitioners, and governments alike. The findings provide a guideline for governments in establishing an environment that supports the individual drive to embark on entrepreneurial endeavors. Among the stimulus for encouraging entrepreneurship include the provision of loans with reasonable interest rates and knowledge sharing sessions by prominent entrepreneurs. Drawing inferences from the empirical findings and discussions, this present study has made appreciable theoretical contributions to the existing body of literature, specifically, in the area of entrepreneurial intentions in smart city. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1825041 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1825041 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1825041 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1857594_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Huyen Mong Le Author-X-Name-First: Huyen Mong Author-X-Name-Last: Le Author-Name: Thu Thi Nguyen Author-X-Name-First: Thu Thi Author-X-Name-Last: Nguyen Author-Name: Trang Cam Hoang Author-X-Name-First: Trang Cam Author-X-Name-Last: Hoang Title: Organizational culture, management accounting information, innovation capability and firm performance Abstract: Drawing on a contingency theory and a resource-based perspective, the this study examines the relationship between organizational culture, management accounting information, innovation capability and firm performance in Vietnamese small and medium-sized enterprises (SMEs). Data for the study were collected by survey questionnaires from a sample of 200 top-level and middle-level managers in Vietnamese SMEs. The results reveal that management’s cultural orientation combined with management accounting information has a significant positive effect on innovation capability and enhanced firm performance. In addition, the results show that the use of management accounting information fully mediates the relationship between management’s value orientation towards innovation and firm performance. The study thereby contributes to a greater understanding of the role of management’s value orientation towards innovation and management accounting information as levers for innovation capability, which in turn leads to higher firm performance in the context of Vietnamese SMEs. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1857594 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1857594 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1857594 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1818408_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Janya Chanchaichujit Author-X-Name-First: Janya Author-X-Name-Last: Chanchaichujit Author-Name: Sreejith Balasubramanian Author-X-Name-First: Sreejith Author-X-Name-Last: Balasubramanian Author-Name: Ng Si Min Charmaine Author-X-Name-First: Ng Si Min Author-X-Name-Last: Charmaine Title: A systematic literature review on the benefit-drivers of RFID implementation in supply chains and its impact on organizational competitive advantage Abstract: Application of Radio Frequency Identification (RFID) in managing supply chains has witnessed significant interest in recent years. However, the current understanding of the potential benefits that act as the motivating factors/drivers in implementing RFID technology (benefit-drivers), its link to competitive advantage, is fragmented and scattered across the literature. This formed the motivation of this study which seeks to address this gap in the literature through a systematic literature review. Based on a rigorous screening of the literature (2006–2018), the study develops a comprehensive understanding of the various 1) corporate-driven and 2) customer-driven benefit-drivers from RFID implementation. The “2 C” categorization of benefit-drivers is novel and should provide more impetus for practitioners to leverage from RFID implementation. Further, the link between the benefit-drivers and competitive advantage is understood and proposed in the form of a conceptual framework. Finally, avenues for future research are highlighted. The study findings and the framework provide a good starting point for academics and practitioners to further explore the opportunities in supply chain afforded by RFID implementation. A comprehensive review of this kind has not been previously undertaken and constitutes the novelty of this work. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1818408 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1818408 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1818408 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1817288_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Aobakwe Ledikwe Author-X-Name-First: Aobakwe Author-X-Name-Last: Ledikwe Author-Name: Beate Stiehler-Mulder Author-X-Name-First: Beate Author-X-Name-Last: Stiehler-Mulder Author-Name: Mornay Roberts-Lombard Author-X-Name-First: Mornay Author-X-Name-Last: Roberts-Lombard Title: Product involvement, WOM and eWOM in the fast food industry: A young adult perspective in an emerging African economy Abstract: This study investigates the relationship between product involvement, WOM, and eWOM in the fast food industry between two sub-groups of young adult consumers in South Africa. A quantitative design was followed, with primary data (n = 201) gathered from respondents using a self-administered questionnaire. The results suggest that product involvement exerts a positive and significant influence on WOM and eWOM in the case of both young adult sub-groups. There is also no difference in the perceptions of the two sub-groups of young adults concerning product involvement, WOM, and eWOM. Product involvement is found to play an important role in spreading WOM and eWOM in the fast food industry, and is proposed as an important focus area for managers. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1817288 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1817288 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1817288 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1787734_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Josephat Lotto Author-X-Name-First: Josephat Author-X-Name-Last: Lotto Title: On an ongoing corporate dividend dialogue: Do external influences also matter in dividend decision? Abstract: Dividend policy is among the most debated topics in corporate Finance. Determinants of corporate dividend, most commonly firm specific determinants, have attracted much attention of the researchers. This paper mainly investigates the external determinants of dividend policy in Tanzania. The study also checks the influence of firm-specific factors that determine dividend decision of non-financial firms listed in Dar es Salaam Stock Exchange using a panel data analysis for a period 2008–2017. The paper reports that gross domestic product (GDP) and inflation have both statistically negative signifant relationship with the firm payout ratio.This implies that in a country where GDP is high, firms are less likely to consider paying dividends. During high GDP levels, the economic environment is potentially conducive for potential investment, and therefore re-investing the corporate profit is relatively a wise decision than distributing it back to owners as dividend.Also in an inflationary environment, funds generated are often are not sufficient to replace a firm’s assets as they become obsolete. Under these circumstances, a firm may be forced to retain a higher percentage of earnings to maintain the earning power of its asset base that is why during this time less dividend is expected by shareholders.Furthermore, the paper reports that firm-specific factors such as profitability, liquidity, firm size, leverage and firm growth are also influencial in determining corporate dividend policy. More specifically, large-sized firms, highly profitable firms are more likely to consider paying dividend. However, payment of dividend will all depend on whether the firm is liquid enough to afford that. On the other hand, high-growth and leveraged firms would not probably consider paying dividend, and will therefore, save money to finance their expansion and honor their debt obligations. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1787734 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1787734 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1787734 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1771076_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammad Ziad Shakhatreh Author-X-Name-First: Mohammad Ziad Author-X-Name-Last: Shakhatreh Author-Name: Safaa Adnan Alsmadi Author-X-Name-First: Safaa Adnan Author-X-Name-Last: Alsmadi Author-Name: Ahmad Alkhataybeh Author-X-Name-First: Ahmad Author-X-Name-Last: Alkhataybeh Title: The effect of audit fees on disclosure quality in Jordan Abstract: Disclosure quality is a matter of great importance in the accounting literature. This study examines the effect of audit fees, audit firm size and audit opinion on the quality of disclosures. It focuses on a sample of low-quality financial statements in Jordan that have been reported as breaches by the Jordanian Securities Commission (JSC). Data were collected from the financial statements of the manufacturing and services companies listed on the Amman Stock Exchange (ASE) during the period 2009 to 2016. The logistic regression results suggest that audit fees have a positive significant effect, while audit opinion has a negative significant effect on actual violations. However, audit firm size was found to be insignificant in relation to the level of violations. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1771076 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1771076 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1771076 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1724063_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Alaa Mansour Zalata Author-X-Name-First: Alaa Mansour Author-X-Name-Last: Zalata Author-Name: Hany Elzahar Author-X-Name-First: Hany Author-X-Name-Last: Elzahar Author-Name: Craig McLaughlin Author-X-Name-First: Craig Author-X-Name-Last: McLaughlin Title: External audit quality and firms’ credit score Abstract: Using a sample of UK firms, we investigate whether external audit quality has an informational role for firms credit score. In our general research setting, we could not find any evidence on the association between firms’ credit score and external audit quality. However, when firms are suspected to be engaged in managerial misstatements, firms’ credit score seems to be associated with external audit quality. In particular, suspected firms get high credit score when they are audited by one of industry-specialised auditors. In addition, credit rating agencies penalise suspect firms when they pay high audit and non-audit fees. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1724063 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1724063 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1724063 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1746171_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kari Huhtala Author-X-Name-First: Kari Author-X-Name-Last: Huhtala Author-Name: Pasi Tuominen Author-X-Name-First: Pasi Author-X-Name-Last: Tuominen Author-Name: Terhi Tuominen Author-X-Name-First: Terhi Author-X-Name-Last: Tuominen Title: Director selection in agricultural cooperatives—The process and the roles in the Finnish context Abstract: Director selection is linked with contradictory board roles which call for the need of multiple approaches. In cooperatives, which are member- and user-driven rather than profit-driven, this approach is essential. The aim of this study is to analyze director selection in agricultural cooperatives by using a qualitative approach and hence, contribute to theory development. The results indicate that the director selection process and roles contain several paradox issues in two dimensions: administrative culture as well as the roles and authority of important actors. The paper contributes to the understanding of (1) mechanisms and relationships inherent in the process of director selection in agricultural cooperatives (2) the administrative culture as well as the roles and authority of the actors in the process and (3) paradoxes which help us to understand tensions in director selection under the requirement of fulfilling both the performance task and the conformance task. The paper discusses the results against the current board theories and suggests a new paradox dimension. It is suggested that director selection should be studied further from the perspectives of (1) implications of the use of authority and (2) the implications of the administrative culture. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1746171 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1746171 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1746171 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1841524_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sheikh Ashiqurrahman Prince Author-X-Name-First: Sheikh Ashiqurrahman Author-X-Name-Last: Prince Author-Name: Ishraat Saira Wahid Author-X-Name-First: Ishraat Author-X-Name-Last: Saira Wahid Title: The purchase of organic fish in Bangladesh: Safeguarding against COVID-19 Abstract: Based on the theory of planned behaviour and cognitive dissonance, this research investigates how consumers’ consciousness of the attributes of organic fish impacts the number of opportunities to purchase such fish at a safe social distance and how the consciousness of verbal recommendations affect the relationship between the consciousness of necessary social distance to safely buy organic fish and consumers’ intention to purchase the fish. Applying these two theories and adding a new variable—social-distance purchasing—into the model, the research contributes significantly to current literature. Using a stratified random sampling, this research collected 320 data points from high, upper-middle and middle-income consumers that have been analysed through Amos Graphics and PROCESS macro in SPSS for the structural equation modelling. The findings of the research provide valuable insights to reduce the infection from COVID-19 as well as enhances the external validity and generalisability of the consumers’ organic-food purchasing behaviour research. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1841524 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1841524 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1841524 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1757841_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Xuan-Hung Nguyen Author-X-Name-First: Xuan-Hung Author-X-Name-Last: Nguyen Author-Name: Hiep-Thien Trinh Author-X-Name-First: Hiep-Thien Author-X-Name-Last: Trinh Title: Corporate social responsibility and the non-linear effect on audit opinion for energy firms in Vietnam Abstract: Corporate social responsibility (CSR) has increasingly been researched in the current and future trend of sustainable development. Extant studies document mixed results about the relationship between CSR and earnings management, but very few papers discuss how CSR and audit opinion are related. Using a sample of all the energy firms listed in Vietnam from 2007 to 2017, the research results suggest that CSR-engaged firms are more likely to receive unqualified opinions on the quality of their financial statements. We further document that firms benefit from CSR activities only when the activities are not at high levels, or there exists a non-linear effect of CSR on the likelihood of receiving unqualified opinion. This suggests that firms should balance the costs and benefits of CSR. The study conducts several robustness tests and the results remain unchanged throughout these tests. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1757841 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1757841 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1757841 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1720945_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anteneh Mulugeta Eyasu Author-X-Name-First: Anteneh Mulugeta Author-X-Name-Last: Eyasu Author-Name: Mamenie Endale Author-X-Name-First: Mamenie Author-X-Name-Last: Endale Title: Corporate social responsibility in agro-processing and garment industry: Evidence from Ethiopia Abstract: Currently, large industries like agro-processing and garment (Textile and Leather) industries in Ethiopia have interested to implement CSR activities. Hence, this study examined the causal relationship between stakeholders’ and CSR implementation in agro-processing and garment industries based on employees’ perceptions. After reviewing several works of literature we developed CSR implementation measurements. For analysis of CSR implementation, a total of 891 respondents were taken from agro-processing and garment industries of the Amhara region, Ethiopia. Then we applied frequency, percentage, Confirmatory factor analysis and structural equation model for this data analysis. The empirical result showed that environment, customer, owner/shareholder, community have a significant positive effect on CSR implementation in agro-processing and garment industries. However, it was also confirmed that employees have a negative significant effect on CSR implementation. Consider identified evidence of determinant factors of CSR implementation, managers of agro-processing and garment industries should take actions to improve CSR implementation and to alleviate those problems. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1720945 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1720945 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1720945 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1858525_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Van Dat Tran Author-X-Name-First: Van Dat Author-X-Name-Last: Tran Title: Assessing the relationship between perceived crowding, excitement, stress, satisfaction, and impulse purchase at the retails in Vietnam Abstract: This study aims to examine the relationship between perceived crowding, excitement, stress on satisfaction, and impulse purchase at the retails in Vietnam. This study performed structural equation modelling (SEM). A total of 264 valid respondents were used in this research. Besides, this study systematized the concept, defined, and test the component scales of the relationship model among perceived crowding, excitement, stress, satisfaction, and impulse purchase from the collected data, which helps to identify the relationship among factors in the model as well as impact. The findings indicate that the perceptions of human and spatial crowding have a negative influence on customer satisfaction leading to their impulse purchase decision. This belief is advocated by the existence of human emotional reactions to customer satisfaction. In detail, exciting reactions positively impact on shoppers’ satisfied feelings; by contrast, stress is negatively related to customers’ satisfaction. In other words, shoppers intend to be more excited and less stressed in retail who could facilitate a low level of spatial crowding and appropriate physical arrangements of fixtures. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1858525 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1858525 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1858525 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1832401_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kwaku Amofah Author-X-Name-First: Kwaku Author-X-Name-Last: Amofah Author-Name: Ramon Saladrigues Author-X-Name-First: Ramon Author-X-Name-Last: Saladrigues Author-Name: Ellis Kofi Akwaa-Sekyi Author-X-Name-First: Ellis Kofi Author-X-Name-Last: Akwaa-Sekyi Title: Entrepreneurial intentions among MBA students Abstract: Increasing entrepreneurial activities in a country start with an intention that leads to increased innovative activities, wealth creation, industrialization, employment generation, economic growth, and development. This paper examines the effect of attitude towards entrepreneurship, subjective norm, locus of control, entrepreneurial self-efficacy, and environmental support on entrepreneurial intention of 159 MBA students from two private universities in Ghana. The study uses structural equation modelling (SEM) to analyze the data obtained from the participants. The results show that all the factors but entrepreneurial self-efficacy significantly affects students’ entrepreneurial intentions. The study proffers policy-makers with the opportunity to nurture entrepreneurship in students as a foundation for transforming the intent into practice to address the huge employment gaps in emerging economies. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1832401 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1832401 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1832401 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1794662_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Favourate Y. Sebele-Mpofu Author-X-Name-First: Favourate Y. Author-X-Name-Last: Sebele-Mpofu Title: Governance quality and tax morale and compliance in Zimbabwe’s informal sector Abstract: Tax morale was found in literature to shape tax compliance behaviour and to be significantly correlated with strategies of tax effort across countries. In addition views regarding the quality of institutions, the cost-benefit analysis on the use of tax revenues and the quality of governance influence tax morale thus in turn affecting tax compliance. Governance and tax morale are often the most misunderstood and overlooked dimensions of tax compliance yet these are very crucial in the success of tax policy and tax administration. Better tax administration enforcement must be combined with tax reforms that improve transparency and accountability in the use of tax revenues in order to boost tax morale and heighten tax compliance in developing countries, sub-Saharan African countries and Zimbabwe in particular. In these economies corruption in tax administration and government is widespread. The study makes a theoretical contribution to literature on the tax morale, governance quality and tax compliance debate in the informal sector. Three important gaps motivate this study, the lacuna in research that explores the governance-taxation (tax morale and compliance) linkage in developing countries and in Zimbabwe, revenue mobilisation still remains weak in developing countries with fragile capacity to enforce tax compliance thus suggesting an urgent need for research on measures to boost voluntary compliance and lastly taxes are the blood life of any government thus tax compliance is an aspect of major concern. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1794662 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1794662 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1794662 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1832811_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Hamza Khan Author-X-Name-First: Muhammad Hamza Author-X-Name-Last: Khan Author-Name: Syaharizatul Noorizwan Muktar Author-X-Name-First: Syaharizatul Author-X-Name-Last: Noorizwan Muktar Title: Mediating role of organizational attractiveness on the relationship between green recruitment and job pursuit intention among students of Universiti Teknologi Malaysia Abstract: The purpose of this study was to investigate whether green recruitment practice attracts prospective candidates to join environmental responsible firms through organizational attractiveness. A total of 127 students from Universiti Teknologi Malaysia participated in the survey. SPSS version 23 was used to test the mediation model with the help of regression analysis. Results showed that green recruitment relates positively to job pursuit intention and organizational attractiveness partially mediates the relationship and students studying in universiti teknologi Malaysia have higher job pursuit intention towards environment responsible firms. Findings further highlight that green recruitment is a source of attracting potential candidates to pursue career in the green organizations and will allow practitioners to merge green human resource management with their traditional human resource policies to recruit quality candidates. Finally, by empirically providing positive outcomes this study adds to the body of literature in the field of green human resource management which is still at emerging stages. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1832811 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1832811 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1832811 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1786316_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Salma Karim Author-X-Name-First: Salma Author-X-Name-Last: Karim Author-Name: M. D. Qamruzzaman Author-X-Name-First: M. D. Author-X-Name-Last: Qamruzzaman Title: Corporate culture, management commitment, and HRM effect on operation performance: The mediating role of just-in-time Abstract: The motivation of this study is to analyze the impact of corporate culture, management commitment, and Human resources management on operational performance and the mediating effect on those relationships from JIT implementation. A questionnaire-based survey was used to investigate the research questions. Data from a sample of 410 manufacturing plants were analyzed using a Structural Equation Modeling (SEM) procedure. Study findings unveil direct effect running from corporate culture, management commitment, HRM, and JIT to operational performance. Considering the indirect effect i.e. the mediating role of JIT, findings suggesting that there is partial mediation available in the estimation. On the other hand, the direct effects of corporate culture, management commitment, and HRM on JIT is positive and statistically significant. It is advocated that the effective implementation of JIT in manufacturing units can contribute to increasing operational performance side by side the presence of other key organizational attributes. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1786316 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1786316 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1786316 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1818364_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Donghun Yoon Author-X-Name-First: Donghun Author-X-Name-Last: Yoon Title: The job satisfaction level analysis for the research environment and the research production Abstract: The most important factor of the competitiveness of South Korea’s national science and technology is the research results. University professors and national research institute researchers perform the important role of generating research results. Therefore, the responsibilities and missions of university professors and national research institute researchers are growing constantly. University professors perform knowledge creation and education. National research institute researchers support national science policy-making and the government R&D program. Satisfactory research support and research environments are very important for university professors and national research institute researchers. Thus, this paper analyzes the job satisfaction level of university professors and national research institute researchers with regard to their research environment and research production. It also proposes an effective policy for achieving a satisfactory research environment based on the results of an analysis of research environments and research production. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1818364 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1818364 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1818364 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1848110_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fasika Bete Georgise Author-X-Name-First: Fasika Bete Author-X-Name-Last: Georgise Author-Name: Boru Bedeya Jarso Author-X-Name-First: Boru Bedeya Author-X-Name-Last: Jarso Author-Name: Alemayehu Tesfaye Mindaye Author-X-Name-First: Alemayehu Tesfaye Author-X-Name-Last: Mindaye Title: Model development for coffee processing plant location selection by using AHP method: Case of Guji Zone, Ethiopia Abstract: It is very difficult to find a suitable location for a coffee processing plant from many alternatives. This research-developed a model by Analytic hierarchy pair wise that gives full information for a coffee processing plant to select a suitable location from alternatives as its objective. The main location factors were analyzed by the Analytic Hierarchy Process (AHP) wise method to rank candidate alternative locations.The questionnaire analysis mainly used Statistical Packaging Social Software (SPSS) and AHP method for weighting and ranking alternative locations according to the evaluation of location criteria priority values. The discussion addressed as the misallocation has an impact on selecting a suitable location before, and it is good to follow this developed model. It is inevitable for the society to update with the growth model and generally pre-coffee processing plant owners are facing problems in selecting a suitable location from alternatives in a Guji Zone. The proposed model has three main sequential stages that focus on reducing the time to decide on a new suitable location. Thus, it reduces the effort for searching and deciding the best location for pre-coffee processors. The result is summarized in the framework model that can lead users to understand the current status and the trend concerning the models and factors used in the primary coffee processing plant location selection decision. This research has proposed a suitable solution for the location problems. Finally, the recommendation was given to coffee processing actors and responsible government offices. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1848110 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1848110 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1848110 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1760477_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rosa Hendijani Author-X-Name-First: Rosa Author-X-Name-Last: Hendijani Author-Name: Reza Saeidi Saei Author-X-Name-First: Reza Author-X-Name-Last: Saeidi Saei Title: Supply chain integration and firm performance: the moderating role of demand uncertainty Abstract: Supply chain integration (SCI) has become increasingly important among firms. Several studies have addressed SCI’s effect on firm performance. However, many moderating factors such as demand uncertainty can influence its effect. In this study, we empirically examined the moderating effect of demand uncertainty on the relationship between SCI and firm performance. We developed a series of hypotheses to address these relationships. SCI was categorized into internal and external integration, with external integration divided into product and process integration. Rather than categorizing external integration into integration with suppliers and customers which was commonly used in previous studies, we used product and process integration as the categories for external integration. This allows us to have an integrated approach to all parties in the supply chain instead of separating the relationship with suppliers from that with customers. Study sample consists of firms active in automotive parts and steel industries in Iran. In total, 84 firms completed the survey. Hierarchical regression analysis was used to test research hypotheses. Industry type was considered as a control variable. Research findings showed that internal and process dimensions of integration had a positive effect on operational performance. In addition, internal and process dimensions had a positive effect on financial performance. In the face of high demand uncertainty, process integration improved financial performance. Moreover, industry type did not affect the results. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1760477 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1760477 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1760477 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1798067_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lilik N. Yuliati Author-X-Name-First: Lilik N. Author-X-Name-Last: Yuliati Author-Name: Hasdevi A. Dradjat Author-X-Name-First: Hasdevi A. Author-X-Name-Last: Dradjat Author-Name: Megawati Simanjuntak Author-X-Name-First: Megawati Author-X-Name-Last: Simanjuntak Title: Online bike: Role of perceived technology, perceived risk, and institution-based trust on service usage via online trust Abstract: This research aimed to analyze the effect of perceived technology, perceived risk, and institution-based trust on online trust and service usage of online bike-sharing services in Indonesia. As many as 200 respondents were chosen through systematical random sampling techniques. The data obtained were processed using descriptive method and structural equation modeling (SEM) through LISREL 8.7 software. The findings revealed that online trust were predicted by the perceived technology (path coefficient = 0.44; t-value = 11.27) and institution-based trust (path coefficient = 0.73; t-value = 15.47). However, the effect of perceived risk on online trust was not evident (t-value = 1.73). The service usage was determined by the perceived technology positively (path coefficient = 0.55; t-value = 11.25), perceived risk (path coefficient = −0.06; t-value = 3.56), and online trust (path coefficient = 0.05; t-value = 2.02). Also, perceived technology (path coefficient = 0.03; t-value = 2.05) and institution-based trust indirectly affected service usage via online trust (path coefficient = 0.04; t-value = 1.99). The Implications for experts and the governments as well as suggestions for future research are discussed. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1798067 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1798067 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1798067 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1787736_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Aobakwe Ledikwe Author-X-Name-First: Aobakwe Author-X-Name-Last: Ledikwe Title: Determinants of brand loyalty in the apparel industry: A developing country perspective Abstract: The study aims to investigate the determinants of brand loyalty in the apparel industry of Botswana. A descriptive quantitative design was followed, and data were collected from respondents using a self-administered questionnaire. A structured equation modelling technique was used to validate the hypotheses. The results indicated an array of positive significant relationships between brand awareness, brand image, brand trust, and brand loyalty. Additionally, brand commitment significantly moderated the influence of brand trust on brand loyalty. Therefore, it is important for the management of apparel brands to cultivate the levels of brand awareness, brand image, brand trust, and brand commitment in order to strengthen brand loyalty and, in turn, contribute to the longevity of apparel brands in Botswana. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1787736 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1787736 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1787736 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1814503_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Vusumuzi Maphosa Author-X-Name-First: Vusumuzi Author-X-Name-Last: Maphosa Author-Name: Mfowabo Maphosa Author-X-Name-First: Mfowabo Author-X-Name-Last: Maphosa Title: E-waste management in Sub-Saharan Africa: A systematic literature review Abstract: The developing world has become the primary destination for used electrical and electronic equipment (EEE) exported by the developed world, making e-waste management critical. This paper aims to determine the state of e-waste management in Sub-Saharan Africa by critically reviewing the corpus on electronic waste (e-waste) management in the region. Even though many studies were conducted on e-waste management, very few are conducted on developing countries who are significant recipients of used EEE. We applied a systematic literature review (SLR) process on research articles retrieved from Web of Science, EBSCO Host and Sabinet databases. Using the keywords that included e-waste management or recycling or policy in Sub-Saharan Africa or Africa, we searched for articles from these databases. We analysed 25 papers selected from 151,558 papers initially retrieved to answer the research questions. The findings revealed that about 80% of research on e-waste management in the Sub-Saharan Africa region was undertaken in three countries: Ghana, Nigeria, and South Africa. The review of the selected articles revealed that lack of policy and limited recycling infrastructure were the main barriers to effective e-waste management. The SLR revealed that most countries in the region practice informal and rudimentary recycling methods. Based on the common barriers identified, our recommendations can provide insight to policymakers, contribute to theory, and offer opportunities for future research. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1814503 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1814503 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1814503 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1827812_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Main Naser Alolayyan Author-X-Name-First: Main Naser Author-X-Name-Last: Alolayyan Author-Name: Abdallah Hassan Alalawin Author-X-Name-First: Abdallah Hassan Author-X-Name-Last: Alalawin Author-Name: Mohammad S. Alyahya Author-X-Name-First: Mohammad S. Author-X-Name-Last: Alyahya Author-Name: Ahmad Qamar Author-X-Name-First: Ahmad Author-X-Name-Last: Qamar Title: The impact of knowledge management practice on the hospital performance in Abu Dhabi Abstract: This study proposes a conceptual model that simultaneously involves five factors of Knowledge Management (KM) and six factors of Hospital Performance (HP), in their respective constructs. The significance of this model is that it has logically linked the constructs of both KM and HP. Exploratory factor analysis, reliability analysis procedure, and construct validity procedures have been used to verify and validate the underlying dimensions of KM and HP. The relationship has been analyzed through Structural Equation Modeling approaches, in the last stage of the data analysis, the results found that only three variables of KM construct have a significant directional impact on the only three variables of HP construct effects. Further, the in-depth data analysis has revealed that the three variables of KM construct have a statistically significant influence on the three variables of HP construct. The statistically rigorous and strong results obtained in this study suggest that this conceptual model can be used as a management tool to assess performance. The significant impact of KM on HP has been argued to be positive. The value of the paper is that it clarifies the influence of KM on HP in Abu-Dhabi hospitals which can be used to improve hospital performance and efficiency. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1827812 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1827812 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1827812 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1846882_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Van Kien Pham Author-X-Name-First: Van Kien Author-X-Name-Last: Pham Author-Name: Thu Ha Do Thi Author-X-Name-First: Thu Ha Author-X-Name-Last: Do Thi Author-Name: Thu Hoai Ha Le Author-X-Name-First: Thu Hoai Author-X-Name-Last: Ha Le Title: A study on the COVID-19 awareness affecting the consumer perceived benefits of online shopping in Vietnam Abstract: The Covid-19 outbreak has turned out an opportunity for a recent noticeable increase in online shopping in Vietnam. Hence, this paper aims to discover how online shoppers react to their purchasing behaviour during Covid-19 time in terms of perceived benefits perspective. Based on the collected data from 427 Vietnamese online respondents during the social distancing period due to Covid-19, the research analyses the role of Covid-19 as a moderator variable in the relationship between benefits perception of the consumer and their online shopping activity. The result shows Covid-19 plays a moderating role in consumer’s awareness of utilities, which encourages shoppers towards Online shopping. However, the affection of society could be a reason that consumers become more hesitant to shop online. In the meanwhile, awareness of the Covid-19 pandemic and marketing policies do not impact on online shopping significantly during the Covid-19 pandemic which is a conflict with previous researches. These findings can contribute to understanding consumer behaviour comprehensively, help companies deal with similar situation as well as recommendations for the government to support businesses effectively in the future. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1846882 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1846882 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1846882 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1831766_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Gustavo Barrera Verdugo Author-X-Name-First: Gustavo Author-X-Name-Last: Barrera Verdugo Title: Relationship between innovation and sustainability in Latin American countries: Differences by perceptual characteristics of early-stage entrepreneurs Abstract: This research evaluates the relationship between innovation and sustainability in Latin American early-stage entrepreneurship. Besides, the study seeks to recognize differences in the relationship between innovation and sustainability by the perception of opportunities, the fear of failure, and companies’ perceived social role, in early-stage entrepreneurs. Responses obtained in 11 Latin American countries are analyzed using correlation parameters and multinomial regressions. The results indicate a low association between innovation and sustainability in new businesses. Additionally, the findings demonstrate that entrepreneurs’ perceptual conditions affect this connection. Notably, it is evidenced that entrepreneurs who perceive good opportunities, less afraid of failure, and identify an active social role of enterprises, tend to incorporate, jointly, higher innovation and sustainability in their new ventures. These outcomes extend the understanding about the effects of entrepreneurs’ psychological characteristics on the development of innovation and sustainability in Latin American countries. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1831766 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1831766 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1831766 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1808399_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bora Ly Author-X-Name-First: Bora Author-X-Name-Last: Ly Title: The nexus of BRI and internationalization of renminbi (RMB) Abstract: Since 2009, the Chinese government has committed itself to encourage Renminbi (RMB) internationalization. China has introduced various direct steps supporting the RMB internationalization, including the open capital market in Hugangtong, the growth of the offshore RMB, the launch of the Cross-Border Interbank Payment System (CIPS). The reform of the exchange rate structure for the RMB, developing crude oil futures. Incorporating the RMB into the SDR, BRI, and the establishment of AIIB contribute to further internationalization of the RMB. The BRI provides an opportunity, on the one hand, that the RMB becomes a foreign trade currency and strengthens the RMB’s position as an international currency. China must encourage RMB internationalization, including turning cross-border RMB trade as a payment currency, promoting RMB internationalization with ODI, enhancing the RMB exchange rate process, developing domestic financial system and financial infrastructure, and warning to expand capital account and develop offshore RMB. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1808399 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1808399 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1808399 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1781995_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Krzysztof Ejsmont Author-X-Name-First: Krzysztof Author-X-Name-Last: Ejsmont Author-Name: Bartlomiej Gladysz Author-X-Name-First: Bartlomiej Author-X-Name-Last: Gladysz Author-Name: Donatella Corti Author-X-Name-First: Donatella Author-X-Name-Last: Corti Author-Name: Fernando Castaño Author-X-Name-First: Fernando Author-X-Name-Last: Castaño Author-Name: Wael M. Mohammed Author-X-Name-First: Wael M. Author-X-Name-Last: Mohammed Author-Name: Jose L. Martinez Lastra Author-X-Name-First: Jose L. Author-X-Name-Last: Martinez Lastra Title: Towards ‘Lean Industry 4.0ʹ – Current trends and future perspectives Abstract: The enterprises to be competitive are constantly looking for continuous increase of productivity, quality and level of services. With the development of Industry 4.0 concept, manufacturers are more confident about new advantages of automation and systems integration. Lean management is well developed and empirically proven effective managerial approach. Combining Lean and Industry 4.0 practices seems to be necessary evolutionary step for further raise the level of operational excellence (exploitation of finance, workload, materials, machines/devices). There is an increasing number of Industry 4.0 solutions used to reduce waste (as known from Lean Management). Therefore, the main objective of this article aims at presenting the results of a literature review on the concept of ‘Lean Industry 4.0ʹ. Dynamic methodology called “Systematic Literature Network Analysis (SLNA)” was used. It combines the Systematic Literature Review approach with the quantitative analysis of bibliographic networks to detect emerging topics and the dynamic evolution of the topics. The paper is a comprehensive systematization and rationalization of knowledge about the integration of LM and I4.0 concepts, identifies the most important research trends and defines directions for future research. The article contains a framework that presents the current state of knowledge in the area of Lean Industry 4.0. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1781995 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1781995 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1781995 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1739494_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nosheen Adnan Author-X-Name-First: Nosheen Author-X-Name-Last: Adnan Author-Name: Omar Khalid Bhatti Author-X-Name-First: Omar Khalid Author-X-Name-Last: Bhatti Author-Name: Waqas Farooq Author-X-Name-First: Waqas Author-X-Name-Last: Farooq Title: Relating ethical leadership with work engagement: How workplace spirituality mediates? Abstract: Throughout the 21st century, change has been a predominant theme in the workplace. Increased technology and globalization are two key contributors to the changing landscape. The costs of occupational health and well-being are increasingly being considered as sound “investments” as healthy and engaged employees yield direct economic benefits to the company. The concept of work engagement plays a vital role in this endeavour because engagement entails positive definitions of employee health and promotes the optimal functioning of employees within an organizational setting. The present article reviewed existing human resource management and leadership literature and then proposes a framework that links employee engagement, workplace spirituality and ethical leadership. Drawing on self-determination theory (SDT) that proffers workplace spirituality as an arbitrator in the relationship between employee work engagement and ethical leadership. A set of propositions that represent an empirically driven research agenda are presented. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1739494 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1739494 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1739494 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1847990_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammed A. Al-Hakimi Author-X-Name-First: Mohammed A. Author-X-Name-Last: Al-Hakimi Author-Name: Deleep B. Borade Author-X-Name-First: Deleep B. Author-X-Name-Last: Borade Title: The impact of entrepreneurial orientation on the supply chain resilience Abstract: Despite the great interest that the concept of Supply Chain Resilience (SCR) has received over the past few years, empirical research examining its antecedents still limited, especially, in the context of small and medium enterprises (SMEs) in developing countries, like Yemen. Based on the resource-based view (RBV) and dynamic capabilities theory (DCT), this paper examines the impact of entrepreneurial orientation (EO) on SCR. Based on a research framework, a self-administered questionnaire was used to collect data from a sample consisted of 217 SMEs owners/or managers. A structural equation model was used to test the relationships in the proposed model. The results obtained appear that EO has a positive and significant effect on SCR of SMEs through its dimensions represented by innovativeness, risk-taking, and proactiveness, as opposed to autonomy that demonstrated a negative impact on SCR, while the effect of competitive aggressiveness was insignificant. These findings provide advantageous insights for SMEs, especially in the Yemeni manufacturing sector, which pursuing to be resilient towards any disturbance that may lead to disruption in their supply chains by adopting EO. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1847990 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1847990 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1847990 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1833407_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yudistira Permana Author-X-Name-First: Yudistira Author-X-Name-Last: Permana Title: On the optimal strategy for the hedge fund manager:An experimental investigation Abstract: This paper examines the empirical validity of Nicolosi’s optimal strategy for a hedge fund manager under a specific payment contract. The contract specifies that the manager’s payment consists of a fixed payment and a variable payment, which is a performance-based payment. The model assumes that the manager is an Expected Utility agent who maximises his/her expected utility by buying and selling the asset at appropriate moments. Nicolosi derives the optimal strategy for the manager by assuming a Black-Scholes setting where the manager can invest either in an asset or in a money account. The asset price follows geometric Brownian motion and the money account has a constant interest rate. I experimentally test Nicolosi’s optimal strategy to investigate whether the agents invest according to the optimal strategy. To meet the aim of this paper, I compare the empirical support of the optimal strategy with other possible strategies. The results show that Nicolosi’s optimal strategy receives strong empirical support for explaining the subjects’ behaviour, though not all of the subjects follow the optimal strategy. Having said this, it seems that the subjects somehow follow the intuitive prediction of Nicolosi’s optimal strategy in which the decision-maker responds to the difference between the managed portfolio and the benchmark to determine the portfolio allocation. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1833407 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1833407 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1833407 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1783177_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Janya Chanchaichujit Author-X-Name-First: Janya Author-X-Name-Last: Chanchaichujit Author-Name: Sreejith Balasubramanian Author-X-Name-First: Sreejith Author-X-Name-Last: Balasubramanian Author-Name: Vinaya Shukla Author-X-Name-First: Vinaya Author-X-Name-Last: Shukla Author-Name: Jose-Saavedra Rosas Author-X-Name-First: Jose-Saavedra Author-X-Name-Last: Rosas Title: Multi-objective decision model for green supply chain management Abstract: In this paper, a multi-objective linear programming model was developed which sought to simultaneously optimize total costs and total GHG emissions for the Thai Rubber supply chain. The model was solved by the ε -constraint method which computed the Pareto optimal solution. Each point in the Pareto set entailed a different design of quantity of rubber product flow between the supply chain entities and transport modes and routes. The result obtained show the trade-offs between costs and GHG emissions. It appears that improvements in cost reductions are only possible by compromising on and allowing for higher GHG emissions. From the Pareto set of solutions, each point is equally effective solution for achieving significant cost reductions without compromising too far on GHG emissions. Scenarios analysis were considered to examine the impact of transportation and distribution restructuring on the trade-off between GHG emissions and costs vis-à-vis the baseline model. Overall, the model developed in this research, together with its Pareto optimal solutions analysis, shows that it can be used as an effective tool to design a new and workable GSCM model for the Thai Rubber industry. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1783177 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1783177 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1783177 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1759856_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Deborah Esi Gyanba Mbir Author-X-Name-First: Deborah Esi Gyanba Author-X-Name-Last: Mbir Author-Name: Otuo Serebour Agyemang Author-X-Name-First: Otuo Serebour Author-X-Name-Last: Agyemang Author-Name: George Tackie Author-X-Name-First: George Author-X-Name-Last: Tackie Author-Name: Mac Junior Abeka Author-X-Name-First: Mac Junior Author-X-Name-Last: Abeka Title: IFRS compliance, corporate governance and financial reporting quality of GSE-listed non-financial firms Abstract: The adoption of International financial reporting standards (IFRS) has been presented in several empirical literature as a factor that could improve the quality of financial reports. However, Ghana has not attained the desired levels of financial reporting quality after the adoption of IFRS. Literature reveals that lack of proper enforcement of these high-quality standards may result in limited compliance and will undermine the effectiveness of these standards in terms of attaining high-quality financial reports. This study therefore argues that the relationship between IFRS compliance and reporting quality revolves around some enforcement mechanisms like corporate governance structures. In view of that, by using random effect estimation technique, this study examined the role of corporate governance in the relationship between IFRS compliance and the reporting quality of firms listed on the Ghana Stock Exchange (GSE). The study found that the right corporate governance mechanisms will enhance the positive effect of IFRS compliance on reporting quality. This study further recommends that to gain an appreciable level of public confidence in the annual reports of firms listed on the GSE, the audit committee’s independence and the board’s independence should be strengthened to ensure that management does not only adopt IFRS, but that the standards are actually complied with. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1759856 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1759856 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1759856 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1823584_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hoang Thanh Nhon Author-X-Name-First: Hoang Thanh Author-X-Name-Last: Nhon Author-Name: Bui Quang Thong Author-X-Name-First: Bui Quang Author-X-Name-Last: Thong Author-Name: Ngo Quang Trung Author-X-Name-First: Ngo Quang Author-X-Name-Last: Trung Title: The effects of intellectual capital on information communication technology firm performance: A moderated mediation analysis of environmental uncertainty Abstract: The impact of intellectual capital on firm performance is one of the key aspects of strategic management. This is particularly crucial for firms in the high-tech or service sectors. Intellectual capital dimensions, including human, organisational and social capital, are key to developing outstanding performance. From a strategic management perspective, there are still debates on the interrelationships between these dimensions, and on the moderating role of environmental uncertainty on their impacts on performance. In the context of an unstable environment like Vietnam, this study involved a survey of 350 information communication technology (ICT) firm’s directors and managers, which was used to analyse the impacts of intellectual capital dimensions on firm performance, the indirect effects of organisational capital on performance via human and social capital, and the moderating role of environmental uncertainty. Findings indicate that all dimensions of intellectual capital had direct impacts on firm performance. In addition, we found that the human and social capital mediated significantly the relationship between firm performance and organisational capital, and the environmental uncertainty moderated significantly the relationship between intellectual capital dimensions and firm performance. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1823584 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1823584 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1823584 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1859437_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammad Azzam Author-X-Name-First: Mohammad Author-X-Name-Last: Azzam Author-Name: Alaa AlQudah Author-X-Name-First: Alaa Author-X-Name-Last: AlQudah Author-Name: Ayman Abu Haija Author-X-Name-First: Ayman Author-X-Name-Last: Abu Haija Author-Name: Mohammad Shakhatreh Author-X-Name-First: Mohammad Author-X-Name-Last: Shakhatreh Title: The association between sustainability disclosures and the financial performance of Jordanian firms Abstract: Researchers are paying an unprecedented level of attention to the role that sustainability disclosures may play in enhancing financial performance. This study, therefore, examines this issue in a developing country context such as Jordan using a panel data set of 1,705 firm-year observations of firms listed on the Amman Stock Exchange. Fixed effect regression with robust standard errors is used to analyse the data. The results show that, while social and governance disclosures are positively associated with financial performance, environmental disclosures do not have this association. Interestingly, when sustainability disclosures are analysed collectively, a highly positive and significant association is found between them. This study recommends that the dimensions of sustainability disclosures complement each other to enhance firms’ financial performance. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1859437 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1859437 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1859437 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1811596_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tariq Alzoubi Author-X-Name-First: Tariq Author-X-Name-Last: Alzoubi Author-Name: Muhanned Obeidat Author-X-Name-First: Muhanned Author-X-Name-Last: Obeidat Title: How size influences the credit risk in Islamic banks Abstract: This research analyses the effects of the bank size and it financing to customer on credit risk, only few researches considered credit risk of Islamic banks by only focus on the determinants of credit risk, in this research, the authors considered a specific issue which is the size of both; the bank itself and the size of their financing to client. Using a sample of 48 Islamic banks from 16 countries around the world over the period from 2008 to 2018, a fixed effect panel data analysis has been applied, the results show that there is a negative relationship between the bank size and credit risk, a negative relationship between the financing to customer and credit risk, and a negative relationship between capital to assets ratio and credit risk. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1811596 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1811596 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1811596 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1750331_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Achmad Dzulfikar Dzikrullah Author-X-Name-First: Achmad Dzulfikar Author-X-Name-Last: Dzikrullah Author-Name: Iman Harymawan Author-X-Name-First: Iman Author-X-Name-Last: Harymawan Author-Name: Melinda Cahyaning Ratri Author-X-Name-First: Melinda Cahyaning Author-X-Name-Last: Ratri Title: Internal audit functions and audit outcomes: Evidence from Indonesia Abstract: The internal audit function is important to minimize the occurrence of fraudulent financial statements and provide assurance and independent consultation for decision-making. The purpose of this study is to analyze the relationship of the quality of internal audit team (internal audit function) on audit fees, audit quality, audit choice, and audit opinion. This study uses 722 observations on companies listed on the Indonesia Stock Exchange for two periods from 2016 to 2017 and uses Ordinary Least Square Regression analysis techniques to examine the hypotheses. This study found that one of the internal auditors' functions, which is size of the internal audit team, as a corporate oversight mechanism has a positive and significant relationship to the magnitude of external auditor fees, audit quality, and the tendency of companies to choose auditors with big names (Big4). In addition, this study found that internal audit also has a negative and significant influence on the tendency of companies to accept going concern audit opinions. This research provides support on the benefit of having a good quality of internal auditors for the company. The results of this study indicate that companies that have an adequate internal audit function tend to cost higher external auditor fees, and hiring auditors with big names (Big4) to produce high audit quality. In addition, the existence of adequate internal auditors also reducing the probability of the firms on receiving the going concern audit opinions. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1750331 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1750331 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1750331 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1712125_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Salaheddine Bendak Author-X-Name-First: Salaheddine Author-X-Name-Last: Bendak Author-Name: Amir Moued Shikhli Author-X-Name-First: Amir Moued Author-X-Name-Last: Shikhli Author-Name: Refaat H. Abdel-Razek Author-X-Name-First: Refaat H. Author-X-Name-Last: Abdel-Razek Title: How changing organizational culture can enhance innovation: Development of the innovative culture enhancement framework Abstract: Innovation is considered one of the key factors that influence long-term success of any organization. The published literature indicates that establishing and enhancing the right culture that supports innovation in the organization is a precondition for innovation. The objective of this study is to propose and validate a framework, called the Innovative Culture Enhancement Framework (ICEF), which can be used to enhance innovation at any given organization based on its culture. First step in the framework involves using the Organizational Culture Assessment Instrument (OCAI) to determine the level of each culture type within the organization. Then, the Community Innovation Survey (CIS) is used to determine the level of each innovation type. The third step of ICEF involves doing multiple linear regression analyses of OCAI outcomes over CIS results to determine how each culture type contributes to each innovation type. The fourth step involves comparing existing level of each innovation type with the desired level as indicated by the management. The fifth and last step involves adjusting existing level of culture types in a way that enhances the desired innovation type. ICEF was validated by implementing it at three medium-size companies and was found to be workable and giving statistically significant outcomes. Then, the framework was further validated by interviewing a group of industry experts and seeking their opinion on ICEF dimensions. Statistical analysis of the interviews mainly gave high item-to-total correlations for the dimensions explored and a high Cronbach’s alpha value leading to conclude that the framework is reliable and delivers what it was developed for. It is recommended that future research explores further how culture can be used as a driving force for innovation in organizations. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1712125 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1712125 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1712125 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1791444_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rosa Hendijani Author-X-Name-First: Rosa Author-X-Name-Last: Hendijani Author-Name: Piers Steel Author-X-Name-First: Piers Author-X-Name-Last: Steel Title: Motivational congruence effect: How reward salience and choice influence motivation and performance Abstract: The effect of performance-contingent reward and choice on motivation and performance continues to be debated. Studies in economics and behavioral psychology consider performance-contingent rewards and choice as two separate motivational mechanisms that reinforce motivation and performance. However, theories on self-determination and motivational crowding predict that performance-contingent rewards negatively interact with choice, reducing its positive effect on motivation. The conceptual and methodological differences between these streams suggest a more nuanced approach that considers factors including reward salience and task type. Building upon attribution theory, we designed and conducted an experiment to test the effect of choice (choice vs. no-choice) and reward (salient, non-salient, and no reward) on overall motivation and performance. Non-salient reward and choice interacted in a positive way, resulting in motivation and performance improvement, what we describe as a “Motivational Congruence Effect.” Similarly, salient reward in a no-choice condition had a positive effect on motivation and performance. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1791444 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1791444 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1791444 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1857064_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sana Mumtaz Author-X-Name-First: Sana Author-X-Name-Last: Mumtaz Author-Name: Sadia Nadeem Author-X-Name-First: Sadia Author-X-Name-Last: Nadeem Title: When too much adjustment is bad: A curvilinear relationship between expatriates’ adjustment and social changes in HCNs Abstract: The antecedents of expatriates’ adjustment have received considerable attention in the international business research in the recent years. However, there has been a limited understanding regarding the outcomes of expatriates’ adjustment on host country nationals (HCNs). Thus, examining the existing literature and analyzing it using social identity theory, we hypothesized an inverse curvilinear relationship between expatriates’ interaction adjustment and development of trust, shared vision and intercultural communication in HCNs. We tested our hypotheses by conducting a multilevel regression analysis on dyadic data collected from Chinese expatriates and Pakistani HCNs. The findings confirm an inverse U-shape relationship between expatriates’ interaction adjustment and trust, and between expatriates’ interaction adjustment and intercultural communication. In contrast to the focus of existing literature on static changes, our findings highlight a dynamic nature of social change experiences by suggesting that too much adjustment of expatriates negatively impacts work relationships between expatriates and HCNs in the long-run. Based on the empirical findings, we offer insights to HR professionals and suggest managing expatriates’ adjustment to an optimal level in a host unit where expatriates and HCNs can develop an adequate level of trust and intercultural communication with each other. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1857064 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1857064 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1857064 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1778894_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yilmaz Uygun Author-X-Name-First: Yilmaz Author-X-Name-Last: Uygun Author-Name: Syed Asad Imam Jafri Author-X-Name-First: Syed Asad Imam Author-X-Name-Last: Jafri Title: Controlling risks in sea transportation of cocoa beans Abstract: Due to the importance of cocoa in the food industry, there is a greater need to transport this commodity with fewer rejections and damage to quality. Growing in the tropical areas of the world, cocoa beans travel a considerable distance to their main importing destinations located in North America and Europe, most of which is covered by sea transport. Although an increasing amount of organizations is being involved in enhancing sustainable methods of farming practices to combat cocoa bean losses, this paper focuses on the loss identification incurred during sea transportation. The factors which adversely affect the quality of cocoa beans have been identified through literature and expert interviews and simulated using a System Dynamics modelling software. The main focus of this paper is whether the oft-cited ventilated-container mode of shipment is indeed the recommended solution to all the major risk factors affecting the quality of cocoa beans. In an attempt to mirror the real-time effects experienced by the beans during the sea journey, through the results of these simulations, we get an overview of how each risk factor is triggered and contributes to the degradation in the quality of the cocoa beans with and without the presence of countermeasures, like ventilated container, etc. These results also help us to ascertain the impact of countermeasures in different points in time of the journey, which leads to the conclusion of how a certain countermeasure may be extremely beneficial under one scenario but detrimental under others. Ventilation, as this research suggests, proves advantageous only at higher temperatures but disadvantageous at lower temperatures. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1778894 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1778894 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1778894 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1842008_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Joeliaty Joeliaty Author-X-Name-First: Joeliaty Author-X-Name-Last: Joeliaty Author-Name: Yudi Ahmad Faisal Author-X-Name-First: Yudi Author-X-Name-Last: Ahmad Faisal Author-Name: Wendra Wendra Author-X-Name-First: Wendra Author-X-Name-Last: Wendra Title: An Analysis of Strategy Formulation for Halal Hotel Human Resources in Indonesia Abstract: The emergence of halal hotel businesses has attracted many scholars’ and practitioners’ attention. However, the halal hotel concept and the required human resources are still not very clear. This study aims to examine the internal and external aspects of halal hotel human resources in Indonesia and propose a proper human resource strategy by using the strategic management standpoint. This study employed a qualitative approach via recorded personal interviews with seven halal hotel managers in Bandung, Indonesia. The data were transcribed and analysed by using content analysis. The finding concludes that the halal hotel business position is in the first quadrant of the internal and external strategy matrix, meaning that the halal hotel is needed to develop a growth or concentration strategy. Consequently, in terms of human resources strategy, the halal hotels need to implement multichannel procurement through regular programs, talent scouting, and campus hiring, conduct staff re-assessment, and increase the brand reputation of the halal hotel. The paper contributes to the emerging research on halal hotel human resources strategy. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1842008 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1842008 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1842008 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1743617_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mirna Indriani Author-X-Name-First: Mirna Author-X-Name-Last: Indriani Author-Name: Nadirsyah Author-X-Name-First: Author-X-Name-Last: Nadirsyah Author-Name: Raida Fuadi Author-X-Name-First: Raida Author-X-Name-Last: Fuadi Author-Name: Evayani Author-X-Name-First: Author-X-Name-Last: Evayani Title: Can Siskeudes support village governance in Aceh Province of Indonesia? Abstract: This study is to investigate whether the village financial system (Siskeudes) can realize governance. This test was carried out using the success model of the DeLone and McLean system. The success model consists of the dimensions of system quality, information quality and service quality, organizational effectiveness and user satisfaction and governance. The analysis was performed using the structural equation model PLS. The test was conducted on 224 village apparatuses using Siskeudes. The results showed that the information quality and system quality have positive effects on organizational effectiveness and user satisfaction. Service quality has a positive effect on organizational effectiveness but it does not influence job satisfaction. Organizational effectiveness is shown to have a positive effect on governance. The results of the study can be used as a reference for researchers in the government sector specifically related to the system and can also be used as a guide in policy making in the world of practice. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1743617 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1743617 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1743617 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1750332_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jacobus Widiatmoko Author-X-Name-First: Jacobus Author-X-Name-Last: Widiatmoko Author-Name: Maria Goreti Kentris Indarti Author-X-Name-First: Maria Goreti Kentris Author-X-Name-Last: Indarti Author-Name: Imang Dapit Pamungkas Author-X-Name-First: Imang Dapit Author-X-Name-Last: Pamungkas Title: Corporate governance on intellectual capital disclosure and market capitalization Abstract: Intellectual capital (IC) has been widely recognized as an important resource in creating value and competitive advantage for companies. This study therefore examined the effect of corporate governance on intellectual capital disclosure and market capitalization through the use of the companies listed in the Indonesian Corporate Governance Forum (FCGI) during 2015–2018 as a case study. A path analysis was conducted and the results showed corporate governance practices have a positive influence on intellectual capital disclosure which has a consequent effect on market capitalization. This research was able to show the direct and indirect relationships of corporate governance and market capitalization through the use of intellectual capital disclosure as a mediating variable. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1750332 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1750332 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1750332 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1843310_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Beta Embriyono Adna Author-X-Name-First: Beta Embriyono Author-X-Name-Last: Adna Author-Name: Badri Munir Sukoco Author-X-Name-First: Badri Munir Author-X-Name-Last: Sukoco Title: Managerial cognitive capabilities, organizational capacity for change, and performance: The moderating effect of social capital Abstract: The aim of this study is to analyze the role of organizational capacity for change as a mediator between managerial cognitive capabilities with organizational performance. Further, we investigate the moderating role of social capital on the influence of organizational capacity for change on organizational performance. We surveyed middle managers and their immediate followers (supervisor level) in the Directorate General of State Asset (DGSA), Ministry of Finance, Republic of Indonesia. Overall, 313 middle managers and their followers participated in this study. The results demonstrate that organizational capacity for change mediate the influence of managerial cognitive capabilities on organizational performance. In addition, there is no significant moderating effect of social capital on the influence of organizational capacity for change on organizational performance. Theoretical and managerial implications are further presented in this study. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1843310 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1843310 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1843310 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1734345_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kaifeng Zhang Author-X-Name-First: Kaifeng Author-X-Name-Last: Zhang Author-Name: Zheng Liu Author-X-Name-First: Zheng Author-X-Name-Last: Liu Author-Name: Ping Wang Author-X-Name-First: Ping Author-X-Name-Last: Wang Title: Exploring the supply chain management of fair trade business: case study of a fair trade craft company in China Abstract: For two decades, fair trade has served as an alternative approach of trading that encourages minimal returns, sustainability, and ethics, by offering producers in developing countries better trading conditions and secured rights. This movement has emerged recently in China, with companies involving domestic trading between richer and poorer regions. However, lack of third-party certification, standardization, process control, public awareness, and brand recognition continue to be challenges. To understand the current fair trade business in China, this paper investigates important decision-making areas from a supply chain management perspective. With the nature of empirical studies, an in-depth case analysis of a fair trade craft company has been conducted along with the purchasing and supplier relationship management, internal operations, and marketing and customer relationship management. This company currently combines the role of fair trade organization and retailer, by implementing an in-house certification system and vertically integrating the supply chain. Findings also highlight risk at each stage of supply chain. Compared with the western society, the unique features of Chinese fair trade business are captured with prioritized areas for improvement. This research contributes to the fair trade literature by providing exploratory study into emerging issues in the supply chain, particularly inside developing countries. The recommendations also create value for policy-makers and practitioners of fair trade companies. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1734345 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1734345 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1734345 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1743619_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Limei Cheng Author-X-Name-First: Limei Author-X-Name-Last: Cheng Author-Name: Takyi Kwabena Nsiah Author-X-Name-First: Takyi Kwabena Author-X-Name-Last: Nsiah Author-Name: Kailun Sun Author-X-Name-First: Kailun Author-X-Name-Last: Sun Author-Name: Ziyue Zhuang Author-X-Name-First: Ziyue Author-X-Name-Last: Zhuang Title: Institutional environment, technical executive power and agricultural enterprise innovation performance Abstract: The interaction between the organization and the institutional environment leads to organizational change or innovation. As the basic industry of China’s national economy, agricultural enterprises are transmitted from the institutional environment to the internals of the enterprise and are transformed into innovative behaviors, which ultimately form performance. Based on the research paradigm of “institution-behavior-performance”, it is of great significance to promote the association between formal and informal institutions, technical executive power and agricultural enterprise innovation performance. This article studied a sample of 164 listed agricultural enterprises from 2009 to 2017 and adopted the negative binomial regression to determine the relationship between institutional environment and innovation performance of these enterprises. The results of the studies show that the more perfect the formal system, the better the innovation performance of agricultural enterprises, while the informal system inhibits the innovation performance of enterprises. The technical executives play a positive intermediary role between formal institutions and innovation performance. However, it does not have a significant intermediary effect between informal institutions and innovation performance. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1743619 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1743619 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1743619 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1723210_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jerzy Kaźmierczyk Author-X-Name-First: Jerzy Author-X-Name-Last: Kaźmierczyk Author-Name: Anna Tarasova Author-X-Name-First: Anna Author-X-Name-Last: Tarasova Author-Name: Elena Andrianova Author-X-Name-First: Elena Author-X-Name-Last: Andrianova Title: Outplacement – An employment safety tool but not for everyone. The relationship between job insecurity, new job opportunities and outplacement implementation Abstract: This article explores outplacement models typical for understanding the roles of job insecurity and the subjective perception of opportunities to find a new job. This study aims to validate the following hypothesis: people who are covered by outplacement systems in a workplace usually feel that they have both a good opportunity to find a job and have low job insecurity. Outplacement was defined according to a matrix of job insecurity and the possibility of finding a job. This comparative study is the first one that investigates the differences in outplacement and was carried out taking into account job insecurity and job opportunities. The Job Opportunity Index was almost the same in Russia and Poland but the Job Insecurity Index in Poland was higher than in Russia. 51% of Russian bankers and 29% of Polish bankers indicated that they could count on outplacement services to help them. The hypothesis was not confirmed in Poland as it was in Russia. The hypothesis of this study is supported by empirical research carried out on a sample of 2324 bank employees in Poland and in the Russian Federation. Factor analysis, discriminant analysis, the Mann-Whitney test and the Wilks’ Lambda test were used. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1723210 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1723210 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1723210 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1823586_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mujeeb Saif Mohsen Al-Absy Author-X-Name-First: Mujeeb Saif Mohsen Author-X-Name-Last: Al-Absy Title: The board chairman’s characteristics and financial stability of Malaysian-listed firms Abstract: This study examines the association between the board chairman’s (BC’s) characteristics (independence, age, ethnicity, tenure, family membership, dual chair with nomination committee (NC), dual chair with remuneration committee (RC)) and the firm’s financial stability. The Altman (1993) Z-Score indicator was used to determine the financial stability of Malaysian suspect-listed firms, i.e., firms with lowest positive earnings for the years 2013–2015. Ordinary Least Square regression indicates that only the age and tenure of the BC are associated with high financial stability. This means that the chairman’s age and tenure could protect the company against financial distress. However, the results showed a negative effect of the BC’s ethnicity, family membership and dual chair with the NC on the firm’s financial stability. These results, in general, are similar to the Feasible Generalized Least Squares regression and other robustness tests. This study is the first to investigate the influence of the board chairman’s characteristics on the firm’s financial stability. Thus, it alerts policymakers, firms and their stakeholders, as well as researchers, to the importance of strengthening the board chairman’s characteristics to protect the company against financial distress, especially in emerging countries such as Malaysia, where it has been observed that the board chairman attempts to dominate the entire firm’s decisions. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1823586 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1823586 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1823586 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1811000_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thabang Excellent Mofokeng Author-X-Name-First: Thabang Excellent Author-X-Name-Last: Mofokeng Title: Switching costs, customer satisfaction, and their impact on marketing ethics of medical schemes in South Africa: An enlightened marketing perspective Abstract: The issue regarding the transition of members from their current medical schemes to the National Health Insurance (NHI) in South Africa has erupted in much debate. This study, modelled on enlightened marketing philosophy concepts, measures the effects of the perceived costs classified by type (procedural, financial, and relational) and direction (positive and negative) of this switch in terms of Customer Satisfaction. It also measures the impact on the perceived marketing ethics of current medical schemes in South Africa. Data were collected using a face-to-face survey from 250 consumers of medical schemes in South Africa. An 83.2% response rate was entered into SPSS Version 26, and AMOS Version 26 to test a two-step modelling approach (SEM). The results reveal positive significant effects of personal relational loss costs and benefit loss costs on Customer Satisfaction, which in turn, negatively affects currently perceived marketing ethics of medical schemes. For customers paying high and medium medical scheme contributions, and those who have prior switching experience, the results show that the costs of increasing benefit loss enhance Customer Satisfaction. Increasing satisfaction then enhances perceptions of marketing ethics for customers who do not have switching experience. The practical implications and recommendations explain marketing strategies to medical scheme practitioners to enable the enhancement of personal relationships with customers and increase the service benefits, which in turn, removes the current negatively perceived marketing ethics. This paper, therefore, links articulation of the disconfirmation Expectation Theory and the General Theory of Marketing Ethics in the context of medical schemes in South Africa. Limitations and relevant future research avenues conclude the discussion of the research study. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1811000 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1811000 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1811000 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1727620_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Wesam Ibrahaim Mohammad Alabdallat Author-X-Name-First: Wesam Ibrahaim Mohammad Author-X-Name-Last: Alabdallat Title: Toward a mandatory public e-services in Jordan Abstract: With the rapid developments in utilizing the popularity of internet, the governments all over the world adopted various e-government projects to provide their services. This paper aimed to investigate how the governmental departments in Jordan can provide mandatory e-services to citizens. It sought to review the recent reality of the e-services provided to receivers especially among citizens by the governmental departments in Jordan. Moreover, it seeks to identify the obstacles that hinder achieving this goal. In order to deal with this issue, a thorough literature review was undertaken to identify the role of citizen’s satisfaction as well as the potential obstacles that may influence the adoption rate of e-services and therefore imposing e-services. Moreover, an investigation was conducted by analyzing the e-services provided by three major governmental departments, based on their official WebPages, and classifying them into three categories: mandatory e-services, optional e-services, tangible-optional e-services. This paper argues that the full success of e-services can be accomplished by imposing the optional e-services along with achieving the users’ satisfaction and consider it as an indicator for success. The study proposed a conceptual model that addresses the issue of imposing e-services by the governmental departments in Jordan. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1727620 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1727620 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1727620 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1807707_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Umer Zaman Author-X-Name-First: Umer Author-X-Name-Last: Zaman Author-Name: Shahid Nawaz Author-X-Name-First: Shahid Author-X-Name-Last: Nawaz Author-Name: Areesha Javed Author-X-Name-First: Areesha Author-X-Name-Last: Javed Author-Name: Tareq Rasul Author-X-Name-First: Tareq Author-X-Name-Last: Rasul Title: Having a whale of a time: Linking self-determination theory (SDT), job characteristics model (JCM) and motivation to the joy of gig work Abstract: The increasing uberization of work has emerged as an intrinsic part of our digitalized society, allowing opportunities for unbridled success for global firms using gig work. The purpose of the present study is to investigate the integrative effect of self-determination and job characteristics on the joy of gig work with the mediating influence of gig worker’s motivation (intrinsic and extrinsic). Survey data was collected from 250 gig workers representing two multinational ride-sharing services. The study used partial least squares structural equation modeling (PLS-SEM) technique to empirically test the conceptualized model and hypothesized relationships. The study findings provide empirical evidence to present that joy of gig work is largely affected by gig worker’s self-determination and job characteristics. Moreover, gig worker’s motivation (intrinsic and extrinsic) significantly mediates the relationship between self-determination and joy of gig work, as well as job characteristics and joy of gig work. This research creates the basis for future investigations that examine the direct and indirect associations between self-determination, job characteristics, motivation, and joy of gig work. The practical implications for global firms include a better understanding of the business value of the joy of work, especially in gig-work environments. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1807707 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1807707 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1807707 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1717718_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Pham Quang Huy Author-X-Name-First: Pham Quang Author-X-Name-Last: Huy Author-Name: Vu Kien Phuc Author-X-Name-First: Vu Kien Author-X-Name-Last: Phuc Title: The impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector Abstract: The effectiveness of accounting information system (AIS) in public sector organization (PSO) is well recognized to play an important part in obtaining sustainable performance (SP). Nevertheless, the effectiveness of AIS cannot achieve the SP on its own due to the rapid changing in the global economic world. Accordingly, there is an increasing demand on a framework of evaluation which is considered to be appropriate with the characteristics of PSO to orientate, manage, and assess operations of AIS toward attaining SP. Thus, this study is undertaken with the aim at exploring the relationship between the impact of public sector scorecard (PSS) implementations and effectiveness of AIS toward SP enhancement with evidence gathered from 883 PSOs’ accountants in Mekong Delta region. Data analyzed by the Structural Equation Modeling (SEM) highlight that PSS adoption has a significant impact on the effectiveness of AIS. It also provides a reliable basis for the association between the effectiveness of AIS and SP. Although the topic of research is still immature, these findings are predicted to serve as a catalyst for scholars, practitioners, and policymakers to inquire and adopt because of its potential benefits in PSOs’ operations. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1717718 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1717718 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1717718 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1847889_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Salma Louati Author-X-Name-First: Salma Author-X-Name-Last: Louati Author-Name: Younes Boujelbene Author-X-Name-First: Younes Author-X-Name-Last: Boujelbene Title: Inflation targeting and bank risk: The interacting effect of institutional quality Abstract: This paper investigates whether institutional quality determines the effect of inflation targeting (IT) on the banking risk of Islamic versus conventional banks, using an unbalanced panel data over the period 2007–2016. However, the use of the generalized method of moments (GMM) and two measures of institutional quality, namely the Corruption Perception Index and the Government Effectiveness Index, show that the institutional quality failures strengthens the negative impact of IT on conventional banking risk. For the Islamic banking business model, results suggest that corruption impair the good functioning of the price stability channel of financial stability. While IT have different impact on Islamic and conventional banking stability, the operation of these two types of banks in the same corrupt environment reduces the positive effects expected from such a monetary policy. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1847889 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1847889 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1847889 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1754103_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sunda Ariana Author-X-Name-First: Sunda Author-X-Name-Last: Ariana Author-Name: Choirul Azim Author-X-Name-First: Choirul Author-X-Name-Last: Azim Author-Name: Darius Antoni Author-X-Name-First: Darius Author-X-Name-Last: Antoni Title: Clustering of ICT human resources capacity in the implementation of E-government in expansion area: a case study from pali regency Abstract: The implementation of E-Government innovation has the ability to help the government reduce costs, enhance quality, save time, and improve the effectiveness and efficiency of the public services. Penukal Abab Lematang Ilir Regency is one of the new expansion areas has been implemented e-government to provide information and public transactions. However, the limited number and low quality of Human Resources in Information and Communication Technology (ICT) department are hampering the success of the innovation. Therefore, this study aims to measure the readiness of ICT human resources in implementing E-Government. This is conducted through the adoption of the Resource-Based View (RBV) to measure and cluster the capacity of ICT human resources based on three indicators which were Technical Capability, Management Capability, and Integrity. Moreover, these indicators are measured using the Gap Analysis method. The results obtained from 120 samples showed the mean striking gap for technical capability under Expertise (3.46) to be 2.65 and management ability under Organization (3.8) to be 2.18 where both were categorized as unprepared. This indicates that Penabal Abab Lematang Ilir District in South Sumatra needs to improve its Technical and Management Capabilities in implementing E-Government. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1754103 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1754103 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1754103 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1736847_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Thanh Hung Author-X-Name-First: Nguyen Thanh Author-X-Name-Last: Hung Author-Name: Nguyen Thi Hoang Yen Author-X-Name-First: Nguyen Thi Hoang Author-X-Name-Last: Yen Author-Name: Le Doan Minh Duc Author-X-Name-First: Le Doan Minh Author-X-Name-Last: Duc Author-Name: Vo Hoang Ngoc Thuy Author-X-Name-First: Vo Hoang Ngoc Author-X-Name-Last: Thuy Author-Name: Nguyen Thanh Vu Author-X-Name-First: Nguyen Thanh Author-X-Name-Last: Vu Title: Relationship between government quality, economic growth and income inequality: Evidence from Vietnam Abstract: Government quality, economic growth and income inequality are topics that are of interest to many researchers, especially in Vietnam—a country with high economic growth and income inequality, and the quality of government is not fully transparent. Moreover, these three topics are only experimentally conducted separately and have not been explored simultaneously. This study analyzed the concurrent relationship between government quality, economic growth and income inequality within Vietnam in the period 2006–2017 with Stata tool with 3-stage regression model. The results show that higher government quality will boost economic growth and reduce inequality among provinces. On the other hand, economic growth can improve government quality but increase income inequality among provinces. This implies that the government and public administration executives will have a full perspective to assess and predict macro policies and make reference for further studies. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1736847 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1736847 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1736847 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1750330_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Iman Harymawan Author-X-Name-First: Iman Author-X-Name-Last: Harymawan Author-Name: Mohammad Nasih Author-X-Name-First: Mohammad Author-X-Name-Last: Nasih Author-Name: Novrys Suhardianto Author-X-Name-First: Novrys Author-X-Name-Last: Suhardianto Author-Name: Elvia Shauki Author-X-Name-First: Elvia Author-X-Name-Last: Shauki Title: How does the presidential election period affect the performance of the state-owned enterprise in Indonesia? Abstract: This study investigates the differences between the SOEs and non-SOEs financial performance and how the presidential election affects their performance. This study uses 3,716 firm-year observations for firms listed on the Indonesian Stock Exchange from 2001 to 2014 as the final sample and uses regression to test the hypotheses. In Indonesia, on average, about 25 parties involved in the presidential election in the past three elections. Due to the complexity of the data collection, this study omits the effect of the unique political parties that also could affect the performance of SOE. This study finds that SOEs outperform financial performance of non-SOEs over the sample periods. Interestingly, this study also finds that the excellent financial performance of SOEs disappears around the election period. It indicates that being a board member of state-owned enterprises (SOEs) is a political position rather than a professional position. For policymakers, these results indicate that election periods influence (reduce) the financial performance of SOEs in Indonesia. This study enhances our understanding of how presidential elections affect the performance of SOEs in Indonesia. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1750330 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1750330 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1750330 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1748790_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Gonçalo Rodrigues Brás Author-X-Name-First: Gonçalo Rodrigues Author-X-Name-Last: Brás Author-Name: Elias Soukiazis Author-X-Name-First: Elias Author-X-Name-Last: Soukiazis Title: Entrepreneurship in secondary and tertiary sectors: The same determinants? Abstract: The aim of this study is to test empirically the determinants of entrepreneurship (overall and sectoral) in the Portuguese economy. Despite the methodological limitations inherent in such studies, which are mainly due to the incompatibility of some series and the temporal limitations of some data, this challenge is fuelled by the novelty of a cross-sectoral view of the entrepreneurial phenomenon. For this purpose, we employ an estimation approach based on time-series models to confirm (or reject) diverse hypotheses. The main results indicate that the determinants of entrepreneurship in the industry are significantly different from the determinants of entrepreneurship in the services sector in Portugal. On the other hand, the determinants of entrepreneurship in the service sector are very similar to those explaining the overall entrepreneurial activity, due to the high share of services in the total economic activity. The main conclusions of the study can guide institutional decision-makers to adopt adequate policies for promoting entrepreneurship in Portugal. Additionally, strategic routes are suggested for the sustainable development of entrepreneurial activity. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1748790 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1748790 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1748790 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1802916_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Almas Sabir Author-X-Name-First: Almas Author-X-Name-Last: Sabir Author-Name: Kaouther Znaidi Author-X-Name-First: Kaouther Author-X-Name-Last: Znaidi Author-Name: Nimer Qayum Mir Author-X-Name-First: Nimer Qayum Author-X-Name-Last: Mir Title: “The appraisal prepared for keeping an eye out for the upkeep of twenty to thirty-year-olds representatives of Indian endeavors in Delhi: An advancing test looked by different associations over the globe” Abstract: Experiencing childhood in the innovation time and intensely put resources into longer full-time instruction, the millennial workforce holds one of kind qualities that may impact significant occupation results. The present examination is planned for researching the effect of coaching on the expectation to remain of twenty to thirty-year-olds representatives working in different Indian industry. Likewise, the intervening jobs of apparent association support and emotional commitment are inspected. Essential information was gathered from a test of 314 twenty to thirty-year-olds representatives (born between 1980–2000) from the different industries in Delhi, NCR India. An information examination was completed utilizing AMOS and SPSS to test successive intercession. Discoveries uncover that coaching impacts expectation to remain of twenty to thirty-year-olds representatives, perception hierarchical help, and emotional responsibility successively intervene in the connection between the two. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1802916 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1802916 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1802916 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1842009_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: K.D Vizo Author-X-Name-First: K.D Author-X-Name-Last: Vizo Author-Name: M Mall Author-X-Name-First: M Author-X-Name-Last: Mall Author-Name: R Rout Author-X-Name-First: R Author-X-Name-Last: Rout Author-Name: P Parida Author-X-Name-First: P Author-X-Name-Last: Parida Title: Evaluation of ICT opportunities from student’s perspective in the state of Nagaland, India Abstract: In the twenty-first century ICT has become a necessity in all walks of life primarily for performing various tasks remotely in a transparent, efficient, cost-effective manner with speed and accuracy. ICT is instrumental in transforming various sectors like transportation, banking, manufacturing, education, employment, health and other essential sectors. Its integration with education system has brought a revolutionary transformation by instilling the spirit of innovation and providing flexible atmosphere of learning. In this age of digital communication, the opportunities created by ICT in the deliverance of various electronic services to the student community are analysed in this study. Thus, the study has been performed by developing a questionnaire initially on four dimensions of student’s requirements, i.e., learning, research, job/employment and social contact where ICT has a significant role in generating opportunities. After performing exploratory factor analysis, learning and research are clubbed in one factor and in total 03 factors for further analysis. In order to validate the developed scale, confirmatory factor analysis has been performed on a separate sample. The findings of the study confirm usage of ICT towards fulfilment of student’s needs. The research outcome has suggested to set up consortium of higher education libraries as well as creating a database by skill mapping of students for usage in local and national level employment. The same database even will act as a certification from the government for those students who wish to start entrepreneurship and require funding from financial institutions. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1842009 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1842009 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1842009 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1774250_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yahya Mohammed Al-Sayani Author-X-Name-First: Yahya Mohammed Author-X-Name-Last: Al-Sayani Author-Name: Mohamad Naimi Mohamad Nor Author-X-Name-First: Mohamad Naimi Author-X-Name-Last: Mohamad Nor Author-Name: Noor Afza Amran Author-X-Name-First: Noor Afza Author-X-Name-Last: Amran Title: The influence of audit committee characteristics on impression management in chairman statement: Evidence from Malaysia Abstract: After the emergence of financial scams like Enron, WorldCom and Toshiba, the researchers have emphasized the significance of the audit committee (AC) in curtailing the earnings management (EM). The role of the AC in financial reporting has received significant attention in accounting research because it offers information to shareholders for investment decision making. Researchers have examined whether AC characteristics mitigate managers’ EM practices. Whereas there is a scarcity of research that investigates the association among ACs and impression management (IM). The objective of this research is to examine the relationship between the AC characteristics and IM practices in the chairman statement of the Malaysian companies We used IM as the measure for financial reporting quality (FRQ). Secondary data is utilized that is obtained from the annual report and Thomson Reuters Database. The sample of this study comprises companies listed on the Main Market of Bursa Malaysia in 2017–2018. Interestingly, this research findings identify that AC independence has a significantly negative relationship with the level of IM measured on the basis of qualitative scores (IMSC1) and quantitative scores (IMSC2). The findings of this research supported the agency theory because it argues that strong internal governance monitoring mechanisms improve the FRQ and decrease the IM. AC meeting has a significant positive association with the level of IM based on qualitative scores (IMSC1). This result does not support the argument that increasing number of ACs meetings results in reduced IM and enhanced FRQ. Also, the AC meeting has no relationship with the level of IM in the quantitative scores (IMSC2), whereas IM and AC size has no association with AC financial experts. This result may not support the argument of the agency theory that AC size, meeting and financial experts significantly enhances the FRQ. Findings of the study may enable regulatory bodies and policymakers to devise policies and strategies to improve the credibility of financial statements in Malaysia. Future studies may consider the effect of other AC characteristics, like AC quality, AC members’ ownership and AC members’ remuneration on IM. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1774250 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1774250 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1774250 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1816418_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Qandeel Hassan Author-X-Name-First: Qandeel Author-X-Name-Last: Hassan Author-Name: Ghulam Abid Author-X-Name-First: Ghulam Author-X-Name-Last: Abid Author-Name: Jamil Ahmad Author-X-Name-First: Jamil Author-X-Name-Last: Ahmad Author-Name: Muhammad Ali Author-X-Name-First: Muhammad Author-X-Name-Last: Ali Author-Name: Ahmed Hussain Khan Author-X-Name-First: Ahmed Hussain Author-X-Name-Last: Khan Author-Name: Rabbia Zafar Author-X-Name-First: Rabbia Author-X-Name-Last: Zafar Title: Applicants reaction towards the personnel selection methods in Pakistan Abstract: The purpose of this study is to investigate applicants’ reactions towards different personnel selection methods used in Pakistan. A sample of 149 undergraduates, graduates, and working adults rated their perceptions of the favorability and fairness of these personnel selection methods, namely: resumes, job knowledge tests, biographical information, interviews, personal references, work-sample tests, personality tests, written ability tests, personal contacts, and situational judgment tests. Our first research objective is to provide details about applicant reactions, detailed system of the same and methods on a range based on working adults, graduates, and undergraduates. The second major objective is to identify the interaction effects of favorability and system fairness based upon applicant reactions. Descriptive data analysis was performed using IBM SPSS and the data was collected from Lahore, Islamabad, and Jhelum. The results demonstrated that 112 applicants reported the most favorable rating reaction towards the interview personnel selection method, with the effectiveness of identifying qualified people for the job, while 101 applicants reported a favorable rating reaction towards job knowledge tests, noting the fairness of this procedure. In addition, implications for the current assessment of selection practices from the applicants’ viewpoints, the strengths and limitations of the study, and directions for future research are all discussed. The practices of different predictor methods are considered in the conclusion. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1816418 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1816418 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1816418 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1823597_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thang Cong Nguyen Author-X-Name-First: Thang Cong Author-X-Name-Last: Nguyen Author-Name: Nhan Thien Nguyen Author-X-Name-First: Nhan Thien Author-X-Name-Last: Nguyen Author-Name: Duc Hong Vo Author-X-Name-First: Duc Hong Author-X-Name-Last: Vo Title: Necessary conditions for establishing an international financial center in Asia Abstract: Establishing an international financial center appears to be an important goal of many governments in emerging markets in Asia to support national economic growth. The establishment of such a center requires a multifaceted approach in which theoretical and practical aspects are important to consider. This study is conducted to examine and identify the necessary conditions leading to the establishment of a center in the Asian region. We identify 14 determinants in the current literature. We then construct 16,384 models to consider the relevance and importance of each of these 14 determinants in the context of the Asian region. The Bayesian averaging of classical estimates (BACE) is used with a sample of 35 Asian countries in this paper. Findings from our paper indicate that emerging and developing countries in the Asian region should focus on the following fundamental determinants: freedom to trade internationally, market size, higher education and training, and the size of the government. Policy implications are offered based on our findings. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1823597 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1823597 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1823597 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1781993_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abu Siri Author-X-Name-First: Abu Author-X-Name-Last: Siri Author-Name: I Wayan Gede Supartha Author-X-Name-First: I Wayan Gede Author-X-Name-Last: Supartha Author-Name: I. P. G. Sukaatmadja Author-X-Name-First: I. P. G. Author-X-Name-Last: Sukaatmadja Author-Name: Agoes Ganesha Rahyuda Author-X-Name-First: Agoes Ganesha Author-X-Name-Last: Rahyuda Title: Does teacher competence and commitment improve teacher’s professionalism Abstract: This study aims to examine and analyze the role of teacher competence and commitment in supporting teacher performance. The study was conducted on professional teachers in Madrasah schools in all regencies/cities in Bali which total of 906 teachers. The number of samples was determined based on the Slovin formula at an error rate of 5%, obtained 277 teachers distributed proportionally in 9 districts/cities. Data collection is done by direct interview based on a questionnaire that has been prepared. The collected data is then processed by the SmartPLS 3.0 program. The results showed that teacher competence and commitment was significantly positive effect on the performance of professional teachers. The teacher’s commitment acts as a mediator of teacher competence and professional teacher performance. These results provide information on how to increase teacher performance. It is necessary to support the improvement of the competence and commitment of teachers. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1781993 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1781993 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1781993 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1839164_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Grace Ofori-Abebrese Author-X-Name-First: Grace Author-X-Name-Last: Ofori-Abebrese Author-Name: Samuel Tawiah Baidoo Author-X-Name-First: Samuel Tawiah Author-X-Name-Last: Baidoo Author-Name: Ebenezer Essiam Author-X-Name-First: Ebenezer Author-X-Name-Last: Essiam Title: Estimating the effects of financial inclusion on welfare in sub-Saharan Africa Abstract: The prominent role of financial inclusion in every economy—as it has been widely acknowledged as an enabler to achieving eight out of the 17 Sustainable Development Goals (SDGs) cannot be overemphasized as far as the welfare of individuals is concerned. This study estimates the effects of financial inclusion on welfare using cross-section data from 33 sub-Saharan African countries and the ordinary least squares technique is employed for the analysis. The results from the financial inclusion index estimation reveal that, generally, financial inclusion in the sub-region is low as 29 out of the 33 sampled countries have low financial inclusion index. It is also revealed that financial inclusion has positive effect on welfare. With regard to the control variables, the study reveals that education and income also improve welfare. Based on the positive effect of financial inclusion on welfare, important implications that seek to promote financial inclusion in the sub-region have been provided for policy consideration. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1839164 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1839164 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1839164 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1823583_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rifqi Muhammad Author-X-Name-First: Rifqi Author-X-Name-Last: Muhammad Author-Name: Ahsin Suluki Author-X-Name-First: Ahsin Author-X-Name-Last: Suluki Author-Name: Peni Nugraheni Author-X-Name-First: Peni Author-X-Name-Last: Nugraheni Title: Internal factors and non-performing financing in Indonesian Islamic rural banks Abstract: This study aims to analyse the influence of banks’ internal factors on Non-Performing Finance (NPF) at Islamic rural banks (IRBs) in Indonesia. IRBs has important factor in the economic activities in Indonesia because they provide small–mid-scale financing. The internal factors consist of the Financing to Deposit Ratio (FDR), Return on Assets (ROA), Capital Adequacy Ratio (CAR), Bank size and third-party funds (TPF). The sample in this study comprised 162 IRBs using quarter-year financial reports and examined using panel data regression. The statistical results show that ROA, CAR and bank size have a significant negative effect on NPF, while FDR and TPF have no impact on NPF in IRBs. This study may contribute to the evaluation of the financial performance of IRBs in managing their financing risk. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1823583 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1823583 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1823583 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1771117_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Zia Aslam Author-X-Name-First: Muhammad Zia Author-X-Name-Last: Aslam Author-Name: Mohammad Nazri Mohd Nor Author-X-Name-First: Mohammad Nazri Mohd Author-X-Name-Last: Nor Author-Name: Safiah Omar Author-X-Name-First: Safiah Author-X-Name-Last: Omar Author-Name: Hasnun Anip Bustaman Author-X-Name-First: Hasnun Anip Author-X-Name-Last: Bustaman Title: Predicting proactive service performance: The role of employee engagement and positive emotional labor among frontline hospitality employees Abstract: While previous research has improved our knowledge of how leadership influences employee behavior, the role of potential processes and contingencies in this relationship remains relatively unexplored. In the current study, based on the Self-determination Theory (SDT), we intend to contribute to this research by investigating whether employee engagement significantly plays the role of an intervening mechanism between employees’ perceived interpersonal leadership of their supervisor and proactive service performance. Moreover, positive emotional labor (i.e., deep acting) is tested as a moderator to understand whether or not the strength of the relationship between employee engagement and employee proactivity is more for those who show more deep acting. Results of an online survey study among 438 frontline hospitality employees in Malaysia revealed that while employee engagement is a significant mediator in the relationship between interpersonal leadership and proactive service performance, positive emotional labor moderates the relationship between employee engagement and proactive service performance. Therefore, the findings of the current study provide initial evidence about how and for whom positive interpersonal leadership employee perceptions promote employee proactivity of frontline hospitality employees. Implications of the findings for the practice and research are discussed. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1771117 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1771117 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1771117 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1851856_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tran Hung Son Author-X-Name-First: Tran Author-X-Name-Last: Hung Son Author-Name: Hoang Cong Gia Khanh Author-X-Name-First: Hoang Cong Author-X-Name-Last: Gia Khanh Author-Name: Nguyen Thanh Liem Author-X-Name-First: Nguyen Author-X-Name-Last: Thanh Liem Title: Credit information sharing, corruption and financial development: International evidence Abstract: This study investigates the individual impact of credit information sharing and corruption as well as their interaction on financial development, using a sample of 120 countries for the period 2004–2017. Public credit registries (PCR) and private credit bureaus (PCB) are used as proxies for the level of credit information sharing, whereas financial development is measured in terms of size, activity and efficiency. We obtain evidence in support of the following arguments. First, PCB has a negative impact on the size of the financial sector, whereas PCR has an insignificant effect. Second, PCB and PCR have a positive impact on the financial intermediation activity, with the magnitude of the latter being higher. Third, PCB and PCR increase the financial sector efficiency, again with the magnitude of the latter being stronger. Fourth, both PCR and PCB reduce the negative effects of corruption on financial sector development, but PCR tends to be more effective, suggesting that PCR may play a more important role compared to that of PCB. The findings survive a battery of robustness tests, including the use of an alternative corruption indicator and sub-sample analysis. Finally, policy implications are discussed. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1851856 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1851856 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1851856 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1809071_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fatehi Almugari Author-X-Name-First: Fatehi Author-X-Name-Last: Almugari Author-Name: Parul Bajaj Author-X-Name-First: Parul Author-X-Name-Last: Bajaj Author-Name: Mosab I. Tabash Author-X-Name-First: Mosab I. Author-X-Name-Last: Tabash Author-Name: Adil Khan Author-X-Name-First: Adil Author-X-Name-Last: Khan Author-Name: Mohammed Ashraf Ali Author-X-Name-First: Mohammed Ashraf Author-X-Name-Last: Ali Title: An examination of consumers’ adoption of internet of things (IoT) in Indian banks Abstract: The purpose of this study is to find out the impact of awareness, privacy & safety, cost, convenience, social influence, and habits on the adoption of IoT in Indian banks. The sample size of 467 Indian customers has been taken for the study. The Confirmatory Factor Analysis (CFA) is applied for testing the reliability and validity as well as the suitability of the questionnaire for the research. Moreover, the Structural Equation Modeling (SEM) model is used for testing the hypotheses of the study, both CFA model fit and SEM model indices are found satisfactory in comparison with recommended values. The results reveal that convenience, social influence, privacy & safety, and awareness have a significant impact on the adoption of the internet of things in Indian banks. On the other hand, the results show that cost & habits do not have an influencing impact on the adoption of IoT. The current study is an attempt to examine the adoption of the internet of things in Indian banks. In India, there is a huge scope of application of IoT in different sectors as India is aiming at being a developed country and no doubt, such kind of technology in the banking services can be a basis for it. The current paper is an attempt to help the policymakers as well as the producers of IoT objects to create that kind of service in the banks that can be easily adoptable and beneficial to the public. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1809071 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1809071 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1809071 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1813449_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mikyeung Bae Author-X-Name-First: Mikyeung Author-X-Name-Last: Bae Title: Effect of skepticism and message abstractness on cause-related marketing campaign evaluation: The mediating role of message engagement Abstract: Cause-related marketing (CRM) skepticism significantly affects consumers’ attitudes and behavioral intentions. Thus, this study draws from construal-level theory to identify how the mediating role of message engagement curbs CRM skepticism. An online experiment indicated that matching skeptical consumers’ high-level mindset with abstract CRM messaging mitigates the negative effects of CRM skepticism on consumer responses. The resulting construal mindset congruency strengthens the favorability of consumer responses by increasing message engagement. Insight into skeptical consumers’ construal mindset adaptation is important because it provides a guide for the construction of advertising messages that engage skeptical consumers at the appropriate construal level to enhance message evaluation and behavior intention. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1813449 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1813449 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1813449 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1840488_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tu D. Q. Le Author-X-Name-First: Tu D. Q. Author-X-Name-Last: Le Title: The interrelationship among bank profitability, bank stability, and loan growth: Evidence from Vietnam Abstract: This study investigates the interrelationship among bank stability, profitability, and loan growth in the Vietnamese banking system between 2006 and 2017 using a simultaneous equations model. The findings show the bidirectional links between these variables. More specifically, bank profitability is positively associated with bank stability and vice versa. Loan growth is negatively related to bank stability and vice versa. Also, the findings show a positive interrelationship between bank profitability and loan growth. Nonetheless, these findings suggest the trade-off benefit of pursuing massive loan growth by banks. Nonetheless, our research has implications for bank supervisors, policy-makers, and bank managers. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1840488 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1840488 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1840488 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1745043_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Néstor Montalván-Burbano Author-X-Name-First: Néstor Author-X-Name-Last: Montalván-Burbano Author-Name: Miguel Pérez-Valls Author-X-Name-First: Miguel Author-X-Name-Last: Pérez-Valls Author-Name: José Plaza-Úbeda Author-X-Name-First: José Author-X-Name-Last: Plaza-Úbeda Title: Analysis of scientific production on organizational innovation Abstract: Studies in organizational innovation have shown rapid growth in the last two decades, so it is necessary to perform a qualitative and quantitative analysis of scientific production to know its current status and development in business activity. In this research, bibliometric analysis and mapping were performed on the publications indexed in the Scopus database between 1996 and 2015, obtaining relevant information on scientific production, contributions by region/country, institutions involved, topics and influential authors. A map of terms was generated that establishes research areas related to organizational systems, firm relations and organizational change, as well as a map of citations showing the disciplines of administration, dynamic capacities and organizational learning related to the subject of study and its main exponents. The findings of the study allow identifying areas of current interest and research potential in Organizational Innovation. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1745043 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1745043 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1745043 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1781996_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rubab Tahir Author-X-Name-First: Rubab Author-X-Name-Last: Tahir Author-Name: Muhammad Razzaq Athar Author-X-Name-First: Muhammad Razzaq Author-X-Name-Last: Athar Author-Name: Aneela Afzal Author-X-Name-First: Aneela Author-X-Name-Last: Afzal Title: The impact of greenwashing practices on green employee behaviour: Mediating role of employee value orientation and green psychological climate Abstract: The awareness of environmental issues is rising among employees, customers, investors, and businesses. This study is focused on assessing the outcomes of practicing greenwashing and factors effecting green employee behaviour. A quantitative method was applied by collecting data from agri-inputs industry in Pakistan using survey (N = 520). The data were analysed by partial least square structural equation modelling in SmartPLS. Greenwashing has a negative impact on green employee behaviour with employee value orientation and green psychological climate negatively mediating (partially) this effect. The internal environmental orientation has no significant effect of mediation on the linkage of greenwashing and green employee behaviour. It is a cross-sectional study that might not have captured the constructs (e.g., greenwashing) fully. Besides, data were collected from one province and a single industry. It will help policymakers understand greenwashing effects and devising appropriate psychological strategies. The study emphasized on the holistic approach towards greening of organizations, and is, according to our best knowledge, the first empirical study that explored the impact of greenwashing on green employee behaviour in Pakistan. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1781996 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1781996 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1781996 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1741314_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Paul Mukucha Author-X-Name-First: Paul Author-X-Name-Last: Mukucha Author-Name: Tecla Manyika Author-X-Name-First: Tecla Author-X-Name-Last: Manyika Author-Name: Garvin Madhuku Author-X-Name-First: Garvin Author-X-Name-Last: Madhuku Author-Name: Felix Chari Author-X-Name-First: Felix Author-X-Name-Last: Chari Title: The effects of business process outsourcing on the quality of catering services in tertiary education industry in Zimbabwe Abstract: The study sought to determine the effects of Business Process Outsourcing (BPO) on service quality of catering services in the tertiary education industry. Specifically, the outcome variables were food quality, service quality, and the quality of ambience. A statistically determined sample size of 200 was surveyed over a period of one month. The findings indicated that BPO has got statistical significance on all the hypothesised variables. Based on the results attained it was recommended that tertiary education institutions must outsource non-core functions like catering services and concentrate on the provision of education services which are inherently their core business. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1741314 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1741314 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1741314 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1832810_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Phu Nguyen Author-X-Name-First: Phu Author-X-Name-Last: Nguyen Author-Name: Nhu Ty Nguyen Author-X-Name-First: Nhu Ty Author-X-Name-Last: Nguyen Title: Using optimization algorithms of DEA and Grey system theory in strategic partner selection: An empirical study in Vietnam steel industry Abstract: In the current market economy, alliances play a key role in developing strategies across fields. In order to have a good partner, managers have used both qualitative and quantitative methodologies. This paper proposes a mathematical model to figure out the most suitable strategic partners. With input data from published financial reports, the authors use the data envelopment analysis (DEA) to evaluate the business efficiency of the steel companies in the period of 2011–2019. Then, Grey system theory is applied to predict their performance in the future period. The findings recommend the two leading steel manufactures but having ineffective performance, the Hoa Sen Group, and the Pomina Steel Corporation, as the most feasible beneficial partnership. Managers and the government can take advantages of the model in order to implement and have overall plans of steel enterprise in the future. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1832810 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1832810 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1832810 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1812219_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jiang Yushi Author-X-Name-First: Jiang Author-X-Name-Last: Yushi Author-Name: Dinkneh Gebre Borojo Author-X-Name-First: Dinkneh Gebre Author-X-Name-Last: Borojo Author-Name: Miao Miao Author-X-Name-First: Miao Author-X-Name-Last: Miao Author-Name: Xiaoyun Zhang Author-X-Name-First: Xiaoyun Author-X-Name-Last: Zhang Title: The driving factors of Chinese aid allocation to African countries Abstract: We investigate the driving factors of Chinese aid allocation to 44 African countries for the periods 2003–2017. The Poisson pseudo-maximum likelihood (PPML) procedure is applied to estimate the gravity model of aid and loan allocation as it can solve zero-valued observations and heterogeneity problems prevalent in the panel data set. An aggregate indicator is derived for the quality of governance using principal component analysis. We controlled for aggregate Chinese aid and loans separately because a significant share of aid allocation China commits to African countries is repayable long-term loans. Controlling for source and destination countries’ motives of aid and loan allocation, our findings provide evidence that Chinese aid and loan flow to African countries is significantly determined by African countries’ and China’s strategic, economic and commercial factors. The results further examine the importance of China-Africa trade and Chinese FDI, China’s international support and foreign policy considerations in China’s aid and loan allocation policy to African countries. Additionally, it gives a detailed analysis of the aid-institution paradox. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1812219 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1812219 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1812219 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1738832_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ngoc Phu Tran Author-X-Name-First: Ngoc Phu Author-X-Name-Last: Tran Author-Name: Duc Hong Vo Author-X-Name-First: Duc Hong Author-X-Name-Last: Vo Title: Human capital efficiency and firm performance across sectors in an emerging market Abstract: Human capital is considered the cornerstone of any progress in economic growth and development for any country. Vietnam and other emerging markets are no exception. One effect of human capital efficiency on firm performance is considered in various empirical studies. However, the examination of this efficiency on firm performance in Vietnam and other emerging markets has largely been ignored in the current literature, in particular with the use of a value-added intellectual coefficient (VAIC) model, which has been widely used to measure the value added generated by tangible and intangible assets. This paper is conducted to examine the contribution of human capital efficiency to firm performance across 12 sectors in the Vietnamese economy for the period 2011 to 2018. The generalized method of moments (GMM) technique is used in this paper. Empirical results in this paper strongly confirm that human capital efficiency makes a positive contribution to firm performance across sectors in Vietnam. In addition, the findings in this paper indicate that the banking sector does not have the highest level of human capital accumulation as previously thought. In the context of the Vietnamese economy, the level of human capital efficiency varies across sectors and the oil and gas and energy sectors are the best at human capital efficiency. We outline the policy implications from our findings in this study. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1738832 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1738832 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1738832 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1738201_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Franklin Javier González-Soriano Author-X-Name-First: Franklin Javier Author-X-Name-Last: González-Soriano Author-Name: Percy Samuel Marquina Feldman Author-X-Name-First: Percy Samuel Marquina Author-X-Name-Last: Feldman Author-Name: Javier Alejandro Rodríguez-Camacho Author-X-Name-First: Javier Alejandro Author-X-Name-Last: Rodríguez-Camacho Title: Effect of social identity on the generation of electronic word-of-mouth (eWOM) on Facebook Abstract: This study examines how social identity affects the generation of electronic word-of-mouth (eWOM). We develop a structural equation model (SEM) comprising self-enhancement, social capital, and social presence as explanatory variables of social identity. We propose that, through these variables, the social identity construct has a positive relation with eWOM and its generation on social media. We analyze this effect by empirically estimating the model using data obtained from Ecuadorian university students and test the relation between social identity and the generation of purchase experience comments on social media. We analyze the effect of each variable on the generation of purchase experience comments on Facebook. Our results confirm the influence of social identity on the generation of eWOM, showing that social capital is an important variable in this process. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1738201 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1738201 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1738201 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1794678_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ján Závadský Author-X-Name-First: Ján Author-X-Name-Last: Závadský Author-Name: Denisa Malá Author-X-Name-First: Denisa Author-X-Name-Last: Malá Author-Name: Dana Benčiková Author-X-Name-First: Dana Author-X-Name-Last: Benčiková Author-Name: Mariana Sedliačiková Author-X-Name-First: Mariana Author-X-Name-Last: Sedliačiková Author-Name: Anna Šatanová Author-X-Name-First: Anna Author-X-Name-Last: Šatanová Title: Behavioral approach to quality: An empirical study in Slovak SMEs Abstract: The outcome of our research is a proposal that will suggest development of the individual components of employee profile, with respect to supporting the behavioral component of employee profile by the enterprise, which should greatly participate in developing quality culture in the whole enterprise. The object of our research is the individual component of the employee profile in an enterprise which uses the behavioral approach to quality; while the subject is the employees of SMEs in Slovakia. The sample representativeness, according to the selected criteria—size of enterprise and respondents’ gender, was confirmed by the Chi-square test. The main contribution of this paper should be seen in analyzing the levels of individual components of the employee profile as a part of the behavioral approach to quality management in Slovak SMEs. Among the individual components of the employee profile, a strong direct dependence was found, which means that by developing the affective and the cognitive components, the behavioral component develops as well. This further leads to a developing behavioral approach to quality management in Slovak small and medium enterprises. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1794678 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1794678 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1794678 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1724703_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Renato Ruffini Author-X-Name-First: Renato Author-X-Name-Last: Ruffini Author-Name: Giuseppe Modarelli Author-X-Name-First: Giuseppe Author-X-Name-Last: Modarelli Author-Name: Roberta Sferrazzo Author-X-Name-First: Roberta Author-X-Name-Last: Sferrazzo Author-Name: Matteo Turri Author-X-Name-First: Matteo Author-X-Name-Last: Turri Title: Is merit pay changing ethos in public administration? Abstract: This article aims to explore the changes in the organizational culture of public administrations following the implementation of performance-related pay—PRP systems. The work explores the switch to an explicit remuneration system through the implementation of incentives and focuses on the effects, positive or negative, this has had on the ethos of public administrations. Data from a survey carried out among private and public employees in a specific area of Southern Italy are used to analyze how the shift from an implicit to an explicit remuneration system has impacted the public servants’ ethos. Due to the application of PRP, public servants are now expected to be compensated based on their performance. The ineffective management of incentives in public administrations affects the intrinsic motivation of public employees and may lead to moral disengagement. While the previous literature has focused on the practical challenges and limitations of PRP, less has been written about how PRP has changed the culture of public administrations. This article shows how PRP can change the traditional ethos of public administrations’ services based on the Weberian model of bureaucracy, replacing the latter with a new one. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1724703 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1724703 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1724703 Template-Type: ReDIF-Article 1.0 Author-Name: The Editors Title: List of Editors for the Year 2020 Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1870298 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1870298 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1870298 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1727681_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Umer Zaman Author-X-Name-First: Umer Author-X-Name-Last: Zaman Author-Name: Raja Danish Nadeem Author-X-Name-First: Raja Danish Author-X-Name-Last: Nadeem Author-Name: Shahid Nawaz Author-X-Name-First: Shahid Author-X-Name-Last: Nawaz Title: Cross-country evidence on project portfolio success in the Asia-Pacific region: Role of CEO transformational leadership, portfolio governance and strategic innovation orientation Abstract: Project portfolio management ensures a hierarchy of purpose and effective prioritization of projects in achieving organization’s strategic objectives. This study argues that the lack of discipline in integrating projects makes project portfolio investments and anticipated benefits unclear, causing internal congestion of indecisive and/or unsuccessful projects. This research empirically scrutinizes project portfolio success in a transnational and cross-cultural perspective in the Asia-Pacific (APAC) region. Based on samples drawn from the information and communications technology (ICT) industry in the Republic of Korea (an advanced economy) and Pakistan (an emerging economy), the hypothesized relationships were empirically tested using partial least squares structural equation modeling (PLS-SEM). The study findings revealed a significant and positive effect of CEO transformational leadership on project portfolio success. The findings also confirmed that strategic innovation orientation significantly mediates the effect of CEO transformational leadership on project portfolio success. In addition, this study provides support for portfolio governance mechanism in a moderating role that significantly enhanced the relationships between CEO transformational leadership and project portfolio success; also, strategic innovation orientation and project portfolio success. This study presents convergent views between Korea (Study-I) and Pakistan (Study-II) in terms of the application of CEO transformational leadership, portfolio governance and strategic innovation in explaining project portfolio success. Implications of findings are drawn based on a new perspective of project portfolio success in a cross-country context. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1727681 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1727681 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1727681 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1816417_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Hoang Tien Author-X-Name-First: Nguyen Author-X-Name-Last: Hoang Tien Author-Name: Ho Thien Thong Minh Author-X-Name-First: Ho Thien Thong Author-X-Name-Last: Minh Author-Name: Le Doan Minh Duc Author-X-Name-First: Le Doan Author-X-Name-Last: Minh Duc Author-Name: Nguyen Phuong Mai Author-X-Name-First: Nguyen Phuong Author-X-Name-Last: Mai Author-Name: Tran Duy Thuc Author-X-Name-First: Tran Duy Author-X-Name-Last: Thuc Title: Social entrepreneurship and corporate sustainable development. Evidence from Vietnam Abstract: This article investigates the concepts and issues of social enterprise, social entrepreneurship, their sustainability and strategic dimension. Regarding the current two contradictory forms of entrepreneurship (commercial and social entrepreneurship) in terms of their nature, motivation, purpose and orientation toward sustainable development, this research shows that both of them could to stay in an alliance to successfully bridge social and commercial capital for corporate sustainable development and social sustainable development. However, the article revealed that in contrast to the commercial entrepreneurship, currently, social entrepreneurship, due to higher level of sophistication, lacks and needs more strategic approach and understanding as well as its full reflection not only in theoretical debates but also in the business reality. This way, enterprises and society could benefit from it in terms of supporting overall sustainable development in rural areas of Vietnam. Finally, the article proposed some feasible solutions to enhance strategic impact of social entrepreneurship and promote its further expansion for the purpose of sustainable development. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1816417 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1816417 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1816417 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1826633_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Randy Beavers Author-X-Name-First: Randy Author-X-Name-Last: Beavers Author-Name: Richard Dadzie Author-X-Name-First: Richard Author-X-Name-Last: Dadzie Title: Learning when time is an option Abstract: Generally, students would like more time in class to understand nuances of material for a variety of reasons. However, current scheduling limits terms to durations ranging from three to 16 weeks. This paper discusses an experimental system allowing learning outcomes to occur beyond normal scheduling constraints by allowing students to finish the course beyond the official allotted time and measuring the results. Data were collected from the instructor’s website that posted grades with anonymous names provided by students. Univariate t-testing was used to determine any statistically significant benefits as measured by grades from the time extension. Students who had already passed the course retook exams to raise their grades, but most students who failed during the normal time constraint still failed, even with the extended time option. Passing rates decreased and overall learning outcomes measured by test scores and a homework assignment also decreased. Delivery formats were also analyzed, which vary from online only, to hybrid where the class meets once a week, to traditional where the class meets twice a week with a weekly lab. According to final grades earned, the hybrid and traditional classes performed better than online. These findings suggest that some human interaction beyond the digital classroom is necessary in order to observe improved student outcomes. A pedagogical experiment considering extended time in higher education for this length of time is not documented in the literature. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1826633 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1826633 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1826633 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1809299_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Farheen Akram Author-X-Name-First: Farheen Author-X-Name-Last: Akram Author-Name: Muhammad Abrar ul Haq Author-X-Name-First: Muhammad Author-X-Name-Last: Abrar ul Haq Author-Name: Vinodh K Natarajan Author-X-Name-First: Vinodh K Author-X-Name-Last: Natarajan Author-Name: R. Stephen Chellakan Author-X-Name-First: R. Stephen Author-X-Name-Last: Chellakan Title: Board heterogeneity and corporate performance: An insight beyond agency issues Abstract: In current volatile business environment, the owners of the corporations are worried about how diverse board composition influences the strategic performance of the corporations. Therefore, this study considered the agency theory, upper echelon and resource-based view of board heterogeneity as limited literature account for such integrated phenomenon of theories. Accordingly, the key aim of the study is to scrutinize the impacts of occupational heterogeneity (educational) and social heterogeneity (gender and national) on firm performance. At first, Blau’s heterogeneity index was applied to measure the occupational heterogeneity and social heterogeneity, then ordinary least square method was applied for analysis. The data set was obtained from the non-financial sector of Pakistan Stock Exchange for the years 2010–2016 with final sample of 375 firms. The findings of current research concluded that all measures of occupational heterogeneity significantly and positively contribute to firm value expect finance education and other education (defense, arts, political science etc.). However, in social heterogeneity, gender diversity has a negative effect on firm performance while nationally heterogeneous board demonstrate a positive effect on firm performance. Moreover, this study has beneficial implications for the corporate sector as firms can boost their profitability by extracting benefits from their diverse workforce. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1809299 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1809299 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1809299 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1791445_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Puspita Rani Author-X-Name-First: Puspita Author-X-Name-Last: Rani Author-Name: Elvia R. Shauki Author-X-Name-First: Elvia R. Author-X-Name-Last: Shauki Author-Name: Darminto Darminto Author-X-Name-First: Darminto Author-X-Name-Last: Darminto Author-Name: Ruslan Prijadi Author-X-Name-First: Ruslan Author-X-Name-Last: Prijadi Title: Motives, governance, and long-term performance of mergers and acquisitions in Asia Abstract: This study aims to examine the long-term performance of post-Mergers and Acquisitions (M&A) based on the motive’s category. This study also examines whether the governance at firm-level and country-level affects the relationship between motives and long-term performance of M&A. This study uses a sample of 301 completed M&A transactions of Asian companies in 11 countries from 2002 to 2012 and analyses the data using the cross-sectional moderated regression method. This study measures and categorizes M&A motives into synergy and agency categories using two alternate ways, which first using the stock market reaction data of acquirer and target at the M&A announcement period estimated by applying an event study methodology, and the second using the combination of the stock market reaction data and some accounting variables through logistic regression analysis. This study finds that synergy-motivated M&A results in significantly higher long-term performance post-M&A than agency-motivated M&A. It also proves that the positive effect of M&A motives on the long-term performance post-M&A is significantly higher when companies have better firm-level governance quality, but a similar result cannot be proved for country-level governance. This study provides a cross-country M&A study in the Asian region that has an essential role in global M&A activity in recent years. Considering the possibility of changes in company structure and environment post-M&A, this study contributes to provides an insight related to the role of the governance quality post-M&A as a monitoring tool in the realization of M&A predicted gain that can improve M&A performance. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1791445 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1791445 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1791445 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1827813_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Christian D. Pentz Author-X-Name-First: Christian D. Author-X-Name-Last: Pentz Author-Name: Ronel du Preez Author-X-Name-First: Ronel Author-X-Name-Last: du Preez Author-Name: Liezel Swiegers Author-X-Name-First: Liezel Author-X-Name-Last: Swiegers Title: To bu(Y) or not to bu(Y): Perceived risk barriers to online shopping among South African generation Y consumers Abstract: In South Africa the adoption and growth of online shopping is relatively slow. The primary objective of this study was to investigate possible perceived risk barriers that might influence the online shopping behaviour of technologically enabled Generation Y South African consumers. Perceived risk was investigated by means of an online questionnaire in the context of high-involvement products (clothing), and low-involvement products (books). Consideration was also given to experienced and inexperienced online consumers. Results indicate that, for experienced online shoppers, the dimensions of perceived risk that showed significant relationships with their online repurchase intention were psychological risk and social risk (both retailer reputation and social influences), for clothing and books. Time risk was furthermore significant for experienced consumers in terms of books. For inexperienced online shoppers, results showed that financial risk and social risk (retailer reputation), had a significant relationship with online purchase intention for clothing and books. In addition, an equal size multi group analysis between the experienced and inexperienced online consumers for books, indicated no significant differences in the relationship between all the perceived risk dimensions and purchase/repurchase intent. For clothing significant differences were found for the relationships between financial risk and psychological risk and purchase/repurchase intent. The insights gained from the findings can be used by South African online retailers to improve their understanding of technologically enabled consumers and develop more focused and effective marketing strategies to grow online shopping. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1827813 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1827813 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1827813 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1772618_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sutrisno T Author-X-Name-First: Sutrisno Author-X-Name-Last: T Author-Name: Muh Dularif Author-X-Name-First: Muh Author-X-Name-Last: Dularif Title: National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study Abstract: The objective of this research is to present the meta-analysis results of the relationship of social norms and religiosity with tax evasion, with national culture as a moderating variable. Previous researches show mixed results of the relationship between social norms, religiosity, and tax evasion. Meta-analysis is considered a way out of saturated and inconsistent research since it provides an efficient and systematic approach to make a robust conclusion. This research synthesizes 54 results of 14 individual articles published from 1989 to 2017. This study shows three main findings. Although social norms are not effective to fight tax evasion, religiosity is a useful instrument to decrease tax evasion. Theoretically, national culture plays a pivotal role as a variable to moderate social norms with tax evasion. However, this variable can not moderate religiosity with tax evasion. These findings show that the Theory of Planned Behavior inconsistently predicts the influence of social norms on tax evasion. Practically, tax authorities should consider involving religious leaders to encourage the awareness of tax compliance and to decrease tax evasion. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1772618 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1772618 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1772618 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1747962_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Dong Phong Author-X-Name-First: Nguyen Dong Author-X-Name-Last: Phong Author-Name: Nguyen Thuy Phuong Thao Author-X-Name-First: Nguyen Thuy Phuong Author-X-Name-Last: Thao Author-Name: Nguyen Phong Nguyen Author-X-Name-First: Nguyen Phong Author-X-Name-Last: Nguyen Title: Entrepreneurial intent of business students: Empirical evidence from a transitional economy Abstract: This study, built upon the theory of planned behavior, examines the ability of attitude, social norms, perceived behavioral control, and proactive personality in predicting entrepreneurial intent of business students in Vietnam, a transitional economy. Using a cross-sectional data set from a sample of 396 business students, this study reveals that attitude and social norms toward entrepreneurship and proactive personality significantly influence the entrepreneurial intent of business students, whereas perceived behavioral control toward entrepreneurship does not. These findings suggest that if business students in Vietnam lack confidence in their ability to start new businesses, they should be trained/educated in developing soft-skills rather than focusing only on textbook knowledge. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1747962 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1747962 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1747962 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1717408_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: W. A. Srisathan Author-X-Name-First: W. A. Author-X-Name-Last: Srisathan Author-Name: C. Ketkaew Author-X-Name-First: C. Author-X-Name-Last: Ketkaew Author-Name: P. Naruetharadhol Author-X-Name-First: P. Author-X-Name-Last: Naruetharadhol Title: The intervention of organizational sustainability in the effect of organizational culture on open innovation performance: A case of thai and chinese SMEs Abstract: Small- and medium-sized enterprises (SMEs) are largely encouraged to take an open innovation model as a systematic area for R&D to expand networks in science and technology operation (Sci-Tech), especially in Thailand and China. Our paper examines the relationship between organizational culture (OC) and open innovation performance (OIP) of SMEs and the mediating effect of organizational sustainability (OS). Our investigation of 300 SMEs from different business industries in Thailand and China reveals that organizational sustainability significantly intervenes in the interaction of organizational culture and open innovation performance. From the findings, it is established that organizations should set robust and appropriate strategies for organizational sustainability to have excellent innovation outputs in SMEs’ performance. This paper also shows the significant effect of organizational culture on organizational sustainability in that cultural characteristics maintain the core business competencies in terms of marketing, operations, customer orientation, capital management, and monitoring & evaluation for sustainability. Such elements of organizational sustainability operate in a significant mediator contribution to SMEs’ performance to manage open innovation. As a practical contribution, this paper suggests managers realize the crucial elements of organizational culture, such as leadership, teamwork, and organizational climate, to improve performance by combining organizational sustainability in their strategic decisions made during the open innovation processes. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1717408 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1717408 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1717408 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1841075_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ni Nyoman Yuliarmi Author-X-Name-First: Ni Nyoman Author-X-Name-Last: Yuliarmi Author-Name: Maryam Dunggio Author-X-Name-First: Maryam Author-X-Name-Last: Dunggio Author-Name: I Nyoman Mahaendra Yasa Author-X-Name-First: I Nyoman Mahaendra Author-X-Name-Last: Yasa Title: Improving public welfare through strengthening social capital and cooperative empowerment Abstract: A cooperative is an institution that aims to improve the welfare of its members and society. The relatively large number of cooperatives has not been able to provide a maximum contribution in improving welfare. The purpose of this research is to: 1) analyze the influence of social capital and the empowerment of cooperatives on the welfare of community members of cooperatives in Denpasar City, 2). analyzing social capital that moderates and strengthens the influence of cooperative empowerment on the welfare of cooperative members in Denpasar City. The research was conducted in the city of Denpasar, where the sample used was the members of the Multipurpose Cooperative (KSU) in Denpasar City as many as 177 people. Data analysis was performed using the SEM-PLS method. The results of data analysis conclude that social capital and the empowerment of cooperatives have a positive and significant effect on the welfare of the community who are members of cooperatives and social capital can strengthen the positive influence of cooperative empowerment on the welfare of the community in Denpasar City. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1841075 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1841075 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1841075 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1804180_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bora LY Author-X-Name-First: Bora Author-X-Name-Last: LY Title: Challenge and perspective for Digital Silk Road Abstract: A Digital Silk Road (DSR) strategy is increasing within the BRI since countries are expected to collaborate on emerging technology for development and trade. Digital connectivity and evolving digital economies, as can be seen in China and some BRI countries, can have a positive effect on growth. However, there are some complexities and risks to DSR arising from the fact that the declared ambitions in the Chinese state differ drastically from the elusive existence of active Chinese participation, particularly in terms of the digital aspect of the strategy. The purpose of this paper is to analyze the perspectives and challenges for DSR, and the implication of BRI goes digital. Drawing from Nethpolitik and Liberal lens, this paper offers a broad overview of the communication and information segment of the initiative, which has so far been undervalued or even overlooked in the existing literature. The study asserts that DSR will broaden economic transition, strengthen regional integration, and support financial sources to boost global multilateralism and political stability. Accordingly, some risks cannot be ignored for DSR, such as political, ideology, data, and privacy hazards. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1804180 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1804180 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1804180 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1771074_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammed H. Alanazi Author-X-Name-First: Mohammed H. Author-X-Name-Last: Alanazi Title: The mediating role of primary TQM factors and strategy in the relationship between supportive TQM factors and organisational results: An empirical assessment using the MBNQA model Abstract: The mediating role among total quality management and business excellence model factors, including the role of strategy, has rarely been addressed empirically. This research examines the mediating effects of primary total quality management factors (operations management and measurement, analysis, and knowledge management) and strategy on the relationship between supportive total quality management factors (leadership, workforce, and customers) and organisational results using the Malcolm Baldrige National Quality Award (MBNQA) model as the framework. Based on responses from managers of 217 Saudi firms, the questions and hypotheses suggested in this research are examined using the structural equation modelling technique. The results show that: (a) supportive factors enhance primary factors; (b) strategy mediates the relationship between supportive factors and primary factors; (c) primary factors mediate the relationship between supportive factors and results; and, more importantly, (d) collectively and sequentially, the combination of strategy and primary factors mediates the relationship between supportive factors and results more strongly than their respective individual mediation effects separately. The findings support the systems perspective provided by the MBNQA model. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1771074 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1771074 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1771074 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1751906_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Morteza Akbari Author-X-Name-First: Morteza Author-X-Name-Last: Akbari Author-Name: Maryam Khodayari Author-X-Name-First: Maryam Author-X-Name-Last: Khodayari Author-Name: Mozhgan Danesh Author-X-Name-First: Mozhgan Author-X-Name-Last: Danesh Author-Name: Ali Davari Author-X-Name-First: Ali Author-X-Name-Last: Davari Author-Name: Hamid Padash Author-X-Name-First: Hamid Author-X-Name-Last: Padash Title: A bibliometric study of sustainable technology research Abstract: Sustainable technology is a rather new subject in sustainability which is paying academics’ attention recently. This article provides a bibliometric review of sustainable technology studies in the sustainability area. Data from the Web of Science (WoS), database relating to 1122 publications available between 1970 and 2019 is used. Numerous bibliometric methods are used to do this indication. The VOSviewer software is used to graph the bibliographic documents. The findings revealed that publications around this area have been enhanced considerably in the last decade and the USA is the most dominant country. Furthermore, the co-citation network of references revealed five clusters; the competitive advantage of environmental innovation, the development of sustainable technologies, environmental policy tools, undesirable output solutions, and innovative environmental activities. This is the initial research toward proposing a bibliometric study of sustainable technology investigation in the sustainability area with definite theoretical and applied consequences. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1751906 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1751906 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1751906 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1827699_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nurkholis Nurkholis Author-X-Name-First: Nurkholis Author-X-Name-Last: Nurkholis Author-Name: Muh Dularif Author-X-Name-First: Muh Author-X-Name-Last: Dularif Author-Name: Ni Wayan Rustiarini Author-X-Name-First: Ni Wayan Author-X-Name-Last: Rustiarini Title: Tax evasion and service-trust paradigm: A meta-analysis Abstract: The purpose of this research is to present the results of meta-analysis on the relationship between the determinant factors against tax evasion based on service and trust paradigm. This research synthesized 102 results of 33 individual articles within a period of 1978–2017. There is a robust conclusion that the improving service quality and increasing public trust are two effective instruments in fighting against the tax evasion. As implied in the Social Contract Theory, the effect of service quality in decreasing the tax evasion is greater than that of public trust level. Considering the national culture as one potential moderating variable, the results of heterogeneity analysis suggested that the cultural aspect represented in the Hofstede’s cultural dimension had an important role as the moderating variable between service and tax evasion. This finding should be interesting for the policymakers in some points. First, the tax authorities should considerably improve the service quality to reduce the non-compliance behaviors. Second, by considering the moderating variable which influences the impact of service quality and public trust on tax evasion, each country should consider its unique national cultural values when designing the tax policies and programs. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1827699 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1827699 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1827699 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1836751_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Osibanjo Omotayo Author-X-Name-First: Osibanjo Author-X-Name-Last: Omotayo Author-Name: Adeniji Anthonia Author-X-Name-First: Adeniji Author-X-Name-Last: Anthonia Author-Name: Falola Hezekiah Author-X-Name-First: Falola Author-X-Name-Last: Hezekiah Author-Name: Salau Odunayo Author-X-Name-First: Salau Author-X-Name-Last: Odunayo Author-Name: Ogueyungbo Opeyemi Author-X-Name-First: Ogueyungbo Author-X-Name-Last: Opeyemi Author-Name: Efe-Imafidon Odion Author-X-Name-First: Efe-Imafidon Author-X-Name-Last: Odion Title: Diversity management and organisational performance in deposit money banks in Nigeria Abstract: The study investigated the effect of diversity management on organisational performance in banking industry using some selected deposit money banks in Lagos. The study used a survey research design method, and data were collected from 192 employees of the five selected deposit money banks within Lagos metropolis, Southwest, Nigeria. Smart PLS (3.0) was employed for the analysis. The findings show a significant relationship between the variables of diversity management and organisational performance. In particular, the model results show the level of relationships between diversities in age, gender, work experience, educational qualification and marital status on employee commitment, sales growth, service quality and employee intention to leave. All the variables tested under the independent variable have positive path coefficients as factors that affect employee commitment, sales growth, service quality, employee intention to leave. It is recommended that deposit money banks in Nigeria should leveraged diversity inclusion management for enhanced organisational performance. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1836751 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1836751 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1836751 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1786313_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Qiaodan He Author-X-Name-First: Qiaodan Author-X-Name-Last: He Author-Name: Jiazhen Huo Author-X-Name-First: Jiazhen Author-X-Name-Last: Huo Author-Name: Yu Pan Author-X-Name-First: Yu Author-X-Name-Last: Pan Title: The optimization model for the service process of stomatology department via DES simulation Abstract: In recent years, the relationship between doctors and patients is becoming more and more tense. Many hospitals are paying more attention to the satisfaction of patients, because this is an important indicator to measure the quality of hospital services. In China, it is often a case that large-scale comprehensive hospitals such as the tertiary hospitals are always overcrowded and the waiting time for treatment is much higher than the time of treatment. The long waiting time will undoubtedly lead to lower patient satisfaction. Thus, how to improve patient satisfaction is focused on how to reduce patient waiting time. This study is based on the discrete event simulation (DES) method to construct an optimization model for the dental service process of a tertiary hospital in Changzhou. The data is collected through field research, and then we set the model parameters according to the existing service model. We suggest that adding pre-examination into the nursing triage process can improve the hospital’s service quality and enhance the resource utilization under limited resource conditions with reducing patient waiting time. In addition, we can inspire the hospital and other medical institutions to do some further improvements. After applying the proposed model, it can be seen that the effect is very significant that the average waiting time for treatment of the patient is reduced from 173 minutes to 45 minutes, and the length of stay (LOS) of the patient in the hospital is reduced from 209 minutes to 130 minutes. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1786313 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1786313 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1786313 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1735693_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Ashraf Author-X-Name-First: Muhammad Author-X-Name-Last: Ashraf Author-Name: Jamil Ahmad Author-X-Name-First: Jamil Author-X-Name-Last: Ahmad Author-Name: Asad Afzal Hamyon Author-X-Name-First: Asad Afzal Author-X-Name-Last: Hamyon Author-Name: Muhammad Ramzan Sheikh Author-X-Name-First: Muhammad Ramzan Author-X-Name-Last: Sheikh Author-Name: Wareesa Sharif Author-X-Name-First: Wareesa Author-X-Name-Last: Sharif Title: Effects of post-adoption beliefs on customers’ online product recommendation continuous usage: An extended expectation-confirmation model Abstract: This study aims to extend expectation-confirmation model (ECM) of IS continuance based on effort-accuracy model (EAM) for predicting and explaining continuous usage of online product recommendation (OPR) that has been ignored in prior literature. The proposed OPR continuance model, incorporating the post-adoption beliefs of perceived usefulness, perceived decision quality and perceived decision effort, was empirically validated with data collected from an online survey of 626 existing users of the OPR. Results indicated a good explanatory power of the OPR continuance model (R2 = 62.1% of OPR continuance intention, R2 = 53% of satisfaction, R2 = 50.5% of perceived usefulness, and R2 = 9% of perceived decision effort, and R2 = 72.3% of perceived decision quality), with all major paths supported except one. We also analysed the data on the original ECM that reveals lower variances explained compared to the OPR continuance model (D6% in OPR continuance intention, D5.1% in customer satisfaction, and D3.2% in perceived usefulness). The salient effect of perceived decision quality signifies that the nature of the IS can be an important boundary condition in understanding the continuance behaviour. At a practical level, this study presents deeper insights into how to address users’ satisfaction and continued patronage. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1735693 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1735693 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1735693 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1806669_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Adeeb Abdulwahab Alhebri Author-X-Name-First: Adeeb Abdulwahab Author-X-Name-Last: Alhebri Author-Name: Shaker Dahan Al-Duais Author-X-Name-First: Shaker Dahan Author-X-Name-Last: Al-Duais Title: Family businesses restrict accrual and real earnings management: Case study in Saudi Arabia Abstract: This paper investigates accrual earnings management (AEM) and real earnings management (REM) in family businesses (FB) in Saudi Arabia. Current literature indicates that minority rights are confiscated by the controlling shareholders in a business environment weak to protect investors. Based on this argument, considering the various implications of AEM and REM on family businesses, the results show evidence that family businesses in Saudi Arabia engaged in both types of earnings management during the period 2014–2018, with a positive and significant effect on both AEM and REM. This evidence supports the entrenchment hypothesis that FB have lower earnings quality due to manipulation in accruals and real activities. The results therefore indicate that earnings announced in Saudi family businesses’ financial statements are less reliable. These findings, that family-controlled firms are able to manipulate earnings, should be considered by regulators and policy makers. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1806669 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1806669 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1806669 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1792259_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Cheolho Yoon Author-X-Name-First: Cheolho Author-X-Name-Last: Yoon Author-Name: Dongsup Lim Author-X-Name-First: Dongsup Author-X-Name-Last: Lim Title: An empirical study on factors affecting customers’ acceptance of internet-only banks in Korea Abstract: Internet-only banks have recently emerged in the financial industry because of the rapid development of fintech, which combines information and communication technologies with finance. This study investigated the factors affecting customers’ acceptance of internet-only banks in Korea. A research model was developed in which relative advantage, complexity, compatibility, image, trialability, perceived critical mass, personal innovativeness, and computer self-efficacy influence perceived usefulness; image, trialability, perceived critical mass, personal innovativeness, and computer self-efficacy influence perceived enjoyment; and perceived usefulness, perceived enjoyment, and subjective norms influence the intention to use internet-only banks was developed. A total of 305 valid data were collected through questionnaires and analyzed using confirmatory factor analysis and path analysis through structural equation modeling. Results showed that relative advantage, image, perceived critical mass, and personal innovativeness influence perceived usefulness; image, trialability, perceived critical mass, personal innovativeness, and computer self-efficacy influence perceived enjoyment; and perceived usefulness, perceived enjoyment, and subjective norms influence the intention to use internet-only banks. This study suggests practical implications for research on the factors affecting customers’ acceptance of internet-only banks in Korea. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1792259 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1792259 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1792259 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1792669_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yen Thi Tran Author-X-Name-First: Yen Thi Author-X-Name-Last: Tran Author-Name: Nguyen Phong Nguyen Author-X-Name-First: Nguyen Phong Author-X-Name-Last: Nguyen Title: The impact of the performance measurement system on the organizational performance of the public sector in a transition economy: Is public accountability a missing link? Abstract: The performance measurement system (PMS) in the public sector has attracted the attention of many researchers around the world. Drawing on institutional theories, especially neo-institutional sociology, this study examines the mediating role of public accountability in the relationship between PMS and organizational performance in Vietnam’s public sector. The research model and hypotheses were tested by SmartPLS3 software with 214 survey samples from accountants and managers working in public organizations in Vietnam. The results show that public accountability fully mediates the relationship between PMS and organizational performance. These results provide some theoretical and administrative implications for public organizations in Vietnam in applying PMS to improve public accountability and organizational performance. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1792669 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1792669 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1792669 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1719586_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Eugine Tafadzwa Maziriri Author-X-Name-First: Eugine Tafadzwa Author-X-Name-Last: Maziriri Title: Green packaging and green advertising as precursors of competitive advantage and business performance among manufacturing small and medium enterprises in South Africa Abstract: This research aimed to assess the impact of green packaging and green advertising on competitive advantage and business performance of manufacturing Small and Medium-sized Enterprises (SMEs). A research conceptual model was produced to determine the relationships from that model. A quantitative research approach was utilised for this investigation and a simple random sampling procedure was embraced. The target population for this examination was confined to heads of marketing departments within manufacturing SMEs in the Gauteng province of South Africa. The data analysis was done in Statistical Package for Social Sciences (SPSS) 25 for demographic data analysis and AMOS 25 was utilised for the structural equation modelling. The tested relationships produced satisfactory results consistent with how they were hypothesised. Unequivocally, it was discovered that green packaging and green advertising had a positive influence on competitive advantage and business performance. This investigation expands the knowledge base that presently exists in the field of green marketing, competitive advantage, as well as SMEs business performance. Likewise, this examination is important to manufacturing SME proprietors and supervisors since most them endeavour to have a competitive advantage and additionally, to boost profitability, as well as the business’ interest. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1719586 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1719586 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1719586 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1831165_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Hamza Khan Author-X-Name-First: Muhammad Hamza Author-X-Name-Last: Khan Author-Name: Syaharizatul Noorizwan Muktar Author-X-Name-First: Syaharizatul Noorizwan Author-X-Name-Last: Muktar Title: A bibliometric analysis of green human resource management based on scopus platform Abstract: The increasing research in protecting the environment has led to the emergence of a new research paradigm in the field of human resource management (HRM). The HRM researchers are now exploring how HRM can contribute to green outcomes and invented the term “green human resource management” (GHRM). In this bibliometric analysis, 147 documents were examined on GHRM scholarship. The objective of this study was to analyze the volume, increasing trend, worldwide distribution, key journals, pioneer authors, dominating nations and dominating sectors in GHRM. For this work, six combinations of the words were merged together with logical operators, “ TITLE-ABS-KEY (“green human resource management”) OR TITLE-ABS-KEY (“green hr”) OR TITLE-ABS-KEY (“green human resource”) OR TITLE-ABS-KEY (“GHRM”) OR TITLE-ABS-KEY (“green human resource management practices”) OR TITLE-ABS-KEY (“GHRMP”), thus making the span broader. The review showed that the GHRM is still an emerging concept and this review hopes to guide modern researchers by giving an overview of the current situation. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1831165 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1831165 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1831165 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1809945_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: John Sakwe Bake Author-X-Name-First: John Sakwe Author-X-Name-Last: Bake Author-Name: Marcus Vinicius Pereira Pessôa Author-X-Name-First: Marcus Vinicius Author-X-Name-Last: Pereira Pessôa Author-Name: Hoekstra Sipke Author-X-Name-First: Hoekstra Author-X-Name-Last: Sipke Title: Mapping challenges and methodologies for providing PSS - a thematic and descriptive analysis Abstract: Product service systems (PSS) are seen as a viable option for enhancing the competitiveness of organizations that produce stand-alone products and services. Although there are various opportunities associated with PSS, research evidence shows that product manufacturers face challenges in successfully deploying PSS strategies. While the methods addressing PSS challenges have attracted much interest from both academia and practice, the literature provides limited knowledge about PSS development methods and challenges related to specific assets or products. This limitation hinders the development of successful strategies for both developing products to PSS and converting existing products to PSS. This study clarifies the contribution of the literature by proposing a mapping of PSS development methods capable of tackling the PSS business models that offer challenges. The mapping of challenges and methods presented can support organisations in their strategic decision-making about providing PSS, thus mitigating risks and improving business performance. Finally, analysing the extension of this coverage makes it possible to understand the method’s limitations and determine opportunities for further research. A specific focus is placed on the asset or product development industry. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1809945 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1809945 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1809945 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1854147_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Gökberk Can Author-X-Name-First: Gökberk Author-X-Name-Last: Can Title: Do Life-Cycles Affect Financial Reporting Quality? Evidence from Emerging Market Abstract: This paper aims to present the effect of life cycle on financial reporting quality (FRQ). Discretionary accruals, small profit, and audit aggressiveness were used to test the FRQ from different approaches for Borsa Istanbul-listed companies between 2008 and 2017. The sample comprises 1,645 observations of 217 companies over a 9 year period. The life stages were estimated with Dickinson’s cash-flow patterns. Following Hansen, Hong and Park⁠, introduction, growth, mature, shake-out, and decline parameters were assigned values of 0, 0.25, 0.5, 0.75, and 1, respectively. The findings for small profit and discretionary accruals are consistent with those of previous literature. Results show that both discretionary accruals and small profit decrease as the companies move forward in their life cycles, while, on the other hand, audit aggressiveness increases. A negative coefficient was observed, but it was insignificant for the other dependent variables. The findings provide insight into the effect of life-cycle stages on FRQ. Results show that the introduction and decline stages negatively affect FRQ, and in addition showed that the audit aggressiveness of Turkish companies decreases with increased listing duration. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1854147 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1854147 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1854147 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1792258_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Felicia O. Olokoyo Author-X-Name-First: Felicia O. Author-X-Name-Last: Olokoyo Author-Name: Oyakhilome W. Ibhagui Author-X-Name-First: Oyakhilome W. Author-X-Name-Last: Ibhagui Author-Name: Abiola Babajide Author-X-Name-First: Abiola Author-X-Name-Last: Babajide Title: Macroeconomic indicators and capital market performance: Are the links sustainable? Abstract: This paper examines the long-run impact of macroeconomic indicators such as interest rate, foreign capital flows, exchange rate, GDP growth, inflation and trade on stock market performance (market capitalization) in Nigeria. Using data drawn from the World Development Indicators (WDI, 2018) and the Central Bank of Nigeria (CBN) Statistical Bulletin 2018, the study employed the VECM analysis. The results found suggest that 1) macroeconomic variables and stock market performance are cointegrated and thus linked in the long run; 2) interest rate, inflation and trade bear a negative relationship with stock market performance; and 3) exchange rate, GDP growth rate and foreign capital flows are positively related to stock market performance. Our results show that when there is a deviation from the long-run relation between stock market performance and mafcroeconomic fundamentals, it is primarily the stock market, interest rate and foreign capital flows that adjust to ensure that the long-run link is restored, whereas exchange rate, GDP growth, inflation and trade are weakly exogenous. We estimate that any disequilibrium emanating from interest rate is more than fully corrected in one year, in the oscillating convergence sense, while 29% and 5% of the disequilibrium from stock market and foreign capital flows are corrected in one year. A policy recommendation that emerges from the study is the need to strengthen policies aimed at improving the country’s macroeconomic environment. Specifically, this will involve policies aimed at lowering interest rate, increasing foreign capital flows and improving the country’s terms of trade. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1792258 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1792258 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1792258 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1746170_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tomas Macak Author-X-Name-First: Tomas Author-X-Name-Last: Macak Author-Name: Jan Hron Author-X-Name-First: Jan Author-X-Name-Last: Hron Author-Name: Monika Jadrna Author-X-Name-First: Monika Author-X-Name-Last: Jadrna Title: Diversification of accommodation offers depending on critical economies of scale for travel business Abstract: The world’s oldest travel company Thomas Cook, the British tour operator with 19 million yearly clients, after 178 years of service, has officially announced that it would be liquidating its assets and filed for bankruptcy, despite attempts to rescue the brand. The low-cost travel firms and their cut-throat prices have certainly been a boon to customers, but legacy travel companies, who have been forced to decrease their prices, still not align themselves, especially if they have too diversified their activities and lost the scale advantage. In the field of today’s travel business, it is not possible only to rely on case studies and best practices. But it is necessary to come up with new approaches that can deal with changes in conditions such as when confronting the tourism business risk diversification and economies of scale. This article aims to create a general identification of the tourism business management system in terms of stable (and thus, sustainable) accommodation (and accompanying services) diversification, depending on the changes in the critical quantity of economies of scale. An analytical mathematical model is used for determining the diversification and economies of scale, and the parameters are determined using a full factorial design. The results of the study verify the functionality, reliability and consistency of the designed solution using a selected enterprise case study. From a practical point of view, the solution represents re-settings of diversification of accommodation offers in terms of changing the value of the critical scale of economies and other contextual factors for business. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1746170 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1746170 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1746170 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1811595_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Suné Ferreira Author-X-Name-First: Suné Author-X-Name-Last: Ferreira Author-Name: Zandri Dickason-Koekemoer Author-X-Name-First: Zandri Author-X-Name-Last: Dickason-Koekemoer Title: A structural equation model of financial risk tolerance in South Africa Abstract: Modelling investor behaviour in the South African context is important for investment companies to profile their clients. Various factors can influence the risk tolerance of investors. For the purpose of this research article, the emphasis was placed on demographics, life satisfaction and how risk-taking behaviour and perception in several life domains influences risk tolerance. An electronic questionnaire was distributed to over 4 000 investors throughout South Africa. The final sample size was 1 065. Age and gender were found to significantly influence investor risk tolerance. A negative relationship was found between age and risk tolerance, indicative that risk tolerance decreases with age. Life satisfaction did also significantly contribute to predicting investor risk tolerance. The development of this risk tolerance structural equation model is unique in its existence, as it is the first model to incorporate demographics, life satisfaction, risk-taking behaviour and perception, and risk tolerance level in the South African context. As a result, these findings will make a significant contribution to the way financial investment companies profile their clients. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1811595 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1811595 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1811595 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1771075_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Elaigwu Moses Author-X-Name-First: Elaigwu Author-X-Name-Last: Moses Author-Name: Ayoib Che-Ahmad Author-X-Name-First: Ayoib Author-X-Name-Last: Che-Ahmad Author-Name: Salau Olarinoye Abdulmalik Author-X-Name-First: Salau Olarinoye Author-X-Name-Last: Abdulmalik Title: Board governance mechanisms and sustainability reporting quality: A theoretical framework Abstract: The presumed poor performance in terms of sustainability commitments and Sustainability Reporting Quality (SRQ) of quoted companies have incentivized stakeholders’ agitation relating to the Economic, Environmental, and Social (EES) impacts of companies’ operations. Business activities have generated several threats in the form of climate change, pollution, GHG emission as well as natural disasters, and several other problems that have negatively affected the environment and stakeholders. Companies are expected to report their sustainability performance to stakeholders. However, the quality of such sustainability reports has been critically criticized as they are mostly assumed to fall below stakeholders’ expectations. This study aims to conceptually examine the association between board governance mechanisms and SRQ in Malaysia. The method adopted by this study is the review of previous literature on sustainability reporting practices and SRQ to gain insight into drawing a proposition regarding the relationship between board attributes and SRQ of PLCs in Malaysia. Through this method, the study generally verifies the SRQ of firms and how it is influenced by board attributes. Based on the insight from the reviewed past investigations, the study concludes in its proposition that there is a positive association between the examined board governance elements and SRQ based on multiple theories. The study has practical implications for the companies, regulators, government, and other stakeholders in their policy considerations and investment decisions. The study recommends an empirical study to re-investigate SRQ employing the variables used in this study and more board attributes to enhance the generalizability of the findings. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1771075 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1771075 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1771075 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1859848_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Faisal Abbas Author-X-Name-First: Faisal Author-X-Name-Last: Abbas Author-Name: Shoaib Ali Author-X-Name-First: Shoaib Author-X-Name-Last: Ali Author-Name: Imran Yousaf Author-X-Name-First: Imran Author-X-Name-Last: Yousaf Author-Name: Sohail Rizwan Author-X-Name-First: Sohail Author-X-Name-Last: Rizwan Title: How commercial banks adjust capital ratios: Empirical evidence from the USA?‎ Abstract: This study examines the speed of adjustment of the leverage and regulatory capital ratios between 2002 and 2018 for large commercial banks of the USA. The study applies a two-step system GMM technique to obtain the speed of adjustment. The results prove that higher-quality capital requires greater time to restore equilibrium after an economic shock. The results also show that large commercial banks adjust their regulatory ratios faster than leverage ratios. Furthermore, the speed of adjustment is heterogeneous for cross-sections. The speed of adjustment for well-capitalized banks is higher than adequately and undercapitalized commercial banks. The speed of adjustment for highly liquid is higher than low liquid banks. This study also finds the banks quickly adjust their capital before the crisis period. The heterogeneous results have implications for regulators, policymakers, and bank managers for better decision making. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1859848 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1859848 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1859848 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1823587_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abood Al-Ebel Author-X-Name-First: Abood Author-X-Name-Last: Al-Ebel Author-Name: Saeed Baatwah Author-X-Name-First: Saeed Author-X-Name-Last: Baatwah Author-Name: Mahfoudh Al-Musali Author-X-Name-First: Mahfoudh Author-X-Name-Last: Al-Musali Title: Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level Abstract: Motivated mainly by three streams of research on religiosity and accounting expertise, this study investigates the effect of religiosity and accounting expertise on audit report lag. Using a unique sample and pooled regressions, it finds that the religiosity of top leaders, for example, Chief Executive Officer (CEO) and audit committee (AC) chair, is not associated with shorter audit report lag. Consistent with prior research, it reports that the accounting expertise of top leaders is significantly associated with shorter audit report lag. More importantly, it documents that a religious top leader with accounting expertise is significantly associated with a greater reduction in audit report lag. Robustness checks are applied by conducting a variety of tests, resulting in similar findings. In additional analysis, this paper documents that religious and accounting expertise of top leaders are associated with abnormal decrease in audit report lag and that Big4 audit firms interact with the religiosity and accounting expertise of the AC chair more than the CEO. Overall, this study sheds light on the added value of religiosity and accounting expertise in the context of audit report lag. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1823587 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1823587 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1823587 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1782658_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Raluca Dovleac Author-X-Name-First: Raluca Author-X-Name-Last: Dovleac Author-Name: Andreea Ionica Author-X-Name-First: Andreea Author-X-Name-Last: Ionica Author-Name: Monica Leba Author-X-Name-First: Monica Author-X-Name-Last: Leba Title: QFD embedded Agile approach on IT startups project management Abstract: Given the significant role of startups in the wellbeing of the economy and considering that more than half of the existing startups either work or have activities related to the IT field, in the current paper we have proposed a model meant to aid IT startups in their development process and in achieving customer satisfaction while ensuring the quality of deliverables. The proposed model has been applied and tested on IT startups and the results have been disseminated in the course of the paper. The need for the proposed model arose from the observations regarding the issues that IT startups are faced with in regard to customer satisfaction, timely delivery of products, reaching a level of quality for the offered products and team management. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1782658 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1782658 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1782658 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1796269_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ashis Kumar Pradhan Author-X-Name-First: Ashis Kumar Author-X-Name-Last: Pradhan Author-Name: Gourishankar S Hiremath Author-X-Name-First: Gourishankar S Author-X-Name-Last: Hiremath Title: Do external commercial borrowings and financial development affect exports? Abstract: In this study, we examine the competitiveness effect of currency depreciation in the presence of external commercial borrowing (ECBs) and low financial development. The estimates of autoregressive distributed lag (ARDL) show the contractionary effects of exchange rate depreciation on exports owing to increased liability denominated in foreign currency such as ECBs. We also find a positive relationship between bank credit and exports, but the marginal benefits of domestic credit diminish when the exchange rate depreciates. The findings of the study suggest that natural hedging does not act as a cushion against shocks and thus calls for the mandatory use of derivatives by firms. The development of domestic credit markets is essential to reap the benefits of currency depriciation in the export sector. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1796269 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1796269 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1796269 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1809310_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Saeed Nosratabadi Author-X-Name-First: Saeed Author-X-Name-Last: Nosratabadi Author-Name: Parvaneh Bahrami Author-X-Name-First: Parvaneh Author-X-Name-Last: Bahrami Author-Name: Khodayar Palouzian Author-X-Name-First: Khodayar Author-X-Name-Last: Palouzian Author-Name: Amir Mosavi Author-X-Name-First: Amir Author-X-Name-Last: Mosavi Title: Leader cultural intelligence and organizational performance Abstract: One of the challenges for international companies is to manage multicultural environments effectively. Cultural intelligence (CQ) is a soft skill required of the leaders of organizations working in cross-cultural contexts to be able to communicate effectively in such environments. On the other hand, organizational structure plays an active role in developing and promoting such skills in an organization. Therefore, this study aimed to investigate the effect of leader CQ on organizational performance mediated by organizational structure. To achieve the objective of this research, first, conceptual models and hypotheses of this research were formed based on the literature. Then, a quantitative empirical research design using a questionnaire, as a tool for data collection, and structural equation modeling, as a tool for data analysis, was employed among executives of knowledge-based companies in the Science and Technology Park, Bushehr, Iran. The results disclosed that leader CQ directly and indirectly (i.e., through the organizational structure) has a positive and significant effect on organizational performance. In other words, in organizations that operate in a multicultural environment, the higher the level of leader CQ, the higher the performance of that organization. Accordingly, such companies are encouraged to invest in improving the cultural intelligence of their leaders to improve their performance in cross-cultural environments, and to design appropriate organizational structures for the development of their intellectual capital. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1809310 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1809310 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1809310 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1847863_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Stephen Mungone Shimoli Author-X-Name-First: Stephen Mungone Author-X-Name-Last: Shimoli Author-Name: Wenzhao Cai Author-X-Name-First: Wenzhao Author-X-Name-Last: Cai Author-Name: Muhammad Hasnain Abbas Naqvi Author-X-Name-First: Muhammad Hasnain Author-X-Name-Last: Abbas Naqvi Author-Name: Qiaoqi Lang Author-X-Name-First: Qiaoqi Author-X-Name-Last: Lang Title: Entrepreneurship success traits. Do Kenyans possess the desired entrepreneur personality traits for enhanced E-entrepreneurship? Case study of Kenyan students in the people’s republic of China Abstract: An individual’s behavior can be determined by the personality traits they possess, which are a description of a set of characteristics that are unique to the individual. Previous analyses have indicated that the Big-5 personality traits (openness to experience, conscientiousness, extraversion, agreeableness, and neuroticism) predict the likelihood of intention, creation, and success in business ventures (Brandstätter, 2011), while narrow personality traits such as Extraversion and Conscientiousness have also been found to predict the entrepreneurial success more precisely (Rauch & Frese, 2007). This study aimed at finding out if 518 Kenyans possessed the right personality traits that would determine their E-entrepreneurship success or failure in online business ventures. The study also sorts to make a difference by merging the Big-5 personal traits with self-efficacy, Need for achievement, and Locus of control. To analyze the relationship between personality traits, entrepreneur success, and online business ventures in the Kenyan context, data was analyzed quantitatively through descriptive and inferential analysis with the sample population from Kenyan international students in The People’s Republic of China. The results indicate that majority of the students have a high score in openness to experience, Conscientiousness, Neuroticism, Locus of control, and Self-efficacy. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1847863 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1847863 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1847863 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1859849_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bayu Arie Fianto Author-X-Name-First: Bayu Arie Author-X-Name-Last: Fianto Author-Name: Christopher Gan Author-X-Name-First: Christopher Author-X-Name-Last: Gan Author-Name: Tika Widiastuti Author-X-Name-First: Tika Author-X-Name-Last: Widiastuti Author-Name: Raditya Sukmana Author-X-Name-First: Raditya Author-X-Name-Last: Sukmana Title: Customer loyalty to Islamic banks: Evidence from Indonesia Abstract: This study identifies determinants of customer loyalty to Islamic banking in Indonesia using a structural equation model (SEM) and confirmatory factor analysis (CFA). Data of 362 respondents from two cities of East Java Indonesia have been used to determine the factors of customer loyalty of state-owned and private Islamic bank. The findings suggest that the customers have different perceptions about state-owned and private Islamic banks; with customer engagement is the strongest influence on customer loyalty in state-owned and customer satisfaction is the strongest influence in private Islamic banks. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1859849 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1859849 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1859849 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1793521_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Siti Nurjanah Author-X-Name-First: Siti Author-X-Name-Last: Nurjanah Author-Name: Vina Pebianti Author-X-Name-First: Vina Author-X-Name-Last: Pebianti Author-Name: Agung Wahyu Handaru Author-X-Name-First: Agung Wahyu Author-X-Name-Last: Handaru Title: The influence of transformational leadership, job satisfaction, and organizational commitments on Organizational Citizenship Behavior (OCB) in the inspectorate general of the Ministry of Education and Culture Abstract: This research aims to determine the influence of transformational leadership and job satisfaction on OCB with mediating organizational commitment variables from 196 Civil Servants at the Inspectorate General of the Ministry of Education and Culture, Jakarta, Indonesia. The data analysis method uses the Partial Least Square (PLS) method. The results of the study show that (1) transformational leadership has a significant and positive effect on organizational commitment, (2) job satisfaction has a significant and positive effect on organizational commitment, (3) organizational commitment has a significant and positive effect on OCB, (4) transformational leadership has a significant and positive effect on OCB, (5) job satisfaction has a significant and positive effect on OCB, (6) transformational leadership has a significant and positive effect on OCB through organizational commitment, and (7) job satisfaction has a significant and positive effect on OCB through organizational commitment. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1793521 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1793521 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1793521 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1712126_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lukman.O. Oyelami Author-X-Name-First: Lukman.O. Author-X-Name-Last: Oyelami Author-Name: Adeyemi A. Ogundipe Author-X-Name-First: Adeyemi A. Author-X-Name-Last: Ogundipe Title: An empirical investigation of remittances and financial inclusion nexus in Sub-Saharan Africa Abstract: The scope of financial development has been expanding and moving gradually towards a more inclusive development thus attention is gradually shifting to financial inclusion. It is against this background that this study investigates the role of migrants’ remittances on financial inclusion in selected SSA countries. Pooled Mean Group (PMG) form of panel ARDL was employed but cross-sectional dependent characteristics of the data required the use of cross-sectional methods that cater for such properties. Consequently, XTDCCE: Dynamic Common Correlated Effects and XTCCE Common Correlated Effects estimator were used as robustness checks. For the purpose of this empirical investigation, we collected data on Remittances, Account Ownership and Income Per Capita for 27 SSA countries based on data availability. The conclusion is that remittances have no significant effect on financial inclusion in SSA. However, the variable demonstrates the potential to positively influence financial inclusion. Thus, there should be concrete policy efforts in the SSA to make remittances count for inclusive growth. The study contributes substantially by moving attention from a broad concept of financial development to Financial Inclusion and employed a more recent panel estimating techniques to investigate the nexus between remittances and Inclusion. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1712126 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1712126 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1712126 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1841359_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ha Nam Khanh Giao Author-X-Name-First: Ha Nam Khanh Author-X-Name-Last: Giao Author-Name: Bui Nhat Vuong Author-X-Name-First: Bui Nhat Author-X-Name-Last: Vuong Author-Name: Hasanuzzaman Tushar Author-X-Name-First: Hasanuzzaman Author-X-Name-Last: Tushar Title: The impact of social support on job-related behaviors through the mediating role of job stress and the moderating role of locus of control: Empirical evidence from the Vietnamese banking industry Abstract: The aim of this research is to investigate the effect of social support on job-related behaviors, noting the mediating roles of job stress. Specifically, the study tests the prediction regarding the extent to which these different types of locus of control moderate the relationship between social support and job stress as well. The current study used self-report questionnaires from a sample of employees in the Vietnamese banking industry to test the hypothesis. Results from the partial least squares structural equation modeling (PLS-SEM) using the SmartPLS 3.0 program showed that social support positively impacted job-related behaviors (e.g., job satisfaction, job performance); these relationships were mediated partially through job stress. Besides, this research revealed that individuals with a higher internal locus of control were more likely to have lower levels of job stress and it also moderated the relationship between social support and job stress. This negative association was weaker for bankers who have a higher external locus of control. The main findings of this research demonstrated that social support and locus of control play an important role in the overall effectiveness of employees. It implied that it is crucial for organizations to set up a good work atmosphere that supports psychological well-being and have suitable policies to strengthen social support among supervisors and employees in an organization to reduce job stress and improve job-related behaviors. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1841359 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1841359 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1841359 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1801961_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Aideed Bashir Author-X-Name-First: Aideed Author-X-Name-Last: Bashir Author-Name: Abeera Amir Author-X-Name-First: Abeera Author-X-Name-Last: Amir Author-Name: Mehwish Jawaad Author-X-Name-First: Mehwish Author-X-Name-Last: Jawaad Author-Name: Tania Hasan Author-X-Name-First: Tania Author-X-Name-Last: Hasan Title: Work conditions and job performance: An indirect conditional effect of motivation Abstract: The current research investigated the indirect conditional effect of motivation and job satisfaction between work conditions-job performance relationships in the telecomm sector of Pakistan. This is a survey-based study and the questionnaire was developed using pre-established scales. The sample consisted of full time employees in telecommunication sector of Lahore and Karachi. Partial least square structural equation modeling was conducted to explore the relationships between Work conditions and Job performance. The research on work conditions of organizations in emerging economies is still inadequate. Preceding scholars have mainly focused on various factors to enhance the performance of the employees such as training and job redesigning. This study focused on how healthy workplace conditions aid the employee to raise their satisfaction level and efficiency. These important issues have strong managerial implications since utilitarian managers face tough choices in assigning their restricted resources and in prioritizing strategic initiatives. Our finding that work conditions contribute positively to efficiency of employees recommends that firm can reap benefits by adopting such measures. Job satisfaction has value and behaves as an encouraging force, but only for those who have high level of motivation to work because that allows them to fully benefit from this favorable working circumstances and produce well. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1801961 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1801961 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1801961 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1836750_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Atsbha Gebreegziabher Asmelash Author-X-Name-First: Atsbha Gebreegziabher Author-X-Name-Last: Asmelash Author-Name: Satinder Kumar Author-X-Name-First: Satinder Author-X-Name-Last: Kumar Title: Tourist satisfaction-loyalty Nexus in Tigrai, Ethiopia: Implication for sustainable tourism development Abstract: Long-term success of the tourism industry is unthinkable unless tourist satisfaction and loyalty are secured. However, there is very scant literature dealing with this issue in the developing and politically unstable counties including Ethiopia. To this end, this study attempts to examine tourist satisfaction-loyalty nexus and its implication for sustainable tourism development. Convenience sampling method was deployed to choose a total of 392 international and domestic tourists who participated in this study. Additional data were collected from Tripadvisor and document reviews. The results of this study elucidate that there is a highly significant relationship between tourist satisfaction and loyalty. However, the level of satisfaction and loyalty is generally low in the study area. This study concludes that tourism managers should work to ensure tourist satisfaction and loyalty, which eventually determines the sustainability of tourism development. Finally, future research direction and implications for sustainable tourism development are indicated in the study. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1836750 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1836750 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1836750 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1749217_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Manarbek Gulden Author-X-Name-First: Manarbek Author-X-Name-Last: Gulden Author-Name: Kondybayeva Saltanat Author-X-Name-First: Kondybayeva Author-X-Name-Last: Saltanat Author-Name: Doszhan Raigul Author-X-Name-First: Doszhan Author-X-Name-Last: Raigul Author-Name: Turarov Dauren Author-X-Name-First: Turarov Author-X-Name-Last: Dauren Author-Name: Abylay Assel Author-X-Name-First: Abylay Author-X-Name-Last: Assel Title: Quality management of higher education: Innovation approach from perspectives of institutionalism. An exploratory literature review Abstract: External pressures, like political, economic and technological factors, as well as competition at labour and education markets have challenged higher education institutions to reconsider their organizational structures and internal management approach to provide better quality education, to attract more potential stakeholders, as well as to sustain their positions at local and global markets. The responsiveness of universities to such pressures and uncertainties is diverse. There are dozens of research identifying current best quality management practices. However, this paper makes an emphasis on the analysis of one of the streams of economic science—institutionalism as an innovative approach to effective internal management in HEIs. Institutionalism is a direction in economic thought that places the main emphasis on the analysis of institutions, which is defined as norms, restrictions and principles of behaviour (“rules of the game”) within an organization. In general, institutionalism is so diverse that its study as a whole is almost meaningless because there are different trends in institutionalism itself. Some prefer isomorphic elements of new institutionalism, whereas other stress on processes of differentiation between universities. Nevertheless, despite a growing tendency of an isomorphic strategy of successful universities and effective organizational strategies, there is a lack of research conducted on the application of elements of institutionalism in higher education, as a successful approach to effective internal quality management. The central idea of this paper is to analyze the existing body of literature related to the application of institutionalism in higher education through systematic literature review. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1749217 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1749217 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1749217 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1823579_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Denny Bernardus Author-X-Name-First: Denny Author-X-Name-Last: Bernardus Author-Name: Fulgentius Danardana Murwani Author-X-Name-First: Fulgentius Danardana Author-X-Name-Last: Murwani Author-Name: Elia Ardyan Author-X-Name-First: Elia Author-X-Name-Last: Ardyan Author-Name: Liestya Padmawidjaja Author-X-Name-First: Liestya Author-X-Name-Last: Padmawidjaja Author-Name: Imanuel Deny Krisna Aji Author-X-Name-First: Imanuel Deny Krisna Author-X-Name-Last: Aji Author-Name: Stefan Yudana Jatiperwira Author-X-Name-First: Stefan Yudana Author-X-Name-Last: Jatiperwira Author-Name: Djoko Dwi Kusumojanto Author-X-Name-First: Djoko Dwi Author-X-Name-Last: Kusumojanto Author-Name: Cipto Wardoyo Author-X-Name-First: Cipto Author-X-Name-Last: Wardoyo Author-Name: Yustinus Budi Hermanto Author-X-Name-First: Yustinus Budi Author-X-Name-Last: Hermanto Title: Which psychological characteristics strengthen “The entrepreneurial intention-action relationship”?: An extension of the theory of planned behavior Abstract: This study extends the literature of the theory of planned behavior in the context of entrepreneurship. Specifically, this study is intended to verify which psychological characteristics moderate the relationship between entrepreneurial intention and entrepreneurial action. Internal locus of control, innovativeness, and performance goal orientation are proposed to moderate “the entrepreneurial intention-action relationship”, because those variables have the likelihood for individuals to take action to start a new business. Adopting a cross-sectional design, the data were collected from 188 undergraduate students who participated in an entrepreneurship project and analyzed using hierarchical regression analysis. The results demonstrated that internal locus of control was found to strengthen “the entrepreneurial intention-action relationship”, whereas innovativeness and performance goal orientation did not moderate that relationship. The findings provide practical implications not only for entrepreneurs to consider internal locus of control and entrepreneurial intention in starting a business, but also for entrepreneurship educators in developing a start-up business curriculum based on students’ psychological characteristics. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1823579 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1823579 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1823579 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1857993_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Usama Bin Jabbar Author-X-Name-First: Usama Bin Author-X-Name-Last: Jabbar Author-Name: Farida Saleem Author-X-Name-First: Farida Author-X-Name-Last: Saleem Author-Name: Muhammad Imran Malik Author-X-Name-First: Muhammad Imran Author-X-Name-Last: Malik Author-Name: Saiqa Saddiqa Qureshi Author-X-Name-First: Saiqa Saddiqa Author-X-Name-Last: Qureshi Author-Name: Ramayah Thursamy Author-X-Name-First: Ramayah Author-X-Name-Last: Thursamy Title: Abusive leadership and employee commitment nexus: Conservation of resources theory perspective Abstract: Leadership styles have direct impact on employee commitment and may influence organizational sustainability. Previously the positive aspects of leadership are highlighted, and negative aspects still need to bring to light. This study aims to examine the relationship of abusive leadership and organizational commitment of bank employees where in employee’s emotional intelligence acts as a mediator. A sample of 255 bank employees was selected and their responses were gathered through closed-ended questionnaires. PLS—SEM was used for analysis by using SmartPLS Ver. 3.0. The results show that the abusive behaviors disrupt organizational commitment of bank employees. Despite the fact that emotional intelligence mediates the relationship but could not turn organizational commitment to positive due to strong negative intensity of abusive leadership. This study therefore recommends that employee commitment is likely to be achieved when the negative effects of abusive leadership can be weakened through using emotional intelligence by the bank employees. The paper selected a sample from banking sector from a developing country and tested a model empirically. The findings are novel to highlight the presence of abusive/toxic leadership in the banks. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1857993 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1857993 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1857993 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1794677_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ida Ayu Oka Martini Author-X-Name-First: Ida Ayu Oka Author-X-Name-Last: Martini Author-Name: A. A. N. Eddy Supriyadinata Author-X-Name-First: A. A. N. Eddy Author-X-Name-Last: Supriyadinata Author-Name: Ketut Elly Sutrisni Author-X-Name-First: Ketut Elly Author-X-Name-Last: Sutrisni Author-Name: I. Wayan Gde Sarmawa Author-X-Name-First: I. Wayan Gde Author-X-Name-Last: Sarmawa Title: The dimensions of competency on worker performance mediated by work commitment Abstract: Weaving workers in Bali are inherited from generation to generation. The ability to weave is obtained without special education/training. The ability to work weaving is obtained independently of the environment. In addition, the difficulty of finding other jobs causes workers to keep working. These two things are important factors in determining the performance of weaving workers in Bali. This study aims to analyze the effect of work competence (knowledge, skills, and attitudes) on employee commitment and performance, the effect of a work commitment on employee performance, and the role of work commitment in mediating the relationship of competence with employee performance. This research was conducted on 168 weaving workers in Bali. Data collection was carried out through distributing questionnaires to research respondents. The data collected was analyzed using the SmartPLS 3.0 program. The results found competencies consisting of knowledge, skills, and attitudes showed a significant positive effect on employee commitment and performance, work commitment also had a significant positive effect on performance. Work commitments also act as mediators of the relationship of competence with employee performance. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1794677 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1794677 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1794677 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1801960_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Akbar Valizadeh Oghani Author-X-Name-First: Akbar Author-X-Name-Last: Valizadeh Oghani Author-Name: Farzin Modarres Khiyabani Author-X-Name-First: Farzin Author-X-Name-Last: Modarres Khiyabani Author-Name: Nasser Fegh-Hi Farahmand Author-X-Name-First: Nasser Author-X-Name-Last: Fegh-Hi Farahmand Title: Data envelopment analysis technique to measure the management ability: Evidence from Iran Cement industry Abstract: The purpose of this study is to measure the ability of management within the cement industry with a new pattern that has been a member of the Iranian stock exchange. With regard to this matter, the data of companies’ financial statements from 2012 to 2016 were used. First, by implementing a suitable model and regional data envelopment analysis model, relative efficiency for each of the companies was calculated and the capable units have been ranking by Anderson-Peterson method as well, then a regression model was estimated. The indexes of company management abilities were calculated. To evaluate the relative efficiency optimization software GAMS and to determine the ability of management software E-Views were used. Our purpose was to achieve the non-inherent ability of managers in units. The result of the research shows that the efficiency or inefficiency of the companies can be related to the inherent and acquired ability of managers. The results indicate that companies that have been evaluated with a score productively, don’t simply guarantee of the elevated ability of their managers (for example, Iran Chalk Co. & Ardabil Cement Co.). The ability of some companies’ managers who have been Efficiently evaluated was also high (for example, Khuzestan Cement Co. & Mazandaran Cement Co.). Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1801960 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1801960 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1801960 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1789423_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Novrys Suhardianto Author-X-Name-First: Novrys Author-X-Name-Last: Suhardianto Author-Name: Sidney C. M. Leung Author-X-Name-First: Sidney C. M. Author-X-Name-Last: Leung Title: Workload stress and conservatism: An audit perspective Abstract: Current literature on audit workload stress suggests that the pressure may adversely affect audit quality. However, compromised audit quality would attract regulatory enforcement and costly reputation loss. Therefore, it is crucial to explore the association between audit workload and audit conservatism as a mechanism to mitigate audit risks. Using a new audit engagement database provided by PCAOB to measure the workload at the partner level, this study argues that the probability of issuing modified audit opinion and going concern opinion is predicted to increase as the audit workload escalates conditional on the ability to manage the workload. The findings show that audit workload induces over-conservatism as it increases the probability of modifying audit opinion and committing a type I error by reducing the accuracy of going concern opinion. This study also demonstrates that the workload effect is less severe for audit firms with sufficient resources and industry-specific knowledge that necessary to manage the workload effectively. This study examines the determinants of audit conservatism from the auditor side, while current literature focuses more on the client’s characteristics. This study sheds light on the importance of the audit resources to mitigate the stress effect. However, this study is unable to observe the number of non-listed audit clients of audit firms due to the limitations of audit engagement database. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1789423 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1789423 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1789423 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1847751_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nafila Dwi Mutiarani Author-X-Name-First: Nafila Dwi Author-X-Name-Last: Mutiarani Author-Name: Dodik Siswantoro Author-X-Name-First: Dodik Author-X-Name-Last: Siswantoro Title: The impact of local government characteristics on the accomplishment of Sustainable Development Goals (SDGs) Abstract: The research aims to analyze the impact of local government’s characteristic on the accomplishment of Sustainable Development Goals (SDGs) in Indonesia. The United Nations’s Sustainable Development Goals (SDGs) represent a global action plan, approved by world leaders, intended to put an end to poverty, diminish social discrepancies, and protect the environment. The SDGs consist of 17 objectives and 169 targets that are scheduled to be achieved by 2030. Indonesia began to implement these SDGs in 2015. This present study involves 34 provinces as samples with the observation period being 2015–2016. Multiple regression analysis is used here for testing the research hypothesis which is in relation to the scoring of the accomplishment of the Sustainable Development Goals within the provinces studied. The results obtained by this study represent the characteristics of local government in terms of region size, the number of the regional work units, and the existence of local own-source revenue, impacting the accomplishment of the SDGs. The implication of this research is that local government needs a great effort and resource to fulfill the SDGs. This must be supported by a strong leader of local government and good infrastructure as well as the system. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1847751 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1847751 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1847751 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1738200_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Megawati Simanjuntak Author-X-Name-First: Megawati Author-X-Name-Last: Simanjuntak Author-Name: Nadia E. Putri Author-X-Name-First: Nadia E. Author-X-Name-Last: Putri Author-Name: Lilik N. Yuliati Author-X-Name-First: Lilik N. Author-X-Name-Last: Yuliati Author-Name: Mohamad Fazli Sabri Author-X-Name-First: Mohamad Fazli Author-X-Name-Last: Sabri Title: Enhancing customer retention using customer relationship management approach in car loan bussiness Abstract: The objective of this study was to analyse the effects of customer-perceived value, corporate image, and service quality on customer satisfaction, as well as to analyse the direct effect of switching barriers on customer retention, and to analyse the direct and indirect effects of customer satisfaction on customer retention. The conceptual research framework was examined by subjecting data pertaining to 310 customer car loans to structural equation modelling (SEM). The study findings indicated that customer-perceived value, corporate image, and service quality have a significant effect on customer satisfaction, while switching barriers have a significant effect on customer retention. Although customer satisfaction does not have a significant effect on customer retention, the indirect relationship that occurs through customer trust shows that the trust in the credit process and the service provided will prompt customers to use the company’s products or services when applying for new credit. The managerial implications of these findings include grouping customers, determining sales targets based on customer groups, offering products that have more advantages over competitors, providing credit packages and special programs to promote low-interest rates, and forming telesales as information channels. This research provides an overview of the loyalty of customers that will reuse the previous car loan company when reapplying for credit. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1738200 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1738200 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1738200 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1823596_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Gholamreza Rasouli Author-X-Name-First: Gholamreza Author-X-Name-Last: Rasouli Author-Name: Karim Hamdi Author-X-Name-First: Karim Author-X-Name-Last: Hamdi Title: Helping relief campaigns: Social cognitive factors underlying important issues using structural equation modelling Abstract: Natural disasters happening around the world have caused a huge burden on local and international charities in recent years. This study tended to examine and explore factors, which cause the migration of people to charitable behaviour based on Bandura’s social cognitive theory. By studying the Bandura’s social cognitive theory and the research background the conceptual model has been developed. The 199 members of Tehran’s Red Crescent Society was selected by stratified sampling and questionnaires were distributed. The validity and reliability of research were confirmed by confirmatory factor analysis and Cronbach’s α. The conceptual model was tested using structural equation modelling (SEM). The SEM results showed that perceived self-efficacy, outcome expectancies for donating to disaster campaign and intention to donate to charity has a positive direct effect on intention to donate a disaster campaign. Moreover, news exposure had no significant effect on intention to donate to a disaster campaign. Finally, results revealed that indirect insignificant effect of individualistic explanation of poverty, and awareness of a disaster on intention to donate to disaster campaign. Practical implications and limitations are subsequently discussed in light of the results. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1823596 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1823596 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1823596 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1859666_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tu D. Q. Le Author-X-Name-First: Tu D. Q. Author-X-Name-Last: Le Author-Name: Dat T. Nguyen Author-X-Name-First: Dat T. Author-X-Name-Last: Nguyen Title: Intellectual capital and bank profitability: New evidence from Vietnam Abstract: This study empirically examines the impact of intellectual capital on bank risk-adjusted returns in Vietnam between 2007 and 2019 using the system generalized method of moments (GMM). The findings show the positive impacts of value-added intellectual coefficient (VAIC) and its components (human capital efficiency (HCE), capital employed efficiency (CEE), and structural capital efficiency (SCE)) on bank profitability. However, the results show an inverted U-shaped relationship may exist in the case of VAIC, HCE, and CEE. Also, the positive impacts of VAIC and HCE on bank profitability are true to the case of state-owned commercial banks while for foreign-owned banks the positive effect is more with HCE. Therefore, this study provides significant implications for policy-makers, management, and academics. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1859666 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1859666 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1859666 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1858640_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Umar Farooq Author-X-Name-First: Umar Author-X-Name-Last: Farooq Author-Name: Jaleel Ahmed Author-X-Name-First: Jaleel Author-X-Name-Last: Ahmed Author-Name: Khurram Ashfaq Author-X-Name-First: Khurram Author-X-Name-Last: Ashfaq Author-Name: Ghias ul Hassan Khan Author-X-Name-First: Ghias ul Author-X-Name-Last: Hassan Khan Author-Name: Shamshair Khan Author-X-Name-First: Shamshair Author-X-Name-Last: Khan Title: National culture and firm financial performance: A mediating role of firm financing decision Abstract: This study unfolds the role of national culture in determining the firm financial performance through channel of corporate financial policy. Sample size consists of 7623 non-financial sector firms from 13 Asian economies and fixed-effect model applies to estimates the regression. As the findings reveal, countries carrying high scores on power distance, individualism and long-term orientation face the low firm performance due to high transaction cost, agency cost, and problem of information asymmetric in their financing decision. In contrast, corporate firms from high masculine, high uncertainty avoidance and indulgence countries enjoy the better firm performance as these cultures indicate the effort assertive, resolving the uncertainties and co-operative behavior. In brief, the findings of study highlight the importance of national culture and give better insights into how cultural values determine the corporate financing policy which further affects the financial efficiency. It also provides the direct evidence on the effect of cultural values upon financial performance. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1858640 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1858640 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1858640 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1738202_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Phuoc Vu Ha Author-X-Name-First: Phuoc Vu Author-X-Name-Last: Ha Author-Name: Michael Frömmel Author-X-Name-First: Michael Author-X-Name-Last: Frömmel Title: Political connection heterogeneity and firm value in Vietnam Abstract: The observation of firms’ political connections (PCs) in both types of ascribed and acquired PCs has raised the question of their benefits to firms’ operation. Based on 1,365 Vietnamese listed firm-year observations from 2010 to 2014, we find that although firms with both ascribed and acquired PCs have lower firm value (FV) than firms without any PCs, firms with acquired PCs exhibit better FV than those with ascribed PCs. The paper also reveals that concentrated ownership (CO) has a mediation impact on the association between acquired PCs and FV while it can help firms with acquired PCs in improving FV. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1738202 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1738202 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1738202 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1823585_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hilman Palaon Author-X-Name-First: Hilman Author-X-Name-Last: Palaon Author-Name: Sudarso Kaderi Wiryono Author-X-Name-First: Sudarso Kaderi Author-X-Name-Last: Wiryono Author-Name: Taufik Faturohman Author-X-Name-First: Taufik Author-X-Name-Last: Faturohman Title: Branchless banking agents: Business satisfaction, continuity, and viability Abstract: Branchless banking agent business is growing in many developing countries. Agents are an extension of financial services providers to serve the last mile customers. We adopted the framework of satisfaction theory to analyze the satisfaction and business continuity of branchless banking agents. Our research data were collected using computer-assisted personal interviews (CAPI) from 768 branchless banking agents in Indonesia. Small business success factors are used to determine our hypotheses. Structural equation modelling (SEM) and descriptive statistics were used for data analysis. In-depth analysis was performed to assess business viability using business model canvas (BMC). Apart from financial factors, non-financial factors were also found to have influences on business owners’ satisfaction. Social contribution is one of the reasons for them to become bank agents, which is to channel social assistance programmes. We recommend financial services providers to improve agents’ skills in serving customers and to provide monthly target transactions. Finally, the reliability of supporting infrastructure, especially the Internet network and the system or applications used by agents, is required for the sustainability of this business. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1823585 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1823585 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1823585 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1725308_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Annika Nordin Author-X-Name-First: Annika Author-X-Name-Last: Nordin Author-Name: Kristina Areskoug-Josefsson Author-X-Name-First: Kristina Author-X-Name-Last: Areskoug-Josefsson Title: Effects of a Swedish master’s programme on quality improvement and leadership - A qualitative study on micro, meso and macro levels of the welfare sector Abstract: Improvement knowledge is recognised as an important competence for healthcare professionals in many countries. Researchers have studied the effects of improvement knowledge education but there is a lack of knowledge educations’ operational effects. Research also lacks a system perspective. To address these gaps we use a model making it possible to study the welfare sector as a complex system. In this way, we intend to provide a deeper understanding of operational effects of a improvement knowledge curricula. We examine the effects of a master’s programme on quality improvement and leadership in the Swedish welfare sector on micro, meso and macro levels. Twelve telephone interviews were performed with alumni exploring the experienced effects of the programme. On micro level, respondents reported that the engagement for improvement work increased and that patient/client/customer focus increased. Several personal effects were also described. On meso level, respondents described how the role as quality improvement facilitator developed and how measures were central for monitoring improvement. Several respondents believed the education contributed to improved health and welfare on macro level. To capture all effects of an improvement knowledge curricula in higher education qualitative effects on several levels of the welfare system are important to acknowledge. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1725308 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1725308 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1725308 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1728072_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Amir Forouharfar Author-X-Name-First: Amir Author-X-Name-Last: Forouharfar Title: The anatomy and ontology of organizational power as a fractal metaphor: A philosophical approach Abstract: Fractal metaphor could be introduced to organization studies to elaborate on those organizational concepts that call for self-organization, self-similarity, similarity persistence in different organizational levels, symmetrical expansion, homogeneous discipline and quality, omnipresent controlling measures, and growth, as well as the organizational processes and procedures that require recursion. Organizational power is an abstract entity which could precisely be explained via a metaphorical fractal. Thus, Sierpinski Triangle, a familiar geometrical fractal has been applied in the paper with the purpose to unfold the fractal characteristics of the power within organizations. Such an approach presumes power characteristics as hierarchical, pyramidal, distributive, recursive, accumulative, dependent, comparative, and unequal. The discussions through the paper could contribute to future organization theorists to form an idea on two ubiquitous concepts of organizational power: directionality and dimensionality. Moreover, the paper theorizes the triangular combination of need, interest, and relationship as ontological elements of potential power and a fourth entity (enforcement) in combination with the three previous elements as the necessary elements of every pragmatic power. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1728072 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1728072 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1728072 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1720066_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Uzair Khuwaja Author-X-Name-First: Uzair Author-X-Name-Last: Khuwaja Author-Name: Kaleem Ahmed Author-X-Name-First: Kaleem Author-X-Name-Last: Ahmed Author-Name: Ghulam Abid Author-X-Name-First: Ghulam Author-X-Name-Last: Abid Author-Name: Ahmad Adeel Author-X-Name-First: Ahmad Author-X-Name-Last: Adeel Title: Leadership and employee attitudes: The mediating role of perception of organizational politics Abstract: Leadership practices/styles remain a key focus for organizational researchers from decades. Researcher’s believe that a leaders realization of his potentials following particular style bring influential consequences in performances. The present study aimed to add support to researcher’s believe that certain leadership style (paternalistic and servant) will not only positively influence employee’s attitude (job satisfaction and commitment), but also help to minimize negative perceptions (perceptions of organizational politics). Using a sample data of 320 employees working in largest public sector Electricity Distribution Company of Pakistan in 6 different districts and 115 offices, the study investigate the relationships between studied variables. Data was analyzed via structural equational modeling, providing evidence that both paternalistic and servant leadership styles has positive influence on employees job satisfaction commitment levels and negative political perceptions. The results also showed that relationship between paternalistic leadership style and employee attitude is mediated by perception of politics but not for servant leadership style. Our results contribute to literature by providing empirical evidences and identifying which particular leadership style benefits in public sector organizations in Asian countries. More investigations based on different contexts and employee attitudes are discussed and suggested in future research and implications. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1720066 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1720066 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1720066 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1826090_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jung Eung Park Author-X-Name-First: Jung Eung Author-X-Name-Last: Park Author-Name: Jim Pulcrano Author-X-Name-First: Jim Author-X-Name-Last: Pulcrano Author-Name: Benoit Leleux Author-X-Name-First: Benoit Author-X-Name-Last: Leleux Title: Impact of venture competitions on entrepreneurial network development Abstract: Unlike what organizers of venture competitions usually claim, we found no significant correlation between participating in venture competitions and the expansion of entrepreneurial networks for early stage entrepreneurs. We conducted a linear regression analysis with survey data from entrepreneurs in Switzerland. Participating in a venture competition requires a significant amount of time for an entrepreneur as well as resources that the start-up could use elsewhere for other critical activities. This research can help entrepreneurs decide whether or not to participate in a venture competition by specifying their expected outcomes regarding entrepreneurial networks. Organizers of venture competitions need to design programs that are appropriate to the development stages of the entrepreneurs they are targeting. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1826090 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1826090 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1826090 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1835335_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anasuya K Lingappa Author-X-Name-First: Anasuya K Author-X-Name-Last: Lingappa Author-Name: Krithi Kiran K Author-X-Name-First: Krithi Author-X-Name-Last: Kiran K Author-Name: Asish Oommen Mathew Author-X-Name-First: Asish Author-X-Name-Last: Oommen Mathew Title: Safety training transfer in chemical manufacturing: The role of personality traits and learning motivation Abstract: This study investigates the influence of personality characteristics and employees’ motivation to learn on safety training transfer, in the context of a chemical manufacturing company. The study focuses on five personality characteristics: Locus of Control, Extraversion, Conscientiousness, Neuroticism, and Risk-Taking Propensity. Also, the roles of Motivation to Learn (MTL) and Motivation to Transfer (MTT) on Safety Training Transfer (STT) are examined. The data for the study was collected using a self-report questionnaire survey from 226 employees from an Indian subsidiary of one of the largest chemical companies in the world. The obtained responses were analyzed using Structural Equations Modelling (SEM), Partial Least Squares (PLS) method. The results of the analysis show that among the five personality factors considered, Conscientiousness and Locus of control positively influenced STT through MTL whereas Risk Taking Propensity had a negative relationship. Extraversion and Neuroticism did not indicate any significant influence. This paper adds to academic knowledge of safety training by analyzing how employees’ personality factors influence MTL, MTT, and STT behavior. The results shed light on safety training in the context of the chemical industry operational in a developing nation, a combination rarely found in previous studies. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1835335 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1835335 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1835335 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1767329_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Arafat Rahman Author-X-Name-First: Arafat Author-X-Name-Last: Rahman Author-Name: Peter Björk Author-X-Name-First: Peter Author-X-Name-Last: Björk Author-Name: Annika Ravald Author-X-Name-First: Annika Author-X-Name-Last: Ravald Title: Exploring the effects of service provider’s organizational support and empowerment on employee engagement and well-being Abstract: This paper aims to explore the effects of a service provider’s organizational support and organizational empowerment on employee well-being in the healthcare service context. It also investigates if employee engagement has an effect on employee well-being. An empirical study among the employees (n = 153) of a therapeutic and rehabilitation service provider in Dhaka, Bangladesh reveals that both organizational support and organizational empowerment have positive influences on employee well-being. Although organizational support has the largest effect on employee engagement, the influence of organizational empowerment on employee engagement is not a significant factor. However, employee engagement influences their well-being. The study findings provide insights by explaining the roles that a service provider can play to enhance employee well-being and the strategies that managers can take to realize the positive effects of organizational support and empowerment on well-being. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1767329 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1767329 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1767329 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1823581_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Endang Retno Wedowati Author-X-Name-First: Endang Retno Author-X-Name-Last: Wedowati Author-Name: Moses Laksono Singgih Author-X-Name-First: Moses Author-X-Name-Last: Laksono Singgih Author-Name: I Ketut Gunarta Author-X-Name-First: I Ketut Author-X-Name-Last: Gunarta Title: Product value analysis on customized product based on pleasurable design and time-driven activity-based costing in food industry Abstract: The application of mass customization in the food industry requires an appropriate system design to meet the customers’ needs and wants. One of the systems is the modularization concept for product design. The application of the modularization concept will impact manufacturing systems. Modular design involves the creation of independent modules to build various products. This paper used product design based on the pleasurable design that considers aspects of functionality, usability, and pleasure for ice cream products. This study aimed to analyze the process design and production costs to realize the product variations and determine product value. Product value analysis is used to assess product variations that provide immense benefits to customers but with minimal costs. Time-Driven Activity-Based Costing (TDABC) method is applied to the ice cream industry. Product variations provided were 25 product variants by combining three types of modules, namely ice cream paste, packaging, and appearance. In this study, the selected product variants based on the product value determined based on the inherent benefits and the production costs of each product variant. Products that get the highest value are products that provide significant benefits to consumers but require a relatively low cost. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1823581 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1823581 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1823581 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1811044_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kashif Ali Author-X-Name-First: Kashif Author-X-Name-Last: Ali Author-Name: Satirenjit Kaur Johl Author-X-Name-First: Satirenjit Kaur Author-X-Name-Last: Johl Title: Impact of nurse supervisor on social exclusion and counterproductive behaviour of employees Abstract: This study aimed to examine how ostracism and narcissistic nursing supervisors affect the counterproductive work behaviour of junior nurses, with political skills as a moderator, in a country-specific context. This study achieved its objectives by reviewing the literature on ostracism, narcissism, counterproductive work behaviour, and political skills as well as the outcomes of relevant previous studies. The social exchange theory and conservation of resources theory were drawn upon to explain the relationships under study. An adapted questionnaire was used to gather responses using a5-point Likert scale. The obtained data were analysed using Smart-PLS 3. Ostracism and narcissistic nursing supervisors were found to contribute to the counterproductive work behaviour of nurses. The moderating roles of political skills on the proposed relationships were also assessed. Based on asample of junior nurses, the obtained results appeared to support the hypothesised relationships. Conclusively, when nurses encounter ostracism and narcissistic nursing supervisors, they are more likely to react with counterproductive work behaviour with alow level of political skills, and vice versa. The use of external self-reporting measure for narcissism produced more concise results. The dark aspects of human behaviour in the organisational and behavioural contexts were also revealed. Finally, the moderating role of political skills in the behavioural context was proved in this study. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1811044 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1811044 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1811044 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1767328_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Siti Marsila Mhd Ruslan Author-X-Name-First: Siti Marsila Author-X-Name-Last: Mhd Ruslan Author-Name: Kasypi Mokhtar Author-X-Name-First: Kasypi Author-X-Name-Last: Mokhtar Title: Structural break and consumer prices: the case of Malaysia Abstract: This paper studies the dynamic behaviour of both linear and non-linearity of consumer prices in Peninsular Malaysia and Sabah from 2004 to 2015. For linear tests, monthly prices data of consumer price index (CPI) for nine groups of goods and services were analysed using the unit root tests and cointegration tests with structural breaks; while for non-linear test, NARDL test is incorporated. The findings indicated that (i) both Zivot and Andrews unit root test and Perron unit root test provided fairly similar results; most of the breakpoints occurred in 2008, followed by 2012 and 2013, (ii) the variables did not cointegrate in the Johansen cointegration test which indicates that no stable long-run relationship was reflected in the CPI for all groups, except for “transport”, and (iii) the Gregory and Hansen test demonstrated some form of cointegration with a structural break(s) existed, with a most recorded break in 2008 (iv) the NARDL test shows a fair impact of asymmetrical interaction for all groups except for Housing, Water, Electricity, Gas, and Other Fuels; Health and Recreation Services and Culture. Overall, this study intends to match the structural break points and the groups affected with the corresponding critical economic incidents. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1767328 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1767328 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1767328 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1746732_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammad Husam Odeh Author-X-Name-First: Mohammad Husam Author-X-Name-Last: Odeh Author-Name: Fadi Mohammed Alshannag Author-X-Name-First: Fadi Mohammed Author-X-Name-Last: Alshannag Author-Name: Bilal Eneizan Author-X-Name-First: Bilal Author-X-Name-Last: Eneizan Author-Name: Abdelbaset M. Alkhawaldeh Author-X-Name-First: Abdelbaset M. Author-X-Name-Last: Alkhawaldeh Author-Name: Hebah Zaki Makhamreh Author-X-Name-First: Hebah Zaki Author-X-Name-Last: Makhamreh Title: Analysis of the relationship between corporate social responsibility (CSR) spending and market stock price among Jordanian service firms Abstract: In this study, the relationship of corporate social responsibility (CSR) spending and Market Stock Price was analyzed. The study sample comprised of 102 services firms listed on the Amman Stock Exchange (ASE) for the years 2010 to 2017. In particular, CSR spending reflects the actual CSR activities monetary contributions that are mandated to be disclosed in the firm’s income statement. This study adopted the Generalized Method of Moment (GMM) to analyze the CSR spending—Market Stock Price relationship. The control variables included firm size, leverage and ownership. Based on the findings, no significant relationship exists between CSR spending and market stock price (MSP) in any direction. Added to this, control variables had no effect on MSP. However, the findings showed a significant positive effect of firm size on CSR spending and a negative effect of leverage on CSR spending, with no significant effect of ownership on the same. This study has several implications for the enhancement of the information and understanding of the firms’ Market Stock Price as it shed light on the CSR spending—Market Stock Price relationship. Moreover, the study findings contribute to literature concerning CSR practices in the context of developing nations. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1746732 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1746732 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1746732 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1841525_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sajjad Ahmad Baig Author-X-Name-First: Sajjad Ahmad Author-X-Name-Last: Baig Author-Name: Muhammad Abrar Author-X-Name-First: Muhammad Author-X-Name-Last: Abrar Author-Name: Aysha Batool Author-X-Name-First: Aysha Author-X-Name-Last: Batool Author-Name: Muhammad Hashim Author-X-Name-First: Muhammad Author-X-Name-Last: Hashim Author-Name: Rizwan Shabbir Author-X-Name-First: Rizwan Author-X-Name-Last: Shabbir Title: Barriers to the adoption of sustainable supply chain management practices: Moderating role of firm size Abstract: The reason behind the low adoption of sustainable supply chain management practices in developing countries is since emerging economies’ supply chains face relatively more barriers to sustainability as compared to those which operate in developed countries. The research on the textile and apparel industry is mostly done in developed countries but empirical research on SSCM in developing countries is lacking. The purpose of this paper is to identify the key barriers that hinder the adoption of sustainable supply chain management practices and firm performance at the triple bottom line and what is the effect of firm size in tackling these barriers. Data is collected through a structured survey from B2B textile companies situated in Pakistan. After analyzing the exploratory factor analysis parameters, three groups of barriers are extracted: sectoral-economic, managerial, and supplier hindrance. The results exhibit that sectoral-economic and supplier hindrance has a significant effect on environmental management practices. Managerial barriers are significant with supply chain integration practices. Moreover, firm size significantly moderates the relationship of sectoral/economic barriers with environmental practices, and managerial barriers with social practices. Most importantly, the demand for societal awareness is required at both business and client levels to encourage organizations for adopting sustainable measures to gain competitiveness. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1841525 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1841525 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1841525 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1826718_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ilyas Masudin Author-X-Name-First: Ilyas Author-X-Name-Last: Masudin Author-Name: Nika Tampi Safitri Author-X-Name-First: Nika Tampi Author-X-Name-Last: Safitri Author-Name: Dian Palupi Restuputri Author-X-Name-First: Dian Palupi Author-X-Name-Last: Restuputri Author-Name: Rahmad Wisnu Wardana Author-X-Name-First: Rahmad Wisnu Author-X-Name-Last: Wardana Author-Name: Ikhlasul Amallynda Author-X-Name-First: Ikhlasul Author-X-Name-Last: Amallynda Title: The effect of humanitarian logistics service quality to customer loyalty using Kansei engineering: Evidence from Indonesian logistics service providers Abstract: This article identifies the effect of logistics service quality on customer satisfaction and customer loyalty with customer trust as a moderating variable from the context of Indonesian humanitarian logistics providers. In this study, the service quality was provided into three variables, namely the quality of personnel services, the quality of operation services, and the quality of technical services. The conceptual model is generated by introducing three other variables, namely, customer satisfaction, loyalty, and trust as a moderating variable. Eighty respondents completed the formal survey. The pilot test and the structured questionnaire were analyzed using the SPSS 21 and Smart-PLS 2.0 to evaluate the relationship between the variables. The results of this study were accepted three out of eight hypotheses. The personnel service quality has a significant impact on customer satisfaction, customer satisfaction has a significant effect on customer loyalty, and technical service quality has a considerable impact on customer loyalty. The use of Kansei engineering for humanitarian logistics service in this study would provide a different perspective in terms of capturing the voice of customers’ perception of relief logistics service quality Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1826718 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1826718 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1826718 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1815288_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Phuong Mai Nguyen Author-X-Name-First: Phuong Mai Author-X-Name-Last: Nguyen Author-Name: Van Toan Dinh Author-X-Name-First: Van Toan Author-X-Name-Last: Dinh Author-Name: Thi-Minh-Ngoc Luu Author-X-Name-First: Thi-Minh-Ngoc Author-X-Name-Last: Luu Author-Name: Yongshik Choo Author-X-Name-First: Yongshik Author-X-Name-Last: Choo Title: Sociological and theory of planned behaviour approach to understanding entrepreneurship: Comparison of Vietnam and South Korea Abstract: This study explains entrepreneurship in the context of a comparative analysis of Vietnam and South Korea. For that purpose, it develops an analytical framework based upon both theory of planned behaviour (TPB) and sociological approach to demonstrate whether or how much macro-environmental factors, such as entrepreneurship education, family support and social support, and the three TPB antecedents, including attitude, subjective norms and perceived behaviour control, affect entrepreneurial intention. Primary data were collected from a self-administered survey with 600 students in Vietnam and 550 students in South Korea using the convenience sampling method. Structural equation modelling (SEM) analysis was adopted to test the entrepreneurial intention model in two subsamples. Furthermore, independent sample T-test and multi-group analyses were performed to see differences in entrepreneurial intention between the two countries. This study found significant differences in the entrepreneurial intention between the two countries. In Vietnam, entrepreneurship education and family support positively affect the students’ attitude towards entrepreneurship. However, among the antecedents of entrepreneurial intention, only perceived behaviour control influence their entrepreneurial intention. On the other hand, in South Korea, all the macro-environmental factors positively affect the three TPB antecedents and entrepreneurial intention. Moreover, attitude is the most influential factor in entrepreneurial intention. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1815288 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1815288 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1815288 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1720944_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rafael Sanchez-Marquez Author-X-Name-First: Rafael Author-X-Name-Last: Sanchez-Marquez Author-Name: José Miguel Albarracín Guillem Author-X-Name-First: José Miguel Author-X-Name-Last: Albarracín Guillem Author-Name: Eduardo Vicens-Salort Author-X-Name-First: Eduardo Author-X-Name-Last: Vicens-Salort Author-Name: José Jabaloyes Vivas Author-X-Name-First: José Author-X-Name-Last: Jabaloyes Vivas Title: A systemic methodology for the reduction of complexity of the balanced scorecard in the manufacturing environment Abstract: The main objective of this paper is to develop and validate a methodology to select the most important key performance indicators from the balanced scorecard. The methodology uses and validates the implicit systemic hypothesis in the balanced scorecard model, together with a qualitative and statistical analysis. It helps to determine a small set of indicators that summarizes the company’s performance. The method was tested using actual data of 3 complete years of a multinational manufacturing company’s balanced scorecard. The results showed that the scorecard can be summarized in six metrics, one for each dimension, from an initial scorecard composed of 90 indicators. In addition to reducing complexity, the method tackles the hitherto unresolved issues of the analysis of the trade-offs between different dimensions and the lagged effects between metrics. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1720944 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1720944 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1720944 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1832826_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nur Sayidah Author-X-Name-First: Nur Author-X-Name-Last: Sayidah Author-Name: Aminullah Assagaf Author-X-Name-First: Aminullah Author-X-Name-Last: Assagaf Author-Name: Zulfikar Faiz Author-X-Name-First: Zulfikar Author-X-Name-Last: Faiz Title: Does earning management affect financial distress? Evidence from state-owned enterprises in Indonesia Abstract: Financial distress in state-owned enterprises(SOEs) becomes a problem needing attention. This study aims to analyze the effect of earnings management, marketing productivity, and government subsidies on financial distress of SOEs with firm size as a control variable. The sample consisted of 19 state-owned companies receiving government subsidies and state capital participation in 2015–2017. The data analysis method used was a quantitative approach. The results showed that marketing productivity affected financial distress in state-owned companies receiving government subsidies in 2015–2017. High marketing productivity showed that SOEs were achieving high sales to meet public demand. Furthermore, earning management and subsidy had no effect on financial distress in state-owned companies. SOEs management performed earnings management within a certain limit so that it did not affect financial distress. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1832826 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1832826 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1832826 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1849889_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muzaffar Asad Author-X-Name-First: Muzaffar Author-X-Name-Last: Asad Author-Name: Mosab I. Tabash Author-X-Name-First: Mosab I. Author-X-Name-Last: Tabash Author-Name: Umaid A. Sheikh Author-X-Name-First: Umaid A. Author-X-Name-Last: Sheikh Author-Name: Mesfer Mubarak Al-Muhanadi Author-X-Name-First: Mesfer Mubarak Author-X-Name-Last: Al-Muhanadi Author-Name: Zahid Ahmad Author-X-Name-First: Zahid Author-X-Name-Last: Ahmad Title: Gold-oil-exchange rate volatility, Bombay stock exchange and global financial contagion 2008: Application of NARDL model with dynamic multipliers for evidences beyond symmetry Abstract: The primary objective of this research article is to investigate the asymmetrical linkages between gold-oil-exchange rates and Bombay stock indexes by utilizing a nonlinear ARDL approach covering the period from April 2003 to May 2020. Time-series data is divided into three different types of regimes such as before the crisis regime, after the crisis regime, and over the entire period. Seasonality effects within the data series are identified through utilizing different types of unit root analysis such as Philips Peron (PP), augmented dickey-fuller test (ADF), and Kwiatkowski Philips Schmidt Shin (KPSS) test statistics followed by Zivot Andrew (ZA) unit root for identification of structural break unit root test. Nonlinearity within time-series frequencies has been identified through the implementation of BDS test statistics. For longer horizons and before the economic recession period, only gold prices, oil prices, and currency values have an asymmetrical association with Bombay stock indexes as positive shocks to these variables have no impact on stock indexes. However, after the crisis regime and for the longer term, negative shocks to exchange rate fluctuations and oil prices remain statistically insignificant, and only an asymmetrical relationship is established between oil prices and stock indexes. This shows that the regime is more important while classifying the impact of oil prices, gold prices, and appreciation, or depreciation in local currency on Bombay stock indexes. This research article has established an asymmetrical association between stock indexes and gold-oil-exchange rates and concluded asymmetries between them, which are well thought out to be symmetrical by previous researches. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1849889 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1849889 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1849889 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1728998_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ebes Esho Author-X-Name-First: Ebes Author-X-Name-Last: Esho Author-Name: Grietjie Verhoef Author-X-Name-First: Grietjie Author-X-Name-Last: Verhoef Title: A holistic model of human capital for value creation and superior firm performance: The Strategic factor market model Abstract: Understanding the link between human capital, competitive advantage and firm performance is a major focus of research in strategic human capital studies in strategic management and Strategic Human Resource Management (SHRM). Indeed, much progress has been made in understanding this link. However, strategy scholars have emphasized firm-specific human capital as the most strategic form of human capital, and mobility constraints as the route to human capital-based competitive advantage and superior performance. SHRM, on the other hand, have been primarily focused on human resource policies, practices and systems, and more recently on the ability, motivation, and opportunity framework. Consequently, there has been an implicit assumption that there is already an understanding of how human capital actually creates value in firms. This article presents a succinct review of extant studies and a model that explores value creation from human capital. The model, based primarily on the theory of strategic factor market, holds promise in furthering extant understanding of the link between human capital, competitive advantage and firm performance. The model takes a more holistic approach to the role of human capital in value creation in firms. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1728998 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1728998 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1728998 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1831754_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohamed Sayed Abou Elseoud Author-X-Name-First: Mohamed Sayed Author-X-Name-Last: Abou Elseoud Author-Name: Mohamed Yassin Author-X-Name-First: Mohamed Author-X-Name-Last: Yassin Author-Name: Mahmood Asad Moh’d Ali Author-X-Name-First: Mahmood Asad Moh’d Author-X-Name-Last: Ali Title: Using a panel data approach to determining the key factors of Islamic banks’ profitability in Bahrain Abstract: This study examines the effect of bank-specific and macroeconomic key determinants of Islamic retail banks profitability in Bahrain. It used panel data of six Islamic retail banks from 2013 to 2019, and it employed an explanatory research with secondary financial data. Return on Assets (ROA) and Return on Equity (ROE) are two main profitability measures are used in this study. Random effect regression model and Fixed effect regression model are the two statistical models adopted in this study. Random effect regression model shows that Bank size is significantly positively related to banks’ ROA, while operating efficiency and GDP growth have significant and negative relationship with banks’ ROA. Fixed effect regression model shows that there are negative significant effects of credit risk, operating efficiency and GDP growth rate on banks’ ROE. Finally, inflation rate has positive and statistically significant effect on both ROA and ROE. The study recommends that Islamic banks in Bahrain should achieve full benefits form economics of scale, should concentrate on credit risk management, especially on the control and monitoring of non-performing loans. In addition, managers should focus more on modern credit risk management techniques. Finally, Bahraini policy makers must boost the development of the equity market in order to improve bank’s profitability. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1831754 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1831754 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1831754 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1747827_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anak Agung Dwi Widyani Author-X-Name-First: Anak Agung Author-X-Name-Last: Dwi Widyani Author-Name: Nengah Landra Author-X-Name-First: Nengah Author-X-Name-Last: Landra Author-Name: Nengah Sudja Author-X-Name-First: Nengah Author-X-Name-Last: Sudja Author-Name: Mateus Ximenes Author-X-Name-First: Mateus Author-X-Name-Last: Ximenes Author-Name: I Wayan Gde Sarmawa Author-X-Name-First: I Wayan Gde Author-X-Name-Last: Sarmawa Title: The role of ethical behavior and entrepreneurial leadership to improve organizational performance Abstract: This study aims to examine the role of ethical behavior and entrepreneurial leadership in improving organizational performance. This research was conducted at the management of the Lembaga Perkreditan Desa (LPD) in Bali. Based on 2016 data, the number of LPDs in Bali was 1433 units, but 177 units were not operating, so 1256 units spread out in 9 districts/cities. Sampling is based on Slovin formula with 9% precision, so the number of LPDs sampled is 34 units. The determination of LPD samples in each district/city was carried out by stratified proportional random sampling. The research respondents were LPD administrators consisting of heads, secretaries, and treasurers in each LPD sample, so the number of respondents was 102 people. Data retrieval is done through interviews with respondents based on the prepared questionnaire. Furthermore, data processing is carried out with the SmartPLS 3.0 program. The results of the study found that ethical behavior is part of entrepreneurial leadership behavior. Ethical behavior can significantly improve LPD performance. Integrating ethical behavior with entrepreneurial leadership is significantly able to improve organizational performance (LPD), so ethical entrepreneurial leadership is very important in the management of the organization. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1747827 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1747827 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1747827 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1735691_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tran Hung Son Author-X-Name-First: Tran Hung Author-X-Name-Last: Son Author-Name: Nguyen Thanh Liem Author-X-Name-First: Nguyen Thanh Author-X-Name-Last: Liem Author-Name: Nguyen Vinh Khuong Author-X-Name-First: Nguyen Vinh Author-X-Name-Last: Khuong Title: Corruption, nonperforming loans, and economic growth: International evidence Abstract: This paper explores the impact of corruption on both the banking sector and economic growth; we determine the impact using aggregate data from the World Bank covering 120 countries over the period 2004–2017. The results of 3SLS regressions show that the relationship between corruption and the ratio of nonperforming loans was positive, thus deteriorating the soundness of the banking system. In this study, we also find evidence that banking system is a channel that transfers the impact of corruption on economic growth: Corruption leads to higher levels of nonperforming loans in the banking sector; as a result, it decreases economic growth. The findings survive a battery of robustness tests, including alternative corruption measurement and System Generalized Method of Moments regression for dynamic models with an interaction term. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1735691 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1735691 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1735691 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1788874_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Naquita Fernandes Author-X-Name-First: Naquita Author-X-Name-Last: Fernandes Author-Name: Catherine Barfknecht Author-X-Name-First: Catherine Author-X-Name-Last: Barfknecht Title: Keep customers coming back: Enhancing value and satisfaction in a mobile shopping application context Abstract: Mobile shopping applications have become a popular channel to reach the omnipresent consumer of today. However, the market space has become highly competitive and as a consequence, cultivating repurchase behavior has become pivotal to retain market share and boost sustainability. While the literature regarding initial purchase via a mobile shopping application is well developed, knowledge of how to foster repurchase behavior in this context is still scarce. In order to address the gap in extant literature, this research drew on the perceived value theory as well as technology acceptance and continued usage literature to conceptualize how repurchase intentions can be elicited. An online survey was administered to a total of 245 consumers who had previously shopped via a mobile shopping application, using a non-probability convenience sampling approach. Partial least squares structural equation modelling was used to test cause–effect relationships in the model. The results verify the importance of primarily designing an entertaining and easy-to-use mobile shopping experience, followed by integrating atmospherics of trust and informative content. The amalgamation of these atmospherics lead to a value-infused end-user experience, enhancing user satisfaction. Lastly, the findings confirm that the satisfaction derived from the use of a mobile shopping application is a crucial determinant of repurchase intent. In summation, this study provides novel insights in terms of the context-specific nature of perceived value and its relation to satisfaction. Furthermore, the scarcity of research regarding the facilitation of repurchase behavior in a mobile shopping application context, is addressed. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1788874 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1788874 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1788874 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1843308_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fan-Chuan Tseng Author-X-Name-First: Fan-Chuan Author-X-Name-Last: Tseng Title: Joint contribution and consumption through online crowdfunding campaigns Abstract: With the emergence of online social networks and entrepreneur projects, crowdfunding is gaining popularity to raise money for a new project. In the online crowdfunding platform, the members (including project initiators and supports) share ideas to solve a problem and create favourable exchange conditions for the individuals’ as well as social benefits. In this study, an extended expectancy confirmation model is proposed and validated to explore the influence of supports’ individual traits, consumer values as well as their evaluation of the crowdfunding projects. Through the online questionnaire survey and quantitative analysis, the results show significant antecedents of supports’ confirmation and identify the influence of consumption value on satisfaction and future intention of online crowdfunding. This study suggests that the success of online crowdfunding campaign is not just derived from individuals’ prosocial orientation. Instead, consumers’ trait and cognition should be addressed so as to increase the benefits of collective action. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1843308 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1843308 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1843308 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1725309_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nofie Iman Author-X-Name-First: Nofie Author-X-Name-Last: Iman Title: The rise and rise of financial technology: The good, the bad, and the verdict Abstract: While the use of the term fintech or financial technology has proliferated widely, theoretical work on the concept has lagged behind. This article attempts to capture the discussion on fintech, to provide a critique of the literature, and to propose future research opportunities. In order to do so, a list of peer-reviewed journals was compiled, identified, examined, coded, and classified into high-level themes to be reviewed, analysed, and interpreted. After synthesising the notion of fintech in the literature, this article proposes several potential areas for further exploration, divided into the following themes: definition, attributes, adoption, regulation, and competition. Fintech or financial technology is a relatively new subject in the literature but commonly cited as one of the most important innovations in the financial industry. It is expected that this article will help researchers and academics who are interested in studying the phenomenon more broadly. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1725309 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1725309 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1725309 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1831765_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Khairunnisa Abd Samad Author-X-Name-First: Khairunnisa Author-X-Name-Last: Abd Samad Author-Name: Siti Nurazira Mohd Daud Author-X-Name-First: Siti Nurazira Author-X-Name-Last: Mohd Daud Author-Name: Nuradli Ridzwan Shah Mohd Dali Author-X-Name-First: Nuradli Ridzwan Shah Author-X-Name-Last: Mohd Dali Title: Determinants of household debt in emerging economies: A macro panel analysis Abstract: A rapid increase in household debt is undeniably a main concern among policymakers. Studies indicating the damaging effect of rapid rise in household debt towards economic growth attracted many researchers to determine its reasons. The risk from high household debt is not only applicable to advanced economies, but also inherent in emerging economies. Thus, the present study examines the leading causes of household debt in emerging economies. The study employs a bias-corrected least square dummy variable for the period of 1995–2018. The results show positive and significant effects of financial development, house prices, and lending interest rate. Meanwhile, unemployment rate and inflation are negatively associated with household debt. The study therefore urges policymakers, relevant authority and financial institutions to employ suitable and effective policy to mitigate the factors identified in the rise of household debt. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1831765 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1831765 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1831765 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1733829_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Phaninee Naruetharadhol Author-X-Name-First: Phaninee Author-X-Name-Last: Naruetharadhol Author-Name: Nathatenee Gebsombut Author-X-Name-First: Nathatenee Author-X-Name-Last: Gebsombut Title: A bibliometric analysis of food tourism studies in Southeast Asia Abstract: The purpose of this study is to examine a situation of food tourism research in Southeast Asia. By analysing literature and bibliometric, this paper investigates the feature of food tourism research and essential contributions. The research findings deliver an investigation of food tourism research in Southeast Asia based on systematic review studies and social network analysis. The paper found that there is one central cluster of food tourism articles, based on the South East Asian region focus. Articles are grouped into four viewpoints, including macro level, micro level, customer, and author viewpoints. However, only macro-level perspective articles have a direct linkage with food tourism themes. Thus, there is room for future research in this field. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1733829 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1733829 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1733829 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1787737_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mikyeung Bae Author-X-Name-First: Mikyeung Author-X-Name-Last: Bae Title: Emotive contents and heuristic cues regarding skeptical consumers Abstract: This study clarifies consumers’ defense mechanisms and message elaboration to highlight the connection between consumer engagement with messages and brand success. Two eye-tracking experiments tested whether skepticism toward companies’ cause-related marketing (CRM) initiatives would lead to wide variations in how CRM ads influence consumers’ message elaboration. Informational appeals discouraged highly skeptical consumers’ message elaboration; thus, they process information through heuristic cues, such as “likes” and followers. However, negative emotional appeals led consumers to process information in a more accommodative and systematic manner. Moreover, the degree of message elaboration on heuristic cues (Study 1) and images (Study 2) has a crucial mediating role in the CRM appeal effect on credibility judgment. This study addresses the existing research gab by examining how dispositional CRM skepticism guides consumer message elaboration. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1787737 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1787737 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1787737 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1779479_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ain Hajawiyah Author-X-Name-First: Ain Author-X-Name-Last: Hajawiyah Author-Name: Agus Wahyudin Author-X-Name-First: Agus Author-X-Name-Last: Wahyudin Author-Name: Kiswanto Author-X-Name-First: Author-X-Name-Last: Kiswanto Author-Name: Sakinah Author-X-Name-First: Author-X-Name-Last: Sakinah Author-Name: Indra Pahala Author-X-Name-First: Indra Author-X-Name-Last: Pahala Title: The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable Abstract: This study aims to analyze the effect of good corporate governance mechanisms (institutional ownership, managerial ownership, and independent commissioners) on accounting conservatism with leverage as a moderating variable. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014–2016 are the population in this study, which consists of 135 companies. The samples are selected with some criteria which result in 33 firms each year (99 units of analysis). The data are analyzed using moderated regression analysis with a test of absolute difference values using SPSS software. This study shows that institutional ownership and independent commissioners have a significant positive effect on accounting conservatism, while managerial ownership has a significant negative effect on accounting conservatism. Leverage moderates the effect of managerial ownership and independent commissioner on accounting conservatism but do not moderate the effect of institutional ownership on accounting conservatism. This study concludes that good corporate governance mechanisms that have been implemented can affect accounting conservatism practice in the company. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1779479 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1779479 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1779479 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1786315_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Suryo Pratolo Author-X-Name-First: Suryo Author-X-Name-Last: Pratolo Author-Name: Hafiez Sofyani Author-X-Name-First: Hafiez Author-X-Name-Last: Sofyani Author-Name: Misbahul Anwar Author-X-Name-First: Misbahul Author-X-Name-Last: Anwar Title: Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality Abstract: This study aims to examine the determinants of performance-based budgeting (PBB) implementation in higher education institutions (HEIs) in Indonesia and also its impact on HEI quality. The research was conducted in Indonesian private HEIs. Utilising online and direct survey techniques, 153 sets of valid data were successfully collected as the samples. Variant-based partial least squares-structural equation modeling (PLS-SEM) was employed to assess the research hypotheses. The study reveals that management competence and reward systems have a positive impact on PBB implementation, and that PBB has a positive effect on HEI quality. The study also finds that PBB plays a role as an intervening variable in the relationship between management competence and reward systems in relation to HEI quality. Journal: Cogent Business & Management Issue: 1 Volume: 7 Year: 2020 Month: 01 X-DOI: 10.1080/23311975.2020.1786315 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1786315 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1786315 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1953678_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Van Cuong Dang Author-X-Name-First: Van Cuong Author-X-Name-Last: Dang Author-Name: Xuan Hang Tran Author-X-Name-First: Xuan Hang Author-X-Name-Last: Tran Title: The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies Abstract: This paper examines empirical evidence on the impact of financial distress on tax avoidance of 369 listed companies in Vietnam over the 2008–2020 period. Empirical results show the existence of a positive relationship between financial distress and tax avoidance for survey companies. In particular, the more the company is in danger of capital, the more tax avoidance it will take. The results also show that small companies will tend to avoid taxes more. Companies use debt leverage as a tax shield to help them reduce their tax obligations. Companies with large long-term assets are less likely to avoid taxes than companies with little long-term assets. And finally, the study also shows that the more the company has a big difference in book-tax, the more tax avoidance activities it will implement. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1953678 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1953678 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1953678 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1939929_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nenavath Sreenu Author-X-Name-First: Nenavath Author-X-Name-Last: Sreenu Author-Name: K.S. S. Rao Author-X-Name-First: K.S. S. Author-X-Name-Last: Rao Author-Name: Kishan D Author-X-Name-First: Kishan Author-X-Name-Last: D Title: The macroeconomic variables impact on commodity futures volatility: A study on Indian markets Abstract: The research investigated the impact of macroeconomic variables on the volatility of the commodity futures market in India (together with oil futures, agricultural commodity futures and metal futures). The monetary policies, financial market information and economic environments are determined by the macroeconomic variables. The low-frequency macroeconomic variables and daily price volatility is studied in the research employed by the GARCH-MIDAS model. This model simplifies the series of volatility into long- and short-run modules, which allow for the testing of the macroeconomic variables can control the long-run variance or not. The current study reveals the effect on long-run volatility factor in the commodity market, and the majority of verified data have shown that low-frequency variables have a positive impact in the long-run variance of the commodity futures market. The outcome of the study suggested that the national and international economic variables perform a substantial part in assessing the price volatility of the commodity futures market in India. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1939929 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1939929 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1939929 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1888678_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Md. Hossain Ali Author-X-Name-First: Md. Hossain Author-X-Name-Last: Ali Author-Name: Mohammad Rajon Meah Author-X-Name-First: Mohammad Rajon Author-X-Name-Last: Meah Title: Factors of audit committee independence: An empirical study from an emerging economy Abstract: This study aims to examine the factors affecting the independence of audit committees (ACs) in the nonfinancial sector of Bangladesh. It is a quantitative study on 109 Dhaka Stock Exchange (DSE) listed nonfinancial firms from the year 2013 to 2017 producing 502 firm-year observations. Pooled OLS, random effect, Logit, Tobit, and lag model regressions are the statistical tools applied to test the hypotheses of this study. Empirical results show that large corporate boards and more independent directors on corporate boards provide more independence to the audit committees while large audit committees lag behind regarding independence. It is also found that audit committees enjoy more independence in firms having more institutional ownership but less independence in firms having more insiders’ ownership. The regulation plays an important role by commanding the size and independence of boards which in turn significantly affect audit committee independence. Further regulatory reforms may, therefore, be considered to ensure more independence of corporate audit committees. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1888678 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1888678 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1888678 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1994104_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Wahyu Trinarningsih Author-X-Name-First: Wahyu Author-X-Name-Last: Trinarningsih Author-Name: Adhe Rizky Anugerah Author-X-Name-First: Adhe Rizky Author-X-Name-Last: Anugerah Author-Name: Prafajar Suksessanno Muttaqin Author-X-Name-First: Prafajar Suksessanno Author-X-Name-Last: Muttaqin Title: Visualizing and mapping two decades of literature on board of directors research: a bibliometric analysis from 2000 to 2021 Abstract: The Board of Directors (BOD) plays an important role in determining the effectiveness and performance of a corporation that makes research in this field begin to grow significantly in recent years. We conducted a bibliometric analysis of the BOD research from 2000 to 2021 to see the trend of publications on this subject. We retrieved a total of 635 research articles with “Board of Directors” keywords in the article title for further analysis. We used VOSviewer software to construct maps based on network data from scientific publications showing relationships between keywords, authors, countries, and journals. BOD research was dominated by authors affiliated with the United States and European institutions. In terms of co-occurrence, the top author keywords after the primary keyword were “firm performance”, “board composition”, “gender diversity”, “corporate governance”, and “agency theory”. Our results also suggest that political connection and tax avoidance may receive more attention in recent and upcoming years. To the best of the authors' knowledge, this research is the first to study the bibliometry of BOD research without any other keyword combination. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1994104 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1994104 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1994104 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1901643_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Qeis Kamran Author-X-Name-First: Qeis Author-X-Name-Last: Kamran Author-Name: Saskia Topp Author-X-Name-First: Saskia Author-X-Name-Last: Topp Author-Name: Jörg Henseler Author-X-Name-First: Jörg Author-X-Name-Last: Henseler Title: Towards the Co-evolution of Food Experience Search Spaces Based on the Design Weltanschauung Model in Food Marketing Abstract: Contemporary socio-technological shifts within global societies indicate that the preferences and values of a converging, well-informed and digitally connected society have shifted towards a movement based on sustainability and healthy and environmentally friendly common values. The effect of artificial intelligence has changed the nature of marketing and communication between firms and markets. Food marketers need to adjust to this new situation and integrate proven interdisciplinary theoretical frameworks, as these approaches can be aligned to address this situation. Due to the limitations of traditional-marketing-theory, the field has not captured this gap by addressing emerging trends effectively. We address these new developments by introducing the design of the Weltanschauung model, which is based on marketing within the dimensions of designing a firm-consumer-relationship based on cocreation and coevolution in the design and meaning search spaces. We apply a model-based-management methodology by aligning the nature of rigorous theory building and relevant practice via the design science research. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1901643 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1901643 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1901643 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1885149_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tu DQ Le Author-X-Name-First: Tu DQ Author-X-Name-Last: Le Title: Geographic expansion, income diversification, and bank stability: Evidence from Vietnam Abstract: This study empirically examines the impact of geographic expansion and income diversification on bank stability in Vietnam between 2006 and 2015 using the system generalized method of moments (GMM). The findings show that in general geographic expansion can enhance bank stability while income diversification per se does not. The results also indicate that state-owned commercial banks could only benefit from geographic expansion rather than from income diversification. However, foreign ownership tends to promote bank stability when pursuing both strategies. Our research has implications for bank supervisors, policy-makers, and bank managers. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1885149 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1885149 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1885149 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1908745_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nombulelo Dilotsotlhe Author-X-Name-First: Nombulelo Author-X-Name-Last: Dilotsotlhe Title: Factors influencing the green purchase behaviour of millennials: An emerging country perspective Abstract: The study investigates the determinants of green purchase behaviour amongst the millennial cohort in an emerging market of South Africa. The research was theoretically grounded on the diffusion of innovation and the theory of planned behaviour models. A descriptive quantitative research design was followed and primary data was gathered using a self-administered questionnaire. A total of 355 complete responses were suitable for analysis. A partial least squares structural equation modelling technique was used to determine the significance of the interrelationships between the items measuring the study’s constructs. Furthermore, the measurement and structural models were assessed. The findings concluded that all the significant independent variables (relative advantage, compatibility and observability) explained 84.0% of the variance in attitude towards green purchase behaviour. Attitudes, subjective norm and perceived behavioural control explained 83.4% of the variance in behavioural intention towards green purchase behaviour and behavioural intention explained 24.2% of the variance in adoption behaviour. It is therefore important for the green industry of South Africa to cultivate the adoption behaviours of green products towards their customer base, thereby securing the further growth of this niche market segment and enhancing purchase behaviours in the long run. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1908745 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1908745 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1908745 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1939229_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Andi Chairil Furqan Author-X-Name-First: Andi Chairil Author-X-Name-Last: Furqan Author-Name: Ratna Wardhani Author-X-Name-First: Ratna Author-X-Name-Last: Wardhani Author-Name: Dwi Martani Author-X-Name-First: Dwi Author-X-Name-Last: Martani Author-Name: Dyah Setyaningrum Author-X-Name-First: Dyah Author-X-Name-Last: Setyaningrum Title: Financial reporting, public services and local executives’ re-electability in Indonesia Abstract: This study aims to analyze the effects of audit findings, follow-up of audit recommendations, quality of financial reporting and public services on the incumbent electability. Using subnational elections data in Indonesia in 2015 and 2017, the final sample amounted to 291 observations, which consisted of 11 provincial elections, 55 municipal elections, and 255 district elections. The results showed a negative effect of audit findings on the incumbent electability, as hypothesized. Further findings present the positive influences of the follow-up of audit recommendations, financial reporting quality on incumbent electability. The last result implies the originality of the study in which non-financial performance factor as proxied by the quality of public services in subnational entities in Indonesia are used as the basis for political decision-making by constituents to elect the incumbent or challenger. The practical implications are the need for subnational executives to pay attention to the importance of accounting and auditing practices as well as public service in increasing local community satisfaction and trust. The theoretical findings are insightful in providing mechanisms of government accounting management and the usefulness of public sector information in influencing electoral democracy in local governments in Indonesia. The novelty of this study is in the empirical examination to link auditing practices and its political consequences. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1939229 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1939229 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1939229 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1869363_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sikandar Ali Qalati Author-X-Name-First: Sikandar Ali Author-X-Name-Last: Qalati Author-Name: Esthela Galvan Vela Author-X-Name-First: Esthela Galvan Author-X-Name-Last: Vela Author-Name: Wenyuan Li Author-X-Name-First: Wenyuan Author-X-Name-Last: Li Author-Name: Sarfraz Ahmed Dakhan Author-X-Name-First: Sarfraz Ahmed Author-X-Name-Last: Dakhan Author-Name: Truong Thi Hong Thuy Author-X-Name-First: Truong Thi Author-X-Name-Last: Hong Thuy Author-Name: Sajid Hussain Merani Author-X-Name-First: Sajid Hussain Author-X-Name-Last: Merani Title: Effects of perceived service quality, website quality, and reputation on purchase intention: The mediating and moderating roles of trust and perceived risk in online shopping Abstract: This paper aims to investigate the relationship between antecedents of trust in online shopping and purchase intention. Specifically, it examines the relationship between perceived service quality, perceived website quality, and perceived reputation, as well as the mediating role of trust in online shopping and the moderating role of perceived risk between trust and online purchase intention. An online survey was used to collect data (356 valid responses) and SmartPLS structural equation modelling (PLS-SEM) was employed to hypothesize a model. Data were collected from September to December 2019. Results suggest the moderating role of perceived risk over trust in online shopping and purchase intention. The slope for the relationship between trust in online shopping and purchase intention is moderated by perceived risk, showing that the relationship becomes stronger when perceived risk is high. Trust significantly mediates the relationship between perceived service quality, website quality reputation, and online purchase intention. This work furthers web-store decision makers’ understanding of the significant influence of trust and its mediating impact on online shopping and demonstrates how an increase in trust decreases the intensity of the impact of perceived risk on online purchase intention. To increase the number of sales and decrease the intensity of risk, companies must increase the level of trust, which mitigates risk and increases customer bonding with companies. As there is no consensus on the mediating role of trust in online shopping and the moderating role of perceived risk, this paper aims to fill this gap in the literature. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2020.1869363 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1869363 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1869363 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1872887_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Leigh de Bruin Author-X-Name-First: Leigh Author-X-Name-Last: de Bruin Author-Name: Mornay Roberts-Lombard Author-X-Name-First: Mornay Author-X-Name-Last: Roberts-Lombard Author-Name: Christine de Meyer-Heydenrych Author-X-Name-First: Christine Author-X-Name-Last: de Meyer-Heydenrych Title: The interrelationship between internal marketing, employee perceived quality and customer satisfaction – a conventional banking perspective Abstract: This study explores how internal marketing influences employees’ perceived ability to deliver service quality in the conventional banking industry in Oman. The influence of employee perceived service quality on customer satisfaction is also established. Data was obtained from retail banking branch employees at the customer front line of conventional banks in Oman using electronic surveys. A total of 355 responses were obtained for data analysis. The measurement and structural models were measured through structural equation modelling. The findings reveal that internal price, internal promotion, and internal performance management are influencers of service quality, with the latter having a direct relationship with customer satisfaction. In addition, service quality has a positive influence on customer satisfaction in conventional banks in Oman. The findings can guide conventional banking management in Oman on how internal marketing can promote service quality, ultimately leading to positive customer satisfaction experiences. Internal marketing as a strategy has been explored mostly in established western markets and not in the Middle Eastern region of the world. This study explores different internal marketing mix elements, which have been tested for the enablement of service quality and customer satisfaction in the conventional banking sector of Oman. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1872887 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1872887 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1872887 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1960246_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Farida Saleem Author-X-Name-First: Farida Author-X-Name-Last: Saleem Author-Name: Muhammad Imran Malik Author-X-Name-First: Muhammad Imran Author-X-Name-Last: Malik Author-Name: Muhammad Kamran Malik Author-X-Name-First: Muhammad Kamran Author-X-Name-Last: Malik Title: Toxic Leadership and Safety Performance: Does Organizational Commitment act as Stress Moderator? Abstract: Ensuring safety is the key to sustainability especially, in the oil and gas sector. The study aims to examine the effects of five dimensions of toxic leadership on the safety performance of engineers working in Oil and Gas Companies. Through social learning theory and conservation of resource theory, an overarching framework of the research model has been proposed. Cross-sectional data from a sample of 219 site engineers, male and female, working in oil and gas companies operating in Pakistan, were collected and analyzed. Results revealed that out of five dimensions of toxic leadership, only abusive supervision and narcissism had a significant negative impact on safety performance. Similarly, organizational commitment appeared as an essential stress moderator and has successfully dampened the negative impact of abusive supervision and narcissism on safety performance. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1960246 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1960246 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1960246 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1924931_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dada Ab Rouf Bhat Author-X-Name-First: Dada Ab Rouf Author-X-Name-Last: Bhat Author-Name: Vivek Sharma Author-X-Name-First: Vivek Author-X-Name-Last: Sharma Title: Dimensionality and consequences of service innovation: An empirical study of hospitality industry Abstract: Based on service dominant logic (SDL) and resource-based view (RBV), this study investigates the impact of service innovation-underlying dimensions, namely, technological innovation, organizational innovation and human capital innovation on market performance and employee productivity in the hospitality industry. The study also validates and confirms the multidimensionality of service innovation in the hospitality industry. Perceptions of 400 hotel managers were used to explore the relationship. Exploratory factor analysis and confirmatory factor analysis followed by structured equation modeling were employed to examine the data. The empirical results indicate that the three-dimensional model provides a solid foundation and accomplishes an excellent fit for data. Empirical results suggest that service innovation has an influential impact on market performance. Similarly, results demonstrate that service innovation has a positive influence on employee productivity. These findings offer insight into dimensionality and consequences of service innovation for academic research and bring value to service contexts particularly hospitality. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1924931 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1924931 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1924931 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1947556_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Annisa Pramudita Author-X-Name-First: Annisa Author-X-Name-Last: Pramudita Author-Name: Badri Munir Sukoco Author-X-Name-First: Badri Munir Author-X-Name-Last: Sukoco Author-Name: Wann-Yih Wu Author-X-Name-First: Wann-Yih Author-X-Name-Last: Wu Author-Name: Indrianawati Usman Author-X-Name-First: Indrianawati Author-X-Name-Last: Usman Title: The effect of psychological contract on job related outcomes: The moderating effect of stigma consciousness Abstract: This study examines how employees’ tendencies with regard to relational or transactional contract could influence job related outcomes. The typology then relates to the stigma consciousness that each employee has regarding their employment status, as either temporary or permanent workers. This study argues that each worker has their own expectations with regard to being stigmatized due to their status employment, and this could then strengthen/weaken the relationships between relational or transactional contract on job related outcomes. The proposed hypotheses are validated through two cross-sectional studies in two different organizations in Indonesia. The findings indicate that there are positive relationships between individuals who predominantly hold relational contract and their job satisfaction and job performance, and less intention to quit. However, the opposite effects for transactional contract are not revealed in this study, which might be due to the cultural values of the sample. Further, the positive relationships of relational contract on job satisfaction and contextual performance are weakened when the respondents have high stigma consciousness, while the relationship with intention to quit is strengthened. Additional findings indicate that individuals who predominantly hold transactional contract tend to have less job satisfaction when they are highly stigma conscious. The academic and managerial implications of this work are also discussed in this study. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1947556 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1947556 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1947556 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1894893_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hussam A. Al-Shammari Author-X-Name-First: Hussam A. Author-X-Name-Last: Al-Shammari Title: CEO compensation and firm performance: The mediating effects of CEO risk taking behaviour Abstract: While CEO compensation is seen as influencing firm performance, the intervening mechanisms that govern this influence have remained largely unexplored. Using the agency and expectancy theories, this paper attempts to open the “black box” between CEO compensation and firm performance and empirically tests the intervening effect of CEO risk-taking behavior on this relationship. Specifically, we hypothesize that CEO compensation indirectly influences firm performance through its direct effects on CEO risk-taking behavior. Results based on data collected from 204 U.S. manufacturing firms revealed a strong, positive relationship between CEO option pay and a firm’s strategic risk, stock returns risk, and income stream risk. Results also showed that firm strategic risk, measured by R&D expenditure, mediates the CEO option pay-firm performance relationship, sometimes fully and sometimes partially, depending on which type of performance is being examined. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1894893 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1894893 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1894893 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1870796_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Phuong Anh Nguyen Author-X-Name-First: Phuong Anh Author-X-Name-Last: Nguyen Author-Name: Bich Le Tran Author-X-Name-First: Bich Le Author-X-Name-Last: Tran Author-Name: Michel Simioni Author-X-Name-First: Michel Author-X-Name-Last: Simioni Title: Optimal capital adequacy ratio: An investigation of Vietnamese commercial banks using two-stage DEA Abstract: Over the last years the Vietnamese banking system has been struggling to restructure, reform governance, consolidate financial statements and build up merge and acquisition, in line with international standards. The Bank for International Settlements (BIS) proposed BASEL III in 2010, whereby banks must increase their minimum Capital Adequacy Ratios (CAR) year by year with a goal of 10.5% by 2019. The objective of this paper is to address the questions: (1) what are the optimal CAR levels for Vietnamese Commercial Banks (2) whether the minimum required CARs stipulated in the Basel II and III are reasonable for Vietnam banking system? The data set consists of a sample of Vietnamese commercial banks over the six-year period from 2010 to 2015. The optimal CARs of banks are calculated using the nonparametric two-stage Data Envelopment Analysis (DEA) model, with two inputs: fixed assets, employee expense and two outputs: interest income, non-interest income. The findings indicate that 92.4% of the banks have the optimal CAR higher than the minimum ratio 10.5% defined in BASEL III. Moreover, 57.98% of the banks should raise their current level of CAR to reach their optimal ones. To conclude, this paper will provide a guideline for Vietnamese banks to decide their optimal CAR to reach the efficiency frontier. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2020.1870796 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1870796 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1870796 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1920113_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nahla Abdulrahman Mohammed Raweh Author-X-Name-First: Nahla Abdulrahman Mohammed Author-X-Name-Last: Raweh Author-Name: Abdulwahid Ahmed Hashed Abdullah Author-X-Name-First: Abdulwahid Ahmed Hashed Author-X-Name-Last: Abdullah Author-Name: Hasnah Kamardin Author-X-Name-First: Hasnah Author-X-Name-Last: Kamardin Author-Name: Mazrah Malek Author-X-Name-First: Mazrah Author-X-Name-Last: Malek Title: Industry expertise on audit committee and audit report timeliness Abstract: Motivated mainly by streams of research that suggest industry expertise of audit committee (AC) is the best-qualification for directors, and that evidence on the value of this expertise is limited. This study examines whether AC financial expertise is associated with audit report timeliness and mainly explores the effect of AC industry expertise on audit report timeliness by supporting AC financial expertise. The study used a sample from a unique setting and pooled regression analysis, and the study reveals that AC financial expertise is not associated with reducing audit report delay. More significantly, it documents that a reduction delay in audit reporting, improving audit timeliness, is more apparent when the members’ industry expertise level enhances AC’s financial expertise members. This study also records that AC members with financial expertise and industry expertise are strongly associated with decreasing the audit report delay. Financial expertise is associated with a shorter audit report delay in the subgroup of industry expertise. Overall, this study highlights the added value of industry expertise with financial expertise in improving audit committees’ effectiveness in the context of timely reporting. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1920113 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1920113 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1920113 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1984624_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Adedeji Daniel Gbadebo Author-X-Name-First: Adedeji Daniel Author-X-Name-Last: Gbadebo Author-Name: Ahmed Oluwatobi Adekunle Author-X-Name-First: Ahmed Oluwatobi Author-X-Name-Last: Adekunle Author-Name: Wole Adedokun Author-X-Name-First: Wole Author-X-Name-Last: Adedokun Author-Name: Adebayo-Oke Abdulrauf Lukman Author-X-Name-First: Adebayo-Oke Abdulrauf Author-X-Name-Last: Lukman Title: BTC price volatility: Fundamentals versus information Abstract: This paper offers a plausible response to “what explains the sporadic volatility in the price of Bitcoin?” We hypothesized that market “fundamentals” and “information demands” are key drivers of Bitcoin’s unpredictable price fluctuation. We adopt the transfer-function [Autoregressive Distributed Lag, ARDL] model and its Bounds testing approach to verify how the volatility of the price of Bitcoin responds to its transaction volume, cryptocurrency market capitalisation, world market equity index and Google search. We found the existence of long-run cointegration relation and observed that all the variables except the equity index positively explain the volatility of Bitcoin price. The result established evidence that market fundamentals drive erratic swing in Bitcoin price than information. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1984624 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1984624 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1984624 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1956065_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mekonnen Kumlachew Yitayaw Author-X-Name-First: Mekonnen Kumlachew Author-X-Name-Last: Yitayaw Title: Firm-specific and macroeconomic determinants of commercial banks liquidity in Ethiopia: Panel data approach Abstract: This study investigated the bank-specific and macroeconomic determinants of commercial banks’ liquidity in Ethiopia using secondary unbalanced panel data. The empirical analysis is carried out through the use of the generalized method of moments (GMM) estimation of dynamic panel data from 15 commercial banks from 2009–2019. The model result shows that lagged value of liquidity and deposit had a positive and statistically significant effect on commercial banks’ liquidity. On the other hand, capital adequacy, bank size, interest rate margin, and gross domestic product had a negative and statistically significant effect on the commercial bank’s liquidity. The study suggested that commercial banks in Ethiopia shall be more concerned about deposit mobilization to maintain a sufficient liquidity buffer and improve liquidity performance. Finally, the current study provides useful insights for bankers, analysts, regulators, investors, and other interested parties on the liquidity levels of Ethiopian commercial banks and their determinants and contributes to the scarce empirical evidence. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1956065 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1956065 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1956065 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1917333_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mai Ngoc Khuong Author-X-Name-First: Mai Ngoc Author-X-Name-Last: Khuong Author-Name: Nguyen Khoa Truong an Author-X-Name-First: Nguyen Khoa Author-X-Name-Last: Truong an Author-Name: Tran Thi Thanh Hang Author-X-Name-First: Tran Thi Author-X-Name-Last: Thanh Hang Title: Stakeholders and Corporate Social Responsibility (CSR) programme as key sustainable development strategies to promote corporate reputation—evidence from vietnam Abstract: The aim of this study is to analyse the relationship between stakeholder influence, CSR types and corporate reputation. CSR types in this research are economic, legal, ethical, environmental and philanthropic responsibility. Data were collected from surveys of 869 leaders and managers in the public, private and foreign direct investment (FDI) sectors. The research data were analysed using a partial least square–structural equation modelling (PLS–SEM) model incorporating measurement-model results (verifying internal consistency, reliability, convergent validity and discriminant validity) and structural model results (identifying the causal relationship among variables and confirming the research hypotheses). The results revealed that the stakeholder influence does not only significantly affect the CSR types but also positively affects corporate reputation. Further, CSR performance in legal, ethical, environmental, philanthropic responsibility except economic responsibility have a significant influence on corporate reputation. Based on the findings, the study considers CSR performance a valuable management tool for enhancing corporate reputation. It has implications for the improvement of CSR management and sustainable development. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1917333 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1917333 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1917333 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1892256_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ala’ Omar Dandis Author-X-Name-First: Ala’ Omar Author-X-Name-Last: Dandis Author-Name: Len Tiu Wright Author-X-Name-First: Len Tiu Author-X-Name-Last: Wright Author-Name: Donna Marie Wallace-Williams Author-X-Name-First: Donna Marie Author-X-Name-Last: Wallace-Williams Author-Name: Ibrahim Mukattash Author-X-Name-First: Ibrahim Author-X-Name-Last: Mukattash Author-Name: Mohammad Al Haj Eid Author-X-Name-First: Mohammad Author-X-Name-Last: Al Haj Eid Author-Name: Helen (Huifen) Cai Author-X-Name-First: Helen (Huifen) Author-X-Name-Last: Cai Title: Enhancing consumers’ self-reported loyalty intentions in Islamic Banks: The relationship between service quality and the mediating role of customer satisfaction Abstract: The main objective of this paper is to investigate how service quality and customer satisfaction are correlated to self-reported loyalty intentions in Islamic banks. The paper presents primary data collected by self-administered questionnaires involving a sample of 655 respondents from all local Islamic Banks in Jordan. The results show that compliance, tangibility, responsiveness, assurance, and empathy positively linked to self-reported loyalty intentions, with compliance and assurance appearing as the greatest correlation with self-reported loyalty intentions compared to other service quality dimensions. Islamic banks should focus on continuous improvement of service quality due to the direct correlation with customer satisfaction and loyalty. It is important for Islamic banks to review and endorse all policies and procedures to ensure that their documents and investments are undertaken in line with the requirements of Islamic law. Managers should pay special attention to the service quality provided by their employees and develop their skill set through training and education programmes based on Islamic principles. As the first study of its kind in Jordan, the paper’s contribution stems from filling the research gap in examining the relationship between the various service quality dimensions and self-reported loyalty intentions in Islamic banks using the CARTER model. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1892256 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1892256 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1892256 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1923356_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Thanh Liem Author-X-Name-First: Nguyen Author-X-Name-Last: Thanh Liem Title: Accounting comparability and accruals-based earnings management: Evidence on listed firms in an emerging market Abstract: Users of financial statements are in a better position to evaluate the performance of the firm in question if its accounting system and methods are comparable with those of other firms. Even though accounting comparability is markedly beneficial, the empirical studies on its impact on earnings management are scant, especially in the context of developing countries that have not applied International Financial Reporting Standards (IFRS). In the present study, we examined the association between comparability and accruals-based earnings management, considering the moderating impacts of financial constraints in the context a developing economy. The article used a sample of 502 Vietnamese non-financial listed firms from 2010 to 2019. Three proxies of comparability and two measures of accruals-based earnings manipulation, together with several empirical strategies, are employed. First, the research provides evidence suggesting that comparability reduces firms’ tendency to engage in earnings management. Furthermore, there is evidence suggesting that firms could give more weighting to the comparability with a small number of firms rather than various firms in the same industry. Second, we are the first to identify that financial constraints have a moderating effect: more constrained firms do not reduce earnings manipulation as their accounting comparability improves. Based on research findings, we provided implications to stakeholders and propose directions for future studies. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1923356 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1923356 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1923356 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1947557_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Faisal Abbas Author-X-Name-First: Faisal Author-X-Name-Last: Abbas Author-Name: Shoaib Ali Author-X-Name-First: Shoaib Author-X-Name-Last: Ali Author-Name: Syed Moudud-Ul-Huq Author-X-Name-First: Syed Author-X-Name-Last: Moudud-Ul-Huq Author-Name: Muhammad Naveed Author-X-Name-First: Muhammad Author-X-Name-Last: Naveed Title: Nexus between bank capital and risk-taking behaviour: Empirical evidence from US commercial banks Abstract: The study aims to investigate the effect of conventional capital ratio, risk-based capital ratio, and capital buffer ratio on commercial bank risk-taking over the period from 2002 to 2019 using a two-step GMM method. The finding reveals that there is a positive relationship between traditional capital ratio and risk-taking for the full sample results, which is supported by the regulatory hypothesis. The results are same across various categories based on capitalization and liquidity. Whereas the relationship is negative when capital is measured through risk-based capital ratio and capital buffer, the results are in line with the moral hazard hypothesis. The outcomes are consistent for all subcategories other than for well-capitalized and low liquid banks. The full sample findings are consistent when risk is proxied through loan loss provision. The impact of capital ratios on risk-taking in the pre-, pro- and post-crisis eras is heterogeneous and ‎significant. The findings have significant insights for regulators to observe the differences among pre-, pro- and post-crisis periods for the well, adequately, under, significantly under-capitalized, high and low liquid insured commercial banks of the USA. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1947557 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1947557 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1947557 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1923357_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: John Amoah Author-X-Name-First: John Author-X-Name-Last: Amoah Author-Name: Abdul Bashiru Jibril Author-X-Name-First: Abdul Bashiru Author-X-Name-Last: Jibril Title: Social Media as a Promotional Tool Towards SME’s Development: Evidence from the Financial Industry in a Developing Economy Abstract: The notable contribution of small and medium enterprises (SMEs) in the development of socio-economics has been very encouraging in terms of its GDP contribution and employment creation. Both developed and developing countries are living testimonies of the contributions by SMEs. The primary aim of this paper is to assess the use of social media as a promotional tool for SME development. To achieve this objective, a total of 800 structured questionnaires were developed through an intercept and online survey to obtain data for the exercise. A non-probability sampling technique was employed for the collection of the data of which 648 respondents were dully accurate for the data processing/analysis. Using PLS-SEM with the help of ADANCO software v 2.2.1, findings revealed that the use of social media as an advertising tool has a significant effect on a firm’s financial performance, business motivation, customers’ perspective/attraction, and an increase in market share, thus, a key in reflecting a positive change in their marketing and promotional activities in the consumer market. The findings of the study are both beneficial to practitioners/owners of SMEs and the social media marketing literature in general. This study further strengthens the need for businesses to invest in digital marketing tools and employ them effectively to stay competitive in the long term for the firm’s growth and survival. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1923357 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1923357 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1923357 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1938352_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Asghar Ali Author-X-Name-First: Muhammad Author-X-Name-Last: Asghar Ali Author-Name: Ding Hooi Ting Author-X-Name-First: Ding Author-X-Name-Last: Hooi Ting Author-Name: Muhammad Ahmad-ur-Rehman Author-X-Name-First: Muhammad Author-X-Name-Last: Ahmad-ur-Rehman Author-Name: Amir Zaib Abbasi Author-X-Name-First: Amir Author-X-Name-Last: Zaib Abbasi Author-Name: Zahid Hussain Author-X-Name-First: Zahid Author-X-Name-Last: Hussain Title: Perceived service recovery justice and customer re-patronage intentions: Sequential mediation Abstract: The aims of this time-lagged study are twofold, first to identify the effect of perceived justice (as a second-order construct) on recovery satisfaction and customer affection; secondly, to investigate the effect of customer affection and recovery satisfaction on customer’s re-patronage intentions. Data from 300 respondents (car insurance in Punjab, Pakistan) were analyzed using Structural Equation Modelling (PLS-SEM). The findings indicate that perceived service recovery justice (PSRJ) significantly predicts recovery satisfaction, customer affection and re-patronage intentions, and customer re-patronage intentions can be engendered through customer justice perception, positive appraisal of recovery satisfaction and customer affection. Recovery satisfaction and customer affection also indirectly explain the effect of PSRJ on re-patronage intentions (sequential mediation). Such findings have implications to theory and practice as it proposes and tested a new link between recovery satisfaction and customer affection. This research contributes to practice by providing strategies for effective service recovery and ultimately generates re-patronage intentions. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1938352 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1938352 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1938352 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1968191_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Min Hooi Chuah Author-X-Name-First: Min Hooi Author-X-Name-Last: Chuah Author-Name: Ramayah Thurusamry Author-X-Name-First: Ramayah Author-X-Name-Last: Thurusamry Title: Challenges of big data adoption in Malaysia SMEs based on Lessig’s modalities: A systematic review Abstract: This study aims to review the challenges of implementing big data analytics by Small and Medium Enterprises (SMES) in Malaysia. There is a lack of literature studies examining the relationship between Lessig’s four modalities and the challenges of big data analytics adoption. This study assesses the implementation of Lessig’s Four Modalities for the adoption of big data analytics in Malaysia SMEs based on literature review findings. To identify the challenges of applying big data analytics in Malaysian SMEs, a comprehensive literature search was conducted using databases, journals, Google Scholar, and IEEE publications. This research provides practical insights into the challenges of dealing with big data in SMEs. It is envisioned that Lessig’s four modalities proposed in this study, namely legal, architecture, social, and market factors, can be applied by Malaysian SMEs to adopt big data analytics. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1968191 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1968191 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1968191 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1929032_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Youngkeun Choi Author-X-Name-First: Youngkeun Author-X-Name-Last: Choi Author-Name: Sug-in Chang Author-X-Name-First: Sug-in Author-X-Name-Last: Chang Author-Name: Sung-Jun Youn Author-X-Name-First: Sung-Jun Author-X-Name-Last: Youn Title: The effect of knowledge absorptive capacity on social ventures’ performance Abstract: This study explores the complementary role of acquisition/assimilation and transformation/exploitation in the absorptive capacity in the perspective of knowledge absorptive capacity. For this, depending on human capital and resource-based view, this study pays attention to the interaction effect of social entrepreneurs’ prior experiences and the partnership types of their social ventures on their social ventures’ performance. In the Korean context, social enterprises have another function to provide jobs and increase employment rates in a time of low economic growth and economic inequality. Given this situation, it is necessary that researchers investigate what human capitals of social entrepreneurs are helpful to obtain better social and commercial performance and what types of the partnership may have moderating effects on the relationship between the human capitals of social entrepreneurs and the social and commercial performance of social ventures. In the results, first, social entrepreneurs’ prior social experience is positively related to the social performance of their social ventures. Second, social entrepreneurs’ prior commercial experience is positively related to the commercial performance of their social ventures. Third, partnerships with non-profit organizations enhance the positive relationship between social entrepreneurs’ prior social experience and their social venture’s social performance. Finally, partnerships with for-profit organizations enhance the positive relationship between social entrepreneurs’ prior commercial experience and their social venture’s commercial performance. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1929032 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1929032 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1929032 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1861752_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Amgad S. D. Khaled Author-X-Name-First: Amgad S. Author-X-Name-Last: D. Khaled Author-Name: Salma Ahmed Author-X-Name-First: Salma Author-X-Name-Last: Ahmed Author-Name: Mohd. Azmi Khan Author-X-Name-First: Mohd. Azmi Author-X-Name-Last: Khan Author-Name: Eissa A. Al Homaidi Author-X-Name-First: Eissa A. Author-X-Name-Last: Al Homaidi Author-Name: Ahmad Moh’d Mansour Author-X-Name-First: Ahmad Moh’d Author-X-Name-Last: Mansour Title: Exploring the relationship of marketing & technological innovation on store equity, word of mouth and satisfaction Abstract: While innovation affects company efficiency, research into service innovation is scarce and lacks consensus. In retailing, in latest years, innovation has aroused significant interest in corporate and academic world. This research analyses retail experience innovation from the perspective of marketing innovation and technological innovation perspectives to comprehend its effect on satisfaction. The main goal of this research is to explore the relationship between technological and marketing innovation, word-of-mouth and satisfaction through three key constructs: brand store equity, customer value and store image. A total of 315 retail clients from grocery, apparel, furnishings and electronics shops were covered for the study on which multiple regression was used. The study found that technological innovation was important for shaping image, value and satisfaction compared to marketing innovation. Simultaneously, shop image had the biggest effect on customer satisfaction and satisfaction is a very essential ingredient for word-of-mouth behaviour (WOM-Referral and activity). Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2020.1861752 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1861752 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1861752 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1888668_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Manuela Escobar-Sierra Author-X-Name-First: Manuela Author-X-Name-Last: Escobar-Sierra Author-Name: Alejandra García-Cardona Author-X-Name-First: Alejandra Author-X-Name-Last: García-Cardona Author-Name: Luz Dinora Vera Acevedo Author-X-Name-First: Luz Dinora Author-X-Name-Last: Vera Acevedo Title: How moral outrage affects consumer’s perceived values of socially irresponsible companies Abstract: The research about responsible consumption began during the 70’s decade, but recently it became extremely relevant due to global warming and increasing social demands. In this regard, our research tries to determine the effects of moral outrage on consumers’ perceived values of socially irresponsible companies. Once we introduce our research problem, we conduct in the first stage a literature review, to construct a conceptual model for responsible consumption. In the second section, we verified our previous conceptual model at a practical level, applying a quantitative approach through structural equations. Specifically, we verify the effects of the moral outrage, on consumers’ perceived values, in the context of a price cartel, that operated for more than 14 years, involving the biggest five producers of toilet paper, napkins, diapers, and handkerchiefs in Colombia. The findings show that the moral outrage due to corporate social irresponsibility, affect the consumer’s perceived values, related to (i) the consumer loyalty, and (ii) the consumer social and economic costs. Based on these findings, we suggest some implications for marketing practitioners, public policy-makers, shareholders and CEOs. Furthermore, we also recommend the future inclusion of the control mechanisms, and the technical cycle for products and services, in the responsible consumption studies. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1888668 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1888668 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1888668 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1880253_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Umer Zaman Author-X-Name-First: Umer Author-X-Name-Last: Zaman Author-Name: Hasan Zahid Author-X-Name-First: Hasan Author-X-Name-Last: Zahid Author-Name: Muzafar Shah Habibullah Author-X-Name-First: Muzafar Shah Author-X-Name-Last: Habibullah Author-Name: Badariah Haji Din Author-X-Name-First: Badariah Haji Author-X-Name-Last: Din Title: Adoption of Big Data Analytics (BDA) Technologies in Disaster Management: A Decomposed Theory of Planned Behavior (DTPB) Approach Abstract: Big data analytics (BDA) technologies have emerged as a cornerstone for predicting, preparing, and preventing natural disasters, that directly save millions of human lives. The current study takes the initial step to analyze various antecedents of using BDA technologies that support real-time and offline decisions, before the occurrence of a disaster event. The model has been underpinned based on the Decomposed Theory of Planned Behavior (DTPB) and offers generic, pro-active, and timely solutions for disaster management. A self-administered survey collected data from 361 active members of the National Disaster Management Authority and Response Units in Pakistan. Partial least square structural equation modeling (PLS-SEM) empirically tested the conceptual model and hypothesized relationships. The study findings provide significant evidence on the positive influence of attitudes, subjective norms, and behavioral control of disaster management officials on their intention to adopt BDA technologies. Using DTPB, the current study makes a unique contribution to the literature and offers invaluable insights to researchers, practitioners, and stakeholders in addressing some novel and preemptive measures in disaster management. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1880253 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1880253 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1880253 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1932239_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ida Bagus Nyoman Udayana Author-X-Name-First: Ida Bagus Nyoman Author-X-Name-Last: Udayana Author-Name: Naili Farida Author-X-Name-First: Naili Author-X-Name-Last: Farida Author-Name: Ambar Lukitaningsih Author-X-Name-First: Ambar Author-X-Name-Last: Lukitaningsih Author-Name: Heru Kurnianto Tjahjono Author-X-Name-First: Heru Kurnianto Author-X-Name-Last: Tjahjono Author-Name: Nuryakin Author-X-Name-First: Author-X-Name-Last: Nuryakin Title: The important role of customer bonding capability to increase marketing performance in small and medium enterprises Abstract: The purpose of this study is to develop the concept of customer bonding capability in the small and medium enterprise. Empirical research was conducted to explain how marketing performance can be improved through customer bonding capability. Considering the number and role of small and medium businesses in Indonesia is increasing. Results revealed that customer bonding capability functions as an intervention between relational capital and marketing performance. Relationship capital, integrated marketing communication and adequate market information have a significant positive effect on customer bonding capability and marketing performance. Managerial implication: salespeople can develop networks that provide mutual benefits, developing closer family ties, developing continual cooperation with customers and sharing experiences with customers who can improve salesperson’s performance. There is no dynamic interaction between researchers and respondents because this research design is cross-sectional. To generate dynamic interactions, longitudinal research data were needed to add deeper insights to sales. Research on customer bonding capability needs to be done because there is still much that is not understood. This customer bonding capability is the development of relationship marketing theory. Thus an empirical research model is needed to develop customer bonding capability. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1932239 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1932239 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1932239 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1875535_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Naser Khdour Author-X-Name-First: Naser Author-X-Name-Last: Khdour Title: The role of human resource managers in the promotion of hotel sector as a brand in Jordanian hotel industry - a cross-sectional study Abstract: This study assesses the impact of human resource managers on the effectiveness of hotel branding with reference to Jordanian hotel industry. The study followed a cross-sectional design in which data was collected through a questionnaire-based survey. Subsequently, the collected data were analysed using descriptive and multiple regression analysis. Findings of the study revealed that job satisfaction of the employee, employee effectiveness, employee selection, and employee retention strongly and significantly impact the brand promotion and are the focus of interest of HR managers. The results concluded that effective HR policies and practices can ensure improved performance of the hotel sector. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1875535 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1875535 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1875535 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1885573_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dahyar Daraba Author-X-Name-First: Dahyar Author-X-Name-Last: Daraba Author-Name: Hillman Wirawan Author-X-Name-First: Hillman Author-X-Name-Last: Wirawan Author-Name: Rudi Salam Author-X-Name-First: Rudi Author-X-Name-Last: Salam Author-Name: Muhammad Faisal Author-X-Name-First: Muhammad Author-X-Name-Last: Faisal Title: Working from home during the corona pandemic: Investigating the role of authentic leadership, psychological capital, and gender on employee performance Abstract: The Corona Pandemic has forced many organizations to limit human interactions by implementing what so-called Work-from-Home (WFH). This study aims to investigate the role of Authentic Leadership, Psychological Capital, and employees’ gender in predicting employees’ performance in a public organization in Indonesia during the implementation of WFH. Participants were recruited from a governmental institution under the Minister of Home Affairs in Indonesia. An online survey link was sent to 150 full-time employees via email or virtual groups. There were 116 usable responses included in the data analysis. The results supported the study hypotheses suggesting that employees’ perception of leaders’ authenticity could directly influence employees’ performance or indirectly via employees’ PsyCap. The effect of Authentic Leadership on PsyCap was significantly moderated by employees’ gender in which female respondents showed a positive and significant impact of Authentic Leadership on their PsyCap. Working from home could have a significant impact on how employees perceive supports from leaders. Drawing from the Gender Role theory and Work/Family Boundary theory, female employees are more likely than their male counterparts to experience resource loss due to work-family interference and demanding household chores when working from home. Discussion, limitations, and future research directions are included. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1885573 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1885573 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1885573 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1926212_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Cuu Long Hoang Author-X-Name-First: Cuu Long Author-X-Name-Last: Hoang Author-Name: Trang Bui Thanh Author-X-Name-First: Trang Author-X-Name-Last: Bui Thanh Title: Market orientation, corporate social responsibility, and firm performance: The moderating role of relationship marketing orientation Abstract: This study aims to examine the relationship among concepts as market orientation, corporate social responsibility, firm performance, and relationship marketing orientation in a transition economy such Vietnam. A model with its key determinants was conducted with quantitative test on a sample of 242 respondents, comprising owners and senior managers of Vietnamese enterprises in the marketing communications industry. Structural equation modeling was used to verify proposed relationships. The results show that relationship marketing orientation moderates all relations of constructs in the research model. In particular, all components are associated with relationship marketing orientation moderating relation of constructs in different ways. The findings suggest that Vietnamese senior managers as well as owners should upgrade their perceptions about the importance of all research concepts in order to improve enterprise competitiveness in a market-oriented economy. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1926212 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1926212 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1926212 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1938350_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Isaac Kibet Kiptoo Author-X-Name-First: Isaac Kibet Author-X-Name-Last: Kiptoo Author-Name: Samuel Nduati Kariuki Author-X-Name-First: Samuel Nduati Author-X-Name-Last: Kariuki Author-Name: Kennedy Nyabuto Ocharo Author-X-Name-First: Kennedy Nyabuto Author-X-Name-Last: Ocharo Title: Corporate governance and financial performance of insurance firms in Kenya Abstract: This study examined the relationship between corporate governance and the financial performance of insurance firms in Kenya over the period 2013–2018. The data were collected from 51 Insurance firms licensed to operate in Kenya as of 31 December 2018. Regression analysis was used and the results showed that corporate governance significantly affects the financial performance of insurance firms. In particular, the findings showed that board composition negatively and significantly affects financial performance. This implied that insurance firms with a bigger ratio of non-executive directors do not perform better than those with a less proportion of non-executive directors. Insurance firms should therefore reduce the ratio of non-executive directors in order to achieve better performance. The results also showed that board diversity positively and significantly affects financial performance. This implied that insurance firms with a bigger ratio of professional directors perform better than the firms with less proportion of professional directors to the board. Insurance firms should therefore engage more professional directors in order to provide professional guidance and enhance financial performance. The findings also indicated that board independence positively and significantly affects financial performance. This implied that firms with a bigger ratio of independent directors perform better than those with a smaller proportion of independent directors. Insurance firms should thus ensure that the board has an adequate number of independent directors in order to ensure independent or unbiased board decisions that will boost financial performance. The results also indicated that board size negatively and significantly affects financial performance. This implied that firms with bigger board sizes do not perform better than firms with smaller board sizes. The board size should thus be smaller to ensure efficiency and effectiveness of the board and better financial performance. This study concludes that proper corporate governance structure significantly affects the performance of a firm. Therefore, the study recommends that directors and other stakeholders should put in place appropriate governance structures in order to boost financial performance. Regulators and policymakers should also come up with policies and regulations that will ensure firms adopt appropriate governance structures to enhance performance. This study contributes to corporate governance literature by providing insight on the effect of corporate governance on performance from a developing country perspective. The study also provides an empirical examination of the effect of the various governance structures adopted by insurance firms and gives recommendations that can be utilized by policymakers in assessing and reviewing corporate governance policies. The study also gives recommendations to managers and other stakeholders regarding the board structure that can be adopted to boost the performance of a firm. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1938350 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1938350 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1938350 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1938930_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Olusegun Vincent Author-X-Name-First: Olusegun Author-X-Name-Last: Vincent Title: Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria Abstract: The existing studies on determinants of small and medium enterprises (SMEs) tax compliance behaviour in Sub-Saharan Africa have been criticised on account of limited study scope which compromises generalisation and poor theorisation that have little or no support for the research questions of such studies. The current study is rooted in behavioural economics theory and elicits information from 392 participants from all geopolitical zones of Nigeria using paper-and-pencil survey instruments. The study’s findings reveal that tax system complexity, tax deterrence sanction, tax non-compliance opportunity, tax information and tax attitude and perception are important determinants of tax compliance behaviour, while tax rate and tax compliance cost may not necessarily exert significant influence. The overall conclusion from the study reveals that certain economic and behavioural factors are effective in either encouraging or discouraging tax compliance behaviour. The study also reveals tax information to be one of the most significant drivers of tax compliance; however, little or nothing is known of this construct in the existing literature. The theoretical and policy implications of the study are discussed and suggestions for future studies are offered. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1938930 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1938930 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1938930 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1878977_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Prashant Ubarhande Author-X-Name-First: Prashant Author-X-Name-Last: Ubarhande Author-Name: Arti Chandani Author-X-Name-First: Arti Author-X-Name-Last: Chandani Title: Elements of Credit Rating: A Hybrid Review and Future Research Agenda Abstract: Creditworthiness is acknowledged worldwide as focal point of debt processing. Credit Rate, an output of credit-rating process, reflects such creditworthiness. We reviewed literature on elements of credit rating, viz. Credit Rate, credit-rating agencies (CRAs) and credit-rating model. Credit Rating is an independent evaluation of creditworthiness. CRAs perform this evaluation to support financial institutions in processing debts. Literature added in credit-rating domain from January 2001 to November 2020 is analyzed to explore the opportunities for further research. Bibliometric analysis is used to comprehend the existing literature. Subsequently, through structured review theories, methodologies used by researchers and CRAs are explored. Further, a hybrid literature review is developed by integrating bibliometric and structured review of research papers from widely recognized databases. A sample of 153 papers is constructed and studied to identify gaps in credit-rating domain and to develop suitable remedy to fill such gaps. We found that most of the studies emerged as after-effects of financial crisis reported in 2008 and 2016. The review revealed that 48% studies focused on development of new credit-rating mechanism without evaluating existing structure in-depth. This paper contributes to existing literature by encouraging researchers and CRAs to develop a sector-specific credit-rating system by evaluating existing models and improvising them by adopting advanced techniques like Multiple Regression, Neural Networking and Artificial Intelligence. We have provided a feasible research agenda to further explore credit-rating domain. In this study we have identified that the factors determining creditworthiness are different for different sectors. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1878977 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1878977 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1878977 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1880679_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Zhiyuan Yu Author-X-Name-First: Zhiyuan Author-X-Name-Last: Yu Author-Name: Worasak Klongthong Author-X-Name-First: Worasak Author-X-Name-Last: Klongthong Author-Name: Jakkrit Thavorn Author-X-Name-First: Jakkrit Author-X-Name-Last: Thavorn Author-Name: Chittipa Ngamkroeckjoti Author-X-Name-First: Chittipa Author-X-Name-Last: Ngamkroeckjoti Title: Understanding rural Chinese consumers’ behavior: A stimulus–organism–response (S-O-R) perspective on Huawei’s brand loyalty in China Abstract: This study examined the effect of familiarity with the Huawei smartphone brand as a mediator between brand involvement and brand loyalty in China and explored behavioral and attitudinal loyalty as two major components of brand loyalty. An exploratory mixed-methods design grounded in the stimulus-organism-response (S-O-R) framework entailed two rounds interviews to build a hypothetical framework, following which 403 Chinese smartphone users were surveyed to test the hypotheses. The results of structural equation modeling (SEM) to analyze the relationship between brand involvement, brand familiarity, and brand loyalty demonstrate that brand involvement exerted a direct effect of approximately 67% on brand familiarity, which in turn had a direct effect of influencing 47% of the variance in brand loyalty. Both brand familiarity and brand involvement had positive and statistically significant effects on brand loyalty; however, the effect of brand familiarity was stronger than that of brand involvement, and the former mediated the relationship between the other two variables. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1880679 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1880679 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1880679 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1879449_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Aamir Inam Bhutta Author-X-Name-First: Aamir Author-X-Name-Last: Inam Bhutta Author-Name: Muhammad Fayyaz Sheikh Author-X-Name-First: Muhammad Fayyaz Author-X-Name-Last: Sheikh Author-Name: Aroosa Munir Author-X-Name-First: Aroosa Author-X-Name-Last: Munir Author-Name: Arooj Naz Author-X-Name-First: Arooj Author-X-Name-Last: Naz Author-Name: Iqra Saif Author-X-Name-First: Iqra Author-X-Name-Last: Saif Title: Managerial ability and firm performance: Evidence from an emerging market Abstract: This study empirically examines the impact of managerial ability on firm performance. Using the sample of 246 firms listed at Pakistan Stock Exchange during 2009 to 2017, this study finds that more able managers significantly increase the firm performance while less able managers significantly reduce the firm performance. These findings hold for both accounting and market measures of firm performance as well as alternative measures of managerial ability. Further, we control for endogeneity and cross-sectional variation issues using 2SLS and Fama-MacBeth methods, respectively. Overall, we conclude that able managers enhance the firm value, and the effects are stronger in financially constrained firms. This study provides fresh evidence that able managers bring intangible resources in the firms, which positively contribute to the firm performance even in the challenging environment and the weak legal systems. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1879449 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1879449 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1879449 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1876545_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ann Tresa Sebastian Author-X-Name-First: Ann Author-X-Name-Last: Tresa Sebastian Author-Name: Bhagya Lal Author-X-Name-First: Bhagya Author-X-Name-Last: Lal Author-Name: J. Anupama Author-X-Name-First: J. Author-X-Name-Last: Anupama Author-Name: Jee Varghese Author-X-Name-First: Jee Author-X-Name-Last: Varghese Author-Name: Aleena Agnus Tom Author-X-Name-First: Aleena Author-X-Name-Last: Agnus Tom Author-Name: Eslavath Rajkumar Author-X-Name-First: Eslavath Author-X-Name-Last: Rajkumar Author-Name: Allen Joshua George Author-X-Name-First: Allen Author-X-Name-Last: Joshua George Author-Name: Sundaramoorthy Jeyavel Author-X-Name-First: Sundaramoorthy Author-X-Name-Last: Jeyavel Author-Name: Vijyendra Pandey Author-X-Name-First: Vijyendra Author-X-Name-Last: Pandey Author-Name: Maria Wajid Author-X-Name-First: Maria Author-X-Name-Last: Wajid Author-Name: Romate John Author-X-Name-First: Romate Author-X-Name-Last: John Title: Exploring the opinions of the YouTube visitors towards advertisements and its influence on purchase intention among viewers Abstract: Online retailing as a mode of transaction has been dominating the market through web-based advertisements since the beginning of the 21st century, replacing the role of mass media. India, being a populous country, has witnessed a rapid increase in online customers in recent years. Nonetheless, there are not many in-depth studies analyzing the opinion of Indian netizens on online advertisements and its influence on decision-making process and purchase intention. Thus, the current study explored opinion about advertisements and its role in purchasing intentions among young YouTube visitors, using qualitative research design. The data were collected from 50 participants (23 males and 27 females) who have reported engaging in YouTube for a minimum of 30 minutes per day, through a semi-structured interview. Data were analyzed and interpreted through thematic analysis. Four themes and 10 sub-themes were identified. The main themes include the relevance of the advertisement (personalization, future purchases, and trials), disinterest (personal testimonies and inattentiveness), subjective distress (recurrent advertisements, placement of advertisements and length of advertisement), and information and entertainment (introduction to the product, distinctiveness, and creativity). From the results, it can be observed that YouTube users have both positive and negative opinions and corresponding intentions about the purchase. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1876545 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1876545 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1876545 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1938348_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Moses Kisame Kisubi Author-X-Name-First: Moses Kisame Author-X-Name-Last: Kisubi Author-Name: Ronald Bonuke Author-X-Name-First: Ronald Author-X-Name-Last: Bonuke Author-Name: Michael Korir Author-X-Name-First: Michael Author-X-Name-Last: Korir Title: Entrepreneurship education and self-employment intentions: A conditional effect of entrepreneurial self-efficacy evidence from a developing country Abstract: To determine the moderating effect of entrepreneurial self-efficacy (ESE) in the relationship between entrepreneurship education (EE) and self-employment intentions (SEI). Explanatory survey design together with systematic sampling technique were utilized to collect data from a sample of 458 undergraduate finalists from Makerere and Kyambogo Universities in Uganda. Data were analyzed using Hayes' PROCESS macro vs3.2 (Model 4). Results of the study indicate that entrepreneurship education and entrepreneurial self-efficacy are significant predictors of students’ self-employment intentions. The study also found a buffering moderating effect of entrepreneurial self-efficacy significantly in the relationship between entrepreneurship education and self-employment intentions. The study contributes to the extant literature by confirming the relationship between the study variables and supporting both SCT and TPB. Besides, the study provides new insights concerning the moderating role of ESE in the relationship between EE and SEI. Educators, curriculum developers, and university management need to conduct a students’ entrepreneurial competence needs assessment before, such that the entrepreneurial course is customized to the needs of the students other than a generalized and standardized entrepreneurial course. The study provides new insights on the conditional effect of ESE on the link between EE and SEI in the context of a developing country. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1938348 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1938348 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1938348 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1924932_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Montiean Pornparnomchai Author-X-Name-First: Montiean Author-X-Name-Last: Pornparnomchai Author-Name: Kittichai Rajchamaha Author-X-Name-First: Kittichai Author-X-Name-Last: Rajchamaha Title: Sharing knowledge on the sustainable business model: An aquaculture start-up case in Thailand Abstract: Given the growing population and consumption, coupled with limited resources, sustainable ways of living are gaining importance in the modern world. This study aims to share knowledge regarding practices for transitioning from traditional business model (TBM) to sustainable business model (SBM) based on design thinking process and sustainability. An early-stage fish-cage aquaculture start-up (FCAS) in Thailand is used as our case study. The study adopts the descriptive qualitative case study approach. Design thinking, sustainability, and lean business model canvas (LBMC) are used as well. Data are collected from 15 participants including customers and stakeholders, using semi-structured interviews, field interviews, focus group discussions, and pilot testing. Direct content method is used to analyse data at the firm-level. Data triangulation helped improve completeness of findings. The results highlight that SBM, adapted from the LBMC, and its contributions can be used to share and reflect new knowledge on understanding of FCASs in Thailand. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1924932 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1924932 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1924932 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1943242_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Oswaldo Verdesoto Velástegui Author-X-Name-First: Oswaldo Verdesoto Author-X-Name-Last: Velástegui Author-Name: Sergio Chión Chacón Author-X-Name-First: Sergio Chión Author-X-Name-Last: Chacón Title: Emotional competencies and entrepreneurial intention: An extension of the theory of planned behavior case of Ecuador Abstract: This study analyzes the relationship between emotional competencies and entrepreneurial intention of students from public higher education institutions in Ecuador, supported by an extended model of Ajzen’s Theory of planned behavior. The results are derived from a questionnaire applied to students of last semester of careers with academic business training. To analyze the results, structural equation modeling (SEM) was used. The findings show that emotional competencies are significant factors in the configuration of entrepreneurial intentions and have a direct and positive relationship with the cognitive antecedents of entrepreneurial attitude and self-efficacy. It is suggested that students with a higher degree of emotional competencies cope in a better way with the cognitive bias that can make it difficult to recognize business opportunities. The main contribution of this study was to give generality to the results that have been obtained in the use of emotional competencies to promote the intentionality of entrepreneurship in the context of emerging economies. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1943242 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1943242 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1943242 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1870797_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Andrew N. Mason Author-X-Name-First: Andrew N. Author-X-Name-Last: Mason Author-Name: John Narcum Author-X-Name-First: John Author-X-Name-Last: Narcum Author-Name: Kevin Mason Author-X-Name-First: Kevin Author-X-Name-Last: Mason Title: Social media marketing gains importance after Covid-19 Abstract: This exploratory research examines how the COVID-19 pandemic led to increases in consumers’ social media marketing behaviors in the United States (U.S.). Previous research on the impact of a pandemic has focused on behavior for preventive health, however, little attention has been given to the impact of a pandemic on consumer behaviors. To bridge this gap, the Consumer Decision-Making Model was used as a framework to investigate changes in consumers’ social media behaviors as they preform various consumer decision-making processes. More specifically, a questionnaire was used to collect survey data from 327 U.S. consumers. Analysis of Variance tests were performed to examine mean differences in consumers’ use of social media as a consumer decision-making tool. The findings showed that consumers have increased their utilization of social media as a tool for identifying products, collecting information on products, evaluating products, and making product purchases. Thus, the findings demonstrate the growing importance of social media marketing since the COVID-19 pandemic began. Given that the COVID-19 pandemic is a global phenomenon, the findings likely can be extrapolated across many nations. Suggestions are provided to help businesses adopt to changes in consumers’ social media behaviors as they relate to the consumer decision-making processes. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2020.1870797 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1870797 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1870797 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1963029_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sobia Zeeshan Author-X-Name-First: Sobia Author-X-Name-Last: Zeeshan Author-Name: Siew Imm Ng Author-X-Name-First: Siew Imm Author-X-Name-Last: Ng Author-Name: Jo Ann Ho Author-X-Name-First: Jo Ann Author-X-Name-Last: Ho Author-Name: Amer Hamzah Jantan Author-X-Name-First: Amer Hamzah Author-X-Name-Last: Jantan Title: Assessing the impact of servant leadership on employee engagement through the mediating role of self-efficacy in the Pakistani banking sector Abstract: The purpose of conducting this research is to investigate the impact of servant leadership (SL) on employee engagement (EE) through the mediating role of self-efficacy (SE) among Pakistani bank employees. The literature suggests that servant leadership leads to increased self-efficiency, which in turn enhances employee engagement. However, the direct and indirect relationship between this leadership style and employee engagement remains under-researched. The purpose of this research was therefore to investigate the impact of servant leadership on Pakistani bank employees’ engagement through the mediating role of self-efficacy. Survey data was collected from public and private bank employees using the multistage sampling method. Data analysis using SmartPLS revealed that servant leadership has a direct positive impact on employee engagement. The mediating role of self-efficacy between this relationship was also found to be positive and significant, in line with the conservation of resources theory. Thus, bank managers should practice servant leadership in interacting with their employees to improve the latter’s involvement in their jobs. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1963029 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1963029 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1963029 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1935183_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Efrizal Syofyan Author-X-Name-First: Efrizal Author-X-Name-Last: Syofyan Author-Name: Dovi Septiari Author-X-Name-First: Dovi Author-X-Name-Last: Septiari Author-Name: Sany Dwita Author-X-Name-First: Sany Author-X-Name-Last: Dwita Author-Name: Mutia Rahmi Author-X-Name-First: Mutia Author-X-Name-Last: Rahmi Title: The characteristics of the audit committee affecting timeliness of the audit report in Indonesia Abstract: This paper aims to examine the positive relationship between the audit committee (AC) and the reporting quality proxied by the reporting timeliness in the Indonesian context. The AC effectiveness is measured by the committee size, number of its expertise or competence, and its meeting frequency. This study employs 240 observations from 48 manufacturing companies from 2014 to 2019 in the Indonesian Stock Exchange (IDX) as samples. A logit regression analysis is used to test the hypotheses in this study. The findings reveal that the AC size and financial expertise are not significantly associated with the audit report timeliness, whereas the meeting frequency has a significant effect on it. The results indicate that the AC effectiveness depends on the occurrence of communication between members. The more frequent the AC meets, the more effective their communication will be. This study findings also suggest that the number of the AC meetings is crucial in ensuring its oversight roles in companies, leading to timely submission of audited financial statements. The findings provide significant contributions to the existing literature on corporate governance (CG), especially the AC effectiveness in emerging economies. This study fills research gaps on the AC effectiveness and provides practical implications concerning the AC oversight of financial reporting. Despite results made by studies on the AC in developed economies such as the US and UK, conditions and factors affecting the AC effectiveness in developing countries such as Indonesia may differ. Hence, the findings of these studies may not apply to other contextual environments. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1935183 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1935183 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1935183 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1875541_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ridwan Ridwan Author-X-Name-First: Ridwan Author-X-Name-Last: Ridwan Author-Name: Yossi Diantimala Author-X-Name-First: Yossi Author-X-Name-Last: Diantimala Title: The positive role of religiosity in dealing with academic dishonesty Abstract: This study examines the role of religious knowledge and activity in dealing with academic dishonesty. Furthermore, we investigate whether the locus of control and personality strengthen the relationship between religious knowledge and activity and academic dishonesty. The study investigates 235 respondents from accounting and medical undergraduate students of Syiah Kuala University, the largest university in Aceh Province, Indonesia. They are prospective accountants, auditors, and doctors. The sample is determined by using a random sampling technique, where all students have the opportunity to fill out the online questionnaire provided through Google form. The questionnaire can be accessed in 2 months, June-August 2019. Respondents are directed to answer 97 questions divided into five specific sections of the variables. Respondents must complete each section before going to the next section and unable to change the previous section’s answers. To test the hypothesis, we employ path analysis. The results show that religious knowledge is the main predictor in dealing with academic dishonesty and the basis for building the character of the students. Locus of control strengthens the effect of religious knowledge on academic dishonesty, but personality does not. Religious knowledge and activity should be synergized in the higher education system and must be well arranged and structured to function well in preparing honest accountants, auditors, and doctors. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1875541 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1875541 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1875541 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1917483_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Eli Ayawo Atatsi Author-X-Name-First: Eli Ayawo Author-X-Name-Last: Atatsi Author-Name: Edem M. Azila-Gbettor Author-X-Name-First: Edem M. Author-X-Name-Last: Azila-Gbettor Author-Name: Christopher Mensah Author-X-Name-First: Christopher Author-X-Name-Last: Mensah Title: Predicting task performance from psychological ownership and innovative work behaviour: A cross sectional study Abstract: The study examines a mediated mechanism for enhancing nurses’ task performance through the interaction of psychological ownership and innovative work behaviour. Data for the study was conveniently collected using self-reported questionnaires from a sample of 438 respondents and analysed using partial least square-based structural equation modelling . Results showed that psychological ownership of nurses improves their’ innovative work behaviour and task performance. Besides, innovative work behaviour was found to positively predict nurses’ task performance and further mediates the effect of psychological ownership on task performance. Health-care managers can capitalize on psychological ownership competencies of nurses to enhance their innovative work behaviour and performance. This can foster the promotion of quality and efficient health-care services which are critical in any health-care facility and for nations at large. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1917483 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1917483 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1917483 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1999784_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Chanchai Phonthanukitithaworn Author-X-Name-First: Chanchai Author-X-Name-Last: Phonthanukitithaworn Author-Name: Phaninee Naruetharadhol Author-X-Name-First: Phaninee Author-X-Name-Last: Naruetharadhol Author-Name: Sasichakorn Wongsaichia Author-X-Name-First: Sasichakorn Author-X-Name-Last: Wongsaichia Author-Name: Natrada Mahajak Author-X-Name-First: Natrada Author-X-Name-Last: Mahajak Author-Name: Chavis Ketkaew Author-X-Name-First: Chavis Author-X-Name-Last: Ketkaew Title: Identifying the relationship between Travel Agent’s Web Service Quality and E-brand Reputation Abstract: E-travel websites have progressively played a significant role in the tourism industry because travelers can easily book a holiday trip anywhere at their fingertips. However, studies related to the relationship between e-service quality and e-reputation of travel agency websites are limited. This study investigates the components of e-service quality of travel agency websites and explores how e-service quality may influence e-reputation. Based on hierarchical factor analysis, website security, special deal giving, the website’s convenience, and booking flexibility were assigned as the second-order factors of e-service quality. A sample of 444 online users was collected using online questionnaires that were distributed via a social media platform (Facebook) and by email. Several analytical methods were performed to evaluate the associations among the hypothesized variables, including factor analysis and structural equation modeling (SEM). The empirical research results revealed that website convenience, booking flexibility, special deal, and website security all significantly influence e-brand reputation. Among those four factors, website convenience and booking flexibility were found to be the most influential factors. In terms of convenience, the results of our study suggest that a website should provide user-friendly environments and functions to help customers search for what customers need easily and quickly. Additionally, we found that e-travel agents may enhance booking flexibility by providing flexible returns or exchange policies to allow customers to change their itineraries. The adoption of these practices will enhance travel websites, and the yield will be improved in both service quality and e-brand reputation. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1999784 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1999784 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1999784 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1918848_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Van Tam Author-X-Name-First: Nguyen Author-X-Name-Last: Van Tam Author-Name: Tran Ngoc Diep Author-X-Name-First: Tran Ngoc Author-X-Name-Last: Diep Author-Name: Nguyen Quoc Toan Author-X-Name-First: Nguyen Author-X-Name-Last: Quoc Toan Author-Name: Nguyen Le Dinh Quy Author-X-Name-First: Nguyen Author-X-Name-Last: Le Dinh Quy Title: Factors affecting adoption of building information modeling in construction projects: A case of Vietnam Abstract: BIM exhibits strong potential to become a core technological advancement adopted in construction projects. However, the process of BIM implementation is being affected by various factors depending on specific circumstances. This study aims to identify global factors influencing BIM adoption in construction projects. By a comprehensive review of the previous literature, this study managed 39 critical factors impacting construction labor productivity, which were categorized as primary 5 groups, namely, human, management, technology, project, and external. A total of 159 valid samples were collected by respondents who completed a questionnaire survey according to their previous direct or indirect participation in the implementation of construction projects. These factors were ranked based on their Relative Important Index (RII) and descriptive statistics. The findings indicated that the most significant factors affecting BIM adoption in construction project implementation consist of (1) “perceived usefulness,” (2) “speed of BIM tools,” (3) “perceived benefits of BIM for organization,” (4) “technology quality,” and (5) “experience and skills”. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1918848 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1918848 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1918848 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1944007_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Favourate Sebele-Mpofu Author-X-Name-First: Favourate Author-X-Name-Last: Sebele-Mpofu Author-Name: Eukeria Mashiri Author-X-Name-First: Eukeria Author-X-Name-Last: Mashiri Author-Name: Samantha Chantelle Schwartz Author-X-Name-First: Samantha Chantelle Author-X-Name-Last: Schwartz Title: An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries Abstract: The abuse of transfer pricing by multinational enterprises (MNEs) is a topical issue the world over. Abusive transfer pricing results in the erosion of tax bases and profit shifting from countries with high tax rates to those with lower tax rates, thus enabling tax avoidance and evasion. Developing countries are argued to suffer most under the negative impacts of transfer pricing manipulation. This study investigates the strategies employed by MNEs to minimise their tax burden in developing countries. An understanding of the motives and strategies is fundamental in tax policy crafting and improvements that effectively respond to transfer pricing. Adopting the interpretivist research philosophy with the use of in-depth interviews with tax officers, tax consultants and Ministry of Finance Officials, the study established that amongst the transfer pricing schemes used by MNEs in Zimbabwe, the predominant one was the use of service fees. The most notable being management fees, this was a contribution to knowledge as this strategy was found to be scarcely discussed in literature and there was very little empirical evidence to back its existence. The study recommended use of targeted approaches by the revenue authority to minimise revenue losses through intragroup services. The findings serve as vital information for policymakers, revenue authorities and tax auditors. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1944007 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1944007 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1944007 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1883220_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hyeog-in Kwon Author-X-Name-First: Hyeog-in Author-X-Name-Last: Kwon Author-Name: Bo-Hyun Baek Author-X-Name-First: Bo-Hyun Author-X-Name-Last: Baek Author-Name: Yong-Su Jeon Author-X-Name-First: Yong-Su Author-X-Name-Last: Jeon Author-Name: Ye-Lin Kim Author-X-Name-First: Ye-Lin Author-X-Name-Last: Kim Author-Name: Hwa-Bin Jung Author-X-Name-First: Hwa-Bin Author-X-Name-Last: Jung Title: Key factors of service design methodology for manufacturing servitization Abstract: With progressions in technology and high demand for value, business model designs based on cooperative systems are essential for innovative manufacturing servitization. Previous studies, which focused on product innovation or specific industries, either lacked standardized steps or promoted inconsistent processes and tools. Therefore, an integrated, holistic evaluation for designing and using service design methodologies was essential. Examining previous research, this study derived key factors categorized through focus group interviews with 13 experts. The analytic hierarchy process was used to derive weights for each factor to rank the level of importance. The results revealed the key factors of service design methodology: utility, systematicness, innovation, and convergence. Lower factors included the applicability to reality, ease of use, representation of needs, composition feasibility, customer value scalability, industrial convergence, flexibility, output clarity, collaboration support, and business improvement. The results of this study may be used as a basis for the development and selective adoption of service design methodologies in macroscopic terms. The study provides a direction for innovation and improving business models. It also serves as an academic foundation for industrial service innovation and ecosystem creation. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1883220 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1883220 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1883220 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1876543_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Badingatus Solikhah Author-X-Name-First: Badingatus Author-X-Name-Last: Solikhah Author-Name: Ukhti Maulina Author-X-Name-First: Ukhti Author-X-Name-Last: Maulina Title: Factors influencing environment disclosure quality and the moderating role of corporate governance Abstract: This present study aims to investigate the quality and scope of environmental disclosure (ED) in environmentally sensitive manufactures. It also analyzes the effect of media coverage, environmental award, and financial performance on the quality of environmental disclosure and the extent to which the implementation of corporate governance (CG) principles in moderating these factors. This study used 135 manufacturing companies listed in the Indonesian Stock Exchange during 2012–2016. Partial least squares–structural equation modeling (PLS-SEM) has been employed to test the research hypothesis. The results point out that media coverage and awards associated with the quality of environmental disclosure. The media coverage and environmental awards can improve the quality of environmental disclosure and the correlation will increase if the company pays attention to the implementation of CG principles. This finding supports a comprehensive view of corporate governance which includes disclosure. Empirical findings indicate that external pressures such as media coverage and competitions lead to an appreciation that can increase voluntary environmental disclosure, therefore highlighting the central role of community engagement, media, and non-governmental organizations. Government supervision is important in ensuring the implementation of environmental disclosure that aligns with applicable regulations. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1876543 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1876543 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1876543 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1963179_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Huong Trang Kim Author-X-Name-First: Huong Trang Author-X-Name-Last: Kim Title: Managers’ trait affectivity and cognitive ability as drivers of business practices Abstract: An under-researched question is to what extent managers’ trait affectivity and cognitive ability play a role in driving business practices. As such, we carry out a survey with 623 textile and garment firms in Vietnam. We find that one standard deviation decrease in the managers’ negative affectivity is associated with a 2.28% increase in business practices. Additionally, increasing managers’ positive affectivity and cognitive ability levels by one point would lead to 1.836% and 2.16% higher business practices, respectively. Notably, these effects on marketing practices are strongest. We also found evidence that decision-making on business practices in large firms largely depends on managers’ trait affectivity. At the same time, the cognitive ability of managers in SMEs has a strong effect on business practices. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1963179 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1963179 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1963179 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1908006_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Huu Anh Nguyen Author-X-Name-First: Huu Anh Author-X-Name-Last: Nguyen Author-Name: Quynh Lien Le Author-X-Name-First: Quynh Author-X-Name-Last: Lien Le Author-Name: Thi Kim Anh Vu Author-X-Name-First: Thi Kim Author-X-Name-Last: Anh Vu Title: Ownership structure and earnings management: Empirical evidence from Vietnam Abstract: This paper examines the relationship between ownership structure and earnings management in Vietnam. The governance structure of companies in Vietnam is characterized by the dominance of largest shareholders, who often makes significant influences on direct or indirect management decisions. Existing literature shows that the ownership structure has a significant effect on earnings management. Therefore, the main purpose of this paper is to analyze how the company’s ownership structure affects earnings management. Using the sample from 489 non-financial companies listed on the Vietnam stock market, we found that ownership concentration and state ownership positively affect earnings management. In contrast, the managerial ownership and foreign ownership negatively affects earnings management. Furthermore, among the five control variables, Board size; Cash flow are positively related, while financial performance, company size and financial leverage negatively affect earnings management. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1908006 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1908006 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1908006 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1907011_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tu Thanh Hoai Author-X-Name-First: Tu Author-X-Name-Last: Thanh Hoai Author-Name: Nguyen Phong Nguyen Author-X-Name-First: Nguyen Phong Author-X-Name-Last: Nguyen Title: How does cross-functional cooperation influence organizational performance? The mediating role of management accounting systems Abstract: Interfirm cooperation and its linkage to management accounting information are vital for organizational performance. However, the literature lacks insight into how competitive advantage emerges in the context of intrafirm cooperation via the use of management accounting systems (MAS). This study evaluates whether management accounting practices translate cooperation among different organizational functions into enhanced organizational performance. Findings from survey data from 186 large firms in Vietnam show that the use of MAS fully mediates the effects of cross-functional cooperation on organizational performance. Our study adds to the limited research examining the interface between cross-functional cooperation and MAS. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1907011 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1907011 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1907011 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1906492_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dian Palupi Restuputri Author-X-Name-First: Dian Palupi Author-X-Name-Last: Restuputri Author-Name: Tri Ratna Indriani Author-X-Name-First: Tri Ratna Author-X-Name-Last: Indriani Author-Name: Ilyas Masudin Author-X-Name-First: Ilyas Author-X-Name-Last: Masudin Title: The effect of logistic service quality on customer satisfaction and loyalty using kansei engineering during the COVID-19 pandemic Abstract: This article identifies the influence of logistics service quality in Indonesia on customer satisfaction and loyalty during the COVID-19 pandemic and customer trust as a moderating variable. In this study, the service quality consists of three variables: the quality of staff service, quality of operational service, and technical service quality. In this study, a conceptual model was generated by providing four other variables: customer satisfaction, customer trust, customer loyalty, and customer commitment. The 300 respondents were selected to fill out the formal questionnaire, while 30 respondents were as a trial for the formal questionnaire. The questionnaire trial analysis was assisted by SPSS 23, while the formal questionnaire analysis was carried out with SmartPLS 3.0. This study resulted in four hypotheses accepted from the ten proposed hypotheses. The results show that the quality of staff service and technical service quality significantly affects customer satisfaction. It is also found that customer satisfaction and customer trust have a significant effect on customer loyalty. The use of Kansei in this study will provide a different perspective to describe customer services during the COVID-19 pandemic. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1906492 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1906492 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1906492 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1947549_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Iffat Sabir Chaudhry Author-X-Name-First: Iffat Sabir Author-X-Name-Last: Chaudhry Author-Name: Rene Ymbong Paquibut Author-X-Name-First: Rene Ymbong Author-X-Name-Last: Paquibut Author-Name: Muhammad Nawaz Tunio Author-X-Name-First: Muhammad Nawaz Author-X-Name-Last: Tunio Title: Do workforce diversity, inclusion practices, & organizational characteristics contribute to organizational innovation? Evidence from the U.A.E Abstract: The current study attempted to determine if workforce diversity (inherent or acquired) and its inclusion practices (implementing fairness, belongingness, uniqueness, and diverse workplace climate) contribute to the innovativeness of the organizational climate. It also considered whether organizational characteristics (i.e., type, size, and industry) encourage or moderate innovation in work settings. The self-administered survey was adopted to collect responses from the employees working in different types and sizes of the organizations across the industries in the United Arab Emirates. The responses from five hundred and eleven (511) participants were analyzed using partial least square structural equation modeling (PLS-SEM). The formative and reflective measurement models and structural paths were estimated for quality checks and hypotheses testing, respectively, using Smart PLS-3. The findings confirmed that diversity and inclusion practices in the workplace significantly contribute to its innovative climate. The f 2 effect size demonstrated a stronger impact of organizational inclusion practices compared to its diversity in engaging innovation and change at the workplace. Moreover, large size organizations were more engaged in innovative activities compared to small size firms. The findings have implications for policy setters in the governmental bodies and practitioners across industries in multicultural regions, promoting culture of innovation. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1947549 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1947549 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1947549 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1941587_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hung Dang Ngoc Author-X-Name-First: Hung Author-X-Name-Last: Dang Ngoc Author-Name: Van Vu Thi Thuy Author-X-Name-First: Van Author-X-Name-Last: Vu Thi Thuy Author-Name: Chi Le Van Author-X-Name-First: Chi Author-X-Name-Last: Le Van Title: Covid 19 pandemic and Abnormal Stock Returns of listed companies in Vietnam Abstract: Covid-19 pandemic is affecting the health of the public, and it is also impacting business and economy. The main objective of this paper is to investigate the impact of Covid-19 pandemic on listed firms’ performance and the abnormal stock returns in Vietnam. To study the impact of Covid-19 on firms’ performance, we collected data about announced earnings on Q1/2020 and Q4/2019 of 714 enterprises and made comparison. The results revealed the enormous impacts of Covid-19 pandemic on the business performance. However, the level of influence varies among sectors. To study the impact of Covid-19 on the abnormal stock returns, the study employed the event research method with 3 events related to Covid-19 pandemic in Vietnam. A sample of 364 companies listed on Ho Chi Minh Stock Exchange (HOSE) was utilized. The findings revealed that the Covid-19 event affects the abnormal returns of stocks and the level of influence varied from each stage of Covid-19 prevention measure in Vietnam. The degrees of influence of the Covid-19 event on each stock were also different. The paper concluded that Covid-19 pandemic information can be used to predict stocks’ prices. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1941587 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1941587 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1941587 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1976468_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Chompoonut Suttikun Author-X-Name-First: Chompoonut Author-X-Name-Last: Suttikun Author-Name: Supawat Meeprom Author-X-Name-First: Supawat Author-X-Name-Last: Meeprom Title: Examining the effect of perceived quality of authentic souvenir product, perceived value, and satisfaction on customer loyalty Abstract: The aim of this research was to explore predictive relationships between perceived quality of authentic souvenir product, value, satisfaction and customer loyalty that consisted of word-of-mouth and repurchase intention. A self-administered, onsite intercept survey was deployed to gather the data to formulate the hypothesised relationships in this study. In total, 250 questionnaires were distributed to non-local Thai customers (i.e., those who live outside the area of the northeast part of Thailand) and 180 useable surveys were tested. Partial least squares structural equation modelling was used to test the proposed conceptual model and hypotheses. This research contributes to the literature by showing that the first-order components of authentic souvenir quality, service encounter quality, and physical quality constituted the second-order variable of perceived quality of authentic souvenir product. Additionally, perceived value and satisfaction mediated the effects of perceived quality of authentic souvenir product on word-of-mouth. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1976468 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1976468 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1976468 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1943241_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mukaram Ali Khan Author-X-Name-First: Mukaram Ali Author-X-Name-Last: Khan Author-Name: Syed Sohaib Zubair Author-X-Name-First: Syed Sohaib Author-X-Name-Last: Zubair Author-Name: Kashif Rathore Author-X-Name-First: Kashif Author-X-Name-Last: Rathore Author-Name: Maryam Ijaz Author-X-Name-First: Maryam Author-X-Name-Last: Ijaz Author-Name: Sumreen Khalil Author-X-Name-First: Sumreen Author-X-Name-Last: Khalil Author-Name: Muhammad Khalil Author-X-Name-First: Muhammad Author-X-Name-Last: Khalil Title: Impact of Entrepreneurial Orientation Dimensions on Performance of Small Enterprises: Do Entrepreneurial Competencies Matter? Abstract: The purpose of this study is to examine the role of entrepreneurial orientation (EO) in determining the enterprise performance (EP) during Covid-19. Moreover, in context of this relationship, the mediating role of entrepreneurial competencies (EC) has also been investigated in influencing the EO and EP connection. This quantitative study employs techniques for operationalizing and quantifying the variables under consideration followed by various statistical operations using SPSS and AMOS in order to test and explore the relationship as proposed in the conceptual framework, using data from 386 small enterprises as sample identified through Systematic random sampling. The analysis revealed that a positive relationship exists among all the constructs directly as well as through the mediator (EC). However, the strongest direct relation existed between risk taking propensity (RTP) and enterprise performance. Moreover, when EC is introduced as the mediator between the dependent and independent variables, again RTP path showed the strongest link. Several governments, particularly in the underdeveloped or developing countries try to support and boost the development of small businesses for the achievement of developmental objectives as well as to address the challenge of unemployment. This research explores both these key components in the context of Pakistan, testing the importance of EO and EC for small businesses. This study also provides the roadmap for policy makers to strengthen small enterprises for better performance. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1943241 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1943241 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1943241 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1944012_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bora Ly Author-X-Name-First: Bora Author-X-Name-Last: Ly Title: Competitive advantage and internationalization of a circular economy model in apparel multinationals Abstract: The circular economy model enables businesses to incorporate regenerative manufacturing systems that use closed-loop resources to achieve economic and environmental sustainability. The work focuses on the circular economy’s competitive advantage from the multinationals apparel industry’s internationalization paradigm. A qualitative data analysis technique was used to analyze secondary data obtained for this work. Also, two cases study was selected to demonstrate the circular economy model practice. As a result, the fast fashion industry is increasingly focused on sustainability and environmental value development. Firms need competitive advantages to grow and can grow by leveraging the competitive advantages of the circular economy. Sustainable practices are not only essential for development but also business practices like production and operations. The value creation and competitive advantage in this work can also benefit the practitioners of this discipline when taking internationalization decisions from a circular economy perspective. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1944012 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1944012 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1944012 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1945425_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: P. Naruetharadhol Author-X-Name-First: P. Author-X-Name-Last: Naruetharadhol Author-Name: W. A. Srisathan Author-X-Name-First: W. A. Author-X-Name-Last: Srisathan Author-Name: N. Gebsombut Author-X-Name-First: N. Author-X-Name-Last: Gebsombut Author-Name: C. Ketkaew Author-X-Name-First: C. Author-X-Name-Last: Ketkaew Title: Towards the open eco-innovation mode: A model of open innovation and green management practices Abstract: Small- and medium-sized enterprises (SMEs) have played an income-generating role in economic notions of prosperity in many developed countries, especially Thailand. Inside green economy, fostering eco-innovation by open innovation has become an increasingly new normal issue in Thailand. The ability to identify and collaborate with external knowledge sources and eco-innovative characteristics of SMEs is of essence to policy-makers and firm practitioners. This paper aims to shed the new light on the adoption of open innovation into eco-innovation which leads to the open innovation mode. Simultaneously, eco-innovation requires green management practices to interact with the concept of open innovation. Through structural equation modelling, 636 firms were collected and employed to estimate the proposed model. The prominent results verify: (1) open innovation significantly affects eco-innovation, which allows to obtain the open eco-innovation mode, and (2) open innovation through green management practices contributes significant benefits to eco-innovation. Based on the evidence, policy-makers and firm practitioners can improve the open eco-innovation model by integrating open innovation and eco-innovation with green management practices in their strategic planning and decisions. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1945425 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1945425 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1945425 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1907012_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Eukeria Mashiri Author-X-Name-First: Eukeria Author-X-Name-Last: Mashiri Author-Name: Shewangu Dzomira Author-X-Name-First: Shewangu Author-X-Name-Last: Dzomira Author-Name: Dzingirai Canicio Author-X-Name-First: Dzingirai Author-X-Name-Last: Canicio Title: Transfer pricing auditing and tax forestalling by Multinational Corporations: A game theoretic approach Abstract: The problem of revenue leakages through transfer pricing remains unabated, and an examination of possible causes is a continuum. This study provides a nuanced examination of the interaction between MNCs and the tax consultants (TCs) which is treated with mixed views in the existing literature. The role of TCs in aiding and abetting taxpayers into abusive transfer pricing (TP) has implications for policy especially in situations where the tax administration systems are porous. Based on a theoretical review (deductive theorising) the study moves from exploring broad and general aspects of the game theory to applying them to tax forestalling through TP by Multinational Corporations (MNCs). The study critiques the assumptions of game theory and explores the influence of TCs in TP decision making processes by MNCs. It gives a theoretical explanation (interpretive phenomenology) on game theory attempting to promote a deeper understanding of TP by MNCs. The study contributes to knowledge by exploring a confluence of three TP-related aspects which have been treated in isolation in existing literature. The findings show that the tacit collusion between TCs and MNCs sanitise the abusive TP activities by minimising the chances of the MNCs shenanigans being recognised by the tax authority due to information asymmetry. Further, the mediating role of TCs is polarised and benefits the TCs and the MNCs who will share the spoils at the expense of the tax authority. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1907012 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1907012 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1907012 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1968990_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kurniawan Ali Fachrudin Author-X-Name-First: Kurniawan Ali Author-X-Name-Last: Fachrudin Author-Name: Mahfud Sholihin Author-X-Name-First: Mahfud Author-X-Name-Last: Sholihin Title: Examining the mediating effect of job satisfaction on the relationship between budgetary participation and organizational citizenship behavior in Indonesian higher education institutions Abstract: This study aims to investigate the relationship between budgetary participation, job satisfaction, and organizational citizenship behavior. This study particularly examines if job satisfaction mediates the relationship between budgetary participation and organizational citizenship behavior of faculty members of Indonesian higher education institutions using self-determination theory. Further, this study examines whether such relationship is stable for both public and private higher education institutions. Using a positivistic-quantitative approach with survey method, we have responses from 350 faculty members, 149 are from public institutions and 201 are from private institutions. We analyzed the data using causal mediation analysis procedure and find that job satisfaction does not mediate the relationship between budgetary participation and organizational citizenship behavior. Instead, job satisfaction and budgetary are independent variables of organizational citizenship behavior. Further analysis, however, reveals that in public institutions, job satisfaction mediates the relationship between budgetary participation and organizational citizenship behavior. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1968990 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1968990 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1968990 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1952827_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Elia Ardyan Author-X-Name-First: Elia Author-X-Name-Last: Ardyan Author-Name: Daniel Kurniawan Author-X-Name-First: Daniel Author-X-Name-Last: Kurniawan Author-Name: Istiatin Istiatin Author-X-Name-First: Istiatin Author-X-Name-Last: Istiatin Author-Name: Luhgiatno Luhgiatno Author-X-Name-First: Luhgiatno Author-X-Name-Last: Luhgiatno Title: Does customers’ attitude toward negative eWOM affect their panic buying activity in purchasing products? Customers satisfaction during COVID-19 pandemic in Indonesia Abstract: Concerning the effect of the 2019 coronavirus novel (COVID-19) pandemic on the global economic situation, this study examines the impact of customer attitudes toward negative Electronic Word of Mouth (eWOM) in their panic buying activities and switching barriers on customer satisfaction. This study also used the Rational Choice Theory approach as a foundation to explain the current situation in Indonesia regarding customer purchasing decisions and satisfaction. The questionnaires were distributed online to 691 consumers in various cities in Indonesia. Data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). The results of this study indicate that the attitudes toward negative eWOM have an impact on increasing panic buying activity and brand switching. Finally, the relationship between buying activity as well as brand switching toward customer satisfaction has significance. The conclusions drawn in this study will contribute to studies or research regarding Rational Choice Theory. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1952827 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1952827 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1952827 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1985686_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Avinash Pratap Singh Author-X-Name-First: Avinash Pratap Author-X-Name-Last: Singh Author-Name: Zillur Rahman Author-X-Name-First: Zillur Author-X-Name-Last: Rahman Title: Integrating corporate sustainability and sustainable development goals: towards a multi-stakeholder framework Abstract: The United Nations Sustainable Development Goals (SDGs) are a basket of major global challenges. No business is untouched by the challenges presented by the SDGs. The SDGs are well connected with the three pillars of corporate sustainability. This research paper has two unique properties: first, it uses a stakeholder approach to establish the organic linkages between the triple bottom line (TBL) approach and SDGs. India is committed to the SDGs of the United Nations. Indian public and private corporations can play a key role in India’s commitments to achieving SDGs by 2030. The second objective of this study is to examine the alignment of the top 100 Indian companies with the SDGs based on quantitative content analysis. The proposed SDG-TBL framework contributes to advance theoretical and practical understanding of the factors influencing the adoption of SDGs by businesses. This article also offers implications for researchers and practitioners. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1985686 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1985686 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1985686 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1962231_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Deepti Prakash Author-X-Name-First: Deepti Author-X-Name-Last: Prakash Author-Name: Parul Manchanda Author-X-Name-First: Parul Author-X-Name-Last: Manchanda Title: Designing a comprehensive gamification model and pertinence in organisational context to achieve sustainability Abstract: The present study outlines the power of gamification to help reduce the attitudinal and engagement-related threats in a given non-game environment. Through this research paper, we proposed an extensive model of gamification, proposed on a series of theoretical models (ELM Model, Fogg Behaviour Model, ABC Model of Attitude, Octalysis Framework and MDE Framework) to be implied in organisations. Enabling participants to eliminate disengagement. Secondly, we have explored the “Intent”, “Mechanism”, and “Outcome” of organizations that have extensively applied gamification for restructuring various functional activities. Further, through this scholarly work, we have brought forward a novel concept of how gamification may help organisations achieve different dimensions of sustainability (economic, social and environmental). Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1962231 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1962231 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1962231 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1980262_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Onesmus Kamau Author-X-Name-First: Onesmus Author-X-Name-Last: Kamau Author-Name: Stephen M.A. Muathe Author-X-Name-First: Stephen M.A. Author-X-Name-Last: Muathe Author-Name: Lawrence Wainaina Author-X-Name-First: Lawrence Author-X-Name-Last: Wainaina Title: TEACHERS’ TURNOVER INTENTIONS: ROLE OF HRM PRACTICES IN PUBLIC SECONDARY SCHOOLS IN KENYA Abstract: Employees play a key role in the achievement of organizations’ objectives and thus every organization endeavors to ensure employee retention. However, as the organization endeavors to do this, they are faced with the challenge of employees’ turnover intentions. Although it has been suggested that Human Resource Management (HRM) practices may affect employees’ turnover intentions, the extent of this effect has been inconsistent in previous studies. Moreover, literature on HRM practices and turnover intentions in Kenyan context is limited hence prompting this research. The study thus sought to investigate the effect of compensation, career management, performance appraisal and training on turnover intentions of teachers in public secondary schools in Murang’a county Kenya. The study had its basis on Social exchange, Organization equilibrium and Expectancy confirmatory theories. The target population was 3752 Teachers Service Commission (TSC) teachers in 304 public secondary schools in Murang’a county Kenya. A two multi stage random sampling method was applied to select a sample size of 40 schools and 400 teachers. A self-administered semi-structured questionnaire and interview guide were data collection tools. The study used descriptive statistics and logistic regression and content analysis for data analysis. The study findings indicated that compensation and training significantly influenced turnover intentions while career development and performance appraisal insignificantly influenced public secondary schools’ teachers’ turnover intentions in Murang’a county Kenya. Policy implications of study findings have been discussed. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1980262 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1980262 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1980262 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1908004_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tin H Ho Author-X-Name-First: Tin H Author-X-Name-Last: Ho Author-Name: Tu DQ Le Author-X-Name-First: Tu DQ Author-X-Name-Last: Le Author-Name: Dat T Nguyen Author-X-Name-First: Dat T Author-X-Name-Last: Nguyen Title: Abnormal loan growth and bank risk-taking in Vietnam: A quantile regression approach Abstract: We empirically investigate and present evidence of nonlinearity and heterogeneity in the impact of abnormal loan growth on risk-taking in the Vietnamese banking system between 2007 and 2019, using a quantile regression method. Our results showed that abnormal loan growth initially helped banks to reduce risk-taking. However, this relationship was U-shaped and heterogeneous. The effect of abnormal loan growth was more significant for banks at the upper tail of the risk-taking distribution. Our findings also demonstrated that the turning point of abnormal loan growth increased throughout the risk-taking distribution. Hence, our findings suggest that the pursuit of excessive lending is more likely to result in greater bank risk-taking. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1908004 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1908004 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1908004 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1954490_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sarfaraz Javed Author-X-Name-First: Sarfaraz Author-X-Name-Last: Javed Author-Name: Mustafa Malik Author-X-Name-First: Mustafa Author-X-Name-Last: Malik Title: The propensity of risk-taking and financial efficiency: Exploring the role of management accounting system: Evidence from the manufacturing sector Abstract: This study aimed to know the impact of management accounting systems on firm financial efficiency while considering the CEOs risk-taking propensity. The Data was collected with the help of a self-administered questionnaire-based survey from the manufacturing sector of India. Used purposive sampling technique to collect data from 338 respondents. Results have shown that the broad scope management accounting system and integrator’s impact is insignificant on firm financial efficiency. In contrast, the effects of timeline and aggregation are significant on firm financial efficiency. Simultaneously, the mediation of risk-taking propensity is significant in all the cases except for integrator and firm financial efficiency. The researcher has adopted the latest and useful tools and techniques for exploring the problem. This study is a valuable addition. It is practically inducing the higher management and CEOs to follow the high-risk and high return concept while implementing the organizations’ management accounting system. This study is also helpful for organisations that are willing to enhance financial efficiency by employing novel methods. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1954490 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1954490 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1954490 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1926211_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Clérito Kaveski Peres Author-X-Name-First: Clérito Author-X-Name-Last: Kaveski Peres Author-Name: Edson Pacheco Paladini Author-X-Name-First: Edson Author-X-Name-Last: Pacheco Paladini Title: Exploring the attributes of hotel service quality in Florianópolis-SC, Brazil: An analysis of tripAdvisor reviews Abstract: This study explores user-generated content (UGC) of the hotel sector in the city of Florianópolis-SC, Brazil, to identify the quality attributes of services and determine the polarity of the expressed feelings in the reviews of each attribute. The analysis is based on the latent topics and the polarity of feelings expressed in the reviews. UGC was collected using a crawler, resulting in a text corpus comprising 68,558 reviews. The polarity of feelings, positive or negative, was identified using sentiment analysis techniques and Latent Dirichlet Allocation (LDA) was used to identify latent topics in the corpus associated with the attributes of hotel service quality. This study found that “room,” “location,” “ambience,” “staff,” “breakfast,” “parking,” “reservation,” and “cost-benefit” were the attributes most frequently assessed by consumers in their reviews. The attributes that generate the most negative reviews were “room,” “parking,” and “reservation.” The attributes “location,” “ambience,” “staff,” “breakfast,” and “cost-benefit” were the attributes that generated most of the positive reviews. When comparing the results of this study to those of previous studies, two attributes demonstrated greater prominence: the attribute “room” that attracted a high number of negative comments and the attribute “parking” that had not presented itself with the same level of relevance in other studies. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1926211 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1926211 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1926211 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1899450_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Olusoji Olumide Odukoya Author-X-Name-First: Olusoji Olumide Author-X-Name-Last: Odukoya Author-Name: Rose Shamsiah Samsudin Author-X-Name-First: Rose Shamsiah Author-X-Name-Last: Samsudin Title: Knowledge capability and fraud risk assessment in Nigeria deposit money banks: The mediating effect of problem representation Abstract: Nigeria Deposit Insurance Corporation (NDIC) annual reports (2014–2017) suggest that the country’s deposit money banks (DMBs) have been exposed to escalating incidence of fraud and forgeries. This has hampered their capacity, efficiency and contribution to national economic growth and development. This study examines the capability and competence of DMB regulators to prevent and detect fraud and, at the same time, develop an effective mechanism to do so. The study employed quantitative methodology. Data was collected using questionnaires administered on 350 forensic accountants and bank examiners working with the Central Bank of Nigeria (CBN), NDIC and 15 randomly selected DMBs in Lagos. Data collected were analyzed using descriptive statistics and multivariate regression. Key results include significant positive relationship between the study variables and reduction in fraud incidence in DMBs. This result has implications for existing accounting literature on knowledge capability and competence as vehicles for fraud prevention and detection in DMBs in Nigeria. The study recommends an integrative approach to bank examination in which both forensic accountants and bank examiners are involved as permanent fixtures in fraud prevention and detection in DMBs. This will guarantee a fraud-free DMB sector. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1899450 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1899450 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1899450 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1906052_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ilyas Masudin Author-X-Name-First: Ilyas Author-X-Name-Last: Masudin Author-Name: Evan Lau Author-X-Name-First: Evan Author-X-Name-Last: Lau Author-Name: Nika Tampi Safitri Author-X-Name-First: Nika Tampi Author-X-Name-Last: Safitri Author-Name: Dian Palupi Restuputri Author-X-Name-First: Dian Palupi Author-X-Name-Last: Restuputri Author-Name: Dwi Iryaning Handayani Author-X-Name-First: Dwi Iryaning Author-X-Name-Last: Handayani Title: The impact of the traceability of the information systems on humanitarian logistics performance: Case study of Indonesian relief logistics services Abstract: This article investigates the impact of traceability of the quality of the information system on humanitarian logistics performance. There are four variables studied, namely electronic data interchange (EDI) adoption, blockchain (BC) adoption, radio frequency identification (RFID) adoption, traceability of humanitarian logistics, and humanitarian logistics performance. This research was conducted to assess disaster logistics services in the implementation of service principles in humanitarian logistics. The conceptual model is modeled by introducing three information technologies as independent variables and the humanitarian traceability and logistics performance as dependent variables. The questionnaire was distributed to 96 respondents, and the data was processed using PLS-SEM 2.0. The results show that EDI adoption has no significant effect on the traceability of humanitarian logistics. In contrast, BC and RFID adoption has a significant effect on the traceability of humanitarian logistics. In addition, this study also shows that humanitarian logistics traceability has a significant impact on humanitarian logistics performance. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1906052 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1906052 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1906052 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1912524_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shafie Mohamed Zabri Author-X-Name-First: Shafie Author-X-Name-Last: Mohamed Zabri Author-Name: Kamilah Ahmad Author-X-Name-First: Kamilah Author-X-Name-Last: Ahmad Author-Name: Siti Azirah Adonia Author-X-Name-First: Siti Azirah Author-X-Name-Last: Adonia Title: The influence of managerial characteristics on external financing preferences in smaller enterprises. The case of Malaysian micro-sized enterprises Abstract: Previous studies have identified various factors underlying firm financing structure especially in large firms. However, few have attempted to document the reasons for financing preferences among microenterprises in developing countries. Employing a managerial-based theory, this study explores the financing preferences of microenterprises and factors that influence their preference towards external financing. Based on 310 valid replies to a questionnaire survey conducted among Malaysian microenterprises, it finds a clear financing hierarchy where internal funding sources are preferred to external finance. It also underscores the important role of external financing sources. Applying structural equation modelling, the study demonstrates that information on external financing, level of internal funding, growth intention, networking ties and owner’s experience exert significant effects on external financing preferences. In addition, business age and the relative location of a business from banks and/or finance agencies appear to have a significant confounding influence on the results. The empirical evidence contributes to the limited but growing literature on financing preferences by revealing the simultaneous effects of managerial characteristics on financing preferences in the context of microenterprises. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1912524 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1912524 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1912524 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1923359_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shumaila Zeb Author-X-Name-First: Shumaila Author-X-Name-Last: Zeb Author-Name: Syed Shahwar Hussain Author-X-Name-First: Syed Shahwar Author-X-Name-Last: Hussain Author-Name: Asma Javed Author-X-Name-First: Asma Author-X-Name-Last: Javed Title: COVID-19 and a way forward for restaurants and street food vendors Abstract: COVID-19 has had a drastic impact on every field and walk of life. The long-lasting impacts of this pandemic have changed the way businesses used to be conducted and will have a strong impact on business models as well. The main objective of this qualitative study is to investigate the impact of COVID-19 on restaurants and small stalls of street food vendors in Pakistan and to suggest a way forward. A total of 30 interviews were conducted through conference calls. The findings proved that major issues faced by the restaurants are the massive decline in sales, massive layoffs, no economic activity, and no relief from the government. The major changes required in the existing business models highlighted by the interviewees are proper sanitization, changes in the sitting area, change in menus, and the need for innovative ideas to attract the customers back. The study is useful for the restaurants and street food vendors to help them out in this difficult phase and suggest a way forward to them. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1923359 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1923359 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1923359 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1932066_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yilmaz Uygun Author-X-Name-First: Yilmaz Author-X-Name-Last: Uygun Author-Name: Jahanzeb Ahsan Author-X-Name-First: Jahanzeb Author-X-Name-Last: Ahsan Title: Analyzing the Railway Network of the Belt and Road Initiative Abstract: Rail freight has exhibited significant growth within the last decade between Asia and Europe, especially after the announcement of China’s Belt and Road Initiative in 2013, which consists of seaborne and land routes. Within the latter one, this paper focuses on the railroad network that consists of six major corridors. Using the software AnyLogic (Version 8), we give a macroscopic model designed as a GIS-based discrete-event model of rail freight from China to Germany under existing border control point capacities, eventually providing a general overview toward the classification of different routes and countries and later ranking them according to their criticality index. This criticality index is computed as a product of time variance and the Logistics Performance Index. The former is obtained through various scenario analyses within the paradigm of shortest route and current border control points having constant capacity, but variable number of trains per day. In an attempt to understand the network under stress, the results obtained from this study also establish the need to increase the processing capacity at border control points to maximize the utilizability of this transcontinental railway network. The results show that lower capacity at border control points leads to higher time for trains to reach their destination. Stakeholders who are actively seeking to expand their Belt and Road Initiative investment or using rail transportation may understand when the network would reach peak performance and what measures could help to accomplish its maximum efficiency. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1932066 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1932066 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1932066 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1883828_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Umer Zaman Author-X-Name-First: Umer Author-X-Name-Last: Zaman Author-Name: Shahid Nawaz Author-X-Name-First: Shahid Author-X-Name-Last: Nawaz Author-Name: Mahwish Anjam Author-X-Name-First: Mahwish Author-X-Name-Last: Anjam Author-Name: Rana Salman Anwar Author-X-Name-First: Rana Salman Author-X-Name-Last: Anwar Author-Name: Muhammad Shahid Siddique Author-X-Name-First: Muhammad Shahid Author-X-Name-Last: Siddique Title: Human resource diversity management (HRDM) practices as a coping mechanism for xenophobia at transnational workplace: A case of a multi-billion-dollar economic corridor Abstract: China–Pakistan Economic Corridor (CPEC), a multibillion-dollar partnered project is considered as a game-changer, as it combines the strategic interests of China and Pakistan that cannot be compromised. The mega-construction project has recently experienced xenophobic incidents involving Chinese and Pakistani nationals, creating significant harm towards the CPEC progress and success, especially under enormous geopolitical and economic threats. This sketches our motivation for conducting this research that focused on qualitative design based expert interviews of 8 individuals (i.e., both Chinese and Pakistani nationals) directly associated with CPEC. Drawing on a review of mainstream research, the article constructs a framework to explore the demotions of xenophobic behaviors at workplace and to explore the human resource diversity management (HRDM) practices (including intercultural training and development, flexible compensation, international staffing, work-design, and work–life balance) in coping with xenophobia and its sub-dimensions (including discrimination, prejudice, and stereotyping). Experts based interview findings confirm the presence of xenophobia in the CPEC. We propose a framework of various HRDM practices in managing the xenophobia at workplace, however, it is still in its infancy stage. Hence, the present study introduces a new operating model for future researchers, academicians, and management practitioners to cope with xenophobia based on the practices and insights that were explored during this research. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1883828 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1883828 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1883828 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1948658_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ali Matar Author-X-Name-First: Ali Author-X-Name-Last: Matar Author-Name: Mahmoud Al-Rdaydeh Author-X-Name-First: Mahmoud Author-X-Name-Last: Al-Rdaydeh Author-Name: Anas Ghazalat Author-X-Name-First: Anas Author-X-Name-Last: Ghazalat Author-Name: Bilal Eneizan Author-X-Name-First: Bilal Author-X-Name-Last: Eneizan Title: Co-movement between GCC stock markets and the US stock markets: A wavelet coherence analysis Abstract: In this article, the co-movement between GCC and US stock market returns was investigated using the wavelet coherence method. The Dynamic Conditional Correlation GARCH (DCC-GARCH) modelling is then applied on time-varying components in order to provide a point of comparison with the results extracted from wavelet analysis. The investigation was conducted on the weekly stock index prices of two USA stock markets, namely Dow Jones and S&P 500 and six GCC stock markets, namely the United Arab Emirates, Saudi Arabia, Qatar, Oman, Kuwait, and Bahrain. The data were retrieved from Thomson Reuters’s data stream and the sample duration was from 7 January 2007 to 24 June 2018. As a result, a definite co-movement between several GCC stock markets and those of the US stock markets for a long term was found. Moreover, the results also displayed signs of the significant disparity between the co-movements of the stock markets throughout the scales of time during economic decline. This phenomenon was possibly expected during the economic decline, where a significant divergence occurred as opposed to co-movement. The implications of the findings for global investors were considerable due to the indication from long-term co-movement that these investors would not be capable of gaining simultaneous profit from time and portfolio being diversified. In fact, the results showed the major difference in the opportunities for international portfolio diversification throughout these markets in terms of scale and time. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1948658 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1948658 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1948658 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1885572_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Phaninee Naruetharadhol Author-X-Name-First: Phaninee Author-X-Name-Last: Naruetharadhol Author-Name: Sasichakorn Wongsaichia Author-X-Name-First: Sasichakorn Author-X-Name-Last: Wongsaichia Author-Name: Martine Van Wouwe Author-X-Name-First: Martine Author-X-Name-Last: Van Wouwe Author-Name: Chavis Ketkaew Author-X-Name-First: Chavis Author-X-Name-Last: Ketkaew Title: Career status, retirement readiness, and age differences: Empirical evidence from skilled immigrants in Thailand Abstract: This research article attempts to analyze the relationship between career status and retirement readiness of skilled immigrants in Thailand’s educational sector. This article employed a sample of 319 skilled immigrants in the Northeast of Thailand and performed a statistical analysis utilizing the structural equation modeling (SEM) approach and using age as a moderator for the multi-group analysis (MGA). The empirical results revealed that career status was the primary constructs affecting a skilled immigrant’s capacity to retire readily. It was recommended that skilled immigrants enhance their career status by maintaining salary, improving skills necessary for job tasks, and promptly responding to the labor market demand. The results suggested that career status was a crucial factor allowing skilled immigrants to prepare for retirement effectively. Additionally, career status affects retirement readiness for both immigrants age above and below 30. However, this impact is significantly higher for the older ones. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1885572 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1885572 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1885572 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1963167_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Charity Muchandiona Author-X-Name-First: Charity Author-X-Name-Last: Muchandiona Author-Name: Nicholas Z. Kakava Author-X-Name-First: Nicholas Z. Author-X-Name-Last: Kakava Author-Name: Charles Makanyeza Author-X-Name-First: Charles Author-X-Name-Last: Makanyeza Title: The effect of consumer ethnocentrism on the acceptance of imported grocery products in Harare, Zimbabwe Abstract: The study investigated the effect of consumer ethnocentrism on the acceptance of imported grocery products in Harare, Zimbabwe. Using a cross-sectional survey of 505 consumers, independent-samples T-test, analysis of variance and structural equation modelling were used to test research hypotheses. Results show that gender, age and education significantly influence consumer ethnocentrism. Income was found to have an insignificant influence on consumer ethnocentrism. Results also show that consumer ethnocentrism had a negative effect on consumer attitude towards imported grocery products. Consumer attitude was found to have a positive effect on consumer intention to buy imported grocery products. Similarly, consumer ethnocentrism was found to negatively influence consumer’s intention to purchase imported grocery products while consumer’s intention was found to positively influence consumer’s actual purchase behaviour towards imported grocery products. These findings have theoretical and practical implications. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1963167 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1963167 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1963167 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1932245_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Duc Hong Vo Author-X-Name-First: Duc Author-X-Name-Last: Hong Vo Author-Name: Ngoc Phu Tran Author-X-Name-First: Ngoc Phu Author-X-Name-Last: Tran Author-Name: Ha Minh Nguyen Author-X-Name-First: Ha Minh Author-X-Name-Last: Nguyen Title: Does financial development improve human capital accumulation in the Southeast Asian countries? Abstract: Financial development and human capital’s crucial roles in economic growth have been widely recognized in the literature. However, a direct link between financial development and human capital, in the long run, has not been investigated, in particular in emerging markets in Asia. This study investigates the nexus between financial development and human capital for a group of nine emerging markets in the Southeast Asian region over the period 1990–2018. Econometric techniques allowing for cross-sectional dependence and panel co-integration, such as the dynamic least squares (DOLS) and fully modified least squares (FMOLS), are used. We also use three indicators as the proxies for financial development: broad money supply, bank credit, and private sector credit. Empirical findings from this paper indicate that financial development contributes positively and significantly to human capital accumulation. We also find that economic growth enhances the formation of human capital. Results from our Granger causality tests confirm a bi-directional relationship between financial development and human capital. Policymakers from the Southeast Asian emerging markets may need to enhance and extend financial development which is closely linked with human capital accumulation. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1932245 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1932245 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1932245 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1920116_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: M. Jihadi Author-X-Name-First: M. Author-X-Name-Last: Jihadi Author-Name: Elok Vilantika Author-X-Name-First: Elok Author-X-Name-Last: Vilantika Author-Name: Bambang Widagdo Author-X-Name-First: Bambang Author-X-Name-Last: Widagdo Author-Name: Fatmawati Sholichah Author-X-Name-First: Fatmawati Author-X-Name-Last: Sholichah Author-Name: Yanuar Bachtiar Author-X-Name-First: Yanuar Author-X-Name-Last: Bachtiar Title: Islamic social reporting on value of the firm: Evidence from Indonesia Sharia Stock Index Abstract: The purpose of this study is to examine and analyze the intervening effect of Islamic Social Responsibility and capital structure on the relationship between profitability and firm value. This research is an explanatory research with a quantitative descriptive approach. The data used were obtained from annual reports of sampled firm as published on the Indonesia Stock Exchange (IDX) for the 2013–2018 period. 39 companies classified as basic and chemical industries and listed in the Indonesia Sharia Stock Index (ISSI) were sampled using the purposive sampling technique. The data were analyzed using Structural Equation Model (SEM) and Sobel test to analyze the indirect effect. The results show that profitability, ISR and capital structure have a positive significant effect on firm value. Profitability was found to have positive affect on ISR and negative affected the capital structure. A mediation test showed that ISR and capital structure does not mediate the effect of profitability on firm value. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1920116 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1920116 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1920116 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1974291_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shahbaz Khan Author-X-Name-First: Shahbaz Author-X-Name-Last: Khan Author-Name: Nida Baig Author-X-Name-First: Nida Author-X-Name-Last: Baig Author-Name: Shahzad Hussain Author-X-Name-First: Shahzad Author-X-Name-Last: Hussain Author-Name: Muhammad Usman Author-X-Name-First: Muhammad Author-X-Name-Last: Usman Author-Name: Humera Manzoor Author-X-Name-First: Humera Author-X-Name-Last: Manzoor Title: Bank-firm equity-based relationships and firm’s performance: evidence from Islamic and conventional banks of OIC countries Abstract: We examine the relationship between bank’s equity ownership and corporate financial performance based on cross-sectional data through 2SLS estimation model. Our evidence is based on listed 3203 non-financial firms of 16 Organization of Islamic Conference (OIC) member states with dual-banking system (Islamic and Conventional). Consistent with notion of previous empirical studies, we document a positive impact of both Islamic and Conventional bank-firm equity-based relationships on firm’s performance. The study suggests that the presence of bank equity ownership mitigates agency cost and information asymmetry problems, which in turn increase the firm’s performance. Hence, the market participants such as portfolio managers may consider the role of financial intermediaries during the construction of risk minimization strategies. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1974291 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1974291 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1974291 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1884345_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nhu-Ty Nguyen Author-X-Name-First: Nhu-Ty Author-X-Name-Last: Nguyen Author-Name: Thai-Ngoc Pham Author-X-Name-First: Thai-Ngoc Author-X-Name-Last: Pham Title: Consumer attitudinal dispositions: A missing link between socio-cultural phenomenon and purchase intention of foreign products: An empirical research on young Vietnamese consumers Abstract: The purpose of this research is to examine the influence of consumer attitudinal dispositions on purchase intention toward foreign products and to determine which socio-cultural phenomenon are responsible for the formation of those attitudes. In this study, we employed Structural Equation Modeling (SEM) version 20 to validate the research model using data collected from 400 young Vietnamese consumers. The results reveal that cosmopolitanism and xenocentrism attitudes have positive effect on consumer preference for foreign products. Furthermore, patriotism, wordmindedness, and materialism are indicated as antecedents of consumer ethnocentrism, cosmopolitanism, and xenocentrism, respectively. The roles of consumer attitudinal dispositions are highlighted to explain the relationship between socio-cultural phenomenon and young consumers’ purchase intention. Theoretical and managerial implications for academics and practitioner addressing on consumer attitudes in Vietnamese market are also discussed. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1884345 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1884345 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1884345 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1999556_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ngoc Hong Duong Author-X-Name-First: Ngoc Hong Author-X-Name-Last: Duong Author-Name: Quang-An Ha Author-X-Name-First: Quang-An Author-X-Name-Last: Ha Title: The links between supply chain risk management practices, supply chain integration and supply chain performance in Southern Vietnam: A moderation effect of supply chain social sustainability Abstract: This research examines the impact of supply chain risk management on supply chain integration, supply chain performance, and the moderation effects of supply chain social sustainability on these relationships. The results showed that supply chain risk management has a significant impact on supplier integration, internal integration, and customer integration. However, only supplier integration and internal integration significantly impact supply chain performance, while the relationship between customer integration and supply chain performance is not significant. The moderation effects of supply chain social sustainability positively enhance the impact of supply chain risk management on supplier integration and customer integration, while it reduces the impact of supply chain risk management on internal integration. The theoretical and practical implications are also provided in the current study. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1999556 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1999556 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1999556 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1964689_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Olusegun Vincent Author-X-Name-First: Olusegun Author-X-Name-Last: Vincent Title: Central Banks’ Response to Inflation, Output Gap, and Exchange Rate in Nigeria and South Africa Abstract: In Africa, a number of countries like South Africa have adopted inflation targeting. In Nigeria, different monetary policy regimes have been adopted over the years with rather unsatisfactory success. This study examines inflation targeting in Nigeria and South Africa, using fully modified least square to estimate a modified Taylor rule for the period 1970 to 2016. The study unravels evidence of a significant response of inflation and squared inflation to policy interest rates in South Africa, but not in Nigeria. Overall, South Africa’s central bank places much emphasis on inflation targeting in setting interest rates, which Nigeria does not. Further, for South Africa, output gap is significant, while it is not significant for Nigeria. The study also reveals that exchange rate, openness to trade and international reserves play significant roles in central bank policy in both countries. In other words, there is need for central banks to adopt an eclectic approach, setting the monetary policy rule to adjust to any observed disequilibrium between output gap, inflation, exchange rate, foreign reserves and openness to trade. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1964689 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1964689 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1964689 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1973236_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rabeeya Raoof Author-X-Name-First: Rabeeya Author-X-Name-Last: Raoof Author-Name: Muhammad Farhan Basheer Author-X-Name-First: Muhammad Farhan Author-X-Name-Last: Basheer Author-Name: Javeria Shabbir Author-X-Name-First: Javeria Author-X-Name-Last: Shabbir Author-Name: Saira Ghulam Hassan Author-X-Name-First: Saira Author-X-Name-Last: Ghulam Hassan Author-Name: Sadia Jabeen Author-X-Name-First: Sadia Author-X-Name-Last: Jabeen Title: Enterprise resource planning, entrepreneurial orientation, and the performance of SMEs in a South Asian economy: The mediating role of organizational excellence Abstract: The key objective of the current study is to examine the effect of enterprise resource planning and entrepreneurial orientation on organizational performance. In addition to that, the study also examines the mediating role of organizational excellence in the relationship between enterprise resource planning and entrepreneurial orientation and OP. The data was collected from the managers of manufacturing SMEs in Pakistan. We distributed 340 questionnaires to the selected respondents, out of which 260 were returned indicating a response rate 76.47%. The SEMP-LS was used for the data analysis. The relationship between them is interrelated where one leads to the other. In this study, the relationship between organizational excellence and organizational performance was found to be positive and significant. In addition, the result showed that organizational excellence is a partial mediator in this relationship according to the value of Variance. The relationship between enterprise resource planning, as a composite construct, and the OP was found to be positive and significant at a 0.01 level of significance; therefore, the hypothesis is supported. The study will be helpful for policy makers, enterprises owners, students, and researchers in understanding the issues related to enterprise resource planning, organizational excellence, entrepreneurial orientation and organizational performance of SMEs operating in Pakistan. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1973236 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1973236 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1973236 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1996215_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Briliana Vita Author-X-Name-First: Briliana Author-X-Name-Last: Vita Author-Name: Tita Deitiana Author-X-Name-First: Tita Author-X-Name-Last: Deitiana Author-Name: Wasisto Ruswidiono Author-X-Name-First: Wasisto Author-X-Name-Last: Ruswidiono Title: The online marketing of Indonesian street food in Jakarta Abstract: Vlogging has become one of the most common platforms in recent years for capturing and sharing personal thoughts, ideas and opinions related to events in daily life. Indonesia’s stalls and street food are one of the major groups in food service, mainly providing meals for low to middle income consumers. Due to pandemic, sales at these merchants have reduced significantly. Many street food sellers have had to temporarily close their business which mostly was their only family income. By consulting a food vlogger, consumers feel it is easier to choose food products and the value of these foods is increased. Therefore, there is a critical need to study Indonesian consumers’ purchasing behavior of Indonesian local street food influenced by vloggers. This study aims to review and analyses the purchasing behavior of Indonesian local street food consumers using the technology acceptance model (TAM), and to examine the effect of mobile app usefulness, authenticity, credibility, and Millennial attitudes towards online food vlogger reviews during the pandemic. The study used quantitative method to collect and analyses the data. Smart PLS 3.0 software has been utilized as a tool for analyzing the data. PLS facilitated the researchers’ ability to initiate the synchronous calculation of intricate interrelationships in associating multiple numbers of constructs and indicators that possess direct, indirect, or mediating relationships. PLS measures correlations among latent variables by outlining the parameters for the equations in the path model and merging prime component analysis. The results of the study showed that there are positive findings of the use of mobile devices while seeking information from online food vlogger reviews. In conclusion, the effectiveness of using mobile devices such as smartphones is due to the YouTube platform, especially food vlogger content. It can be a recommendation to fulfill the desire to experience authentic experiences, with the interaction between the food vloggers and their audience in the comment column. Credibility affects the consumers’ values and attitudes towards the product being reviewed. The credibility characteristic of a source has long been believed to be able to influence a person’s behavior to increase the trustworthiness and accuracy of a message or information to be conveyed to a consumer, especially for food and beverage services that have not been tried before. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1996215 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1996215 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1996215 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1953680_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tri Minh Ha Author-X-Name-First: Tri Minh Author-X-Name-Last: Ha Title: The impact of product characteristics of limited-edition shoes on perceived value, brand trust and purchase intention Abstract: Individuals perceive that scarce goods are more costly than non-scarce goods and the nature and status of these products explains why scant products are more desirable. Limited-edition shoes (LES) are currently trendy among the younger generations in Vietnam and can be seen as a new marketing tool for Vietnamese sneaker brands to exploit. For such a motivation, we develop a theoretical model to study the product characteristics of LES and a purchase intention relying on uniqueness, psychological reactance and commodity theories. Specifically, our study examines the power of product characteristics of LES, including scarcity, uniqueness and self-expression, on social and economic values, brand trust and purchase intention. Our work adopts a questionnaire-based survey designed to gather data from 336 participants using convenience and snowball sampling techniques. Data collection focuses on young Vietnamese consumers with ages ranging from 18 up to and including 25. Our findings reveal that all product characteristics of LES are positively related to social and economic values, except self-expression and social value relationship. Additionally, social and economic values are confirmed to be significantly related to brand trust and purchase intention, although not between brand trust and purchase intention. Finally, our study offers theoretical contributions and practical implications. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1953680 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1953680 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1953680 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2003008_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thanh Quang Ngo Author-X-Name-First: Thanh Quang Author-X-Name-Last: Ngo Author-Name: Phuc Ngoc Doan Author-X-Name-First: Phuc Ngoc Author-X-Name-Last: Doan Author-Name: Loc Tien Vo Author-X-Name-First: Loc Tien Author-X-Name-Last: Vo Author-Name: Hai Thi Thanh Tran Author-X-Name-First: Hai Thi Thanh Author-X-Name-Last: Tran Author-Name: Danh Ngoc Nguyen Author-X-Name-First: Danh Ngoc Author-X-Name-Last: Nguyen Title: The influence of green finance on economic growth: A COVID-19 pandemic effects on Vietnam Economy Abstract: Environmental protection and high economic growth are the global requirement and have attracted the special attention of researchers and policymakers. Thus, the current study is also going to examine the impact of green finance that includes green investment and green loan on the economic growth of Vietnam. The data have been obtained from the central bank of Vietnam and World Bank Indicators (WDI) from 1986 to 2019. This study also executed the Autoregressive Distributed Lag (ARDL) approach to examine the links among the variables. The results exposed that green finance along with all control variables have a positive association with economic growth. These outcomes have guided regulators to increase their focus on green finance that could increase the economic growth in the country. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.2003008 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2003008 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:2003008 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1891661_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anh Tho To Author-X-Name-First: Anh Tho Author-X-Name-Last: To Author-Name: Thi Hong Minh Trinh Author-X-Name-First: Thi Hong Minh Author-X-Name-Last: Trinh Title: Understanding behavioral intention to use mobile wallets in vietnam: Extending the tam model with trust and enjoyment Abstract: Mobile wallet (M-wallet), as an innovative alternative payment, is trendy in developed economies because it provides users with the ease, safety, and fast completion of daily financial activities. However, M-wallets have still been seen in the infancy stage in Vietnam. Therefore, the study aims to discover the main factors shaping behavioral intention to use mobile wallets in Vietnam. The extended version of the Technology Acceptance Model (TAM) with perceived enjoyment and trust was considered as a theoretical foundation for this study. The primary empirical data from 332 respondents were analyzed using structural equation modeling (SEM). Perceived ease of use, perceived usefulness, and enjoyment have positive and significant impacts on behavioral intention to use M-wallets, whereas trust showing no direct effect. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1891661 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1891661 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1891661 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1893246_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tiep Le Thanh Author-X-Name-First: Tiep Author-X-Name-Last: Le Thanh Author-Name: Ngo Quang Huan Author-X-Name-First: Ngo Quang Author-X-Name-Last: Huan Author-Name: Tran Thi Thuy Hong Author-X-Name-First: Tran Thi Thuy Author-X-Name-Last: Hong Title: Determinants for competitiveness in the context of international integration pressure: Case of small and medium enterprises in emerging economy–Vietnam Abstract: This paper aims to intensively explore the factors that affect competitiveness for small and medium enterprises (SMEs) and how SMEs can improve their competitiveness in the context of an emerging economy like Vietnam. This study combined qualitative and quantitative methods and employed covariance base structural equation model (CB-SEM). The originality of this study is of great contributions including (1) Proposing the latest model for SMEs for improving their competitiveness, taking internal and external factors aggregation into consideration; (2) Research context particularly on emerging economy like Vietnam, an emerging economy with great economic and medical achievements that has received special attention from the world after a long period of fighting against the global Covid19 pandemic. More importantly, in the context of increasing competitive pressure due to global integration; (3) Deliverable of this study disclosed the overall decisive factors for firm’s competitiveness, both internal and external. More importantly, it revealed the impact mechanism of each factor to contribute to increasing firm’s competitiveness in some ways. This study provides the implications of this study are expected to make breakthrough contributions for SMEs in Vietnam to gain higher achievement, towards sustainability. Furthermore, the contributions of this study are also expected to be a valuable source of reference for SMEs in other emerging countries, as long as in similar economic settings. The findings are interested to business practitioners, economics and policy maker as an attempt to boost SMEs’ competitiveness in a systematic and sustainable manner by integrating multilevel powers of firm, industry and nation. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1893246 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1893246 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1893246 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1878978_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tiep Le Thanh Author-X-Name-First: Tiep Le Author-X-Name-Last: Thanh Author-Name: Ngo Quang Huan Author-X-Name-First: Ngo Quang Author-X-Name-Last: Huan Author-Name: Tran Thi Thuy Hong Author-X-Name-First: Tran Thi Thuy Author-X-Name-Last: Hong Title: Effects of corporate social responsibility on SMEs’ performance in emerging market Abstract: Corporate social responsibility (CSR) is a growing issue in emerging markets. This study aims to evaluate the impact of CSR on firms’ performance by exploring the role of mediating variables such as corporate reputation (CR) and customers’ purchasing intention (CPI). We use the quantitative technique of Partial Least Squares Structural Equation Modeling (PLS-SEM) techniques to analyze the data of the small and medium-size enterprises (SMEs) from the Southern Vietnam in 2020. The findings suggest a positive and significant impact of corporate/ social responsibility on firms’ performance through mediating role of CR and CPI. This study contributes to the literature on corporate social responsibility and firms’ performance of SMEs in the emerging country context. The outcomes of this study can be used by entrepreneurs, top management as an attempt to boost the performance of the SMEs in emerging markets by applying CSR measures for sustainable competitive advantage. A mediating role of corporate reputation (CR) and customers’ purchasing intention (CPI) as a value-added contribution to this study. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1878978 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1878978 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1878978 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1997245_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mark Ratilla Author-X-Name-First: Mark Author-X-Name-Last: Ratilla Author-Name: Sandeep Kumar Dey Author-X-Name-First: Sandeep Kumar Author-X-Name-Last: Dey Author-Name: Miloslava Chovancová Author-X-Name-First: Miloslava Author-X-Name-Last: Chovancová Title: The sharing economy and the antecedents of resource sharing intentions: Evidence from a developing country Abstract: As the sharing economy continues to diffuse in the global sphere, this paper seeks to understand the relevant behavioral antecedents for individuals to supply resources in technology-enabled platforms, especially in environments where resource scarcity subsists and the cultural landscape varies. Explicitly, we examine the impact of a set of belief factors and the individual-level collectivistic orientation on the core constructs of the Theory of Planned Behavior. A web-based survey was carried out in the Philippines, and a total of 365 valid responses were analyzed using partial least squares structural equation modeling. Results show that attitude and perceived behavioral control strongly drive the consumers’ intention to share resources in the sharing economy. Attitude is markedly preceded by altruistic and social tenets traditionally attached to sharing practices, while perceived behavioral control is endorsed by perceived trust and ease of use. Also, this work recognizes the attributions of culture to behavior as evidenced by the significant positive effect of collectivism towards the subjective norm. However, the potency of subjective norms on behavioral intention is argued. The study findings offer relevant insights to existing and prospective sharing economy platform providers in fostering peer-provider participation in the less developed world. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1997245 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1997245 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1997245 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1865860_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohamed Ahmed Ali Nemr Author-X-Name-First: Mohamed Ahmed Ali Author-X-Name-Last: Nemr Author-Name: Yuhuan liu Author-X-Name-First: Yuhuan Author-X-Name-Last: liu Title: The impact of ethical leadership on organizational citizenship behaviors: Moderating role of organizational cynicism Abstract: The aim of this study was to test the relationship between ethical leadership (EL) and organizational citizenship behaviors (OCB) and to test the moderating role of organizational cynicism (OC) in this relationship. This study was conducted on a stratified random sample consisting of 400 faculty members and their assistants at the Sohag University in Egypt. We relied on the survey for data collection and were analyzed using simple regression, hierarchical regression moderated analysis (HRMA) and simple slope analysis. Results indicate that ethical leadership has a direct and indirect effect on organizational citizenship behaviors and Organizational cynicism modifies the relationship between ethical leadership and organizational citizenship behaviors so that the relationship is weaker among employees with a high level of cynicism in contrast to those with a low level of cynicism. Finally, we offer several conclusions concerning EL, OCB and OC. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2020.1865860 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1865860 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1865860 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1884344_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hazem Rasheed Gaber Author-X-Name-First: Hazem Rasheed Author-X-Name-Last: Gaber Author-Name: Ahmed Elsamadicy Author-X-Name-First: Ahmed Author-X-Name-Last: Elsamadicy Author-Name: Len Tiu Wright Author-X-Name-First: Len Tiu Author-X-Name-Last: Wright Title: Do instagram fan pages develop consumer–brand relationships? Evidence from the telecommunications industry Abstract: Instagram’s growth has drawn the interest of many corporations that are searching for new ways to boost their customer relationships. Given the rapid adoption of Instagram marketing and the inadequate research in that field, the objective of this paper is to examine whether “following” brands on Instagram fan pages enhances consumer–brand relationship from the consumer perspective. The data were collected from consumers who follow Instagram fan pages of the four telecommunication companies that are operating in Egypt using an online questionnaire. The telecommunication industry is one of the major industries that rely heavily on Instagram marketing in Egypt. The results indicated that fan page following positively and significantly influences the consumers’ brand love and sense of brand community. Also, the findings indicated the consumers’ brand love positively impacts consumers’ purchase intention and word of mouth. Finally, it showed that consumers’ sense of brand community impacts their purchase intention and word of mouth positively. This article contributes theoretically by expanding the focus of brand community literature to fan pages as an innovative form of social media brand communities. Furthermore, it provides recommendations to practitioners to follow when managing Instagram fan pages. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1884344 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1884344 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1884344 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1900500_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nisar Ahmad Author-X-Name-First: Nisar Author-X-Name-Last: Ahmad Author-Name: Asma Mobarek Author-X-Name-First: Asma Author-X-Name-Last: Mobarek Author-Name: Naheed Nawazesh Roni Author-X-Name-First: Naheed Nawazesh Author-X-Name-Last: Roni Title: Revisiting the impact of ESG on financial performance of FTSE350 UK firms: Static and dynamic panel data analysis Abstract: This study re-examines the impact of ESG (economic, environmental, social, and corporate governance performance) on the financial performance of UK firms. Most recent sample of 351 firms from FTSE350 for the time period 2002–2018 is used. The study estimates the impact of total ESG and individual dimensions of ESG on corporate financial performance using static and dynamic panel data techniques, and it also examines the impact of high and low ESG on firm financial performance. Further, the study investigates the role of firm size as a moderator in the relationship between ESG and firm financial performance. The results of total ESG performance indicate that ESG has a positive and significant impact on firm financial performance. However, in the case of the individual ESG performance, the results are mixed. Overall, the results confirm that high ESG firms show high financial performance as compared to low ESG firms. Results indicate that firm size moderates the relationship between ESG performance and firm financial performance. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1900500 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1900500 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1900500 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1922127_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lovemore Chikazhe Author-X-Name-First: Lovemore Author-X-Name-Last: Chikazhe Author-Name: Charles Makanyeza Author-X-Name-First: Charles Author-X-Name-Last: Makanyeza Author-Name: Blessing Chigunhah Author-X-Name-First: Blessing Author-X-Name-Last: Chigunhah Title: Understanding mediators and moderators of the effect of customer satisfaction on loyalty Abstract: Customer satisfaction, loyalty and corporate image play a critical role in improving loyalty within the banking sector. The current study examines the mediators and moderators of the effect of customer satisfaction on loyalty. Data were collected from bank customers (n = 308) using a structured questionnaire through a cross-sectional survey in Chinhoyi, Zimbabwe. Data were analysed using structural equation modelling and moderated regression analyses. Customer satisfaction has a direct positive effect on customer loyalty. Service quality and corporate image were each found to partially mediate the effect of customer satisfaction on customer loyalty. Gender, age, education and income were found not to moderate the effect of customer satisfaction on loyalty. Thus, this study extends the extant services marketing literature by examining the mediators and moderators of the customer satisfaction-customer loyalty relationship within the banking sector. As a result, banks are encouraged to consider customer satisfaction, service quality and image altogether when trying to influence customer loyalty. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1922127 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1922127 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1922127 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1959008_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sujianto Sujianto Author-X-Name-First: Sujianto Author-X-Name-Last: Sujianto Title: The effect of economic institutional based community, social network establishment, re-trust of social affiliation, and regrouping based on capital goods on economic welfare Abstract: The purpose of this paper is to determine the effect of the Economic Institutional Based Community, Social Network Establishment, Re-trust of Social Affiliates, and Regrouping Based on Capital Goods on Economic Welfare through the Moderation of Rubber Sector Coordination, and Collaboration on the Rubber Sector. This research utilized qualitative explanatory associative. The study was conducted on the rubber plantation community in Kuantan Singingi Regency, Riau Province, Indonesia. The research approach used was quantitative with an analysis tool Generalized Structure Component Analysis (GSCA). The results of the analysis, there is an influence of the Economic Institutional Based Community, Social Network Establishment, Re-trust of Social Affiliates, and Regrouping Based on Capital Goods and Rubber Sector Coordination and Collaboration Rubber Sector on Economic Welfare. The higher value of the Economic Institutional Based Community, Social Network Establishment, Re-trust of Social Affiliates, and Regrouping Based on Capital Goods and Rubber Sector Coordination and Collaboration on the Rubber Sector will have an impact on the increasing economic welfare. In addition, it was also found that the Rubber Sector Coordination and Collaboration moderated the influence of the Economic Institutional Based Community variable, Social Network Establishment, Re-trust of Social Affiliates, and quasi Regrouping Based on Capital Goods moderator and enrichment. The existence of a moderating effect in this study is a distinction between this research and previous studies. Previous research merely described the problem qualitatively. Similar research has never been carried out in the Kuantan Singingi area. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1959008 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1959008 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1959008 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1872888_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammad Azizi Author-X-Name-First: Mohammad Author-X-Name-Last: Azizi Author-Name: Masoud Salmani Bidgoli Author-X-Name-First: Masoud Salmani Author-X-Name-Last: Bidgoli Author-Name: Arash Taheri Author-X-Name-First: Arash Author-X-Name-Last: Taheri Title: The effect of ownership and management structure on family businesses performance Abstract: The study examines the structure of ownership and management of family businesses and investigates whether it influences the performance of family businesses or not. The interplay between family, ownership, and management of business creates a setting for family businesses that promotes the performance of the family businesses. Statistical population is family businesses of the food industry in Tehran Province of Iran. One hundred and sixty-three CEOs of family businesses of the food industry were analyzed. Data were collected using a questionnaire survey from their CEOs. We observe that the ownership and management structure of family businesses influence the performance of family businesses in a positive way. We conclude in accordance with other theories that companies owned by the families are characterized by higher performance. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1872888 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1872888 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1872888 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1960120_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Maya Indriastuti Author-X-Name-First: Maya Author-X-Name-Last: Indriastuti Author-Name: Anis Chariri Author-X-Name-First: Anis Author-X-Name-Last: Chariri Title: The role of green investment and corporate social responsibility investment on sustainable performance Abstract: Studies on green investment and corporate social responsibility (CSR) investment has been conducted by some researchers in the current and future trends of sustainable development. Many of them have focused on the relationship between CSR and financial performance, but only a few have examined how green investment, CSR investment, and sustainability are related to each other. Sustainable performance is based on three aspects: people-planet-profit, or also what is known as the triple bottom line concept. The sample for this study consisted of 132 manufacturing companies listed in the Indonesia Stock Exchange from 2016 to 2019. This study found that green investment and CSR investment positively affect financial performance and sustainable performance. Meanwhile, the financial performance has an insignificant effect on sustainable performance. Besides, financial performance cannot mediate the effect between green investment and CSR investment on sustainable performance. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1960120 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1960120 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1960120 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1939930_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Amneh Alkurdi Author-X-Name-First: Amneh Author-X-Name-Last: Alkurdi Author-Name: Amneh hamad Author-X-Name-First: Amneh Author-X-Name-Last: hamad Author-Name: Hussam Thneibat Author-X-Name-First: Hussam Author-X-Name-Last: Thneibat Author-Name: Mahmoud Elmarzouky Author-X-Name-First: Mahmoud Author-X-Name-Last: Elmarzouky Title: Ownership structure’s effect on financial performance: An empirical analysis of Jordanian listed firms Abstract: This study aims to examine the impact of the ownership structure on firm performance in the Jordan. This study employed the multiple-regression model and fixed regression effect to analyse the data. The sample included all Jordanian first market firms listed on the Amman Stock Exchange (ASE) from 2012 to 2018. The paper’s findings reveal a positive and significant relationship between institutional ownership and both accounting measure Return on Assets (ROA) and market measure Tobin’s Q (TQ). Other ownership structure types, such as concentration of ownership, also affect ROA and TQ. While managerial ownership shows a negative relationship with ROA, but there is no association with TQ. This study has broad and comprehensive practical implications that are good for policymakers. On the one hand, it adds to the debate on agency theory from the ownership structure and firm’s performance relationship. On the other hand, it helps the Jordanian Government formulate policies and regulations to strengthen corporate governance (CG), which increases the interests of all stakeholders in the Jordanian market. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1939930 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1939930 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1939930 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1959007_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Saba Gulzar Author-X-Name-First: Saba Author-X-Name-Last: Gulzar Author-Name: Nadia Ayub Author-X-Name-First: Nadia Author-X-Name-Last: Ayub Author-Name: Zuhair Abbas Author-X-Name-First: Zuhair Author-X-Name-Last: Abbas Title: Examining the mediating-moderating role of psychological contract breach and abusive supervision on employee well-being in banking sector Abstract: Previous research rarely examined the antecedents of employee well-being with the interactive effect of abusive supervision and mediating impact of psychological contract breach especially in the developing country context. Drawing upon the social exchange theory, this study attempts to bridge a research gap by investigating work engagement, work–life balance, and turnover intention with employee well-being directly and through the moderating and mediation effects of abusive supervision and psychological contract breach. To validate these relationships, 208 employees who are working in banks of Pakistan were investigated, through a survey-based questionnaire. The Smart PLS 3.0 was employed to measure the association and test the hypotheses in which structural equation modelling played a role in checking the relationships among variables. The results demonstrate that work engagement, work–life balance, and turnover intention directly affect employee well-being. This study also found that psychological contract breach has a partial mediation effect between work engagement, work–life balance, turnover intention, and abusive supervision with employee well-being. Additionally, this study shows that abusive supervision has a moderating impact between psychological contract breach and employee well-being. This study contributes to the literature and body of knowledge in human resource management and organizational behaviour. This study helps to better understanding employee well-being at micro-level in a service sector especially in developing country context (Pakistan). Finally, this study helps managers to express their feedback, suggestions, and interaction with employees. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1959007 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1959007 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1959007 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1997246_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Isaac Kibet Kiptoo Author-X-Name-First: Isaac Kibet Author-X-Name-Last: Kiptoo Author-Name: Samuel Nduati Kariuki Author-X-Name-First: Samuel Nduati Author-X-Name-Last: Kariuki Author-Name: Kennedy Nyabuto Ocharo Author-X-Name-First: Kennedy Nyabuto Author-X-Name-Last: Ocharo Title: Risk management and financial performance of insurance firms in Kenya Abstract: This study examined the relationship between risk management and the financial performance of insurance firms in Kenya over the period 2013–2020. The data was collected from 51 Insurance firms licensed to operate in Kenya as of 31 December 2020. Regression analysis was used and the results showed that risk management significantly affects the financial performance of insurance firms. In particular, the results indicate that credit risk negatively and significantly affects financial performance. The results suggest that firms with a higher proportion of non-performing receivables than total receivables perform poorly. Insurance firms should therefore put in place credit management strategies to ensure receivables are collected within the stipulated time to avoid cases of non-performing receivables and thus improve performance. The results also showed that market risk management positively and significantly affects financial performance. The findings imply that sound investment decisions result in an increase in investment income, which in turn increases financial performance. Insurance firms should therefore ensure proper management of their investments to boost performance. The findings also indicate that operational risk management positively and significantly affects financial performance. The findings suggest that proper management of firms’ operations results in reduced operating costs, which in turn result in an increase in net premiums and positively impact the performance of a firm. Insurance firms should thus implement proper operations management strategies to reduce costs and enhance financial performance. The results also indicate that liquidity risk management positively and significantly affects financial performance. The results imply that proper liquidity management ensures an increase in the proportion of current assets to current liabilities and in turn enhances the performance of a firm. Firms should thus ensure there is sufficient liquidity to discharge obligations when due to enhanced performance. This study demonstrates that risk management significantly affects the performance of insurance firms. Therefore, we recommend that directors and other stakeholders should put in place proper risk management strategies to boost financial performance. We also recommend that regulators and policymakers should come up with policies and regulations that will ensure firms adopt appropriate risk management strategies to enhance performance. The study contributes to the risk management literature by providing an empirical examination of the effect of the various risk management strategies adopted by insurance firms and gives recommendations that can be utilized by policymakers in assessing and reviewing risk management mechanisms. The study also gives recommendations to managers and other stakeholders regarding risk management mechanisms that can be adopted to boost the performance of a firm. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1997246 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1997246 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1997246 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1908760_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Kim Quoc Trung Author-X-Name-First: Nguyen Kim Author-X-Name-Last: Quoc Trung Title: The relationship between internal control and credit risk – The case of commercial banks in Vietnam Abstract: This study examines whether the agency problem regarding credit risk is a useful corporate governance mechanism for controlling credit risk. For this purpose, we estimate the impact of internal control and agency problems on credit risk in commercial banks in Vietnam from 2009 to 2018. First, in line with corporate governance theory, we find that the agency problem is a statistically significant variable in the model. This result expands the existing literature. Second, we show that internal control is a mechanism to resolve the conflict of interest between the principal and agent. The author especially emphasizes the unchanged correlation of each independent variable to the dependent variable during the merger and restructuring of Vietnamese commercial banks in 2015. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1908760 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1908760 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1908760 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1941586_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Umer Zaman Author-X-Name-First: Umer Author-X-Name-Last: Zaman Author-Name: Shahid Nawaz Author-X-Name-First: Shahid Author-X-Name-Last: Nawaz Author-Name: Owais Shafique Author-X-Name-First: Owais Author-X-Name-Last: Shafique Author-Name: Saba Rafique Author-X-Name-First: Saba Author-X-Name-Last: Rafique Title: Making of rebel talent through workplace ostracism: A moderated-mediation model involving emotional intelligence, organizational conflict and knowledge sharing behavior Abstract: Workplace deviant behavior (WDB) and workplace ostracism (WO) have emerged as one of the most toxic behaviors that breed self-protection and self-interest in today’s organizations. However, limited evidence is available on the underlying factors, such as organizational conflict (OC), knowledge-sharing behavior (KSB) and emotional intelligence (EI), in explaining the WO-WDB relationship. Hence, the present study aims to introduce and empirically validate a moderated-mediation model of workplace deviant behavior, involving WO, OC, KSB and EI, respectively. Drawing on study data from 250 officials in the higher education public sector institutions in Pakistan, and employing structural equation modeling with partial least squares, the findings revealed a significant positive effect of WO on WDB. Besides the validation of the mediating roles of OC and KSB, the findings also confirmed a significant moderating influence of EI. The study implications provide theoretical and practical insights to better interpret KSB, OI and EI in organizations that can generate effective deterrence towards WO and WDB. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1941586 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1941586 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1941586 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1957073_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jin Kyun Lee Author-X-Name-First: Jin Kyun Author-X-Name-Last: Lee Title: The effects of team identification on consumer purchase intention in sports influencer marketing: The mediation effect of ad content value moderated by sports influencer credibility Abstract: This study investigates the effects of team identification on consumer purchase intention in sports influencer marketing in South Korea. Specifically, it examines the mediation effect of ad content value moderated by sports influencer credibility in the relationship between team identification and purchase intention. Team identification positively affected consumer purchase intention and ad content value. Also, ad content value mediated the relationship between team identification and purchase intention. Sports influencer credibility moderated the mediation effect of ad content value on purchase intention as well as team identification. This study provides implications for planning sports influencer marketing in the South Korean market. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1957073 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1957073 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1957073 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1863175_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hanady Bataineh Author-X-Name-First: Hanady Author-X-Name-Last: Bataineh Title: The impact of ownership structure on dividend policy of listed firms in Jordan Abstract: This study investigates the impact of ownership structure on the dividend policy in Jordan. In particular, it aims to uncover the effects of family ownership, institutional ownership, foreign ownership, and state ownership on dividend decisions for a sample of 66 Jordanian industrial and service firms listed on the Amman Stock Exchange (ASE) for the period 2014–2017. Tobit Panel Regression is used to test the hypotheses of the study. The results show a significant positive association between institutional ownership and dividend yield, while foreign ownership is associated with a less likelihood of paying dividends. No evidence is found to support that family ownership and state ownership have an impact on dividend yield. Hence, the study provides a clear evidence that high institutional ownership as an external control mechanism increases the need to pay dividends. The results also indicate that Jordanian listed firms have highly concentrated ownership structures and are mainly dominated by families followed by financial institutions, then foreign investors while the state shows relatively lower ownership. The study recommends that investors should take into account ownership structure when making investment decisions to help them choose the best investment opportunities. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2020.1863175 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1863175 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1863175 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1973237_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Minh-Tri Ha Author-X-Name-First: Minh-Tri Author-X-Name-Last: Ha Title: Social capital and firm operational performance: The mediating roles of knowledge sharing Abstract: Personal or private relationships between leaders of construction firms and government officials are critical to a firm’s market success because they provide access to valuable information that their competitors do not. This study was carried out to investigate the associations between social capital dimensions, the sharing of knowledge and firm operational performance of small and medium-sized enterprises (SMEs) in the construction sector. Our study utilised a questionnaire-based survey design to gather online data using a convenience sampling method. To test the hypotheses, data obtained from 346 SMEs were analysed using structural equation modelling. Overall, other than the connection between structural social capital and explicit knowledge sharing, all social capital dimensions had a positive impact on both explicit and tacit knowledge sharing. Furthermore, explicit and tacit knowledge sharing positively influenced firm operational performance. Surprisingly, only cognitive social capital dimension was found to affect operational performance directly. Our study offers several practical implications regarding how firms can enhance improved operational performance in relation to advocating social capital dimensions and the sharing of knowledge. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1973237 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1973237 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1973237 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1896885_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Luc Phan Tan Author-X-Name-First: Luc Author-X-Name-Last: Phan Tan Title: Mapping the social entrepreneurship research: Bibliographic coupling, co-citation and co-word analyses Abstract: In recent years, social entrepreneurship has received an increasing attention from the academic community. Social entrepreneurship is a topic related to various areas such as economics, management, education, sociology, psychology, and it is not surprising that issues related to social entrepreneurship are always debated with various definitions, methods, and approaches. This study aims to establish networks and maps in social entrepreneurship based on a systematic review of 1361 publications from the Web of Science database. More specifically, three methods of bibliographic analysis, namely bibliographic coupling, co-citation and co-word analyses are used to explore publication rankings and the main clusters by each method, the most influential publications, authors, journals, and keywords are therefore identified. The results from this study help researchers locate their research, discover potential themes for future research, and make social entrepreneurship knowledge more accessible to new researchers and policymakers. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1896885 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1896885 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1896885 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1905217_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hart O. Awa Author-X-Name-First: Hart O. Author-X-Name-Last: Awa Author-Name: Nnachi K. Ikwor Author-X-Name-First: Nnachi K. Author-X-Name-Last: Ikwor Author-Name: Doris G. Ademe Author-X-Name-First: Doris G. Author-X-Name-Last: Ademe Title: Customer satisfaction with complaint responses under the moderation of involvement Abstract: Organizations build competitive advantage when they design recovery framework with recourse to disgusted customers, given that no two failure experiences are the same. This paper proposed a framework that links user-involvement to customer satisfaction with five complaint response instruments, and specifically, provides insight into how the relational and interactive effects of personal involvement in service-failure encounters create post-recovery satisfaction. Unstructured and semi-structured interviews were conducted with mobile-telephone subscribers/teachers from Federal Government Colleges (FGCs) in the South-Eastern, Nigeria. The findings show that regularity and significance of felt ordeals, and the service-officer’s willingness to interface with disgusted customers were antecedents of social interactions, socio-economic satisfaction, and positive word-of-mouth. However, the findings affirm the proposed framework, conform to the expectations of socio-emotional selectivity theory, and show that customer characteristics, user-involvement, failure-contexts, and providers’ interface to influence satisfaction with failure/recovery experiences. Based on the decay-time of the effects of recovery instruments, the paper recommended proactive and/or reactive approaches, especially on the recognition that failures driven by low-involvement features demand affective and non-pecuniary recoveries, as well as immediate and cumulative satisfaction; and those driven by high-involvement go for a hybrid of utilitarian and symbolic response interventions. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1905217 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1905217 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1905217 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1888669_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abdul Rasheed P. C Author-X-Name-First: Abdul Author-X-Name-Last: Rasheed P. C Author-Name: Iqbal Thonse Hawaldar Author-X-Name-First: Iqbal Thonse Author-X-Name-Last: Hawaldar Author-Name: Mallikarjunappa T Author-X-Name-First: Mallikarjunappa Author-X-Name-Last: T Title: Related party transactions and audit risk Abstract: Related Party Transactions (RPTs) are perceived as genuine transactions, which fulfill the economic needs of a company. However, the controlling shareholders may use RPTs as a tool for transferring the firm’s resources for their private benefit. The dual effect of RPTs, i.e., transaction efficiency and conflict of interest between the controlling shareholders and minority shareholders, increase audit risk and as a result, increases the audit fee. The Companies Act, 2013, and Clause 49 of the SEBI listing agreement mandate arm’s length principle of pricing of RPTs. However, there are situations in which the regulations are silent about the method of pricing, and this increases the risk of auditors for auditing RPTs. This study intends to examine the relationship between RPTs and audit risk in India, based on a sample of 1,182 firms covering a period from 31 March 2011 to 31 March 2018. Panel data methodology has been applied for empirical analysis and the results show that higher audit fee is an indication of resource transferring RPTs. The results prove that instead of reducing the complexity associated with RPTs, the new RPTs regulations increase audit fee as a result of the increases in audit risk. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1888669 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1888669 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1888669 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2002129_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Minh Ha Author-X-Name-First: Nguyen Author-X-Name-Last: Minh Ha Author-Name: Tran Thi My Ha Author-X-Name-First: Tran Thi My Author-X-Name-Last: Ha Author-Name: Pham Minh Vuong Author-X-Name-First: Pham Minh Author-X-Name-Last: Vuong Title: The effect of CEO characteristics on financial leverage: findings from listed companies in Vietnam Abstract: The research is conducted with the goal of determining the influence of CEO characteristics, including CEO experience, on the financial leverage of listed companies in Vietnam. Financial leverage is among the vital financial policies for any business. A review of upper echelons theory suggests direct influence of CEO characteristics on setting business policy and inevitably on firm financial leverage. To assess the effect of CEO characteristics on financial leverage, the paper conducts a generalized method of moments regression with the following dependent variables: CEO age, CEO experience, the level of education related to the economic industry of the CEO education, and CEO gender. The data studied consist of 770 observations on 110 companies listed on Vietnam’s two major stock exchanges, Ho Chi Minh Stock Exchange (HOSE) and Hanoi Stock Exchange (HNX), over the period 2012–2018. We found that CEO experience, CEO education, and CEO gender are significantly positively correlated with firm leverage whereas CEO age is negatively correlated. Our results also provide additional useful information for shareholders and investors in recruiting a new CEO or balancing CEO power in the business. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.2002129 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2002129 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:2002129 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1878979_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yahya Maresh H. Hazaa Author-X-Name-First: Yahya Maresh H. Author-X-Name-Last: Hazaa Author-Name: Faozi A. Almaqtari Author-X-Name-First: Faozi A. Author-X-Name-Last: Almaqtari Author-Name: Abdullah Al-Swidi Author-X-Name-First: Abdullah Author-X-Name-Last: Al-Swidi Title: Factors Influencing Crisis Management: A systematic review and synthesis for future research Abstract: The purpose of this study is to provide a comprehensive systematic literature review (SLR) of factors influencing crisis management (CM). The study attempts to assess the main areas that have been linked to and studied CM, and the research outlets that have been provided these research. The study adopts a qualitative approach and uses SLR method to collect relevant data. The study surveyed 223 studies from different research outlets, including the most reputed publishers; Emerald, Wiley, Elsevier, Springer, Taylor & Francis, SAGE, and Inderscience. The extracted articles are categorized into 8 areas based on their effect on CM. The most important factors are communication and social media, which have 66 studies with 4039 citations, leadership which have 40 studies with 2315 citations, followed by knowledge, governance, information technology, strategic planning, and professional entities, which have 38, 24, 23, 16, and 16 manuscripts with 2109, 1738, 301, 548, and 160 citations, respectively. The current study provides an open insight for academicians and researchers on the main areas of CM investigated by prior studies. It provides a novel contribution and comprehensive understating through highlighting what has been done and what is left to be done in respect to crisis management. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1878979 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1878979 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1878979 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1861729_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Huyen Ngo-Thi-Ngoc Author-X-Name-First: Huyen Author-X-Name-Last: Ngo-Thi-Ngoc Author-Name: Bang Nguyen-Viet Author-X-Name-First: Bang Author-X-Name-Last: Nguyen-Viet Title: Export performance: Evidence from agricultural product firms in Vietnam Abstract: This study defines and measures the key factors driving the export performance of agricultural product firms in Vietnam. It uses both qualitative and quantitative research: (i) the qualitative research is carried out through focus group discussions with 10 chief executive officers of firms (5 rice-exporting firms and 5 coffee-exporting firms) and (ii) the quantitative research is conducted through direct interviews with 232 owners or export managers of firms (rice-exporting and coffee-exporting firms) in Vietnam. The results show the following: (i) Export performance is affected by marketing strategies, the characteristics and capabilities of firms, management characteristics, domestic market characteristics, foreign market characteristics, and export barriers. (ii) Marketing strategies are affected by the characteristics and capabilities of firms, management characteristics, and foreign market characteristics. However, the research has certain limitations: (i) Due to limited resources in conducting the research, the sample size consisted of only 232 firms. (ii) This study employed the sampling technique of direct and email interview methods. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2020.1861729 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1861729 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1861729 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2004807_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohd Ashari Bakri Author-X-Name-First: Mohd Ashari Author-X-Name-Last: Bakri Title: Moderating effect of audit quality: The case of dividend and firm value in Malaysian firms Abstract: This paper aimed to examine the effect of dividend on firm value, as well as the impact of audit quality on the relationship between dividend and firm value in Malaysian firms, which was measured via financial statements audited by four large-sized audit firms (henceforth the Big Four). The model projected was assessed by using Pooled Ordinary Least Square (OLS), panel random, and fixed effect regression. To ensure robust results, firm fixed effect were also employed. The results revealed that dividends negatively affected firm value, whereas audit quality moderated the relationship between the variables. The outcomes were robust even in further consideration of endogeneity concerns, specifically the omitted variable bias and reverse causality (i.e. firm fixed effect and Generalized Method of Moments (GMM)). The study findings provide novel information applicable for managers to devise investment strategies in the Malaysian market. The implication from this finding can be very useful for a manager to devise their strategy, especially by looking into the moderating effect of audit quality in mitigating information asymmetry that surrounds within dividend and firm value relationship. To the author’s knowledge, this paper contributes significantly towards dividend and firm value literature by being the pioneering introduction into the moderating effect of audit quality, especially in the context of emerging markets. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.2004807 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2004807 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:2004807 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1885574_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sumreen Khalil Author-X-Name-First: Sumreen Author-X-Name-Last: Khalil Title: Marketing–Quality Interface: An Empirical Analysis of FMCG Customers Abstract: This research intends to study the interface of key concepts of Marketing and Quality in relation to Fast Moving Consumer Goods (FMCG) Customers. Marketing variables i.e. product, price, place and promotion are exogenous variables, quality perception is the endogenous variable whereas Word of Mouth (WOM) is the mediating variable for this study. For achieving the objectives of this research and test the developed hypotheses, a quantitative research strategy has been followed. In order to collect data, on the basis of literature, a questionnaire has been developed by the researcher. This research has significance in terms of its contribution both theoretically and practically as it has developed an instrument for measuring FMCG customers’ quality perception. Moreover, a model has also been developed which is statistically validated. Data have been collected from 466 customers from Lahore using Stratified Random Sampling Technique. AMOS has been used for developing structural model and testing of hypotheses. Findings of the research conclude that all marketing variables i.e. price, place and promotion except product has an interface with perceived quality of FMCG customers and these relationships are mediated through WOM. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1885574 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1885574 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1885574 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1956066_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sahat Aditua Fandhitya Silalahi Author-X-Name-First: Sahat Aditua Fandhitya Author-X-Name-Last: Silalahi Author-Name: Fachrurazi Fachrurazi Author-X-Name-First: Fachrurazi Author-X-Name-Last: Fachrurazi Author-Name: Achmad Muchaddam Fahham Author-X-Name-First: Achmad Author-X-Name-Last: Muchaddam Fahham Title: The role of perceived religiosity in strengthening celebrity endorser’s credibility dimensions Abstract: This present study investigates the moderating effect of celebrity endorsers’ perceived religiosity in the relationship between dimensions in source credibility theory and consumers’ purchase intention. A self-administered survey was conducted using mock-up stimuli to 505 respondents in major universities located in Jakarta, Indonesia. Subsequently, exploratory and confirmatory factor analysis was employed, followed by regression analysis using AMOS 24.0 to test the hypotheses. The results revealed that endorsers’ perceived religiosity significantly strengthened the influences of trustworthiness and attractiveness dimensions toward consumers’ purchase intention. Conversely, perceived religiosity did not significantly strengthen the effect of expertise on consumers’ purchase intention. Theoretically, this present study fulfills the knowledge gap of the influence of perceived religiosity construct on the relationship between source credibility dimensions and consumers’ purchase intention. While practically, this present study provides suggestions for marketers to involve the celebrity’s perceived religiosity dimensions to increase their endorsement campaigns’ credibility and effectiveness. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1956066 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1956066 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1956066 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1969766_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rejoice Jealous Tobias-Mamina Author-X-Name-First: Rejoice Jealous Author-X-Name-Last: Tobias-Mamina Author-Name: Eugine Tafadzwa Maziriri Author-X-Name-First: Eugine Tafadzwa Author-X-Name-Last: Maziriri Author-Name: Elizabeth Kempen Author-X-Name-First: Elizabeth Author-X-Name-Last: Kempen Title: Determinants of consumer-generated-content usage for apparel shopping: The moderating effect of gender Abstract: This study determined the influence of perceived ease of use, perceived enjoyment, trustworthiness, knowledge and competence as potential determinants of consumer-generated-content usage for apparel shopping in a sample of young adult consumers. The data was obtained from 455 young adult social media users using an anonymous questionnaire and the model was tested through structural equation modelling (SEM) approach. The eleven hypotheses were empirically tested. The findings confirmed all hypotheses in a significant way, with the exception of H2, H3, H5 and H7. Important to note on the study results is that while perceived usefulness has positively affected the attitude, its relationship with the intention to use consumer-generated content is not significant. However, knowledge and competence strongly influence attitudes. The indirect effect of perceived usefulness on intention via attitude, the mediating impact of perceived usefulness on the relationship between perceived ease of use and intention, the mediating effect of knowledge and competence on the relationship between perceived enjoyment and attitude have all been confirmed. This study stands to add new knowledge to the present body of consumer behaviour literature in Africa—a context that is often ignored by academics in developing countries. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1969766 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1969766 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1969766 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1930870_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Minh Ha Author-X-Name-First: Nguyen Author-X-Name-Last: Minh Ha Author-Name: Pham Tuan Anh Author-X-Name-First: Pham Author-X-Name-Last: Tuan Anh Author-Name: Xiao-Guang Yue Author-X-Name-First: Xiao-Guang Author-X-Name-Last: Yue Author-Name: Nguyen Hoang Phi Nam Author-X-Name-First: Nguyen Author-X-Name-Last: Hoang Phi Nam Title: The impact of tax avoidance on the value of listed firms in Vietnam Abstract: The study aims to examine the impact of tax avoidance on the value of listed firms in Vietnam. Using a sample of 209 non-financial businesses listed on the Ho Chi Minh Stock Exchange (HOSE) in Vietnam for the period 2010–2018 and the Panel-Corrected Standard Errors (PCSE) to overcome the model’s errors, we show that tax avoidance has a negative impact on the value of businesses at a 10% significance level. In addition, other variables, such as foreign ownership, investment, return on assets, leverage, the growth rate, firm size, sales index, and age of the firm, have a positive impact on firm value. In addition, variables such as state ownership and total accruals have a negative impact on firm value, and most of them are highly robust. However, firm size and the firm growth rate are not statistically significant in the study. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1930870 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1930870 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1930870 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1984626_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Kim Quoc Trung Author-X-Name-First: Nguyen Kim Author-X-Name-Last: Quoc Trung Title: Determinants of small and medium-sized enterprises performance: The evidence from Vietnam Abstract: This paper estimates the factors affecting Vietnamese small and medium-sized enterprises (SMEs) listed on the Hanoi Stock Exchange and the Chi Minh City Stock Exchange between 2009 and 2019. The author adopts a quantitative method (the “Generalized Method of Moments”-GMM) to investigate six statistically significant variables positively affecting SMEs’ performance at 5%. These variables include the profitability lag, firm size, leverage ratio, revenue growth, gross domestic product growth, and the quality of national governance. One of the significant contributions of this study to the literature is to consider the leverage ratio as a tool to improve SMEs’ performance, and national governance quality is a mechanism to enhance SMEs’ efficiency. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1984626 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1984626 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1984626 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1935084_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Gunjan Gumber Author-X-Name-First: Gunjan Author-X-Name-Last: Gumber Author-Name: Jyoti Rana Author-X-Name-First: Jyoti Author-X-Name-Last: Rana Title: Who buys organic food? Understanding different types of consumers Abstract: Globally, concerns regarding consumers’ food quality and safety have increased. There is an increase in the search of alternative healthy and safe food that also enhances immunity. Organic food eliminates most of the concerns that consumers have. Market experts expect the Indian domestic organic food market to grow rapidly in the coming years. This study aims to understand the characteristics, attitudes, and buying patterns of different types of consumers so that producers, sellers, and the government can design appropriate marketing strategies. To study the attitude of consumers, the Multi-attribute Model was used. A survey was conducted in Delhi-NCR, and data was obtained from 556 consumers. Through Exploratory Factor Analysis, six factors were derived: health, humanity, and environment; obstacles in buying; trust and confidence; fundamental knowledge; tradition and culture; and social acceptance and status. Based on these factors, and with cluster analysis, consumers were classified into five segments: incognizant consumers, unconcerned consumers, critical consumers, conservative consumers, and congruent consumers. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1935084 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1935084 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1935084 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1968731_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Eugine Tafadzwa Maziriri Author-X-Name-First: Eugine Tafadzwa Author-X-Name-Last: Maziriri Author-Name: Tarisai Fritz Rukuni Author-X-Name-First: Tarisai Fritz Author-X-Name-Last: Rukuni Author-Name: Tinashe Chuchu Author-X-Name-First: Tinashe Author-X-Name-Last: Chuchu Title: Factors influencing food consumption satisfaction and purchase decisions of restaurant consumers Abstract: This research examined how multi-sensory dimensions like sight, sound, and smell would influence customer attitudes toward quick-service restaurants, restaurant patronage intentions, food purchasing decisions, food consumption satisfaction, restaurant attachment, repurchase intention, and positive word of mouth in South African quick-service restaurants. The research embraced a quantitative approach. An online questionnaire was used to collect data from restaurant customers in the Bloemfontein metropolitan. The hypotheses were analysed by applying structural equation modelling. The results uncovered that the study variables were significantly associated and surprisingly, restaurant attachment had a negative and insignificant effect on positive word of mouth. This research adds new fresh knowledge to the established body of knowledge in the context of restaurant food consumption behaviour. This area has little research attention in developing African countries like South Africa. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1968731 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1968731 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1968731 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1948795_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Michael Karikari Appiah Author-X-Name-First: Michael Karikari Author-X-Name-Last: Appiah Author-Name: Bayu Taufiq Possumah Author-X-Name-First: Bayu Taufiq Author-X-Name-Last: Possumah Author-Name: Nur Azura Sanusi Author-X-Name-First: Nur Azura Author-X-Name-Last: Sanusi Title: Identifying and prioritizing factors of the formation of investment strategy in the Ghana’s downstream oil and gas industry Abstract: We present a new model to identify and prioritize factors affecting small and medium enterprises (SMEs) investment intentions by integrating existing models. Structured questionnaire is used to sample respondents from the Ghanaian SMEs between 2017 and 2018. Data analyses have been conducted using variance-based Smart Partial Least Square (SmartPLS) technique. The major findings of the study are that macro environment factors, resource competitive strategies and oil and gas policy-specific factors are the significant determinants of SMEs investment intentions. Again, the study revealed that the resource competitive strategies significantly mediate the relationship between macro environment factors, industry force, oil and gas policy support and investment intentions. These results are robust and consistent with resource-based view, theory of constraint and theory of strategic positioning. Moreover, these results contribute new knowledge towards developing investment strategy for the downstream oil and gas industry. Besides, these findings have managerial implications needed by policy makers to renew commitment and provide the needed framework to investors to enhance indigenous participation in the industry. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1948795 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1948795 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1948795 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1930499_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Pendo Shukrani Kasoga Author-X-Name-First: Pendo Shukrani Author-X-Name-Last: Kasoga Author-Name: Amani Gration Tegambwage Author-X-Name-First: Amani Gration Author-X-Name-Last: Tegambwage Title: An assessment of over-indebtedness among microfinance institutions’ borrowers: The Tanzanian perspective Abstract: The introduction of microfinance institutions is viewed as the best alternative source of financial services for low-income earners as a means to raise their income and reduce poverty. However, empirical research has indicated that the majority of microfinance institutions’ borrowers are over-indebted. Over-indebtedness has negative consequences for debtors, creditors, and for the economy as a whole. Since over-indebtedness is a context-specific phenomenon, it lacks universally accepted indicators. This study aims to validate indicators of over-indebtedness and examine the situation of over-indebtedness among micro-borrowers in the context of Tanzania. A survey of 535 micro-borrowers was conducted using a semi-structured questionnaire. Descriptive, thematic, and logistic regression techniques were employed for data analysis. Findings show that debt-to-income ratio, multiple borrowing, and delinquency have a positive and significant effect on over-indebtedness. Further, findings indicate that over-indebted micro-borrowers in Tanzania spend 75% or more of monthly income on servicing debts; are in the state of delinquency; are unable to meet basic needs due to loan repayment expenditure, have three or more credit commitments, and are in delinquency. To reduce over-indebtedness and hence poverty among micro-borrowers, microfinance institutions are advised to monitor debt levels among micro-borrowers, and reschedule loan repayment plans to already over-indebted micro-borrowers. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1930499 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1930499 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1930499 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1869362_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sabtain Fida Author-X-Name-First: Sabtain Author-X-Name-Last: Fida Author-Name: Muhammad Naveed Author-X-Name-First: Muhammad Author-X-Name-Last: Naveed Title: Novel insights into banking risk structure: empirical evidence from nexus of financial, governance, and industrial landscape through nested tested modeling. Abstract: The present study brings new insights to investigate the empirical estimation of banking risk behavior through advanced mechanisms. Consistent with the need to comply with the new age of finance, this study uniquely banks its case by employing nested tested modeling through a nexus of bank-specific parameters, governance mechanism, and industry dynamics. The panel estimation based on the data set of all listed Pakistani banks from 2004 to 2018 substantiates the relative significance of customized advanced econometric models to understand the banking risk structure in an integrative methodical manner. The findings manifest exacerbation of banking risk from bank-level parameters of equity investments and advances' maturity, whereas investments driving sovereign support abbreviate bank risk parametrically. The governance mechanism mainly stipulates the efficacious role of governance structures to abbreviate banking risk. Moreover, the multifarious influence of industry dynamics of concentration and munificence abridges standalone and asset return risk, whereas accelerating total risk. Industrial dynamism also adversely affects total bank risk. The applied perspective of study offers advanced working knowledge to risk managers, policymakers, and financial institutions to comprehend the risk management framework. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2020.1869362 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1869362 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1869362 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1935661_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kazeem Abimbola Sanusi Author-X-Name-First: Kazeem Abimbola Author-X-Name-Last: Sanusi Author-Name: Forget Mingiri Kapingura Author-X-Name-First: Forget Mingiri Author-X-Name-Last: Kapingura Title: Pension funds as fuel for overall investment level and economic growth: An empirical insight from South African economy Abstract: This study explores the impact of accumulated pension funds on the investment level and economic growth in South Africa using Bayesian Linear Regression (BLR) model. Time series data on Gross Domestic Product (GDP), total official pension funds and gross fixed capital formation (as a proxy for total investment level) from 1990(Q1) to 2019(Q3) were employed. The study makes use of MCMC (Markov Chain Monte Carlo) algorithm to obtain regression model parameters. The empirical findings from Bayesian Linear Regression estimation suggest that the mean effects of pension funds on economic growth and investment level in South Africa are approximately zero. The empirical conclusion is further corroborated by FMOLS results, which show that accumulated pension funds have no significant impact on the overall investment level and economic growth in South African economy. The study recommends that policy makers and the pension funds regulators have to come up with workable means by which pension funds can be invested to significantly benefit the economy; at the same time, ensuring the safety of the invested funds so as not to jeopardize the interest of pension funds owners. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1935661 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1935661 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1935661 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1886472_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Miao Miao Author-X-Name-First: Miao Author-X-Name-Last: Miao Author-Name: Dinkneh Gebre Borojo Author-X-Name-First: Dinkneh Gebre Author-X-Name-Last: Borojo Author-Name: Jiang Yushi Author-X-Name-First: Jiang Author-X-Name-Last: Yushi Author-Name: Tigist Abebe Desalegn Author-X-Name-First: Tigist Abebe Author-X-Name-Last: Desalegn Title: The impacts of Chinese FDI on domestic investment and economic growth for Africa Abstract: This study examines the role of domestic governance quality on the relationship between Chinese foreign direct investment (FDI), domestic investment, and African countries’ economic growth. The study utilized a larger dataset of Chinese FDI to 44 African countries applying the two-step system GMM estimation method for 2003–2017. This study’s findings reveal that Chinese FDI’s impact on economic growth is conditional to improving African countries’ aggregate and each component of individual governance indicators used to represent the countries’ institutional quality. The impact of Chinese FDI on African countries’ domestic investment is robustly positive. Besides, improvement in the governance environment stimulates the effect of Chinese FDI on domestic investment. More specifically, control of corruption, government effectiveness, and voice and accountability have mediating roles in the nexus of Chinese FDI and African countries’ domestic investment. Thus, African countries aiming to attract Chinese FDI and promote their economic growth and domestic investment need to improve governance quality. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1886472 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1886472 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1886472 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1883221_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bayan Farhan Author-X-Name-First: Bayan Author-X-Name-Last: Farhan Title: A new strategic leadership model for surviving and coping: Lessons from Canada’s leadership approach to COVID-19 Abstract: In order to improve leadership effectiveness, it is critical to highlight leadership approaches and practices that contribute to improving situations of uncertainty and instability. This paper investigates and reviews Canada’s leadership at the federal level during the COVID-19 pandemic to propose a new leadership model that explains what leadership looks like and how it can make a difference in a time dominated by uncertainty and instability. The primary benefit of this new model is identifying leadership practices for coping and surviving unpredicted crises through four stages: Gathering, Protecting, Challenging, and Integrating. This novel focus on the specific situation of the COVID-19 crisis has important implications for leadership effectiveness and development. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1883221 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1883221 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1883221 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1875542_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bora Ly Author-X-Name-First: Bora Author-X-Name-Last: Ly Title: The implication of FDI in the construction industry in Cambodia under BRI Abstract: There is clear evidence that building infrastructure contributes to a country’s rising economy and improved well-being. Belt and Road Initiative (BRI) expansion operations are mainly designed to make the infrastructure necessary and increase physical connectivity. The purposes of this article are to discuss the implication of FDI in Cambodia under the BRI initiatives on Diamond Island and Golden Silver Gulf Resort as the cases. This work uses a qualitative method and two theoretical frameworks of Ownership-Location-Internalization (OLI) and Investment Development Path (IDP) to investigate the cases. The inward FDI returns in Cambodia have triumphed, but not they all have been met so far. However, it can be a way of hindering potential benefits to spillover effects and obstacles for Cambodian workers. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1875542 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1875542 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1875542 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1969631_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Umer Zaman Author-X-Name-First: Umer Author-X-Name-Last: Zaman Author-Name: Murat Aktan Author-X-Name-First: Murat Author-X-Name-Last: Aktan Author-Name: Madeeha Gohar Qureshi Author-X-Name-First: Madeeha Author-X-Name-Last: Gohar Qureshi Author-Name: Funda Bayrakdaroglu Author-X-Name-First: Funda Author-X-Name-Last: Bayrakdaroglu Author-Name: Shahid Nawaz Author-X-Name-First: Shahid Author-X-Name-Last: Nawaz Title: Every storm will pass: Examining expat’s host country-destination image, cultural intelligence and renewed destination loyalty in COVID-19 tourism Abstract: The massive cultural transformation in the pandemic-paused tourism industry has revamped loyalty towards destinations, thus prompting scholarly attention towards global expats who were rarely considered in tourism research. Drawing on data from 266 expats in South Korea, the study examined the effects of country image (CYI), destination image (DNI), and expat’s cultural intelligence (ECLI) on expat’s renewed destination loyalty (EDLY) in COVID-19 tourism. Using partial least squares structural modeling (PLS-SEM), we show that expat’s cultural intelligence has a significant influence on destination image and expat’s destination loyalty. Moreover, the study provides new empirical evidence that destination image mediates country image and expat’s destination loyalty in the COVID-19 tourism. The study findings underpin policy interventions to rescue tourism destinations under COVID-19 crisis, as well as restore loyalty towards destinations in the post-COVID-19 global tourism. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1969631 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1969631 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1969631 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1883222_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Belal Ali Abdulraheem Ghaleb Author-X-Name-First: Belal Ali Abdulraheem Author-X-Name-Last: Ghaleb Author-Name: Sumaia Ayesh Qaderi Author-X-Name-First: Sumaia Ayesh Author-X-Name-Last: Qaderi Author-Name: Ahmad Almashaqbeh Author-X-Name-First: Ahmad Author-X-Name-Last: Almashaqbeh Author-Name: Ameen Qasem Author-X-Name-First: Ameen Author-X-Name-Last: Qasem Title: Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan Abstract: This study examines the relationship between corporate social responsibility (CSR) reporting, board gender diversity (BGEND) and real earnings management (REM). It also investigates how the relationship between CSR reporting and REM differs between gender-diverse and non-diverse firms. Content analysis was used to measure CSR reporting. The ordinary least square regression is used to examine the relationships for a sample of 475 firm-year observations listed on the Amman Stock Exchange during 2011–2016. The results show that CSR reporting is significantly and negatively associated with REM in the Jordanian market. Nevertheless, BGEND is negatively and significantly related to REM. More importantly, the results show that BGEND moderates the CSR-REM relationship. Further, when the sample is split into board gender-diverse and non-diverse firms, the CSR-REM significant negative relationship is evident only in the former, corroborating the moderating role of the BGEND in Jordan. This study contributes to the literature on CSR, BGEND, and REM by offering evidence for the moderating role of BGEND on the CSR-REM relationship, supporting the view that females are more sensitive to ethics. Regulators and stakeholders should be aware of the potential effect of engagement in CSR reporting and the benefits of having a gender-diverse board on financial reporting quality. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1883222 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1883222 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1883222 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1962487_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Majid M. Goaill Author-X-Name-First: Majid M. Author-X-Name-Last: Goaill Author-Name: Mohammed, A. Al-Hakimi Author-X-Name-First: Mohammed, A. Author-X-Name-Last: Al-Hakimi Title: Does absorptive capacity moderate the relationship between entrepreneurial orientation and supply chain resilience? Abstract: Supply chain resilience (SCR) is often seen as a dynamic capability that enables firms to effectively cope with disruptions and unforeseen events in the business environment. However, empirical research focusing on influencing factors on SCR is still limited. Based on the resource-based view (RBV) and the dynamic capabilities theory (DCT), we examine if absorptive capacity (AC) does in fact moderate the relationship between entrepreneurial orientation (EO) and SCR. Drawing upon a sample of 171 Yemeni manufacturing SMEs, we tested the relationships in the proposed model. The findings of the data analysis using SmartPLS show that EO positively affects SCR, further, AC positively moderates the relationship between EO and SCR. With this outcome, it is expected that SME managers in Yemen demonstrate significant interest in developing the AC of their firms. This has implications that with the development of AC, it is expected that SMEs will be able to utilize the full potential of EO to improve SCR. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1962487 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1962487 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1962487 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1898316_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hnin Nu Nu Lwin Author-X-Name-First: Hnin Nu Nu Author-X-Name-Last: Lwin Author-Name: Prattana Punnakitikashem Author-X-Name-First: Prattana Author-X-Name-Last: Punnakitikashem Author-Name: Trin Thananusak Author-X-Name-First: Trin Author-X-Name-Last: Thananusak Title: The level and determinants of international patient satisfaction with dental tourism in Bangkok, Thailand Abstract: Along with the medical tourism industry, dental tourism has become a trending industry as many patients travel around the world to receive dental treatment. This research aims to analyze the level of international patient satisfaction with the dental tourism experience in Bangkok, and to identify the determinants that significantly influence patient satisfaction. This study applied a cross-sectional research design and a quantitative research method. The data were collected using questionnaires. A total of 106 respondents were involved in this study. Descriptive statistics, correlation and multiple linear regression analyses were performed to address the research objectives of the study. It was found that international patients are highly satisfied with their dental tourism experiences in Bangkok. In addition, the results showed that quality of dental treatment, location accessibility and destination appeal have a positive and significant influence on dental tourist satisfaction. This study provides valuable inputs for dental care providers by highlighting the determinants and their relationships to dental tourist satisfaction to overcome challenges in this competitive market. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1898316 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1898316 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1898316 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1984625_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohannad Sami Tawaha Author-X-Name-First: Mohannad Sami Author-X-Name-Last: Tawaha Title: The study of the mutual effect between crisis strategies (Covid-19) and the organizational culture and organizational strategic orientation in private Jordanian universities Abstract: The research aims at studying the mutual effect between the crisis strategies (Corona), organizational strategies and organizational culture in private Jordanian universities. (384) questionnaires were distributed by email to faculty members who perform administrative works, like the Head of Department and the Faculty Dean. However, only (250) were returned. The research used Partial Least Square Structural Equation Model (PLS-SEM) techniques. The results showed that the organizational strategic orientation was negatively affecting the crisis management strategies (Corona crisis). In addition, the result revealed a significant positive relationship between organizational strategic orientation and organizational culture. Moreover, organizational culture has a significant effect on the crisis management strategies (Corona crisis) in private universities. Furthermore, the results showed that organizational culture mediate the effect of organizational strategic orientation on crisis management strategies (Corona crisis). Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1984625 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1984625 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1984625 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1943243_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Andrew N. Mason Author-X-Name-First: Andrew N. Author-X-Name-Last: Mason Author-Name: Matt Brown Author-X-Name-First: Matt Author-X-Name-Last: Brown Author-Name: Kevin Mason Author-X-Name-First: Kevin Author-X-Name-Last: Mason Author-Name: John Narcum Author-X-Name-First: John Author-X-Name-Last: Narcum Title: Pandemic effects on social media marketing behaviors in India Abstract: This research examined the effects of the COVID-19 pandemic on social media marketing in India. There is little research on the impact of a pandemic on consumer behaviors. To address this gap, this exploratory study surveyed Indian consumers’ social media behaviors. Observations from 313 Indian consumers were collected to compare how their social media behaviors for consumer decision-making have changed since the COVID-19 pandemic started. A Wilcoxon signed-rank test was used to test mean differences in social media behaviors prior to and after the COVID-19 pandemic began. The findings demonstrated increased usage of social media as a tool for consumer decision-making. With the global reach of the COVID-19 pandemic, the implications of a growing prominence of social media in consumer-decision making are likely relevant to most nations. Recommendations for the use of social media as a marketing tool are provided. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1943243 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1943243 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1943243 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1876296_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shimiao Li Author-X-Name-First: Shimiao Author-X-Name-Last: Li Author-Name: Nor Siah Jaharuddin Author-X-Name-First: Nor Siah Author-X-Name-Last: Jaharuddin Title: Influences of background factors on consumers’ purchase intention in China’s organic food market: Assessing moderating role of word-of-mouth (WOM) Abstract: The present study aims to clarify how background factors influence consumers’ intention of purchasing organic food from individual, social, and information perspectives (i.e., health consciousness, self-perceived vegetarian, as well as labeling). Another aim is to explore the moderating role of word-of-mouth (WOM) in relationship between purchase intention and purchase decision to fill in the intention-behavior gap in the field of behavior of purchasing organic food. The data were acquired through purposive sampling method by distributing questionnaires among organic food consumers. 280 out of 306 questionnaires were valid to proceed to statistical analysis. All proposed hypotheses were verified through structural equation modeling (SEM) and SPSS PROCESS regression analysis. As suggested from the study results, except for hedonistic motivation factor, the other background factors (i.e., individual, social, and information) significantly impacted consumers’ purchase intention. Moreover, the relationship between purchase intention and purchase decision was significantly moderated by word-of-mouth (WOM). The present study sheds light on how to motivate consumers’ purchase intention by stressing vital background factors from individual (i.e., purchase attitude and health consciousness), social (i.e., self-perceived vegetarian and environmental concern), and information perspectives (i.e., labeling and social media information). Besides, a novel insight is presented for marketers on how to deepen the relationship between consumers’ purchase intention and purchase decision via the moderating effect of word-of-mouth (WOM). Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1876296 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1876296 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1876296 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1965459_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nermin Khalifa Author-X-Name-First: Nermin Author-X-Name-Last: Khalifa Author-Name: Mona Abd Elghany Author-X-Name-First: Mona Author-X-Name-Last: Abd Elghany Author-Name: Marwa Abd Elghany Author-X-Name-First: Marwa Author-X-Name-Last: Abd Elghany Title: Exploratory research on digitalization transformation practices within supply chain management context in developing countries specifically Egypt in the MENA region Abstract: With no doubt, the adoption of Artificial Intelligence applications in customer service reduces the time to market. Nevertheless, the question remains whether or not its adoption in production and logistics will transform the supply chain into a more agile one in developing countries context. Manufacturers are increasingly facing global competition to fulfil incoming orders within limited lead time, and in compliance with the international quality standards, also supporting a customised service. The emergence of industry 4.0 brought many promises to the leading firms. This research paper gives insight information for applying AI algorithms in production cycle then monitoring the production process and subsequently leading to strategic and tactical engineering decisions through the investigation of a number of case studies. The investigation demonstrates that incorporating AI technologies and machine learning opens up fresh perspectives on a variety of topics, including warehousing and logistics management, cooperation, and supply chain management. AI is embraced by business for productivity improvement, given the fact that the more AI adoption rate, the less employment rate and wages will be. Information & Communication Technology alignment model is endorsed in this paper in order to grant fostering of an environment that streamlines, incentivizes and supports AI expansion prior the implementation of any AI practices to ensure its successful and justified investments. The research concludes that the process is extremely challenging in the context of emerging economies which is restricted with low wages rate, inadequate labour skills and insufficient financial resources. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1965459 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1965459 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1965459 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1930500_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Gede Ariadi Author-X-Name-First: Gede Author-X-Name-Last: Ariadi Author-Name: Surachman Author-X-Name-First: Author-X-Name-Last: Surachman Author-Name: Sumiati Author-X-Name-First: Author-X-Name-Last: Sumiati Author-Name: Fatchur Rohman Author-X-Name-First: Fatchur Author-X-Name-Last: Rohman Title: The effect of lean and agile supply chain strategy on financial performance with mediating of strategic supplier integration & strategic customer integration: Evidence from bottled drinking-water industry in Indonesia Abstract: This study analyses the importance of lean supply chain strategy (SCS) and agile SCS in Indonesia’s bottled water industries, influencing the financial performance through mediating variables. Using the resource-based view (RBV) theory and relational view to investigate these relations, a series of hypotheses are developed, considering strategic supplier integration (SSI), strategic customer integration (SCI) as a mediator variable. The study analyses structural equation modeling (SEM) derived by observed data from 139 firms in Indonesia. The research analyzes how lean SCS and agility SCS on financial performance is affected by SSI and SCI. The paper supports the literature on lean SCS and agile SCS by theoretically elucidating and empirically revealing how SSI and SCI collaborating affect a positive relationship between lean SCS & agile SCS and financial performance. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1930500 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1930500 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1930500 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1875548_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Barnabas Amu Author-X-Name-First: Barnabas Author-X-Name-Last: Amu Author-Name: Evans S. Osabuohien Author-X-Name-First: Evans S. Author-X-Name-Last: Osabuohien Author-Name: Philip O. Alege Author-X-Name-First: Philip O. Author-X-Name-Last: Alege Author-Name: Jeremiah O. Ejemeyovwi Author-X-Name-First: Jeremiah O. Author-X-Name-Last: Ejemeyovwi Title: Impact of Real Shocks on Business Cycles in selected Sub-Saharan African Countries Abstract: This study examines business cycle fluctuations in selected Sub-Saharan African (SSA) countries. The study measures the impact of selected real shocks, namely: terms of trade shocks, commodity price shocks, and government spending shocks, on macroeconomic fluctuations in SSA. The impact of the selected shocks was measured by the Bayesian Panel Vector Autoregression (BPVAR) technique. It was ascertained from the results that real (i.e. productivity) shocks drive business cycles (macroeconomic fluctuations) in SSA countries which support theoretical inclination. Furthermore, from the empirical analysis, terms of trade shocks possess the highest positive impact on business cycles. At the same time, government expenditure has the highest negative impact on business cycle among the three selected real shocks across the SSA region. Thus, the study recommends that government institutions in SSA should embark on sound fiscal policy plan along with monetary policy to stabilise the economy during recessions and expansions. The study highlights the need for diversification of the export base of SSA countries to mitigate terms of trade losses usually occasioned by unfavourable commodity price shocks. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1875548 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1875548 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1875548 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1978370_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ni Luh Putu Indiani Author-X-Name-First: Ni Luh Putu Author-X-Name-Last: Indiani Author-Name: Sagung Ningrat Shinta Febriandari Author-X-Name-First: Sagung Ningrat Shinta Author-X-Name-Last: Febriandari Title: Key antecedents of consumer purchasing behaviour in emerging online retail market Abstract: Despite rapid growth in Indonesian e-commerce transactions, the profile is far below its actual potential compared to other Asian countries. It implies a low intention of Indonesians to conduct an online purchase. Therefore, a study that examines key factors that influence online purchase intention becomes necessary. This research aimed to analyse the influence of perceived benefit and perceived risk toward online purchase intention and actual purchase. A survey was conducted to collect data. Respondents were consumers who have bought retail products online. This study received 450 valid samples. Data was analysed using Partial Least Square. The result showed online purchase intention positively and significantly influence actual purchase. Perceived benefit has a positive and significant influence on online purchase intention and actual purchase. Remarkably, perceived risk does not exert a significant influence on online purchase intention and actual purchase. These insignificant relationships are allegedly due to online practices implemented in the marketplace as well as the respondents’ characteristics. As managerial implications, it is recommended that online retailers emphasize the benefits of online shopping in their communication material and provide enhanced benefits to online consumers to increase online sales. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1978370 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1978370 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1978370 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1872889_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Supaporn Chai-Arayalert Author-X-Name-First: Supaporn Author-X-Name-Last: Chai-Arayalert Author-Name: Ketsaraporn Suttapong Author-X-Name-First: Ketsaraporn Author-X-Name-Last: Suttapong Author-Name: Weerasak Kong-Rithi Author-X-Name-First: Weerasak Author-X-Name-Last: Kong-Rithi Title: Systematic approach to preservation of cultural handicrafts: Case study on fabrics hand-woven in Thailand Abstract: This study aimed to create the ability to maintain significant content to efficiently preserve the Thai hand-woven fabrics and to avoid the extinction of related skills and information. An online platform has the potential to be used as a medium to access the cultural heritage resources. The objectives of this study were to digitise, access, and preserve cultural materials in a case study on Thai hand-woven fabrics by use of a digital platform. The study provides a systematic approach that enhances the design of an online platform to facilitate digitization, accessibility, and preservation of cultural heritage resources associated with Thai Handicrafts, in particular Thai hand-woven fabrics. This study presents the research framework for preserving cultural heritage resources and designing a web-based Information System, which constitutes the online access gateway to cultural heritage resources. This system is enriched with a significant number of functionalities, contributing to the preservation and widespread diffusion of cultural heritage resources. The research methodology was qualitative, utilizing a case study approach. Methodological contributions provide a systematic approach to the transformation of cultural handicraft materials into digital objects. It offers a standard-based archive for online data that can be processed for digitization purposes. This research has expanded participation in craftsmanship communities by providing a digital platform to share their work. The practical contribution is to build the network of the local handicraft community for cohesion, and to provide the means for supporting knowledge exchange as well as know-how transmission from experts to apprentices. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1872889 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1872889 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1872889 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1866822_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ngatno Author-X-Name-First: Author-X-Name-Last: Ngatno Author-Name: Endang P. Apriatni Author-X-Name-First: Endang P. Author-X-Name-Last: Apriatni Author-Name: Arief Youlianto Author-X-Name-First: Arief Author-X-Name-Last: Youlianto Title: Moderating effects of corporate governance mechanism on the relation between capital structure and firm performance Abstract: The purpose of this study is to examine the moderating effect of corporate governance on the relationship between capital structure and firm performance. This study uses secondary data in the form of financial reports at the end of 2019 from micro-financial institutions (rural banks) with a total of 506 units. Data were analyzed using the Moderated Regression Analysis. Results indicate that capital structure financing decisions have a positive contribution to financial performance. However, this only applies to short-term debt. Otherwise, long-term debt has a negative and insignificant effect on both return on assets and return on equity. These results support the view of the pecking order theory, as empirical evidence that the opposite effect between firm profits and capital structure. The results of the moderation analysis show that only the size of the board of commissioners can strengthen the relationship between capital structure and company performance, while board size and ownership concentration are not able to moderate the relationship between capital structure and company performance. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2020.1866822 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1866822 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1866822 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1863303_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Van Tam Author-X-Name-First: Nguyen Author-X-Name-Last: Van Tam Author-Name: Nguyen Quoc Toan Author-X-Name-First: Nguyen Author-X-Name-Last: Quoc Toan Author-Name: Dinh Tuan Hai Author-X-Name-First: Dinh Author-X-Name-Last: Tuan Hai Author-Name: Nguyen Le Dinh Quy Author-X-Name-First: Nguyen Author-X-Name-Last: Le Dinh Quy Title: Critical factors affecting construction labor productivity: A comparison between perceptions of project managers and contractors Abstract: The present study aims to identify critical factors (CFs) affecting construction labor productivity (CLP) from the perception of project managers compared to contractors’ viewpoint. By a comprehensive review of the previous studies, this study managed 45 CFs affecting labor productivity in the construction industry, which was grouped as primary 6 categories, including manpower, management, work condition, project, and external factors. A total of 203 valid samples were collected by 56 project managers and 147 contractors who completed a structured questionnaire survey according to their previous participation in or directly implementation construction projects. These CFs were ranked based on their relative important index and descriptive statistics (i.e., mean and standard deviation). The results’ analysis indicated that the wide difference between project managers’ and contractors’ perspectives on the most influential factors impacting construction labor productivity. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2020.1863303 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1863303 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1863303 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1935663_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Isyaku Salisu Author-X-Name-First: Isyaku Author-X-Name-Last: Salisu Author-Name: Mazlan Bin Mohd Sappri Author-X-Name-First: Mazlan Author-X-Name-Last: Bin Mohd Sappri Author-Name: Mohd Faizal Bin Omar Author-X-Name-First: Mohd Faizal Author-X-Name-Last: Bin Omar Title: The adoption of business intelligence systems in small and medium enterprises in the healthcare sector: A systematic literature review Abstract: In this era of industrial revolution (IR 4.0), coupled with the emergence of the deadly global pandemic of COVID-19, healthcare organizations are compelled to embrace new technologies for their routine decision-making. The Business Intelligence System (BIS) is one of the emphasized innovations, and due to its potential to provide more intellectual information for decision-making processes, has attracted the interest of industry analysts and policymakers. Literature suggests that the BIS is integrated by organizations in different sectors, but most BIS initiatives struggle to produce the anticipated outcomes. Moreover, the adoption of BIS in SMEs generally and healthcare specifically is rather insignificant. This is due to numerous factors. It is therefore necessary to discover and analyze the essential determinants affecting the adoption of BIS in healthcare SMEs. Therefore, this study tries to tackle this gap by exploring the relevant factors for BIS adoption using a systematic literature review (SLR) and an expert-ranking survey of 63 studies that were published in Scopus and WoS databases from 2011 to 2020. A total of 22 determinants are identified and sent to 15 experts. The data that were gathered from these experts were analyzed using SPSS. The results of the analysis indicated 15 determinants were significant, and one determinant was added by an expert. Consequently, a theoretical structure has been developed based on technology, organization, environment, and CEOs determinants and theories. The results of the current study will deepen the current BIS literature and advance the understanding of the significant elements of BIS adoption decision. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1935663 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1935663 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1935663 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1979443_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Kim Quoc Trung Author-X-Name-First: Nguyen Kim Author-X-Name-Last: Quoc Trung Title: Determinants of bank performance in Vietnamese commercial banks: an application of the camels model Abstract: This study primarily aims to identify the determinants of Vietnamese commercial banks’ performance from 2009 to 2020. Recent developments in the economy have brought banks’ performance and their operations into the limelight. The paper deals with the CAMELS model as a framework for evaluating and measuring banks’ performance. Additionally, using the quantitative regression method, the System Generalised Method of Moments (SGMM), and combining the previous studies, the author examined ten statistically significant factors, including all the pro-rata of the CAMELS model. Furthermore, the obtained results highlight the relationship between ownership type and banks’ performance, implying that state-owned banks must improve and increase their soundness. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1979443 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1979443 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1979443 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1953679_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tundung Subali Patma Author-X-Name-First: Tundung Subali Author-X-Name-Last: Patma Author-Name: Ludi Wishnu Wardana Author-X-Name-First: Ludi Wishnu Author-X-Name-Last: Wardana Author-Name: Agus Wibowo Author-X-Name-First: Agus Author-X-Name-Last: Wibowo Author-Name: Bagus Shandy Narmaditya Author-X-Name-First: Bagus Shandy Author-X-Name-Last: Narmaditya Author-Name: Farida Akbarina Author-X-Name-First: Farida Author-X-Name-Last: Akbarina Title: The impact of social media marketing for Indonesian SMEs sustainability: Lesson from Covid-19 pandemic Abstract: The Covid-19 pandemic has imposed the government to provide a mass restriction policy, and businesses respond to this issue by adopting technology and social media marketing. This study aims at highlighting the determinant factors affecting technology adoption, social media marketing, and business sustainability. The study involved a quantitative approach with partial least squares structural equation modeling to obtain a deep understanding of this phenomenon. The research was incorporated with small and businesses in East Java Provincial in Indonesia employing an online questionnaire. The findings show that the adoption of internet/e-business technology can be explained by perceived usefulness, perceived ease of use, and cost. Furthermore, it has a link between internet/e-business technology, social media marketing, and SMEs’ sustainability. However, the cost variable failed in demonstrating the implementation of social media marketing by SMEs. This work strongly suggests that the adoption of internet/e-business technology and social media marketing successfully explains the mediating role between variables. Despite this work solely conducted in East Java, this research is the initial phase in a study associated with SMEs’ sustainability in the Covid-19 pandemic in Indonesia. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1953679 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1953679 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1953679 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1935185_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Akarsh Kainth Author-X-Name-First: Akarsh Author-X-Name-Last: Kainth Author-Name: Ghulam Mustafa Author-X-Name-First: Ghulam Author-X-Name-Last: Mustafa Title: Conceptual formation and explanation in IFRS-based financial accounting research Abstract: This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January 2005 resulted in an increase in the number of scientific articles explaining the effect of mandating IFRS on capital markets within the EU. Independently, these studies offer interesting insights; however, there have been few attempts to offer a critical analysis of the current state of the field in terms of conceptual formation and the role of theories in explanation. This paper provides a richer understanding of the scientific basis of the empirical research within this emerging field. We identify and critically assess a sample of eight relevant scholarly articles. Our findings suggest that the concepts in these articles appear to be borrowed from the mainstream accounting and finance literature and used in the form of variables. These concepts primarily play a deductive role. The nature of explanation appears to be mechanistic. We offer a discussion of our review’s findings and suggest some implications for future research. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1935185 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1935185 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1935185 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1966865_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: I Ketut Setia Sapta Author-X-Name-First: I Ketut Setia Author-X-Name-Last: Sapta Author-Name: Ni Wayan Rustiarini Author-X-Name-First: Ni Wayan Author-X-Name-Last: Rustiarini Author-Name: I Gusti Agung Eka Teja Kusuma Author-X-Name-First: I Gusti Agung Eka Teja Author-X-Name-Last: Kusuma Author-Name: I Made Purba Astakoni Author-X-Name-First: I Made Purba Author-X-Name-Last: Astakoni Title: Spiritual leadership and organizational commitment: The mediation role of workplace spirituality Abstract: There is a shift in organizational focus from purely economic and social activities towards spiritual development. This phenomenon places spirituality as part of the development of holistic human resources. This study examined workplace spirituality’s role as a mediating variable in the spiritual relationship of leadership and organizational commitment. The survey was conducted on 200 employees in three public sector organizations in Bali Province, Indonesia. The data analysis used the Partial Least Square (PLS) approach. The results show that workplace spirituality can mediate the effect of spiritual leadership on organizational commitment. Theoretically, the findings imply that workplace spirituality is one of the factors considered in organizational theory. Practically, this finding provides insight into the leadership to pay attention to the employee’s spiritual needs. The results have implications for policy-makers to support and develop spirituality practices in the workplace. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1966865 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1966865 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1966865 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1896871_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Andreas Samudro Author-X-Name-First: Andreas Author-X-Name-Last: Samudro Author-Name: Vonny Susanti Author-X-Name-First: Vonny Author-X-Name-Last: Susanti Title: The model development of industrial brand loyalty: Assessing the rational and emotional aspects as antecedents of loyalty Abstract: The purpose of the study is to develop a brand loyalty model with perspectives from rational and emotional aspects. The research investigates the relevant antecedents of the brand loyalty model with the respondents from various industries in the chemical emulsion market. The research is a quantitative approach with SEM-PLS employed to run the data, whereas the data is conducted and collected from the field survey. The study demonstrates the robustness of the model with direct relationships between the constructs in the model. Moreover, it confirms that rational brand quality influences brand loyalty stronger than emotional brand associations; further perceived value has the weakest influence on satisfaction. Authors encourage replicated research with a broader range of product categories to validate the results. The ideal model should be able to be implemented with generalization. The research has an insight into the two-sided role of rational and emotional elements during the decision process and their role in satisfaction and brand loyalty; moreover, the proposed model also adds perceived value. With the investigation of the direct and indirect effects among the constructs of the model, this model is considered new in industrial branding; therefore, the paper fulfills the research gap and contributes novelty. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1896871 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1896871 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1896871 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1938349_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abdul Waheed Author-X-Name-First: Abdul Author-X-Name-Last: Waheed Author-Name: Shahzad Hussain Author-X-Name-First: Shahzad Author-X-Name-Last: Hussain Author-Name: Hasan Hanif Author-X-Name-First: Hasan Author-X-Name-Last: Hanif Author-Name: Hamid Mahmood Author-X-Name-First: Hamid Author-X-Name-Last: Mahmood Author-Name: Qaisar Ali Malik Author-X-Name-First: Qaisar Ali Author-X-Name-Last: Malik Title: Corporate social responsibility and firm performance: The moderation of investment horizon and corporate governance Abstract: The current study proposes an integrated theoretical frame work, to explain the moderating role of institutional investors, their investment horizon and corporate governance mechanism in the sustainability of corporate social responsibility (CSR) and firm’s performance nexus. The proposed model explains how, the positive association between CSR and firm performance relationship, established on the basis of the stakeholder and corporate citizenship theories, can be further strengthened (effective monitoring hypothesis) or weakened (myopic institutions theory) by the presence of institutional investors in the firm’s ownership structure and corporate governance mechanism (agency theory). The study tested the proposed model on the unbalanced sample of 327 non-financial firms listed on the Pakistan stock exchange (PSX). The study concludes that, based on the agency theory, institutional investors (as a homogeneous group) positively moderates the CSR and firm performance relationship. However, agency theory failed to explain the negative moderation of short term investment horizon institutional investors and firm performance. The study further confirms the agency role of effective corporate governance mechanism in the sustainable CSR and firm performance relationship. The current study explored some of the major theoretical contradictions in the field of corporate finance literature, which are puzzling for the practitioners and scholars. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1938349 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1938349 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1938349 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1899625_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mokhtar Abdulhakim Alsabahi Author-X-Name-First: Mokhtar Abdulhakim Author-X-Name-Last: Alsabahi Author-Name: Ku Maisurah Ku Bahador Author-X-Name-First: Ku Maisurah Author-X-Name-Last: Ku Bahador Author-Name: Rafeah Mat Saat Author-X-Name-First: Rafeah Mat Author-X-Name-Last: Saat Title: The influence of personal characteristics and workplace learning on information technology competency among external auditors: The role of organisational culture as a moderator Abstract: The objective of this study is to investigate the influence of workplace learning, organisational culture, personal characteristics, such as motivation to learn and self-efficacy on the information technology (IT) competency of external auditors. This study also examines the role of organisational culture as a moderating variable between workplace learning and IT competency. Using a simple random sampling technique, a self-administered questionnaire was completed by 220 external auditors in Yemen. Partial least squares structural equation modelling (PLS-SEM) was applied to analyse the hypothesised relationships. The results show that workplace learning, motivation to learn, self-efficacy, and organisational culture are significant and positively influence the IT competency of the external auditors. Organisational culture also significantly moderates the relationship between workplace learning and IT competency. The study’s findings contribute greater insight into the importance of organisational culture, motivation to learn, self-efficacy of external auditors, and how learning in the workplace influence their IT competency. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1899625 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1899625 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1899625 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1937847_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Achmad Supriyanto Author-X-Name-First: Achmad Author-X-Name-Last: Supriyanto Author-Name: Bambang Budi Wiyono Author-X-Name-First: Bambang Budi Author-X-Name-Last: Wiyono Author-Name: Burhanuddin Burhanuddin Author-X-Name-First: Burhanuddin Author-X-Name-Last: Burhanuddin Title: Effects of service quality and customer satisfaction on loyalty of bank customers Abstract: Service quality and customer satisfaction are parts of factors that influence customer loyalty to bank services. Both are necessary to be fulfilled in order to gain customer loyalty, which in turn maintaining organization survival in the long term. This study aims to (1) examine how service quality influenced customer loyalty; (2) how customers’ satisfaction influenced their loyalty to the bank; and (3) examine simultaneous effects of service quality and customer satisfaction on customer loyalty. This study used a survey research design, and respondents were selected purposively from a population of Bank organization in Indonesia. Data were analyzed employing path analysis and One-Way Analysis of Variance. Results indicate that service quality did not have significant effects on customer loyalty, but it provided significant effects on customer satisfaction followed by influencing customer loyalty. Service quality had indirect effects on customer loyalty through customer satisfaction. Further studies are expected to examine the model of relationships with other variables. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1937847 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1937847 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1937847 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1936368_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hamood Mohammed Al-Hattami Author-X-Name-First: Hamood Mohammed Author-X-Name-Last: Al-Hattami Title: Determinants of intention to continue usage of online shopping under a pandemic: COVID-19 Abstract: Although numerous reports predict huge growth potential for online shopping under COVID-19 pandemic, many do not know about determinants of user intention to continue using online shopping under such a pandemic. Given that how to motivate continuousness and retain consumers under a pandemic is critical to the online retailers and relevant stakeholders’ success, research on the determinants of intention to continuance using online shopping has attracted widespread attentiveness. The determinants of intention to continue using online shopping under COVID-19 pandemic, especially in India, have not yet been researched. Therefore, this study proposes a model combining the expectation-confirmation model (ECM) with task-technology fit (TTF) model and the trust factor to examine intention to continue using online shopping under COVID-19. Based on data gathered from 222 online participants during the period of social distancing due to COVID-19, the findings revealed that perceived TTF is much significant factor; satisfaction, perceived usefulness, and trust have positive impacts on consumers’ intention to continue usage of online shopping under COVID-19. Additionally, confirmation directly affects satisfaction, perceived usefulness, and indirectly affects consumers’ intention to continuance usage. The study’s findings provide online retailers and related stakeholders with significant managerial implications. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1936368 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1936368 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1936368 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1938928_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jesica Handoko Author-X-Name-First: Jesica Author-X-Name-Last: Handoko Author-Name: I Made Narsa Author-X-Name-First: I Made Author-X-Name-Last: Narsa Author-Name: Basuki Basuki Author-X-Name-First: Basuki Author-X-Name-Last: Basuki Title: Role difference and negativity bias relevance in strategy review: An experiment Abstract: This study aims to examine whether there are differences between set roles when reviewing strategy execution in two new regions, especially when the initial period performance achievement is below target. This judgment differences will be explained through attribution theory and negativity bias theory. The 2 x 2 x 2 mixed-subject experimental research design was held during the Covid 19 pandemic involving the assigned roles (as an evaluator or evaluatee), Balanced Scorecard performance achievement (corporate performance indicators below target or above target), and regional managers. The sample consisted of graduate students from the universities in Surabaya who had passed their academic requirement courses and voluntarily participated through web-based media. The research data obtained was analyzed using repeated-measure ANOVA. One hundred and thirty-two participants passed the manipulation check questions and were processed in order to answer the question posed. The results show that there are differences between the structural roles and also when the corporate performance indicators are below target. The evaluator’s negative bias is also higher than that of the evaluatee. These findings confirm the relevance of attribution theory and negative bias theory, but the correlation test shows that evaluators also consider external attributes when making strategy reviews. Overall, there is a misalignment between the decision-makers, especially when the performance is in a state of fluctuation. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1938928 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1938928 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1938928 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1859850_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Najeb Masoud Author-X-Name-First: Najeb Author-X-Name-Last: Masoud Author-Name: Anu Vij Author-X-Name-First: Anu Author-X-Name-Last: Vij Title: Factors influencing corporate social responsibility disclosure (CSRD) by Libyan state-owned enterprises (SOEs) Abstract: This paper examines the relationship between selected firm-specific variables and the extent of corporate social responsibility (CSR) disclosures by Libyan state-owned enterprises (SOEs). The initial sample in this study consists of the 310 annual reports from 95 firms over a period of eight years from 2010 to 2018 inclusive. A content analysis approach of the firms’ annual reports is applied using a CSR disclosure index based on the Global Reporting Initiative guidelines. The factors in this study are analysed against the extent of CSR disclosures by SOEs using multiple regression. The main finding from the content analysis indicates that the extent of CSR disclosures made by SOEs in their annual reports is mostly descriptive, with charity and donation being the most disclosed items. The main findings from the correlation and regression analyses show that four of the eight proposed independent variables – firm sizes, firm age, type of sector, and CSR responsibilities—are statistically significant and positively related to the dependent variable CSR disclosure. With respect to the profile of SOE managers, those who are exercise responsibility in areas of CSR appear to have a significant influence on information disclosure in this respect, perhaps because their profession makes them more aware of such issues. The paper offers significant contributions to the extant literature by examining whether there are any effects of CSR disclosure practices by SOEs and expands the pool of CSR knowledge in the developing country context, especially in the public sector. This study provides fruitful implications for policy-makers and practitioners about state holdings, which may either hinder, or enhance corporate social performance. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2020.1859850 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1859850 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1859850 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1997247_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Abrar Author-X-Name-First: Muhammad Author-X-Name-Last: Abrar Author-Name: Muhammad Muzummil Sibtain Author-X-Name-First: Muhammad Muzummil Author-X-Name-Last: Sibtain Author-Name: Rizwan Shabbir Author-X-Name-First: Rizwan Author-X-Name-Last: Shabbir Title: Understanding purchase intention towards eco-friendly clothing for generation Y & Z Abstract: Green consumption and pro-environmental behaviour have attracted considerable attention from academic marketing scholars. From the South Asian perspective, investigation on environmental awareness, social recognition, and self-image building through green consumption is very limited, particularly for young generations. Therefore, this study seeks to comprehend the motives of consumers that belong to generations Y & Z towards green apparel purchases. The theoretical base integrates the (TBP) Theory of Planned Behaviour with three additional constructs of Environmental Apparel knowledge (EAK), Social Status (SS), Green self-concept (GSC). An online survey of 347 consumers belonging to generation Y & Z was conducted. For determining measurement and structural models, Structural Equation Modelling (SEM-PLS) was employed. The results indicated that Environmental Apparel Knowledge (EAK) and Green Self-concept (GSC) positively impact attitude towards green apparel, subjective norms (SN), perceived behavioural control (PBC), and purchase intention towards green apparel. In contrast, Social Status (SS) only impacts subjective norms. Moreover, mediation analysis showed that attitude mediated all relationships between Environmental Apparel knowledge (EAK), Social Status (SS), Green self-concept (GSC), and purchase intention towards green apparel. However, perceived behavioural control only mediated Green self-concept (GSC) and purchase intention, while subjective norm did not mediate any relationship. The study contributes to the existing literature by examining young green consumers’ specific personal and social values. It highlighted the role of knowledge about environmental concerns in designing purchase intention strategies for emerging countries. Practical implications for marketers and policymakers were presented. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1997247 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1997247 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1997247 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1924933_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Al-Hashem Adel Odeh Author-X-Name-First: Al-Hashem Author-X-Name-Last: Adel Odeh Author-Name: Almasri Ammar Author-X-Name-First: Almasri Author-X-Name-Last: Ammar Author-Name: Abu Orabi Tareq Author-X-Name-First: Abu Orabi Author-X-Name-Last: Tareq Title: The mediation role of the organizational memory in the relationship between knowledge capturing and learning organization Abstract: Learning organization became an imperative issue to be flexible and adaptable for meeting ever-changing needs in today’s turbulent business environment. This study’s major purpose is to explore the impact of knowledge capturing on learning organization and the mediation role of organizational memory in the relationship between knowledge capturing process and learning organization in the Jordanian private universities. The population of this study is composed of all employees at different managerial levels. A total of (648) questionnaires were valid for analysis out of (750) questionnaires were distributed randomly in (10) universities. The PLS-SEM via Smart-PLS 3.2.7 and SPSS v23 were used for data analysis. The study revealed that there is a significantly positive impact of knowledge capturing on organizational memory and learning organization. There is a significantly positive impact of the organizational memory on learning organization, and the organizational memory has a significantly impact in the relationship between knowledge capturing and learning organization. The results also showed that universities did not take into consideration the following matters with high importance such as converting employees and expert’s knowledge into knowledge base, information about external environment, collaboration among their employees, and sharing with their employees how implementing strategy vision. The study recommended that the Jordanian private universities should incorporate all units in the learning system and the learning organization building requires adopting various efforts concerning capturing the knowledge from several sources and maintain it as a memory that initiates the learning organization. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1924933 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1924933 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1924933 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1938927_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hasan Hanif Author-X-Name-First: Hasan Author-X-Name-Last: Hanif Author-Name: Imran Yousaf Author-X-Name-First: Imran Author-X-Name-Last: Yousaf Author-Name: Abdul waheed Author-X-Name-First: Abdul Author-X-Name-Last: waheed Author-Name: Waseem ullah Author-X-Name-First: Waseem Author-X-Name-Last: ullah Title: MES vs ∆CoVaR: Empirical evidence from Pakistan Abstract: The global financial crisis unveiled that inadequate analysis of risk can annihilate the financial system and repercussions can encompass the whole economy. Pakistan is one of the developing economies that has experienced robust growth in the banking sector. This hard earned growth can only be sustained by adequately examining the risk exposure of the financial system. Consistent with this purview, this study attempts to comprehensively analyse for the first time, the systemic importance of financial institutions of Pakistan using ∆CoVaR and MES. Moreover, the study employs System GMM to analyze the bank, sector and country level determinants of systemic risk measures. The findings of the study signify that MES and ∆CoVaR measures identify different institutions as systemically important. Similarly, the influence of variables also changes with change in the systemic measure. The estimation of determinants of systemic risk outline that non-interst income is insignificant when MES is used as measure of systemic risk but the same turns significant for ∆CoVaR. The impact of deposit ratio also changes across the measures of systemic risk. Concentration has positive impact on MES but negatively influences ∆CoVaR. Finally, the impact of bank claims also varies across the measures of systemic risk. The study contributes to the literature by highlighting the complementary nature of systemic risk measures for the first time in a developing economy like Pakistan. The study also identifies important relationships necessary to chalk out micro and macro prudential regulations imperative for the stability of financial system. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1938927 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1938927 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1938927 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1975955_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Panida Chamchang Author-X-Name-First: Panida Author-X-Name-Last: Chamchang Author-Name: Hussen Niyomdecha Author-X-Name-First: Hussen Author-X-Name-Last: Niyomdecha Title: Impact of service policies on terminal gate efficiency: a simulation approach Abstract: Congestion at terminal gates is a significant issue that many ports are dealing with. The port of Songkhla, which serves as the main seaport in southern Thailand, has been confronted with this issue, together with an increase in the number of trucks over the last five years. This study aims to investigate alternatives for improving service operations at the terminal gate, including gate lane expansion, queueing policy in exit-gate sharing, and work process reorganization. A simulation model was developed to analyze the queueing performance: truck queue length and gate waiting time. Scenarios analysis was performed and compared to the baseline model to investigate the impact of proposed approaches on gate performance. The simulation results confirm that a gate-sharing policy can alleviate congestion at a certain truck arrival rate. The method of reorganizing work processes by separating customs work from gate operations and placing it in a new work station appears most appealing. It produces a significant improvement in congestion, comparable to the performance of the gate lane expansion approach while requiring less investment. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1975955 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1975955 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1975955 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1968730_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Habtamu Mekonnen Awoke Author-X-Name-First: Habtamu Mekonnen Author-X-Name-Last: Awoke Title: Member commitment in agricultural cooperatives: Evidence from Ethiopia Abstract: Member commitment is essential for the efficiency and survival of member-based economic organizations like agricultural cooperatives. In Ethiopia, cooperatives are considered as important vehicles for linking smallholder farmers to markets and for rural development more generally. However, member commitment in cooperatives is not self-evident. Different scholars confirm that there is a decline in commitment of members to their cooperative. Consequently, it is important to identify what factors drive this decline to enhance member commitment and promote the performance of cooperatives. Thus, this paper seeks to explore the determinants of member commitment. Our empirical analysis is based on a 2014 survey among 240 members of agricultural cooperatives in Ethiopia. This paper makes two contributions to the academic body of knowledge on member commitment in agricultural cooperatives. First, it distinguishes between three elements of commitment: loyalty, identification and participation. By exploring the determinants of each element of commitment, we obtain a much richer picture of what drives members. Second, we make a distinction between multipurpose cooperatives and specialized marketing cooperatives. The study has important implications for policy makers, government and stakeholders of cooperatives for devising appropriate interventions that could enhance the commitment of members in agricultural cooperatives. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1968730 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1968730 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1968730 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1924923_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Asghar Ali Author-X-Name-First: Muhammad Author-X-Name-Last: Asghar Ali Author-Name: Ding Hooi Ting Author-X-Name-First: Ding Hooi Author-X-Name-Last: Ting Author-Name: Lina Salim Author-X-Name-First: Lina Author-X-Name-Last: Salim Author-Name: Muhammad Ahmad-Ur-Rehman Author-X-Name-First: Muhammad Author-X-Name-Last: Ahmad-Ur-Rehman Title: Influence of servicescape on behavioural intentions through mediation and moderation effects: A study on Malaysia’s full-service restaurants Abstract: Restaurant servicescape domain consists of physical and social aspects. Surprisingly, both aspects have been studied independently. This study aims to investigate the unanimous effects of servicescape on consumer behaviour in a full-service context (Malaysia) through the mediating and moderating effects of customer satisfaction and perceived crowding. Online survey method was used for data collection. 300 respondents completed and returned the questionnaire. Only 200 properly filled responses were subjected to data analysis using the Smart PLS-SEM technique. Based on the results, servicescape (3rd order construct) directly influenced eWOM and repurchase intentions. An indirect effect through partial mediation of customer satisfaction was also found. Furthermore, perceived crowding positively moderated the relationship between servicescape and customer satisfaction. Limited number of studies have investigated the holistic effects of servicescape on consumption evaluation and consumer behaviour. This is the first study on full-service restaurant context, investigating servicescape as a higher-order construct. Full-service restaurants need to be conscious of servicescape elements to maintain an acceptable level of crowding and to positively influence consumer behaviour. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1924923 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1924923 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1924923 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1959006_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sylvia Eneh Author-X-Name-First: Sylvia Author-X-Name-Last: Eneh Author-Name: Emeka Emengini Author-X-Name-First: Emeka Author-X-Name-Last: Emengini Author-Name: Imaobong Nnam Author-X-Name-First: Imaobong Author-X-Name-Last: Nnam Author-Name: Ngozi Nwekwo Author-X-Name-First: Ngozi Author-X-Name-Last: Nwekwo Title: Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies Abstract: Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various segments of the society for investment decisions. Intangible assets are generally pivotal due to its value creating attributes and enhancing healthy competitive advantages. This study examined the influence of certain company specific characteristics on voluntary disclosure of IAs of listed companies in Nigeria for 2011–2018 as a case study. Statistical analysis was conducted and the result showed a significant positive relationship between performances and industry size as factors that drives voluntary disclosure of intangible assets (IAs) in Nigeria while leverage and listing age does not have any impact on voluntary disclosure of IAs. Consequently, we recommend that government should provide incentives to companies that engage in voluntary disclosure of their IAs. Again, whistle blowing strategies may be adopted by shareholders and concerned public at least to extol compliance, continuous training and a shift in mindset of managers is also recommended. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1959006 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1959006 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1959006 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1938351_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Saddam A. Hazaea Author-X-Name-First: Saddam A. Author-X-Name-Last: Hazaea Author-Name: Jinyu Zhu Author-X-Name-First: Jinyu Author-X-Name-Last: Zhu Author-Name: Ebrahim Mohammed Al-Matari Author-X-Name-First: Ebrahim Mohammed Author-X-Name-Last: Al-Matari Author-Name: Nabil Ahmed M. Senan Author-X-Name-First: Nabil Ahmed M. Author-X-Name-Last: Senan Author-Name: Saleh F. A. Khatib Author-X-Name-First: Saleh F. A. Author-X-Name-Last: Khatib Author-Name: Saif Ullah Author-X-Name-First: Saif Author-X-Name-Last: Ullah Title: Mapping of internal audit research in China: A systematic literature review and future research agenda Abstract: The purpose of this study is to review the field of internal audit (IA) in the Chinese context and provide insights into how the literature of IA has evolved by clarifying criticism of the research published until 2020. Following the structured literature review (SLR) technique, forty-seven (47) studies were identified from two databases. The results show that the IA literature did not contribute significantly to the knowledge of IA functions in the form specified by the Institute of Internal Auditors. The study also revealed that there is more to be explored so as to fully understand the IA aspects and their impact on Chinese institutions. Descriptive research was prevalent, depending on the review of the traditional literature and the historical analysis. On the other hand, the results show that the interpretative research that relied on the case study, questionnaire, and interviews were scarce. The private sector has been little studied compared to that of the public sector. This study highlighted the real IA’s practice and identified literature gaps related to the Chinese context. This study is the first comprehensive review that analyse IA research in China. It also contributes to the literature by providing a road map for future studies by interested researchers and academicians, including the Institute of Internal Auditors. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1938351 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1938351 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1938351 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1870807_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Hashim Author-X-Name-First: Muhammad Author-X-Name-Last: Hashim Author-Name: Muhammad Nazam Author-X-Name-First: Muhammad Author-X-Name-Last: Nazam Author-Name: Muhammad Abrar Author-X-Name-First: Muhammad Author-X-Name-Last: Abrar Author-Name: Zahid Hussain Author-X-Name-First: Zahid Author-X-Name-Last: Hussain Author-Name: Muhammad Nazim Author-X-Name-First: Muhammad Author-X-Name-Last: Nazim Author-Name: Rizwan Shabbir Author-X-Name-First: Rizwan Author-X-Name-Last: Shabbir Title: Unlocking the Sustainable Production Indicators: A Novel TESCO based Fuzzy AHP Approach Abstract: Sustainable production is becoming an important slant through which business enterprises prepare for achieving sustainable development goals. The concept of sustainable manufacturing deals with the development of various items that may utilize minimum resources and are safer for the society at a reasonable price. The present research problem explores and evaluates the production indicators pertaining to the achievement of sustainability in a textile supply chain. In this research, five main indicators and twenty five sub-indicators were determined through extensive review of literature and experts confirmation. This study proposes a novel TESCO-based fuzzy AHP approach for the evaluation of sustainability dimensions of textile sector under uncertain environment. This paper investigates the key sustainable dimensions based on technical (T), ecological (E), socio-economic (S), core competencies (C) and operational (O) considerations to prioritize the sustainable production indicators (SPIs). The fuzzy analytical hierarchy process (FAHP) approach has been applied to compute the weight vectors of dimension impacting the (SPIs). The findings depict that technical indicators have significant impact whereas operational indicators have the least impact in the decision-making process of a textile sector. Furthermore, a sensitivity analysis is applied to check the robustness among the criterion ranking and suggest possible measures to improve operational business excellence. Finally, the paper brings out a more systematic decision support toolkit and implications for the concerned stakeholders to formulate the policies regarding physical production and distribution of products. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2020.1870807 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1870807 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1870807 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1944010_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rogelio Puente-Díaz Author-X-Name-First: Rogelio Author-X-Name-Last: Puente-Díaz Author-Name: Judith Cavazos-Arroyo Author-X-Name-First: Judith Author-X-Name-Last: Cavazos-Arroyo Title: Experiential purchases, as memorable moments in consumers’ lives, trigger nostalgia Abstract: In three studies, we examined the effect of experiential purchases on nostalgia by influencing the construal of experiential purchases as more meaningful life moments than their material counterparts. In study 1 and 2, participants were randomly assigned to an experiential or a material purchase condition. After, participants answered a battery of questionnaires assessing nostalgia, construal of meaningful life moments and memories, pride, repurchase intention, materialism, and preference for experiential buying. Results showed that recalling an experiential purchase led to higher nostalgia than recalling a material purchase by influencing the construal of experiential purchases as more meaningful life moments and memories. In addition, experiential purchases also had an indirect, positive effect on repurchase intention. In study 3, we manipulated the proposed mediator and found that participants who were asked to recall a purchase that presented a meaningful moment reported higher nostalgia than participants who were asked to recall a purchase that represented an ordinary moment. The indirect effect of the experimental condition on repurchase intention was also significant. The implications of the results were discussed. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1944010 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1944010 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1944010 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1918847_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Aws Al-Okaily Author-X-Name-First: Aws Author-X-Name-Last: Al-Okaily Author-Name: Manaf Al-Okaily Author-X-Name-First: Manaf Author-X-Name-Last: Al-Okaily Author-Name: Teoh Ai Ping Author-X-Name-First: Teoh Author-X-Name-Last: Ai Ping Author-Name: Hamzah Al-Mawali Author-X-Name-First: Hamzah Author-X-Name-Last: Al-Mawali Author-Name: Hala Zaidan Author-X-Name-First: Hala Author-X-Name-Last: Zaidan Title: An empirical investigation of enterprise system user satisfaction antecedents in Jordanian commercial banks Abstract: One substantial issue that is still unexplored enough in the academic literature is user satisfaction antecedents in the Enterprise System (ES) domain. To address this issue, this paper draws upon the Information System Success Model (ISSM) to explore the influence of system quality, information quality, and service quality on both perceived usefulness and user satisfaction, as well as the influence of perceived usefulness on user satisfaction. This research was done using a cross-sectional survey of ES users in Jordanian commercial banks. In total, 208 usable responses were analysed via Smart-PLS software. The empirical findings found substantial and significant support for all model propositions except for the relationship between service quality and user satisfaction, which was insignificant. This research is the first of its kind to test the factors that impact ES user satisfaction in Jordan. It is also among the first works that tested the factors that determine user satisfaction using ISSM for mandatory systems instead of voluntary systems. Finally, our findings offer policymakers and practitioners of Jordanian commercial banks insight into the factors that determine user satisfaction, thereby improving the effectiveness of these complex systems. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1918847 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1918847 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1918847 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1923355_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hee-Eun Han Author-X-Name-First: Hee-Eun Author-X-Name-Last: Han Author-Name: Ge-Qi Cui Author-X-Name-First: Ge-Qi Author-X-Name-Last: Cui Author-Name: Chang-Hyun Jin Author-X-Name-First: Chang-Hyun Author-X-Name-Last: Jin Title: The role of human brands in consumer attitude formation: Anthropomorphized messages and brand authenticity Abstract: The purpose of the study attempts to assess consumer reactions by classifying anthropomorphized messages according to the authenticity of a human brand with which they are associated. And also the study to investigate the causal relationship between attributions of human brand and consumer–brand relationships, brand attitudes, and purchase intention. An experimental design was used to test the hypotheses. To examine factors that can help brands achieve marketing goals through the use of human brands, this study developed research hypotheses and a structural model by focusing on the consumer information-treating process based on the authenticity of a human brand and message type. The results indicate the existence of a between-group difference with respect to anthropomorphized messages as opposed to non-anthropomorphized messages as well as levels of brand authenticity. An interaction effect was observed for the consumer–brand relationship and attitudes toward a brand. In the main effect analysis, anthropomorphized messages induced a stronger consumer–brand relationship, more positive attitudes toward a brand, and stronger purchase intention for a brand. The results of a path analysis indicated that three dimensions of human brand attributions positively affect consumer–brand relationships. This study provides a new approach to the use of anthropomorphized messages by focusing on the relationship between advertising models and messages. As a result, positive effects can be expected as identification with an advertising model increases. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1923355 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1923355 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1923355 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1944009_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hazem Rasheed Gaber Author-X-Name-First: Hazem Author-X-Name-Last: Rasheed Gaber Author-Name: Ahmed Mousa Elsamadicy Author-X-Name-First: Ahmed Mousa Author-X-Name-Last: Elsamadicy Title: What drives customers to continue using ride-sharing apps during the COVID-19 pandemic? The case of Uber in Egypt Abstract: The outbreak of the COVID-19 pandemic has caused big changes to customers’ perceptions and attitudes towards ride-sharing apps. The purpose of this article is to examine the factors that influence customers’ intention to continue using ride-sharing services during the pandemic. A conceptual model was developed based on the unified theory of acceptance and use of technology (UTAUT) and an extensive literature review. An online survey was used to collect data from 398 users of Uber ride-sharing services in Egypt. The partial least squares structural equation modeling (PLS-SEM) was used to test and validate the proposed model. The findings showed that customers’ intention to continue using the ride-sharing apps during the pandemic is influenced by four factors which are performance expectancy, economic benefits, facilitating conditions and social influence. It indicated that customers’ effort expectancy, perceived infectability and fear of COVID-19 do not affect their intention to use these services. The article contributes by examining the UTAUT in the context of ride-sharing apps during the pandemic. It provides some guidelines for companies that provide ride-sharing services to follow to help them survive with the big challenges they have faced during the pandemic. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1944009 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1944009 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1944009 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1899468_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Tran Le Na Author-X-Name-First: Nguyen Author-X-Name-Last: Tran Le Na Author-Name: Nguyen Ngoc Hien Author-X-Name-First: Nguyen Ngoc Author-X-Name-Last: Hien Title: A study of user’s m-wallet usage behavior: The role of long-term orientation and perceived value Abstract: Understanding which factors are important to consumers when deciding to use a mobile wallet and how these factors influence users’ commitment and recommendation is important because the demand for cashless transactions has increased worldwide in recent years, especially developing countries like Vietnam. This study develops a research model and tests hypotheses related to the antecendents (personal innovativeness, perceived risk, perceived ease of use and long-term orientation) and the outcomes (commitment and recommendation) of perceived value. The technology acceptance model (TAM), the diffusion of innovation theory (DOI), the theory of perceived risk (TPB) and the perceived value model (PERVAL) were used to build the research model. With a sample of 320 consumers using mobile wallets in Vietnam, a Structural Equation Model (SEM) was used to test the hypotheses. The findings show that personal innovativeness, perceived risk, perceived ease of use and long-term orientation are the factors that significantly influence the perceived value of mobile wallet users. Also, the findings show that perceived value has positive impacts on user’s commitment and recommendation to use a m-wallet. The study supports m-wallet service providers to understand how to increase mobile wallet user’s commitment and recommendation to others. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1899468 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1899468 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1899468 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1860385_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shahida Suleman Author-X-Name-First: Shahida Author-X-Name-Last: Suleman Author-Name: Amena Sibghatullah Author-X-Name-First: Amena Author-X-Name-Last: Sibghatullah Author-Name: Muhammad Azam Author-X-Name-First: Muhammad Author-X-Name-Last: Azam Title: Religiosity, halal food consumption, and physical well-being: An extension of the TPB Abstract: This research used the Theory of Planned Behaviour (TPB) theoretical framework to extend and contribute to prior research on halal purchase behaviour. The main purpose of this study is to contribute to the literature by focusing on the relationship between religiosity and physical well-being and identifying the mediating halal-food consumption that affects on physical well-being. We applied non-probability convenience sampling to administer questionnaires among 315 Pakistani Muslim and Non-Muslim respondents currently living in Pakistan, the USA, Canada, Australia, and Germany, during the winter of 2019–2020. The study used a partial-least-squares structural-equation-modeling (PLS-SEM) technique to investigate the data, which provides evidence of reliability and validity. Further, we used the PLS-SEM technique in investigating the relationship among religiosity, halal-food consumption, and physical well-being. The results show that the behavioural intention to buy halal food mediated the relationship between religiosity and physical well-being. Halal-food consumption mediated the relationship between subjective norms and physical well-being. However, it did not mediate the relationship between attitude and physical well-being, perceived behavioural control, and physical well-being. Further, this study also found that behavioural intention to buy halal food has a significant direct positive relationship with religiosity, attitude, subjective norms, and perceived behavioural control. The findings have important implications for food manufacturers and marketers in devising a policy on marketing campaigns to attract very health-conscious customers. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2020.1860385 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1860385 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1860385 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1920559_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tariq Jalees Author-X-Name-First: Tariq Author-X-Name-Last: Jalees Author-Name: Sahar Qabool Author-X-Name-First: Sahar Author-X-Name-Last: Qabool Author-Name: Syed Imran Zaman Author-X-Name-First: Syed Imran Author-X-Name-Last: Zaman Author-Name: Syed Hasnain Alam Kazmi Author-X-Name-First: Syed Hasnain Author-X-Name-Last: Alam Kazmi Title: Effect of spirituality and ethics on green advertising, and the multi- mediating roles of green buying and green satisfaction Abstract: This study has extended Motivation-Ability-Opportunity- Model and has developed a framework with seven variables (i.e., green brand, green satisfaction, green advertising, green buying behavior, and spirituality ethics. The study has taken a holistic approach by testing 15 relationships for understanding green marketing. The authors distributed 415 questionnaires to the students of selected universities of Karachi and received 395 filled-in questionnaires. The study’s results support all the proposed hypotheses, and they are in line with earlier studies on green marketing (GM). The study found that green advertising (GA) is an essential aspect of green marketing (GM). Besides its direct effects on green-related elements (H1 to H7), it (green satisfaction) has significant mediating roles on ethics (ET) and green buying behavior (GBB) (H8); spiritually (SP) and green buying behavior (GBB) (H9); ethics, and green satisfaction (H10); Spirituality and green satisfaction (H11). We also found that green buying behavior mediates green advertising (GA) and green satisfaction (GS) (H12). Green buying behavior (GBB) also mediates green brand (GB) and green satisfaction (GS) (H13). The study’s variable’s interrelationships can be judged from the results that our results also support both multi mediating effects. The current study found that the multi-mediating impact of green advertising and green buying on ethics and green satisfaction (H14) and spirituality and green satisfaction (H15) is also significant. The theoretical and practical implications are based on empirical results. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1920559 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1920559 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1920559 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1893245_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abdullah Author-X-Name-First: Author-X-Name-Last: Abdullah Author-Name: Mohammed Naved Khan Author-X-Name-First: Mohammed Author-X-Name-Last: Naved Khan Title: Determining mobile payment adoption: A systematic literature search and bibliometric analysis Abstract: Scholarly interest in the field of m-payment has gained prominence in the last decade owing to the shift in consumer spending patterns. However, only limited numbers of review studies are available on the topic. To overcome the limitation, the paper comprehensively reviewed the content of existing literature available on m-payment to improve understanding of the current state of knowledge. The present research paper reviews peer-reviewed literature available in the Scopus database for the period 2005‑2020. A systematic literature search using the Scopus database was undertaken resulting in a total of 56 studies published in 44 peer-reviewed International journals. The present study reviews the publication trend in the field of m-payment, influential articles and most prolific and influential authors. Thereafter, a bibliometric analysis using VOS Viewer was carried out to identify thematic clusters. Construction of the network map using bibliographic coupling and co-citation analysis reveals interesting patterns and themes in the field of m-payment. Our study provides a better understanding of the field of m-payment and based on the results future avenues were proposed. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1893245 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1893245 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1893245 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1979386_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lithin B M Author-X-Name-First: Lithin Author-X-Name-Last: B M Author-Name: Suman Chakraborty Author-X-Name-First: Suman Author-X-Name-Last: Chakraborty Author-Name: Bidyut Kumar Ghosh Author-X-Name-First: Bidyut Author-X-Name-Last: Kumar Ghosh Author-Name: Ravindra Shenoy U Author-X-Name-First: Ravindra Author-X-Name-Last: Shenoy U Title: Overview of bond mutual funds: A systematic and bibliometric review Abstract: The focus of this review is to exhibit a thorough analysis of prominent aspects in bond funds literature and their conceptual developments employing the trending bibliometric analysis. The study was conducted using the Scopus database, which found 354 scholarly documents during a 40-year period spanning from 1982 to 2021, revealing that the amount of research within these fields has a limited presence in the academic literature. The authors, the publications, thematic groups, distribution of keywords, country of publication, trends, and the papers most frequently cited are examined to get an explicit view of the extant research. Thus, the present review identifies the existing knowledge base, examines it, and demonstrates the visualizing patterns to capture the fact-based insight into trending themes in the amphitheater of bond funds. The review further explicitly identifies three research fronts, i.e. performance measures, risk approaches, and bond fund flows. Finally, the findings of the study would be a virtue for researchers, practitioners, and academicians to proceed to further explore the area for an overview of trends and their empirical investigation. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1979386 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1979386 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1979386 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1947558_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tri D. Le Author-X-Name-First: Tri D. Author-X-Name-Last: Le Author-Name: Linh Le Author-X-Name-First: Linh Author-X-Name-Last: Le Author-Name: Quynh Phan Author-X-Name-First: Quynh Author-X-Name-Last: Phan Author-Name: Khoa T. Tran Author-X-Name-First: Khoa T. Author-X-Name-Last: Tran Author-Name: Phuong Nguyen Author-X-Name-First: Phuong Author-X-Name-Last: Nguyen Title: Participating anonymous online student communities and university brand relationship outcomes Abstract: Besides official social pages of organizations, the anonymous online consumer communities are emerging phenomena. Participating these communities may affect the relationship between consumers and brands. Focusing on the higher education context, where consumers and brands have strong relationship, this work examines the impact of participating “Confessions pages”- the anonymous community on the brand relationship outcomes. Quantitative data were collected from 480 university students in Ho Chi Minh city who have followed Confessions pages. Findings indicate that online interaction propensity in university confessions page and attitude toward confessions page have no relationship with brand relational outcomes while higher education involvement has significant impact on satisfaction and image. The research explores the effect of anonymous online communities on brand and provide suggestions for universities to deal with this emerging phenomenon. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1947558 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1947558 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1947558 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1905218_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sepideh Baghaee Author-X-Name-First: Sepideh Author-X-Name-Last: Baghaee Author-Name: Saeed Nosratabadi Author-X-Name-First: Saeed Author-X-Name-Last: Nosratabadi Author-Name: Farshid Aram Author-X-Name-First: Farshid Author-X-Name-Last: Aram Author-Name: Amir Mosavi Author-X-Name-First: Amir Author-X-Name-Last: Mosavi Title: Driving factors behind the social role of retail centers on recreational activities Abstract: Retail centers can be considered as places for interactional and recreational activities and such social roles of retail centers contribute to the popularity of the retail centers. Therefore, the main objective of this study was to identify effective factors encouraging customers to engage with interactional activities and measure how these factors affect customer behavior. Accordingly, two hypotheses were raised illustrating that the travel time (i.e. the time it takes for a customer to reach the retail center) and the variety of shops (in a retail center) increas the percentage of people who spend their leisure time and recreational activities retail centers. Two case studies were conducted in two analogous retail centers, one in Tehran, Iran, and the other in Madrid, Spain. According to the results, there is an interaction between the travel time and the motivation for the presence of people in the retail center. Furthermore, the results revealed that half of both retail center goers who spend more than 10 minutes to reach the retail centers prefer to do leisure activities and browsing than shopping. In other words, the longer it takes a person to get to the center, the more likely he/she is to spend more time in the mall and do more leisure activities. It is also found that there is a significant relationship between the variety of shops in a retail center and the motivation of customers attending a retail center that encourages people to spend their leisure time in retail centers. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1905218 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1905218 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1905218 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1944008_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammed Majeed Author-X-Name-First: Mohammed Author-X-Name-Last: Majeed Author-Name: Martin Owusu-Ansah Author-X-Name-First: Martin Author-X-Name-Last: Owusu-Ansah Author-Name: Adu-Ansere Ashmond Author-X-Name-First: Adu-Ansere Author-X-Name-Last: Ashmond Title: The influence of social media on purchase intention: The mediating role of brand equity Abstract: The paper examined the relationship between social media and purchase intention and the mediation role of brand equity within Ghana’s fashion industry. The study was quantitative and employed the survey methodology to sample the views of 500 fashion customers. Statistical Package for Social Sciences (SPSS) and the structural equation modelling (SEM) technique were used using AMOS software version 22.0 to determine the hypothesized relationships of the study. The study findings revealed that surveillance, Information sharing and remuneration have significant and positive effects on brand equity. However, the relationship between social interaction and entertainment have negative and insignificant on brand equity. The positive significant relationships proposed to exist between brand equity and consumer purchase intention were all accepted. The findings can contribute to the scant empirical works that social media on brand equity and purchase intention in a single study. Recommendations were further made for management in the clothing industry, policy makers, and future researchers. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1944008 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1944008 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1944008 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1935189_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sitraselvi Chandren Author-X-Name-First: Sitraselvi Author-X-Name-Last: Chandren Author-Name: Sumaia Ayesh Qaderi Author-X-Name-First: Sumaia Ayesh Author-X-Name-Last: Qaderi Author-Name: Belal Ali Abdulraheem Ghaleb Author-X-Name-First: Belal Ali Abdulraheem Author-X-Name-Last: Ghaleb Title: The influence of the chairman and CEO effectiveness on operating performance: Evidence from Malaysia Abstract: This study investigates the relationship between the Chairman’s characteristics (age, title, tenure, and ownership) and the firm’s operating performance (measured by profitability and liquidity), and whether the Chief Executive Officer’s (CEO) effectiveness (a combination of non-duality, age, and tenure) strengthens or impairs this relationship. Based on a total sample of 267 observations, we use Ordinary Least Squares (OLS) regression to investigate the hypotheses established for the top 89 non-financial firms listed on the Malaysian Main Market during 2017 to 2019. The findings show that Chairman age is positively and significantly associated with the firm’s profitability but not with liquidity. Conversely, Chairman ownership is positively and significantly associated with liquidity but not with profitability. These findings suggest that the age and ownership of the Chairman may significantly boost operating performance. However, Chairman tenure is negatively and significantly associated with operating performance (profitability and liquidity), suggesting that long-tenured Chairmen are associated with poor operating performance. Chairman title is insignificantly related to operating performance. Importantly, the results also show that CEO effectiveness strengthens the relationship between Chairman tenure and liquidity. However, CEO effectiveness impairs the relationship between Chairman title and profitability and Chairman ownership and liquidity. Additional analysis is conducted to further check the validity of the main results and to avoid any possible effect of endogeneity issues. To our knowledge, this paper is the first to investigate the impact of Chairman characteristics on operating performance with the moderating effect of CEO effectiveness, specifically in a developing economy. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1935189 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1935189 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1935189 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1963168_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bob Ssekiziyivu Author-X-Name-First: Bob Author-X-Name-Last: Ssekiziyivu Author-Name: Yoram Banyenzaki Author-X-Name-First: Yoram Author-X-Name-Last: Banyenzaki Title: Business incubation practices and sustainability of incubatee start-up firms in Uganda Abstract: The purpose of this study was to establish the relationship between business incubation practices and sustainability of incubatee start-up firms in Uganda using business incubation theory and network theory. A quantitative methodology is used for data collection based on 110 incubatee start-up firms from 8 incubators in Uganda. It is a cross-sectional descriptive study, which investigates the causal effect of variables at a definite point in time. A principal factor analysis was conducted to single out the particular constructs of business incubation practices and sustainability. Simple random sampling was used for selecting start-ups from the incubation centres. The sampling framework consists of the founders of the start-ups that have been previously incubated at any of the selected incubation centres. Data were analysed using Statistical Package for Social Sciences. Incubatee selection criteria, incubatee monitoring practices and resources have a positive and significant impact on sustainability of incubatee start-up firms. The study has emphasised good business incubation practices to enable sustainability of start-up firms in Uganda. This study was limited to only incubators in Uganda and it is possible that the results are only applicable in Uganda. This paper adds to the limited business incubation literature and provides the first empirical evidence of business incubation practices on sustainability of incubatee start-up firms in Uganda. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1963168 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1963168 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1963168 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1892924_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hart O. Awa Author-X-Name-First: Hart O. Author-X-Name-Last: Awa Author-Name: Chigbo A. Nwobu Author-X-Name-First: Chigbo A. Author-X-Name-Last: Nwobu Author-Name: Sunny R. Igwe Author-X-Name-First: Sunny R. Author-X-Name-Last: Igwe Title: Service failure handling and resilience amongst airlines in Nigeria Abstract: Organizations build competitive advantage via managing, and learning from, service failure cases. Proficient complaint handling depends on the operator’s strategic position to timely anticipate and respond to customer dynamics in terms of what interests them amidst disgusts. Therefore, this study extends research and theories on complaint management by proposing and testing a theory-driven conceptual framework that captures the proactive initiatives to deal with consumer dynamics. Data collection spans 403 participants in a field survey questionnaire and analysis involved SEM via AMOS 5.0. The results showed that empathy was most critical covariance with agility, followed by compensation and effort effects with anticipatory ability; attentive, facilitation and effort effects with adaptability; and facilitation, attentive and compensation effects with agility. Disgust passengers prefer more of symbolic than utilitarian recovery strategies; thus, we recommend one-on-one marketing activity and hybrid recovery package as critical for reinstating the disgusts. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1892924 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1892924 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1892924 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1951110_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yonas Nigussie Isayas Author-X-Name-First: Yonas Nigussie Author-X-Name-Last: Isayas Title: Financial distress and its determinants: Evidence from insurance companies in Ethiopia Abstract: This research is aimed to investigate the determinants of financial distress of insurance companies in Ethiopia using balanced panel data from eleven insurance companies for the period covering from 2008 to 2019. A quantitative approach and explanatory design were employed to realize the stated objectives. To achieve the study objectives, secondary data were collected from annual financial statements of sampled insurance companies for the stated period and analyzed using descriptive statistics and a random effect (RE) regression model. The descriptive statistics output of the study revealed that sampled insurance companies are in the safe zone. The RE regression model results show that profitability, firm size, leverage, and company age were negatively correlated to financial distress having a strong negative effect on financial distress. On the other hand, asset tangibility and loss ratio have a positive and statistically significant effect on insurance companies’ financial distress. Based on the analysis of findings, the study suggests that Insurance Companies in Ethiopia shall be more concerned about the internal environment (factors) while developing policies and strategies to manage the financial distress condition. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1951110 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1951110 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1951110 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1898301_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Charles Makanyeza Author-X-Name-First: Charles Author-X-Name-Last: Makanyeza Author-Name: Tendai Douglas Svotwa Author-X-Name-First: Tendai Douglas Author-X-Name-Last: Svotwa Author-Name: Olumide Jaiyeoba Author-X-Name-First: Olumide Author-X-Name-Last: Jaiyeoba Title: The effect of consumer rights awareness on attitude and purchase intention in the hotel industry: Moderating role of demographic characteristics Abstract: This study examines the effect of consumer rights awareness on consumer attitude and consumer intention, the effect of consumer attitude on consumer intention, and the moderating effects of gender, age and education on the effect of consumer rights awareness on both consumer attitude and intention. Using data from a sample of 366 hotel guests, the study employs structural equation modelling and moderated regression analysis to test the research hypotheses. Results indicate that consumer rights awareness has a positive effect on both consumer attitude and intention while consumer attitude has a positive effect on consumer intention. Results further indicate that education moderates the effect of consumer rights awareness on both consumer attitude and intention while gender and age do not. The study is among the pioneers to examine the effect of consumer rights awareness on both consumer attitude and behavioural intention and to test the moderating effects of demographic characteristics on these relationships. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1898301 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1898301 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1898301 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1906487_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Diogo Moreno Author-X-Name-First: Diogo Author-X-Name-Last: Moreno Author-Name: Tiago Gonçalves Author-X-Name-First: Tiago Author-X-Name-Last: Gonçalves Title: Collaborative governance outcomes and obstacles: Evidence from Portuguese armed forces Abstract: The shortage of resources, which threats the accomplishment of the Armed Forces’ Missions, has urged them to increase their Branches’ integration to improve their efficiency as a whole. However, previous research pinpointed several issues in the Portuguese Armed Forces’ (PAF) governance that have threatened the intended integration’s efficacy. Therefore, we analyse PAF’s governance model at the Military Strategic Planning (MSP) level to understand its suitability to PAF’s current and future needs. We extend theoretical understanding of collaborative governance in defence, using a mixed method approach through a case study analysis, conducting structured and semi-structured interviews (15 interviewees), a survey (97 answers), and several document analyses. Participants’ sample includes military and civilian personnel working on MSP or financial resources management. The results highlight that PAF’s governance model is mostly a classic Public Administration model that is not sufficiently suited to answer its integrative needs. This study identifies the main obstacles of Defence Military Branches’ integration and provide theoretical propositions to frame collaborative governance in Public Administration. It also shows evidence to back up the importance of collaborative governance models, supported on interdependent networks, and argue the impact that non-rational factors (such as organizational culture) can have in public entities’ governance. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1906487 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1906487 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1906487 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1935665_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lahcene Makhloufi Author-X-Name-First: Lahcene Author-X-Name-Last: Makhloufi Author-Name: Noorulsadiqin Azbiya Yaacob Author-X-Name-First: Noorulsadiqin Author-X-Name-Last: Azbiya Yaacob Author-Name: Abderrazak Ahmed Laghouag Author-X-Name-First: Abderrazak Ahmed Author-X-Name-Last: Laghouag Author-Name: Alhussain Ali Sahli Author-X-Name-First: Alhussain Author-X-Name-Last: Ali Sahli Author-Name: Fateh Belaid Author-X-Name-First: Fateh Author-X-Name-Last: Belaid Title: Effect of IT capability and intangible IT resources on sustainable competitive advantage: Exploring moderating and mediating effect of IT flexibility and core competency Abstract: The purpose of this research is (1) to examine the integration impact of IT assets (e.g., intangible IT resources, IT capability, and IT flexibility) on core competency, and (2) to explore the mediating effect of core competency on the relationship between IT assets and sustainable competitive advantage (SCA), and (3) to determine whether IT flexibility strengthen the relationship between core competency and SCA. The study applied a quantitative and cross-sectional approach to collect data from 164 Malaysian small and medium-sized enterprises (SMEs) targeting managers from the middle-to-upper level. The findings infer new insights regarding IT integration’s critical role within core competency activities to achieve SCA. The results show that IT assets possess a positive and significant impact on core competency (CC), and CC positively impact SCA. Finally, CC partially mediates the relationship between IT resources and IT capability to SCA, and IT flexibility positively moderates the relationship between CC and SCA. This study addressed IT’s integration within core competency activities to help SMEs achieve SCA. The study advances dynamic capability theory by providing new insights into the importance of core competency and IT integration to develop and reconfigure existing capabilities to fit business strategy goals. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1935665 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1935665 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1935665 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1923358_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sofik Handoyo Author-X-Name-First: Sofik Author-X-Name-Last: Handoyo Author-Name: Ivan Yudianto Author-X-Name-First: Ivan Author-X-Name-Last: Yudianto Author-Name: Fury Khristianty Fitriyah Author-X-Name-First: Fury Khristianty Author-X-Name-Last: Fitriyah Title: Critical success factors for the internationalisation of small–medium enterprises in indonesia Abstract: The purpose of this study was to identify critical success factors (CSFs) for Indonesian small–medium enterprises (SMEs) accessing international markets. The study used the resource-based view, the knowledge-based view, and network theory as a theoretical framework to assess CSFs. The population consisted of Indonesian exporting SMEs registered with the Indonesian Ministry of Cooperatives and Small Businesses. The total sample contained 153 SME exporters, which were selected using convenience sampling techniques. Paper-based and electronic questionnaire instruments were used to collect the data. The questionnaires were distributed through small–medium enterprises’ export networks and to SME respondents at an international trade exhibition. Factor analyses, namely exploratory factor analysis (EFA) and confirmatory factor analysis (CFA), were applied. The research findings revealed that international market knowledge, product innovation knowledge, and institutional networking are critical success factors for the internationalisation of small–medium enterprises in Indonesia. The study contributes by enriching the body of knowledge regarding firm internationalisation theory and providing valuable information for understanding small–medium enterprises’ internationalisation in an emerging country such as Indonesia. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1923358 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1923358 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1923358 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1984028_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hasan Ali Mughal Author-X-Name-First: Hasan Ali Author-X-Name-Last: Mughal Author-Name: Farida Faisal Author-X-Name-First: Farida Author-X-Name-Last: Faisal Author-Name: Munawar Naz Khokhar Author-X-Name-First: Munawar Naz Author-X-Name-Last: Khokhar Title: Exploring consumer’s perception and preferences towards purchase of non-certified organic food: A qualitative perspective Abstract: Thisis the first study that explores consumer perception, preferences, and barriers in the purchase of non-certified organic food. The qualitative approach was applied to investigate the phenomena in real-life settings. Twenty-eight interviews were conducted from organic shoppers in specialized organic food markets. Data were analyzed from detailed parts to categories, themes, dimensions, and codes. Finding shows that organic food buyers are well aware of organic food benefits by virtue of its production methods. Although there are similarities in results between certified and non-certified organic food, however, many unique themes such as subcategories of health motives, various dimensions of trust, role of sales person, inelastic price, role of organic food cues, deceptive marketing, etc. are explored. Based on consumption motives, several categories of organic food consumers are also reported. The research has contributed to the literature by offering a consumer decision map that depicts important factors that play a vital role in the purchase of non-certified organic food. The pragmatic insight offered in this study can assist growers, enterprises, and policy makers in developing consumer understanding especially in ninety two other countries operating without organic food regulations. The results will be useful in developing a quantitative model for future studies. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1984028 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1984028 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1984028 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1935184_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shem Sikombe Author-X-Name-First: Shem Author-X-Name-Last: Sikombe Author-Name: Maxwell A. Phiri Author-X-Name-First: Maxwell A. Author-X-Name-Last: Phiri Title: Institutional factors influencing institutionalised supplier development initiatives in the construction industry in Zambia Abstract: The study seeks to examine the institutional factors influencing institutionalised supplier development initiatives in the construction industry in Zambia. A qualitative strategy was used to capture expert perspectives using a semi-structured interview protocol. The implementation of the initiatives is strongly affected by political influence. The findings also show that corruption has contributed to unfair competition between local and foreign contractors. Furthermore, the criterion for engaging local contractors in the initiatives is not clear. Other factors include inadequate monitoring and evaluation systems due to the lack of a robust regulatory system. However, the findings reveal that information dissemination has been very effective. There is a consensus that the initiatives have relatively contributed to the empowerment objective and knowledge transfer. The study recommends enacting binding legislation on specific projects financed entirely by the government and local contractors as award criteria to encourage main contractors to ensure an ideal subcontracting environment for contractors. The study also proposes procuring entity ratings based on the successful application of the reservation and preferential schemes. Furthermore, contractors should take preliminary qualification examinations to determine their capacity before bidding for contracts under the initiatives. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1935184 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1935184 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1935184 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1920676_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Joseph Owusu Author-X-Name-First: Joseph Author-X-Name-Last: Owusu Author-Name: Wilberforce Owusu Ansah Author-X-Name-First: Wilberforce Author-X-Name-Last: Owusu Ansah Author-Name: Kwame Ohene Djan Author-X-Name-First: Kwame Ohene Author-X-Name-Last: Djan Author-Name: Emmanuel K. Anin Author-X-Name-First: Emmanuel K. Author-X-Name-Last: Anin Title: Impact of financial resource building effort on financial resource availability among small and medium enterprises Abstract: Despite the growing research on financial resources within the supply chain of SMEs, our understanding of the relationship between financial resource building efforts and financial resource availability remains lacking. This study draws on attention-based view theory (ABV) to develop and test an argument that heterogeneity in financial resource availability is explained by the differences in SMEs financial resource building effort. The proposed relationship is tested on a sample of 274 SMEs owners in Ghana. Structural Equation Modelling is used to test the hypotheses of the study. Findings from the study indicate that SME financial resources building effort via retained profit, personal savings, family and friends, supplier’s credit and bank loan drive financial resource availability. The study findings provide a clear evidence that while financial resource availability is essential to SMEs performance, the effect largely depends on the differences in attention SMEs allocate to building their financial resource base from various sources of finance particularly retained profit and bank loan. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1920676 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1920676 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1920676 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1980248_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Giang-Do Nguyen Author-X-Name-First: Giang-Do Author-X-Name-Last: Nguyen Author-Name: Minh-Tri Ha Author-X-Name-First: Minh-Tri Author-X-Name-Last: Ha Title: The role of user adaptation and trust in understanding continuance intention towards mobile shopping: An extended expectation-confirmation model Abstract: With the rapid growth and intense competition of the mobile commerce market, mobile vendors consider retaining current users and facilitating them to continue shopping as vital to sustain profitability and development. This study investigates the influence of trust and perceived usefulness on continuance intention to use mobile shopping, mediated by user adaptation. This study was based on an extended expectation-confirmation model (ECM) by incorporating trust and user adaptation. A questionnaire-based survey was designed to gather data from 445 mobile shoppers in Vietnam using face-to-face interview. Structural equation modelling analysis was applied to validate the hypothesised model. Our results revealed that all relationships, except for the direct relationship between trust and continuance intention significantly affect continuance intention. In addition, user adaptation is verified to mediate fully the relationship between trust and continuance intention. Our work is the first study to extend ECM by integrating trust and user adaptation in an integral way to advance our understanding of how mobile shoppers continue to use mobile shopping services. Finally, our study offers insightful theoretical and practical implications for academicians and firm managers to retain users effectively by promoting the factors that motivate the continuance intention. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1980248 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1980248 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1980248 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1989995_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fitouri Mohamed Author-X-Name-First: Fitouri Author-X-Name-Last: Mohamed Title: Impact of entrepreneur’s commitment on entrepreneurial coaching relationship Abstract: The purpose of the study is the influence of the entrepreneur commitment on the success of the entrepreneur-coach relationship. The data were gathered from 350 novice entrepreneur’s. The data were analyzed with structural equation modeling.The findings suggest that the success of the entrepreneur-coach relationship is conditioned by the entrepreneur Commitment. Based on the results, for entrepreneurs, it is very useful to know how to manage this relationship. It must understand the importance of psychological determinants in the success of their accompanying relationship. It must also recognise the importance of interaction between the different partners involved in the relationship. This knowledge can help accompaniments raise a share of unknown in the failures of newly created companies despite their accompaniment. Our work contributes to a more precise and concrete knowledge of the entrepreneurial accompaniment relationship which is beyond the level of commitment of the novice entrepreneur. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1989995 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1989995 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1989995 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1924930_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Najib H.S. Farhan Author-X-Name-First: Najib H.S. Author-X-Name-Last: Farhan Author-Name: Fozi Ali Belhaj Author-X-Name-First: Fozi Ali Author-X-Name-Last: Belhaj Author-Name: Waleed M. Al-ahdal Author-X-Name-First: Waleed M. Author-X-Name-Last: Al-ahdal Author-Name: Faozi A. Almaqtari Author-X-Name-First: Faozi A. Author-X-Name-Last: Almaqtari Title: An analysis of working capital management in India: An urgent need to refocus Abstract: The current study aims to evaluate the impact of working capital components on the financial performance of Indian pharmaceutical companies. Moreover, it aims to analyze working capital among small, medium and large firms. The study uses a panel data of 82 pharmaceutical companies for the period from 2008 to 2017. Generalized Method of Moment (GMM) model is used for estimating the results. Findings show that there is a significant difference in managing working capital among small, medium and large firms. Furthermore, it is found that number of days’ collection period, number of days’ payable period and number of days’ inventory holding period positively impact the financial performance of Indian pharmaceutical companies measured by return on assets and net operating margin. Whereas, cash conversion cycle has a negative impact on return on assets, net operating margin and Tobin’s Q. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1924930 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1924930 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1924930 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2000697_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sriram K V Author-X-Name-First: Sriram Author-X-Name-Last: K V Author-Name: Namitha KP Author-X-Name-First: Namitha Author-X-Name-Last: KP Author-Name: Giridhar B Kamath Author-X-Name-First: Giridhar B Author-X-Name-Last: Kamath Title: Social media advertisements and their influence on consumer purchase intention Abstract: Rapid rise in social media users has spawned a new form of advertising for businesses called social media advertising. Advertisers have long faced one of the most important challenges: low consumer acceptability of commercials. It is vital to identify the most salient elements of social media advertisements that influence how consumers see them. The purpose of this study is to determine the factors that influence how social media advertisements are perceived and their effect on customer purchase intent. We performed a survey and utilized exploratory factor analysis to determine which characteristics significantly influenced how people perceived social media advertisements. Structural Equation Modelling was used to investigate the effect of customer characteristics on purchase intention. The findings indicate that creative characteristics, attention-grabbing details, emotional appeal, and celebrity endorsement all had an effect on how social media advertising was evaluated. The study discovered that elements such as attention-grabbing details, celebrity endorsement, and emotional appeal have a considerable impact on customer purchase intention. A sufficient emphasis on the aforementioned traits would aid in the development of effective social media marketing and increase consumer buying intent. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.2000697 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2000697 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:2000697 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1969632_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jorge Vera-Martínez Author-X-Name-First: Jorge Author-X-Name-Last: Vera-Martínez Title: Consumer technology brands and the source of their performance Abstract: Over the past 20 years, consumer technology products have significantly impacted consumers’ purchasing patterns and behaviors. The companies catering to this market have demonstrated unprecedented innovation and financial performance. Therefore, it is important to understand how consumers process such brands in forming their product preferences. Consumer technology brands comprise certain products—smartphones, tablets, smartwatches, music devices, and laptops—that fulfill a complex mix of numerous functional and emotional needs, such as joy, socialization, group acceptance, and group recognition. This study proposes a conceptual framework to explain how brand loyalty for such products is built upon certain relevant brand perceptions. In an empirical post hoc study involving 320 technology product customers, measurements for the constructs involved were established, and a multi-category approach was adopted wherein respondents evaluated Apple, HP, Samsung, and Sony products. A statistical structural model is presented wherein the relationships proposed in the hypotheses are tested and supported. It is established that brand perceptions of innovativeness, benefits, and identification are likely to be strong antecedents of brand loyalty. Unlike previous literature, this study measures perceived benefits at the parent-brand level rather than at that of the product–category. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1969632 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1969632 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1969632 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1882039_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tika Widiastuti Author-X-Name-First: Tika Author-X-Name-Last: Widiastuti Author-Name: Ilmiawan Auwalin Author-X-Name-First: Ilmiawan Author-X-Name-Last: Auwalin Author-Name: Lina Nugraha Rani Author-X-Name-First: Lina Nugraha Author-X-Name-Last: Rani Author-Name: Muhammad Ubaidillah Al Mustofa Author-X-Name-First: Muhammad Author-X-Name-Last: Ubaidillah Al Mustofa Title: A mediating effect of business growth on zakat empowerment program and mustahiq’s welfare Abstract: Zakat is an instrument of Islamic economic and social funds that contributes to the achievement of people wellbeing. This study examines the business growth as a mediating variable on the relationship between the impact of the zakat empowerment programs and mustahiq’s (zakat recipient) welfare. This quantitative study employs Partial Least Square Structural Equation Modelling (PLS-SEM) analysis on 100 mustahiqs from different zakat empowerment programs in East Java and DI Yogyakarta. Zakat empowerment positively affects mustahiq’s welfare. This indicates that the empowerment program successfully increases mustahiqs’ wellbeing and their business. Business growth as a mediating variable on the relationship between business assistantship and mustahiq welfare also shows a positive and significant effect. Further, macroeconomic indicators consisting of GRDP and inflation and internal factors consisting of age and educational level, have different impacts on the business growth of mustahiq. This study confirms the zakat empowerment program’s role in improving the mustahiq’s welfare based on maqashid al-shariah (the Islamic objectives). Zakat community empowerment is a solution to suppress the poverty rate and possible for reducing inequality and ending poverty in Indonesia. This study extends the literature by providing a unique measurement of mustahiq welfare. This study incorporates maqashid al-shariah considerations to measure the wellbeing. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1882039 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1882039 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1882039 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1944960_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Frank Kabuye Author-X-Name-First: Frank Author-X-Name-Last: Kabuye Author-Name: Kassim Alinda Author-X-Name-First: Kassim Author-X-Name-Last: Alinda Author-Name: Nicholas Bugambiro Author-X-Name-First: Nicholas Author-X-Name-Last: Bugambiro Author-Name: Saphurah Kezaabu Author-X-Name-First: Saphurah Author-X-Name-Last: Kezaabu Title: Intellectual capital, isomorphic forces and internal controls over financial reporting in Ugandan microfinance institutions Abstract: The purpose of this study is to examine the role of intellectual capital and isomorphic forces in strengthening internal controls over financial reporting (ICFR) in microfinance institutions (MFIs). This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 66 MFIs that are members of the Association of Microfinance Institutions of Uganda (AMFIU). Both intellectual capital and isomorphic forces positively and significantly contribute to the strength of ICFR. In terms of control variables, ownership structure, capital structure and firm age are not significant predictors of ICFR. Policy-wise, the regulator(s) of MFIs should always issue-specific and time-bound directives to MFIs with ICFR shortfalls to enhance their control environment. Also, the responsibility of maintaining adequate ICFR should be extended to the management of MFIs by tasking them to account for lapses in ICFR. This would reduce incidences of senior management usurping the powers of the board, which would lead to overriding of ICFR. Also, policies should be specific on the composition of the board to improve its intellectual potential. To the authors’ knowledge, this study provides initial empirical evidence of the influence of intellectual capital and isomorphic forces in strengthening ICFR in MFIs using evidence from a developing African country. Overall, this study found that intellectual capital (entity factor) and isomorphic forces (institutional factors) are all predictors of ICFR. This is possible because managers, employees and those charged with governance of the entity can be influenced by institutional forces that affect ICFR positively. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1944960 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1944960 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1944960 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1930498_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Richard Kofi Akoto Author-X-Name-First: Richard Kofi Author-X-Name-Last: Akoto Author-Name: Charles Adjasi Author-X-Name-First: Charles Author-X-Name-Last: Adjasi Title: The effect of external credit on firms’ exports size in Nigeria Abstract: Financial market inadequacies often constrain overseas trade flows because exporters largely rely on access to external credit to survive. This article examines the influence of external credit (bank finance; and suppliers and customer credit) on exports size of manufacturing firms in Nigeria using Two-Stage Least Square (2SLS) estimation procedure. We approximate exports size as the ratio of exports over total sales. The study also proxy access to external finance as bank finance as a proportion of total financing while suppliers and customer credit was defined as credit from suppliers and advances from institutional customers as a proportion of total financing. The findings reveal that bank credit is significant and negatively associated with exports size while suppliers and customer credit are positive and significantly drives exports size. Government should put stringent measures in place to ensure that Nigeria’s exports meet overseas standards in terms of high-quality, packaging, and labeling, which are critical in selling exports in the international market. Policy should also be directed at reducing the cost of exporting in Nigeria. Finally, government should also consider establishing innovative tax incentives and credit guarantee schemes to encourage suppliers and institutional customers to extend more flexible credit to exporters. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1930498 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1930498 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1930498 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1944011_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Vo Tan Liem Author-X-Name-First: Vo Tan Author-X-Name-Last: Liem Title: The impact of education background on using cost management system information Abstract: Based on Upper Echelon Theory (UET), this study established and examined the impact of upper managers ‘s characteristic (CEO) on choosing a cost leader strategy (CL), using cost management system (CMS) information in the process CEO ‘s strategic decisions. As well as considering the moderator role of advanced manufacturing technology (AMT) in some relationships. This study used SmartPLS3 software to evaluate measurement model and structure model. The results indicated that: (1) the positive effects of all direct relationships are accepted and; (2) the moderator role of AMT in the relationships between education background—choice of CL; Education background—CMS are both positive and statistically significant. This results reinforced for the important role of using CMS information, CEO ‘s demographic characteristic (eduction background), AMT ‘s moderator role. Then, this result will help managers to design a CMS effectively suitable to CEO and strategy of firm, enhancing financial performance of manufacturer. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1944011 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1944011 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1944011 Template-Type: ReDIF-Article 1.0 Author-Name: E.A. Atatsi Author-Name: E.M. Azila-Gbettor Author-Name: C. Mensah Title: Correction statement for ‘Predicting task performance from psychological ownership and innovative work behaviour: A cross-sectional study’ Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1939938 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1939938 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1939938 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1980934_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Noora AlShehhi Author-X-Name-First: Noora Author-X-Name-Last: AlShehhi Author-Name: Fatima AlZaabi Author-X-Name-First: Fatima Author-X-Name-Last: AlZaabi Author-Name: Mohammed Alnahhal Author-X-Name-First: Mohammed Author-X-Name-Last: Alnahhal Author-Name: Ahmad Sakhrieh Author-X-Name-First: Ahmad Author-X-Name-Last: Sakhrieh Author-Name: Mosab I. Tabash Author-X-Name-First: Mosab I. Author-X-Name-Last: Tabash Title: The effect of organizational culture on the performance of UAE organizations Abstract: This study investigates the relationship between organizational culture (OC) and the performance of organizations in the United Arab Emirates (UAE). A theoretical framework to measure this relationship in the UAE is designed. Interviews with experts and questionnaires were conducted to prioritize certain identifiers and indicators of the relationship between organizational culture and performance in the context of the UAE. The OC—performance relationship framework was analyzed and tested. The number of respondents from the UAE organizations is 131. The results of the study showed a positive relationship between organizational culture and performance, and this relationship is especially stronger with job satisfaction. Moreover, the results also indicate that there is no evidence of any difference between the performance of organizations in the public and private sectors. Furthermore, the degree of implementation of the positive OC constructs varies from one construct to another. These positive OC constructs are goal achievement, employee engagement and commitment, and team spirit. This research is one of the few, if not the first, to investigate the relationship between OC and organizational performance in the private and public organizations in the UAE. The study would be useful for managers to concentrate on the cultural dimensions that enhance organizational performance. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1980934 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1980934 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1980934 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1945426_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Umer Zaman Author-X-Name-First: Umer Author-X-Name-Last: Zaman Author-Name: Brajesh Bolia Author-X-Name-First: Brajesh Author-X-Name-Last: Bolia Author-Name: Mahwish Anjam Author-X-Name-First: Mahwish Author-X-Name-Last: Anjam Title: Do women customers love to talk about financial brands? An empirical evidence on the mediated service responsiveness and brand sincerity in creating a positive word of mouth Abstract: The difference in purchase behavior between male and female consumers is a well-established narrative because of the considerable differences in their buying preferences and decision-making approaches. Women buyer market for financial products is an untapped yet promising segment, however, beyond certain generic assumptions, very little is known about the consumer behavior patterns, satisfaction, and positive word of mouth (WOM) of women customers related to financial products. Targeting a serving woman as a financial service customer necessitates an understanding of the factors contributing to satisfaction level leading to the positive WOM of female customers. Therefore, this paper is an effort to explore the role of the responsiveness component of service quality and sincerity dimension of brand personality on WOM via customer satisfaction. Using the partial least square method in structural equation modeling (PLS-SEM) on 183 working women respondents in India, the research results highlighted some interesting findings. Results revealed that brand sincerity directly impacts the WOM of the women customers where achieving satisfaction is not necessary; however, the responsiveness of a financial product does not directly lead to a positive WOM, rather through satisfaction. The research is novel in empirically testing and comparing the role of brand sincerity and responsiveness in generating satisfaction and positive WOM. This study provides insights for the financial product designers and marketers intending to target women-customers, by focusing on the specific consumer behavioral dimensions leading to satisfaction and positive WOM to ensure the product success. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1945426 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1945426 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1945426 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1938347_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammedamin Hussen saad Author-X-Name-First: Muhammedamin Hussen Author-X-Name-Last: saad Author-Name: Geoffrey Hagelaar Author-X-Name-First: Geoffrey Author-X-Name-Last: Hagelaar Author-Name: Gerben van der Velde Author-X-Name-First: Gerben Author-X-Name-Last: van der Velde Author-Name: S. W. F. Omta Author-X-Name-First: S. W. F. Author-X-Name-Last: Omta Title: Conceptualization of SMEs’ business resilience: A systematic literature review Abstract: Attention for business resilience research in the academic world has increased considerably, despite fragmented literature on definitions, measurements, and of variables influencing the concept. Therefore, there is a need to take stock of current knowledge on the areas and structure them to lay the foundation in this field. We also give due attention to the resilience of SMEs in a highly vulnerable setting (i.e., developing countries), as the nature of this settings requires resilience research attention (in terms of rate of recurrence and complexity of disruptions). We deployed a well-structured systematic review procedure. This paper offers (1) an overview of SMEs resilience literature from 2000 to November 2018 comprising 118 articles, and (2) special attention, within that overview, to developing countries. This review concludes that resilience literature is very much varied in its definitions and measurements, and is inconclusive about its influencing factors. Furthermore, little resilience research has focused upon the context of SMEs in developing countries, which is perhaps surprising given the contribution made by these businesses in such a setting. Based on the review results, we describe distinguishing features of resilience; give options to extend the theoretical foundations of research into resilience in the future. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1938347 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1938347 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1938347 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1963390_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thuy Tu Pham Author-X-Name-First: Thuy Tu Author-X-Name-Last: Pham Author-Name: Le Kieu Oanh Dao Author-X-Name-First: Le Kieu Oanh Author-X-Name-Last: Dao Author-Name: Van Chien Nguyen Author-X-Name-First: Van Chien Author-X-Name-Last: Nguyen Title: The determinants of bank’s stability: a system GMM panel analysis Abstract: This study was conducted to investigate the determinants of bank’s stability in an emerging country. Data were collected from the commercial banks listed on Vietnam’s Stock Exchanges over the years from 2010 to 2018. Further, the generalized method of moments (GMM) regression technique to control for the three sources of endogeneity, namely, unobserved heterogeneity, simultaneity and dynamic endogeneity are concerned. Results demonstrate that there exists a positive effect from banking sector indicators such as equity-to-asset ratio, bank size, loans-to-assets ratio, revenue diversification on the stability of bank. In addition, a possible finding deals with the positive influence of macroeconomic factors in the banking sector on bank’s stability. Another possibility, bank’s stability in the previous year often goes hand in hand with this of the current year. Further investigated on every presence of foreign investment in the banking system, total assets- based foreign investment also correlates positively with bank’s stability. Finally, a negative effect from market share of mobilized capital, loan loss provisions, market structure on bank’s stability can be found. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1963390 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1963390 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1963390 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1920558_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Montajula Suvattanadilok Author-X-Name-First: Montajula Author-X-Name-Last: Suvattanadilok Title: Social media activities impact on the decision of watching films in cinema Abstract: The aim of the research is to examine the social media activities of film promoters and the factors that have an impact on public decision-making and to watch film in the cinema. This research looked at film audiences in Thailand to evaluate public perception, social media tracking and knowledge-based activity that has not yet been established in previous studies. Few studies have investigated the variables such as promotional programs, social media platform activities, trailer assessment, and decision to watch a movie. This study’s audience consisted of Thai citizens who are a sample of 400 subjects. This group has been identified as the group that watched the film in Thailand. The statistical tool used is ANOVA, which is concerned only with the disparity of results used in the comparative analysis. The strongest statistical relationship for the trailer assessment has been identified. Indication of the essential distinction between advertising, social media interactions and trailer assessment. References to social media will motivate the audience to feel that they are enjoying the recommended films. Social awareness is also related to the determination of the reference value for video screening. The findings of this study show that social networks affect audiences to watch movies. Overall, different factors need to work together to inspire audiences to watch movies. In order to make people watch films more frequently in cinemas, it is important to explore other strategies for market demand. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1920558 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1920558 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1920558 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1923360_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Raazia Gul Author-X-Name-First: Raazia Author-X-Name-Last: Gul Author-Name: Nazima Ellahi Author-X-Name-First: Nazima Author-X-Name-Last: Ellahi Title: The nexus between data analytics and firm performance Abstract: The increased access and availability of information technology solutions have brought structural shifts in traditional business models, processes, and activities worldwide. As a result, the innovative ways of doing business and practices have disrupted the traditional businesses and technologies. This study investigates the impact of investment in data analytics on the financial performance of banks in Pakistan. A sample of 32 banks including commercial and microfinance banks for 2010 to 2019 was selected. Random effect panel estimation and instrumental variable two-stage least square were employed to quantify the impact of data analytics on firm performance. The results indicate that investment in data analytics increases the productivity of banks by 10%. However, the impact of investment in DA on profitability measures including return on assets, return on equity, and net interest income was negative, reflecting the “profitability paradox.” In the current era of digitalization, the banks need to invest in innovative technologies which have analytical capabilities to remain competitive and sustainable. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1923360 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1923360 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1923360 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1870798_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Shoaib Author-X-Name-First: Muhammad Author-X-Name-Last: Shoaib Author-Name: Zuhair Abbas Author-X-Name-First: Zuhair Author-X-Name-Last: Abbas Author-Name: Muhammad Yousaf Author-X-Name-First: Muhammad Author-X-Name-Last: Yousaf Author-Name: Roman Zámečník Author-X-Name-First: Roman Author-X-Name-Last: Zámečník Author-Name: Junaid Ahmed Author-X-Name-First: Junaid Author-X-Name-Last: Ahmed Author-Name: Shahnawaz Saqib Author-X-Name-First: Shahnawaz Author-X-Name-Last: Saqib Title: The role of GHRM practices towards organizational commitment: A mediation analysis of green human capital Abstract: There are rare studies that have attempted to explore the association among green human resource management (GHRM) and organizational commitment in the existing literature. Besides, the mediating role of green human capital has also garnered little attention in the literature. Hence, the present study intends to address the research gap by extending the ability-motivation-opportunity theory (AMO) to determine the indirect and direct impact of GHRM in the dairy companies which has so far neglected in Pakistan. A convenience sampling technique was deployed to obtain data from 287 respondents through self-administered survey. SmartPLS (3.2.9) software was used to analyze the structural and measurement model. The results demonstrate the direct effect of green recruitment and selection and green training and development on organizational commitment. Also, green human capital contributes an essential role in mediating the effects of green recruitment and selection, green training, and development on organization commitment. The present study suggests that GHRM practices play a crucial role in the deployment of an environmental policy aimed at promoting green practices in the workplace. The findings provide guidelines to policymakers and managers regarding GHRM to promote environmental culture and employee green behavior at the workplace. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2020.1870798 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1870798 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1870798 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1963178_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nghia Phan Trong Author-X-Name-First: Nghia Author-X-Name-Last: Phan Trong Author-Name: Van Vu Thi Thuy Author-X-Name-First: Van Author-X-Name-Last: Vu Thi Thuy Title: Impacts of ownership structure on stock price synchronicity of listed companies on Vietnam stock market Abstract: The purpose of this paper is to examine the impacts of ownership structure on stock price synchronicity in Vietnam stock market. The research has been conducted with a sample of all of those companies listed on Vietnam stock market from 2007 to 2017 and used the multivariate regression method with array data sets. The research findings have shown that in Vietnam, stock price synchronicity is mainly caused by general information of the whole market. In addition, the paper has pointed out that a negative relationship exists between the ownership of large shareholders, the ownership of foreign investors and the stock price synchronicity and that there is a positive relationship between state ownership and the stock price synchronicity. The research findings have indicated more clearly the phenomenon of stock price synchronicity in a developing country and offered corporate executives several important implications to limit synchronicity and enhance the informativeness in the company’s stock price. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1963178 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1963178 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1963178 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1978371_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Imtiaz Alam Author-X-Name-First: Imtiaz Author-X-Name-Last: Alam Author-Name: Jugindar Singh Kartar Singh Author-X-Name-First: Jugindar Singh Author-X-Name-Last: Kartar Singh Author-Name: Muhammad Umar Islam Author-X-Name-First: Muhammad Umar Author-X-Name-Last: Islam Title: Does supportive supervisor complements the effect of ethical leadership on employee engagement? Abstract: The purpose of the study is to examine the effect of perceived supervisor support on the relationship between ethical leadership and employee engagement through organisational commitment in eastern culture. The study uses survey data from 389 employees of information technology sector in Pakistan. To study the relationship between the variables, linear regression, and Preacher & Hayes (2004) PROCESS techniques are used. The results of the study show that ethical leadership relates to employee engagement and organisational commitment. Organisational commitment mediates the relationship between ethical leadership and employee engagement. Perceived supervisor support moderates the relationship such that when perceived supervisor support is high, the effect of ethical leadership on employee engagement through organisational commitment is stronger. The results show that the positive perception of the supervisor complements the effect of ethical leadership on employee engagement through organisational commitment. Ethical leadership contributes towards the development and sustenance of organisational commitment and engagement among the employees. Drawing on social exchange theory, this study contributes to the organisational behaviour literature by studying the complementing effect of perceived supervisor support on the relationship between ethical leadership and employee engagement. An area that needs due attention. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1978371 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1978371 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1978371 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1910161_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammad A. Khataybeh Author-X-Name-First: Mohammad A. Author-X-Name-Last: Khataybeh Title: Do financing constraints hinder corporate fixed investment? Evidence from the Amman stock exchange Abstract: This research provides new evidence on financing constraints on corporate fixed investment by emphasizing the role of cash holdings as a precautionary source of funds. Applying GMM estimates to a sample of 106 Jordanian firms, the results suggest that firms follow trade-off theory in financing their investments but are financially constrained. The coefficient of the cash holdings variable appears to be negative in the fixed-investment regression, suggesting that when firms face financing shocks, they draw upon their precautionary cash reserves to smooth the path of their expenditure on fixed assets. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1910161 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1910161 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1910161 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1939837_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nico van Rensburg Author-X-Name-First: Nico Author-X-Name-Last: van Rensburg Author-Name: Ogujiuba Kanayo Author-X-Name-First: Ogujiuba Author-X-Name-Last: Kanayo Title: Egotism and female managerial performance in South Africa: Evidence from SMEs in the agricultural sector Abstract: This study sets out to address the perceived pitfalls of egotism among female entrepreneurs in South Africa. This study further ascertains a unique strategy and group of accustomed performance factors that are believed to serve as a cognitive antidote for female entrepreneurs to consistently out-manoeuvre the dangers of egotism. This study adopted a qualitative approach in which 16 achieving female entrepreneurs were purposively selected. The primary data was collected through the application of professionally conducted semi-structured one-on-one interviews and Interpretative Phenomenological Analysis (IPA) served as the primary method of data analysis. Findings from this study prove the significant impact the effects of egotism are believed to have on entrepreneurship and managerial performance as a whole. Aspects such as continuous self-study and the establishment of a disciplined mind both surfaced as invaluable assets. Finally, results also prove that the adaptation of a neutralised mental approach to events proves to eliminate egotism as a falsely imposed performance mechanism within entrepreneurship undertaking as a whole. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1939837 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1939837 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1939837 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1968206_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thabang Excellent Mofokeng Author-X-Name-First: Thabang Excellent Author-X-Name-Last: Mofokeng Title: The impact of online shopping attributes on customer satisfaction and loyalty: Moderating effects of e-commerce experience Abstract: The COVID-19 pandemic has expedited the growth of e-commerce in South Africa, as in global markets, strengthening online shopping exchange relationships. Businesses seek advanced models of the online shopping dimensions that are appropriate for tailoring services to customers. The data collected included customers’ perceived information quality, privacy concerns, perceived security, product variety, and product delivery as antecedents of customer satisfaction, while information quality and satisfaction were specified as key determinants of customer loyalty. A total of 287 completed responses were analysed using structural equation modelling. The results indicate that the customer satisfaction of online shoppers is influenced by product delivery, perceived security, information quality, and product variety. Customer satisfaction and information quality determine customers’ loyalty towards web stores. In its originality, the paper reveals that product delivery and satisfaction relationship are moderated by e-commerce experience exceeding five years. The paper concludes with managerial implications for online shopping in aiming to build customer loyalty. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1968206 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1968206 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1968206 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1932238_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ahmad Ahmad Author-X-Name-First: Ahmad Author-X-Name-Last: Ahmad Author-Name: Adel Bino Author-X-Name-First: Adel Author-X-Name-Last: Bino Author-Name: Mohammad Tayeh Author-X-Name-First: Mohammad Author-X-Name-Last: Tayeh Title: Has the current global financial crisis significantly affected momentum profitability? Abstract: In this study, we examine the behavior of stock price changes in an emerging market to search for possible momentum incidents. Our findings indicate that the existence of momentum can be characterized by the state of the economy, which is significantly correlated with the down market. We argue that this is due to investors, who have diminishing marginal utility of wealth and, in turn, behave in a risk-averse manner, resulting in loser portfolios being responsible for the vast majority of the observed momentum profitability. Furthermore, we find that momentum profitability is stronger with longer formation and holding periods, despite few cases of winners’ return reversals. Our findings remain robust after controlling for size and book-to-market and earnings-to-market ratios. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1932238 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1932238 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1932238 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1886473_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Basiem Al-Shattarat Author-X-Name-First: Basiem Author-X-Name-Last: Al-Shattarat Title: The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia Abstract: This study explores the relationship between company earnings management and the relative value relevance of book value and earnings. The differential effect on the value relevance of earnings management (EM) from 2014 to 2018 for all firms listed on the Saudi Stock Exchange (Tadawul) is investigated by short-term versus long-term discretionary accruals. For firms whose EM is considered as an indication of its discretionary accruals, it is anticipated that earnings’ value relevance would be lower than firms that do not consider EM. The results show that EM discretionary accruals influence the value relevance of book value and earnings for the long-term compared to the short-term. The study’s finding is expected to shed light on applying the quality of firms’ financial reporting in protecting stakeholders’ interests by providing them with credible information free from earnings manipulations. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1886473 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1886473 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1886473 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1926404_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yossi Diantimala Author-X-Name-First: Yossi Author-X-Name-Last: Diantimala Author-Name: Sofyan Syahnur Author-X-Name-First: Sofyan Author-X-Name-Last: Syahnur Author-Name: Ratna Mulyany Author-X-Name-First: Ratna Author-X-Name-Last: Mulyany Author-Name: Faisal Faisal Author-X-Name-First: Faisal Author-X-Name-Last: Faisal Title: Firm size sensitivity on the correlation between financing choice and firm value Abstract: This study examines the impact of firm size on the effect of capital structure choice on the firm value in one of the emerging markets, Indonesia. The study of capital structure choice and firm value in emerging markets is captivating due to the different characteristics of its companies as compared to the characteristics of companies in developed countries. To rigorously conduct the research, this study uses annual reports and market value of 1,638 listed non-financial companies as the result of a random sampling method with 7-year observation periods, 2012 until 2018. The finding supports the existing literature that optimal capital structure choice reflects an appropriate mix of debt and the company’s equity that enhances the firm value. This means that capital structure is one of the significant aspects of the decision-making of investment by investors. Similar to that in developing countries, increasing long-term debt is a funding option when the internal funds are insufficient. Reducing retained earnings affected by lower profitability level increase corporate long-term debt. Furthermore, the size of a company takes an important role to strengthen the impact of capital structure choice on the firm value. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1926404 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1926404 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1926404 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1962486_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Van Anh Author-X-Name-First: Nguyen Van Author-X-Name-Last: Anh Author-Name: Nguyen Thi Phuong Thao Author-X-Name-First: Nguyen Thi Author-X-Name-Last: Phuong Thao Title: Impact of CSR activities towards adoption of Mobile Banking Abstract: The purpose of this paper is to propose and examine a conceptual model that best explains key factors influencing Vietnamese customers’ intention to adopt mobile banking (m-banking). This paper examines three dimensions of Corporate Social Responsibility including Economic responsibility, Environmental responsibility and Social responsibility. Structural Equation Modeling (SEM) was conducted to analyze the data collected from the field survey questionnaires administered to a convenience sample of Vietnamese banking customers. The results showed that behavioral intention is significantly influenced by trust. Specifically, CSR initiatives play a vital role in building customer trust. Therefore, this study has attempted to fill this gap by empirically examining some of the essential factors influencing the adoption of m-banking from the Vietnamese customers’ perspective. Finally, practical and theoretical implications for both Vietnamese banks and researchers in the m-banking context are also discussed in the concluding section. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1962486 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1962486 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1962486 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1905198_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Siti Istikhoroh Author-X-Name-First: Siti Author-X-Name-Last: Istikhoroh Author-Name: Moeljadi Author-X-Name-First: Author-X-Name-Last: Moeljadi Author-Name: Made Sudarma Author-X-Name-First: Made Author-X-Name-Last: Sudarma Author-Name: Siti Aisjah Author-X-Name-First: Siti Author-X-Name-Last: Aisjah Title: Does social media marketing as moderating relationship between intellectual capital and organizational sustainability through university managerial intelligence? (empirical studies at private Universities in East Java) Abstract: This study aimed to identify and analyse the sustainability of private universities in East Java in terms of their ability to utilize knowledge-based strategic assets. The approach used was the quantitative approach (positivism), using a survey research method. The data obtained was number (score or value), analysed using statistical techniques called Structural Equation Models or SEM. The results of statistical testing were used to explain the relationship between variables, including Organizational Sustainability, Intellectual Capital, University Managerial Intelligence, and Social Media Marketing. From the data analysis, we concluded that a) Intellectual Capital has a positive and significant effect on the Sustainability of Private Higher Education Organizations in East Java, b) Intellectual Capital has a positive and significant effect on University Managerial Intelligence in Private Universities in East Java, c) University Managerial Intelligence has an effect on Organizational Sustainability of Private Universities in East Java, d) University Managerial Intelligence mediates the influence of Intellectual Capital on the Sustainability of Private Higher Education Organizations in East Java, e) Social Media Marketing does not moderate the influence of Intellectual Capital on the Sustainability of Private Higher Education Organizations in East Java, f) Social Media Marketing does not moderate the influence of University Managerial Intelligence on the Sustainability of Private Higher Education Organizations in East Java. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1905198 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1905198 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1905198 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1927468_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Usman Ahmad Author-X-Name-First: Usman Author-X-Name-Last: Ahmad Author-Name: Hamid Waqas Author-X-Name-First: Hamid Author-X-Name-Last: Waqas Author-Name: Kashif Akram Author-X-Name-First: Kashif Author-X-Name-Last: Akram Title: Relationship between project success and the success factors in public–private partnership projects: A structural equation model Abstract: The budgetary pressures, scarcity of resources, and incessant increases in the demand for public services have driven the Malaysian government to involve the private sector in the development of infrastructure through public–private partnership (PPP) projects. Despite the benefits of PPP projects in different regions, including Malaysia, various PPP endeavours are considered unsuccessful for many reasons. However, the evaluation of the success of these projects is not robust because the definition of the PPP project’s success based on its distinct nature is inadequate. Moreover, the reviewed literature has identified critical success factors (CSFs) for PPP projects, but the question remains whether these factors are real success factors. Thus, this study aimed to develop a robust definition of a PPP project success variable, to categorise the CSFs, and to examine the relationship between the CSF categories and the success of the PPP project.To achieve these objectives, this study adopted a mixed research method—specifically, an exploratory sequential research design. First, in implementing this method, interviews were conducted to develop the measurement items for the PPP project’s success. Second, the study conducted a survey to collect the data for the exploratory factor analysis (EFA) of the newly developed PPP project success items and the principal component analysis (PCA) to categorise the CSFs. Third, the study conducted a second survey to examine the relationship between CSFs and PPP project success.The findings indicated that a PPP project’s success can be measured based on four dimensions: time, cost, objects, quality and stakeholders’ satisfaction. Moreover, the study considered quality and stakeholders as one dimension because of the quality phenomenon. The quality phenomenon explains that the delivery of quality services satisfies all the stakeholders. Furthermore, the CSFs were categorised into five groups that significantly affected the success of PPP projects. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1927468 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1927468 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1927468 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1954491_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thanh Hoai Nguyen Author-X-Name-First: Thanh Hoai Author-X-Name-Last: Nguyen Author-Name: Hai Quynh Ngo Author-X-Name-First: Hai Quynh Author-X-Name-Last: Ngo Author-Name: Thu Trang Dương Author-X-Name-First: Thu Trang Author-X-Name-Last: Dương Title: Motivations influencing virtual supermarket shopping: An exploratory study using means-end chains analysis Abstract: Virtual supermarket shopping has entered a phase of commercial mainstreaming as retailers aim at broadening the customer base, especially in the context of COVID 19 emergence. With the expansion of virtual supermarket shopping (VS-shopping) consumption, there is an increasing need to investigate the variety of consumers’ motivations for engaging in such behavior. This study sought to address this gap by using the means-end chain theory method to explore the motivational complexity of VS-shopping. Based on data collected (n = 67) through the soft-laddering approach, six types of motivation are identified, include Quality of life, sense of accomplishment, Family well-being, Financial security, Self-direction, and Health consciousness. The results are expected to complement both theoretical contributions (additional understanding related to the virtual supermarket) and practical contributions (providing valid knowledge for retailers to create a more favorable service and marketing strategies for VS-shopping consumption). Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1954491 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1954491 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1954491 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1984627_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Zeena Mardawi Author-X-Name-First: Zeena Author-X-Name-Last: Mardawi Author-Name: Elies Seguí-Mas Author-X-Name-First: Elies Author-X-Name-Last: Seguí-Mas Author-Name: Guillermina Tormo-Carbó Author-X-Name-First: Guillermina Author-X-Name-Last: Tormo-Carbó Title: Rethinking the accounting ethics education research in the post- COVID-19 context Abstract: Now more than ever before, studies of accounting ethics should be at the front of every research that is commenced throughout and following COVID-19 to protect students, academics, professionals, and broader communities. Accounting Ethics Education Research is traditionally linked to the global crisis. Therefore, the purpose of this study is to map the knowledge of accounting ethics education literature and to pay closer inception in facing the waves of destressing and the repeated financial scandals in the Covid-19 context. A systematic literature review was performed on 31 empirical research published on the Scopus database for 1993 to 2020. This study also suggests new avenues and insights for future research by analysing the articles into three primary levels according to the scope (environmental, university, and individual), which would help to find the main focus of researchers and draw a clear picture of literature gap. Moreover, this study is the first by far to provide and discuss the key variables (gender, age, accounting ethics course) used by previous studies. The study findings help provide an overarching picture of the accounting ethics education patterns and trends to avoid falling into the same mistakes. In addition, these results draw potential future avenues to bridge the current literature void by presenting fruitful and indispensable directions for future research in the post-pandemic world. It also suggests multidimensional and in-depth insights for reforming the accounting ethics education pedagogy. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1984627 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1984627 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1984627 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1888679_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abiola Kafidipe Author-X-Name-First: Abiola Author-X-Name-Last: Kafidipe Author-Name: Uwuigbe Uwalomwa Author-X-Name-First: Uwuigbe Author-X-Name-Last: Uwalomwa Author-Name: Olajide Dahunsi Author-X-Name-First: Olajide Author-X-Name-Last: Dahunsi Author-Name: Faith Ojone Okeme Author-X-Name-First: Faith Ojone Author-X-Name-Last: Okeme Title: Corporate governance, risk management and financial performance of listed deposit money bank in Nigeria Abstract: This study examined corporate governance, risk control in deposit money banks and how operational problems within commercial banks and information on them in Nigeria has been hoarded to a great extent. The result shows a negative but a significant impact on bank's financial performance. However, a corporate-governance system that is sound increases the profitability of loans as well as the stability of banks. Furthermore, the study finds that board size, board independence, directors’ shareholdings and board meetings are negative while the coefficient number of board committee is positive on Tobin Q. It, therefore, means that there exists between the corporate governance a significant relationship with financial performance. Shareholders, board meetings & members of the board does have negative relationship to performance. In contrast, the coefficient for the number of board sizes, board independence & board committees are positive on ROE-Return on Equity. This shows that any increase in shareholding of directors, the directors of the board and board of directors would result in decreased ROE of deposit money banks (DMB) in the economy of Nigeria. This research then recommends proper corporate risk management practices should be encouraged with financial institutions carrying out frequent quality control checks to ensure compliance. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1888679 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1888679 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1888679 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1911344_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jose Andres Areiza-Padilla Author-X-Name-First: Jose Andres Author-X-Name-Last: Areiza-Padilla Title: Decreasing consumer animosity: The relationship between fast food businesses and social conflicts in Latin America and the Caribbean Abstract: Consumer animosity represents discomfort towards foreign goods, services and brands originating in countries with which there is some kind of conflict; in this way, a better understanding of consumer behavior in respect of hostilities between countries is sought. On the other hand, the conflicts in Latin America and the Caribbean are often overlooked in the academic literature, which focuses on studying the major Western economies and the great Asian tigers, given their political, economic and military value; for this reason, consumer animosity studies are mostly conducted in these countries. This study seeks to contribute to the scarce literature on consumer animosity in Latin America, through a current conflict between two South American countries, such as Colombia and Venezuela. The data processed through the PLS, allow us to demonstrate how the Colombian consumer, although he may have animosity towards Venezuela, has a positive image of the fast-food restaurants of Venezuelan origin in Colombia. In this way, this study shows that consumer animosity is not widespread, but must be studied specifically for each type of product, service, or brand. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1911344 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1911344 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1911344 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1938377_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Prakash Rao Author-X-Name-First: Prakash Author-X-Name-Last: Rao Author-Name: Sreejith Balasubramanian Author-X-Name-First: Sreejith Author-X-Name-Last: Balasubramanian Author-Name: Nitin Vihari Author-X-Name-First: Nitin Author-X-Name-Last: Vihari Author-Name: Shazi Jabeen Author-X-Name-First: Shazi Author-X-Name-Last: Jabeen Author-Name: Vinaya Shukla Author-X-Name-First: Vinaya Author-X-Name-Last: Shukla Author-Name: Janya Chanchaichujit Author-X-Name-First: Janya Author-X-Name-Last: Chanchaichujit Title: The e-commerce supply chain and environmental sustainability: An empirical investigation on the online retail sector Abstract: Despite the significant growth of e-commerce in recent years, especially in the business-to-consumer (B2C) online retail sector, its positive and negative environmental implications are unclear from previous research. To understand the environmental impacts of e-commerce, two conceptual models were first developed from the literature. Next, using 303 responses collected through a structured questionnaire from the GCC countries, the proposed models, including the relevance/appropriateness of each construct and its underlying items, were validated, and then the hypothesized relationships between them were assessed. The findings of Model 1 showed that green consumerism does shape the consumers’ positive and negative environmental attitudes towards e-commerce, which in turn was found to influence the behavioral intention to use e-commerce channels. In Model 2, positive environmental attitudes no longer predicted behavioral intention with the introduction of perceived ease of use and perceived usefulness constructs as consumers preferred ease of use and usefulness of e-commerce over positive environmental factors. Interestingly, the impact of negative environmental attitudes on behavioral intention remained even in the presence of perceived ease of use and perceived usefulness. The study provides critical insights for practitioners and policymakers in promoting and leveraging the positive environmental benefits of e-commerce, while at the same time strive to minimize/eliminate its negative environmental impacts. The study is arguably the first empirical attempt in understanding the positive and negative environmental implications of e-commerce and its impact on the consumer intention to use e-commerce, and hence the study findings are novel. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1938377 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1938377 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1938377 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1978620_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ahmed H. Alsharif Author-X-Name-First: Ahmed H. Author-X-Name-Last: Alsharif Author-Name: Nor Zafir Md Salleh Author-X-Name-First: Nor Zafir Author-X-Name-Last: Md Salleh Author-Name: Rohaizat Baharun Author-X-Name-First: Rohaizat Author-X-Name-Last: Baharun Author-Name: Alharthi Rami Hashem E Author-X-Name-First: Alharthi Author-X-Name-Last: Rami Hashem E Title: Neuromarketing research in the last five years: a bibliometric analysis Abstract: Neuromarketing (NM) is an application of neuroimaging and physiological tools to record the neural correlates of consumers’ behaviour (e.g., decision-making, emotion, attention, and memory) toward marketing stimuli such as brands and advertisements. This study aims to present the current tools employed in the empirical research in the last five years. In this article, we have followed the Preferred Reporting Items for Systematic Review and Meta-analyses (PRISMA) framework and a bibliometric analysis to select empirical and review papers that used NM tools in the last five years. We have extracted and analysed twenty-four documents from the Scopus database to answer our study questions. We found that electroencephalography (EEG) is the most popular neuroimaging tool in neuromarketing research, wherein has been used almost thirteen times. Followed by eye-tracking (ET) and galvanic skin response (GSR) as the most physiological tools, wherein have been applied almost four times for each tool. We hope that this study provides valuable insights into the common NM tools used in marketing research. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1978620 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1978620 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1978620 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1938931_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Saeed Rabea Baatwah Author-X-Name-First: Saeed Rabea Author-X-Name-Last: Baatwah Author-Name: Khaled Salmen Aljaaidi Author-X-Name-First: Khaled Salmen Author-X-Name-Last: Aljaaidi Author-Name: Ehsan Saleh Almoataz Author-X-Name-First: Ehsan Saleh Author-X-Name-Last: Almoataz Author-Name: Mohammed Saleh Bajaher Author-X-Name-First: Mohammed Saleh Author-X-Name-Last: Bajaher Title: Determinants of industry expertise outsourced IAF: Do company and auditor attributes affect the selection? Abstract: Outsourcing the internal aud it function (IAF) is a worldwide practice attractive to companies, practitioners and regulators because it is believed that providers of this function are objective and competent and can provide high-quality audit. This study explores the potential influence of company and auditor characteristics on selecting outsourced IAF providers with industry expertise. Using 334 observations for non-financial companies that outsourced this function to an external provider over the period 2010–2017, logistic regression suggests that company characteristics such as size, issue of new equity, age, and total accruals significantly determine the selection of industry-expertise outsourced IAF (IEOIAF) providers. We report similar findings when considering alternative approaches for measuring industry expertise, using a matching sample method, and controlling for the potential effect of endogeneity. In additional analysis, we explore these determinants, classifying the IEOIAF providers into big4 or second-tier audit firms; we find that size, leverage, quick ratio, concentrated ownership, loss, assets turnover, age, total accruals, external auditor type, and audit fees are the major determinants in the choice of an IEOIAF provider. Our study is of interest to a variety of users and provides the first empirical evidence for the determinants of outsourced IAF providers with industry expertise. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1938931 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1938931 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1938931 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1908744_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Isa Fahim Author-X-Name-First: Isa Author-X-Name-Last: Fahim Author-Name: Mojtaba Poursalimi Author-X-Name-First: Mojtaba Author-X-Name-Last: Poursalimi Author-Name: Ali Hosseinzadeh Author-X-Name-First: Ali Author-X-Name-Last: Hosseinzadeh Author-Name: Mohammad Ghasemi Namaghi Author-X-Name-First: Mohammad Ghasemi Author-X-Name-Last: Namaghi Title: Evaluation of a branding model with emphasis on organizational social responsibility based on social networks in the banking industry and the structural equation method Abstract: The purpose of this study is to evaluate a branding model with an emphasis on organizational social responsibility based on social networks in the banking industry. The statistical population of the study includes all the employees of Sepah Bank in Iran. The 384 people were selected as the sample of the study using the Cochran formula. Qualitative content analysis and structural equation analysis using PLS software were used for data analysis. The results showed that the dimension of factors had a positive and significant relationship with the dimension of processes and results. The results also showed that the process dimension has a positive and significant relationship with the dimension of the results. Also, the results of the further analysis showed that among the three main dimensions of the model (factors, processes, and results), the process dimension had the most impact on the results dimension, indicating that Sepah Bank must pay more attention to its business processes to increase its social responsibility. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1908744 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1908744 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1908744 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1870806_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nor Shaipah Abdul Wahab Author-X-Name-First: Nor Shaipah Author-X-Name-Last: Abdul Wahab Author-Name: Tye Wei Ling Author-X-Name-First: Tye Wei Author-X-Name-Last: Ling Author-Name: Adamu Pantamee Abdurrahman Author-X-Name-First: Adamu Pantamee Author-X-Name-Last: Abdurrahman Author-Name: Ooi Chee Keong Author-X-Name-First: Ooi Chee Author-X-Name-Last: Keong Author-Name: Nik Herda Nik Abdullah Author-X-Name-First: Nik Herda Author-X-Name-Last: Nik Abdullah Title: Effects of digital economy involvement on book-tax differences in Malaysia Abstract: Malaysian government provides tax incentives to firms that involve in digital economy to increase digital economy activities in the country. This, however, can enlarge the country’s tax gap. This study, therefore, attempts to investigate the effects of firms’ digital economy involvement on book-tax differences (BTD), and its components, comprising permanent, temporary and statutory tax rates differences. A total of 846 firm-year data of Malaysian-listed firms from 2013 to 2018 were analysed. The relationships between digital economy involvement and temporary differences, and statutory tax rates differences were found positive and significant. This suggests that firms, through temporary differences, are leveraging on the usage of ICT to enjoy the incentives provided by the Government. The firms are also benefiting from cross-border businesses to secure tax benefits from differences of tax rules between jurisdictions. This study contributes to literature by providing further empirical evidence to support theory of tax incentives within the context of technology acceptance model. This study also contributes to the authority by providing insights on the extent the digital economy-related incentives can affect the country’s tax gap. Firms can also be benefited from this study in their attempts to gauge the effects of digital economy activities on their tax position. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2020.1870806 File-URL: http://hdl.handle.net/10.1080/23311975.2020.1870806 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1870806 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1912526_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Duc Cuong Pham Author-X-Name-First: Duc Cuong Author-X-Name-Last: Pham Author-Name: Thi Ngoc Anh Do Author-X-Name-First: Thi Ngoc Anh Author-X-Name-Last: Do Author-Name: Thanh Nga Doan Author-X-Name-First: Thanh Nga Author-X-Name-Last: Doan Author-Name: Thi Xuan Hong Nguyen Author-X-Name-First: Thi Xuan Hong Author-X-Name-Last: Nguyen Author-Name: Thi Kim Yen Pham Author-X-Name-First: Thi Kim Yen Author-X-Name-Last: Pham Title: The impact of sustainability practices on financial performance: empirical evidence from Sweden Abstract: This study aims at empirically exploring the influence of sustainability practices on the finan cial performance of 116 listed Swedish companies in the year 2019. The research findings indicate a positive relationship between corporate sustainability and financial performance that is measured by earnings yield, return on asset, return on equity and return on capital employed. However, when it comes to a market-based financial measure, Tobin’s Q, the result is inconclusive. Finally, to improve financial performance, firms are recommended to e ngaging in Dow Jones Sustainability Index, prepare their sustainability report in accordance with Global Reporting Initiative (GRI) Standards, improve their sustainable growth rate, as well as keep a high position in the corporate social responsibility ranking. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1912526 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1912526 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1912526 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1912523_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Diena Dwiedienawati Author-X-Name-First: Diena Author-X-Name-Last: Dwiedienawati Author-Name: David Tjahjana Author-X-Name-First: David Author-X-Name-Last: Tjahjana Author-Name: M. Faisal Author-X-Name-First: M. Author-X-Name-Last: Faisal Author-Name: Dyah Gandasari Author-X-Name-First: Dyah Author-X-Name-Last: Gandasari Author-Name: Sri Bramatoro Abdinagoro Author-X-Name-First: Sri Bramatoro Author-X-Name-Last: Abdinagoro Title: Determinants of perceived effectiveness in crisis management and company reputation during the COVID-19 pandemic Abstract: COVID-19 pandemic is a newness to various aspect of life, including business sector. In this high uncertainty, business still need to deliver effective crisis management in order to safeguard organization reputation. Literature state that there are three important elements in crisis management which are leader, team of crisis management, and organizational communication. What type of leader and communication are the most suitable during crises? This study aims to confirm the influence of the transformational leadership style, communication quality, and team crisis to organization reputation mediated by the effectiveness of crisis management. During crisis innovation also influences the survival of organization during crises. A new type of innovation, frugal innovation type, still has limited empirical evidence. This study also aims to see how the implementation of the frugal innovation type is influenced by the transformational leadership style and influences the effectiveness of crisis management. A descriptive quantitative study was conducted in May 2020 with 293 participants from the various organizations in Indonesia. SEM-LISREL was used for data analysis. The findings show that transformational leader, crisis management team, quality of communication and frugal innovation type positively influenced the effectiveness of crisis management which will lead to corporate reputation. The main contribution of this paper is providing the body of evidence the effectiveness of transformational leadership during crisis with high uncertainty. This study is also among the first empirical study on frugal innovation type. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1912523 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1912523 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1912523 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1929033_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rifqi Muhammad Author-X-Name-First: Rifqi Author-X-Name-Last: Muhammad Author-Name: Hairul Azlan Annuar Author-X-Name-First: Hairul Author-X-Name-Last: Azlan Annuar Author-Name: Muhammad Taufik Author-X-Name-First: Muhammad Author-X-Name-Last: Taufik Author-Name: Peni Nugraheni Author-X-Name-First: Peni Author-X-Name-Last: Nugraheni Title: The influence of the SSB’s characteristics toward Sharia compliance of Islamic banks Abstract: This paper aims to examine the influence of SSBs’ characteristics toward Sharia compliance of Islamic banks in Asia and Gulf Cooperation Council (GCC). An epistemological model of the unity of knowledge was applied to determine the contribution of SSB to the Sharia compliance of Islamic banks that can create the well-being. The samples in this study are Islamic banks in Asia and Gulf Cooperation Countries (GCC) for the period of 2010 to 2018. The characteristics of SSB consist of the number of SSB members, cross membership, level of education, expertise, remuneration and rotation. This study analyzes the data using data panel regression with software of reviews. This study finds that SSB size has negative influence while education and expertise have positive influence toward sharia compliance of Islamic banks. Meanwhile, cross membership, remuneration and rotation of SSB members do not influence sharia compliance of Islamic banks. In general, the role of SSB in carrying out the function of creating well-being for the community has not been carried out optimally. This paper would benefit to formulate the development of Sharia compliance parameter and to increase the roles of SSB in optimizing the operation of Islamic banks particularly in fulfilling Sharia principles. The samples in this study are from countries that have contribution in the infrastructures of Islamic financial institutions around the world. The result may become the model for strengthening the role of SSB in other countries. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1929033 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1929033 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1929033 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1968732_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Paul Mukucha Author-X-Name-First: Paul Author-X-Name-Last: Mukucha Author-Name: Felix Chari Author-X-Name-First: Felix Author-X-Name-Last: Chari Title: The influence of supplier development, in the form of contract farming, on performance in Zimbabwean tobacco industry Abstract: Supplier development in the farming industry takes the form of contract farming. Contract farming was introduced to tobacco farming in 2004. Prior to that contract farming has been thriving in other crops such as cotton and sugarcane. Previous studies on tobacco farming had an unbalanced focus on the social aspects of contract farming thereby largely neglecting the economic benefits of the same phenomenon. This study therefore seeks to determine how supplier development in the form of contract farming impact on supplier performances. A survey of 20 tobacco firms who had to rate 400 farmers was conducted, and the findings indicated that contract farming leads to improved cost performance and quality performance. However, the study recorded no statistically significant effects of contract farming on delivery performance. It was therefore recommended that contract farming structures must be strengthened in order to reap on the achieved benefits in terms of improved cost performance and quality performance. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1968732 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1968732 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1968732 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1980247_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Idah Zuhroh Author-X-Name-First: Idah Author-X-Name-Last: Zuhroh Author-Name: Mochamad Rofik Author-X-Name-First: Mochamad Author-X-Name-Last: Rofik Author-Name: Abdelghani Echchabi Author-X-Name-First: Abdelghani Author-X-Name-Last: Echchabi Title: Banking stock price movement and macroeconomic indicators: k-means clustering approach Abstract: This study investigates the price movement characteristics of banking issuers listed on the Indonesia Stock Exchange with macroeconomic indicators as an exogenous variable. By using the k-means clustering based on the monthly rate of return, banks are classified into three clusters, lower, middle, and upper clusters, with a cluster rank directly proportional to the average rate of return. Furthermore, each cluster formed is estimated using dynamic panel data regression with the generalized method of moment. This study shows that the price of banking issuers in the middle cluster is more reactive in dealing with interest rates and exchange rates. At the same time, the highest inflation coefficient exists in the upper cluster. The higher beta coefficient creates abnormal returns that allow for higher gains and line with the risk level. Meanwhile, the price effect in the previous period proved to be in line with the cluster level, indicating that higher clusters are more resilient. Therefore, referring to the possibility of abnormal returns and resilience to uncertainty, this study concludes that issuers in the middle cluster are more suitable for a short-term investment, while issuers in the upper cluster are for the long-term. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1980247 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1980247 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1980247 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1947760_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Umer Zaman Author-X-Name-First: Umer Author-X-Name-Last: Zaman Author-Name: Hasan Zahid Author-X-Name-First: Hasan Author-X-Name-Last: Zahid Author-Name: Murat Aktan Author-X-Name-First: Murat Author-X-Name-Last: Aktan Author-Name: Saqlain Raza Author-X-Name-First: Saqlain Author-X-Name-Last: Raza Author-Name: Shehla Najib Sidiki Author-X-Name-First: Shehla Najib Author-X-Name-Last: Sidiki Title: Predictors of self-employment behavior among business graduates Abstract: Self-employment skills (also known as entrepreneurship) play a vital role in the economic development of a ‎country, thus should be given enough attention while designing business education programs. The purpose of this study is to investigate the predictors of self-employment behavior amongst business students in Pakistan. In this regard, the impact of entrepreneurial education, business incubation programs, students’ entrepreneurial self-efficacy, and social entrepreneurial attitude on students’ entrepreneurial intention and behavior was examined. Also, the moderating role of psychological empowerment on the relationship between self-employment intention and self-employment behavior was analyzed. A total of 542 valid responses were collected through a self-‎administrative questionnaire from business students in the public universities in Pakistan. ‎The data were analyzed through partial least square structural equation modeling (PLS-SEM) by using ‎smart PLS 3.0 software. The findings show that entrepreneurial education, business incubation ‎programs, entrepreneurial self-efficacy, and social entrepreneurial attitude significantly and ‎positively influence self-employment intention which in turn positively predicts self-employment behavior. Whilst, the moderating role of psychological ‎empowerment between self-employment intention and behavior was not confirmed. Based on the findings, theoretical and practical implications ‎have been discussed to help the policymakers, government institutions, and universities to develop and implement educational strategies to increase students’ self-employment ‎behavior. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1947760 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1947760 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1947760 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1908005_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ameen Qasem Author-X-Name-First: Ameen Author-X-Name-Last: Qasem Author-Name: Norhani Aripin Author-X-Name-First: Norhani Author-X-Name-Last: Aripin Author-Name: Wan Nordin Wan-Hussin Author-X-Name-First: Wan Nordin Author-X-Name-Last: Wan-Hussin Author-Name: Shaker Al-Duais Author-X-Name-First: Shaker Author-X-Name-Last: Al-Duais Title: Institutional investor heterogeneity and analyst recommendation: Malaysian evidence Abstract: This study investigates the association between institutional investors’ ownership and sell-side analysts’ stock recommendations in the context of the heterogeneous nature of institutional investors. Based on a sample of 281 Malaysian public listed companies over the period 2008–2013 (732 company-year observations), we find a significant positive relationship between institutional ownership, in particular ownership held by privately managed institutional investors and sell-side analysts’ stock recommendations, but no significant relationship between state owned institutional investors and sell-side analysts’ stock recommendations. This suggests that the relationship between institutional investors and analysts’ stock recommendations are different among different types of institutional investor. Our results are robust to tests for potential endogeneity between institutional ownership and analysts’ stock recommendations. Journal: Cogent Business & Management Issue: 1 Volume: 8 Year: 2021 Month: 01 X-DOI: 10.1080/23311975.2021.1908005 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1908005 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1908005 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1966866_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ayman Mansour Author-X-Name-First: Ayman Author-X-Name-Last: Mansour Author-Name: hefin Rowlands Author-X-Name-First: hefin Author-X-Name-Last: Rowlands Author-Name: Jassim Ahmad Al-Gasawneh Author-X-Name-First: Jassim Ahmad Author-X-Name-Last: Al-Gasawneh Author-Name: Nawras M. Nusairat Author-X-Name-First: Nawras M. Author-X-Name-Last: Nusairat Author-Name: Shaker Al-Qudah Author-X-Name-First: Shaker Author-X-Name-Last: Al-Qudah Author-Name: Hosam Shrouf Author-X-Name-First: Hosam Author-X-Name-Last: Shrouf Author-Name: Abdel Hakim Akhorshaideh Author-X-Name-First: Abdel Hakim Author-X-Name-Last: Akhorshaideh Title: Perceived benefits of training, individual readiness for change, and affective organizational commitment among employees of national jordanian banks Abstract: This study aimed to examine how employees’ perceived benefits of training impact their level of affective organizational commitment through investigating the mediating role of individual readiness for change in National Jordanian banks. The study sample included 451 employees from 16 banks in Jordan. Stratified random sampling was used for the selection of the study participants, and data were collected using a self-administered written questionnaire. Partial least squares structural equation modelling was conducted to analyze the collected data and test the study hypotheses, which were developed according to the social exchange theory and psychological contract theory. The analysis provided strong evidence for the contentions of the social exchange theory, whereby employees’ affective commitment to their banks was found to be positively influenced by their perceptions of the job-, career, and personal-related benefits of training. Moreover, individual readiness for change was shown to be positively influenced by employees’ perceived benefits of training, and employees’ affective organizational commitment was positively influenced by their readiness for change. Finally, individual readiness for change was found to act as a mediating variable between employees’ perceived benefits of training and their level of affective commitment to their banks. The current study provides bank management teams with a comprehensive understanding of employees’ affective organizational commitment as a potential outcome of training and provides evidence for the relationship between the two variables. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.1966866 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1966866 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:1966866 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1993556_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jerzy Gierusz Author-X-Name-First: Jerzy Author-X-Name-Last: Gierusz Author-Name: Katarzyna Kolesnik Author-X-Name-First: Katarzyna Author-X-Name-Last: Kolesnik Author-Name: Sylwia Silska-Gembka Author-X-Name-First: Sylwia Author-X-Name-Last: Silska-Gembka Author-Name: Anna Zamojska Author-X-Name-First: Anna Author-X-Name-Last: Zamojska Title: The influence of culture on accounting judgment – Evidence from Poland and the United Kingdom Abstract: This study investigates whether national culture influences judgments made by Polish and British accounting professionals when interpreting selected International Financial Reporting Standards (IFRS) that contain uncertainty expressions. We provide evidence from the Central and Eastern European (CEE) region, which is under-investigated in this stream of research. The motivation for this research was provided by the inference that IFRS may not be suitable in Poland because it is a country with significant differences from the profile that best suits application of IFRS. We explicitly test Hofstede-Gray’s theoretical framework with respect to conservatism and secrecy values at the individual level. To illustrate core cultural differences (especially in patterns of thinking) between the examined countries, we do not solely rely on the Hofstede theory, but also draw on sociological and historical literature. We do not confirm that national culture, at least based on Hofstede—Gray framework, influences interpretation of uncertainty expressions that require accounting judgment. We find no support neither for Gray’s conservatism nor for secrecy hypotheses. This suggests that, in the era of IFRS convergence in the European Union, Hofstede-Gray’s framework may have lost its explanatory power in cross-cultural research or is simply not suitable for explaining cultural differences. Additionally, the data analysis reveals that apart from work experience and statutory auditor or chartered accountant qualification, the other personal and professional characteristics of accountants controlled for in our study do not influence their judgments. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.1993556 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1993556 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:1993556 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_1997237_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Essam Hussain Al-Lawati Author-X-Name-First: Essam Hussain Author-X-Name-Last: Al-Lawati Author-Name: Umar Haiyat Abdul Kohar Author-X-Name-First: Umar Haiyat Author-X-Name-Last: Abdul Kohar Author-Name: Ebi Shahrin Suleiman Author-X-Name-First: Ebi Author-X-Name-Last: Shahrin Suleiman Title: Entrepreneurial culture in educational institutions: A scoping review Abstract: This study highlights the importance of entrepreneurial culture in educational institutions as an organization. This study emphasizes the relationship between entrepreneurial culture, entrepreneurship education, and entrepreneurial intention as study variables. This study highlights several aspects: the relationship between variables, study trend, contextual aspect like (country or educational institutions), population, publication type, and study design. A scoping review method is considered for this study based on both Scopus and Web of Science databases. The covered publications in the analyses were for the last 20 years ranging from the year 2003 till August 2021, with no limits on languages. After filtration, the eligible number of studies was (n = 94) out of 180 from both databases. The methodology part contains several sections based on the PRISM-ScR checklist. The findings show a significant relationship among the three variables with the possibility of entrepreneurial culture being a mediator between entrepreneurship education and entrepreneurial intention for future studies, which has not been tested yet. The highest publications werein 2015, especially by European Union countries, as studies in developed countries were more than developing and economies in transition countries. Quantitative studies were more than qualitative and mixed methods, as studies considered HEIs more than schools focusing on students and then teachers. To conclude, policymakers are encouraged to follow policies to improve entrepreneurial culture growth by promoting strategic cooperation among stakeholders and educational institutions implementing several concepts to enhance entrepreneurial culture. Future studies should validate and test these variables’ relationships through a standard and accurate instrument. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.1997237 File-URL: http://hdl.handle.net/10.1080/23311975.2021.1997237 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:1997237 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2003502_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Smitha Nayak Author-X-Name-First: Smitha Author-X-Name-Last: Nayak Author-Name: Mendon Suhan Author-X-Name-First: Mendon Author-X-Name-Last: Suhan Author-Name: Raveendranath Nayak Author-X-Name-First: Raveendranath Author-X-Name-Last: Nayak Author-Name: Cristi Spulbar Author-X-Name-First: Cristi Author-X-Name-Last: Spulbar Author-Name: Ramona Birau Author-X-Name-First: Ramona Author-X-Name-Last: Birau Author-Name: Sangam Mahesh Gull Author-X-Name-First: Sangam Mahesh Author-X-Name-Last: Gull Title: Antecedents to purchase intention in virtual market space in India: an empirical investigation Abstract: This research attempts to integrate the Virtual Try-On technology, an application of image integrative technology, and the technology acceptance framework to examine the influence of interactivity and customer involvement on the online shopping experience. It attempts to empirically test the conceptual model to establish how the virtual trial of apparel attributes influences conative responses towards an apparel retail website. The antecedents of the conative response (purchase intention) have been empirically validated for a sample size of 410 internet users in India specifically of the millennial cluster. Result reveals the importance of confidence in apparel fit, utilitarian value, and hedonic value in strengthening the purchase intention of an online shopper.Body esteem is also a significant antecedent to purchase intention, while customers shop online. This research endeavor affirms the role of a virtual trial in strengthening the purchase intention in the virtual market space. The outcomes of this study add to the body of knowledge about the efficacy of Image Integrative Technology. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2003502 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2003502 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2003502 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2007745_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Moffat Chawala Author-X-Name-First: Moffat Author-X-Name-Last: Chawala Author-Name: Bruce Mwiya Author-X-Name-First: Bruce Author-X-Name-Last: Mwiya Author-Name: Juvenalis Tembo Author-X-Name-First: Juvenalis Author-X-Name-Last: Tembo Author-Name: Gillian Kabwe Author-X-Name-First: Gillian Author-X-Name-Last: Kabwe Title: Examining gender differences in indigenous chicken commercialisation intent – evidence from North-Western Zambia Abstract: This paper contributes to the smallholder agriculture commercialisation literature by applying the Theory of Planned Behaviour in an under-researched developing country context. The study examines the influence of attitude, subjective norms and perceived behavioural control on the Scaling-Up intent among smallholder village chicken (free-range or indigenous) farmers in North-western Zambia. Additionally, gender differences regarding commercialisation intent are examined. Based on a quantitative correlational design utilising 556 smallholder farmers’ primary data from a structured questionnaire, statistical correlation and student’s T-test models were employed. The findings indicate that attitudes, subjective norms, perceived behavioural control have unique positive significant effects on commercialisation practices intention (CPI) and CPI in turn positively influences commercialisation scaling-up intention (CSI). Additionally, the study found significant gender differences in all aspects of the model except for subjective norms. Despite the study being cross-sectional and based on one district in Zambia, the findings have important implications. For policymakers and enterprise support institutions, understanding the socio-psychological factors of smallholder farmers is important before introducing any interventions to promote the commercialisation of the village chicken. Additionally, there is a need to encourage farmers to adopt commercialisation practices in livestock management, investment and marketing. This would increase the chances of transitioning from subsistence to commercial farming. In terms of narrowing the gender gap in participation, there is a need for policymakers to tailor interventions that would help improve the attitude of women towards commercialisation and to reduce the perceived barriers. The study pioneers application of the TPB in this context. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2007745 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2007745 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2007745 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2010305_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Xhavit Islami Author-X-Name-First: Xhavit Author-X-Name-Last: Islami Author-Name: Marija Topuzovska Latkovikj Author-X-Name-First: Marija Author-X-Name-Last: Topuzovska Latkovikj Title: There is time to be integrated: The relationship between SCM practices and organizational performance - The moderated role of competitive strategy Abstract: A perusal of the literature shows that a broad frame of references for organizational success is not adequately developed. Therefore, by taking an interdisciplinary approach with a relational perspective, this study takes an integrative and fresh approach toward illuminating the moderate role of competitive strategy in realizing the potential influence of supply chain management (SCM) practices on organizational performance of the manufacture organizations. Using the gathered data of 157 manufacturing organizations that operate in Kosovo, this study boosts the margins of the existing literature. The findings indicate a positive influence of SCM practices and competitive strategy on organizational performance. In addition, the findings also show that competitive strategy moderate the relationship between SCM practices and organizational performance. It highlights that differentiation strategy is necessary to increase the actual value of SCM practices and makes the organization flourish. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2010305 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2010305 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2010305 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2010480_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Prem Prasad Silwal Author-X-Name-First: Prem Prasad Author-X-Name-Last: Silwal Title: Corporate cultures and financial performance: The mediating role of firm innovation Abstract: The purpose of this study is to examine the association between cultural factors and the financial performance of the firm. The study includes power distance, clan culture, uncertainty avoidance, firm innovation, and market culture as independent variables and financial performance as a dependent variable. This study relies on a primary data collected from 216 respondents from various organizations in Nepal. Data were analyzed using structural equation modeling. The study results show that organizational culture has a significant impact on financial performance. Among the five cultural dimensions, firm innovation, and uncertainty avoidance have a strong direct impact on the financial performance of the firm whereas market culture has an indirect effect on the financial performance of the firm. This research encourages Nepalese firms to pay attention to the conducive working environment, especially the atmosphere of market culture, innovation, and uncertainty avoidance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2010480 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2010480 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2010480 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2010481_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dickson Otieno Okello Author-X-Name-First: Dickson Otieno Author-X-Name-Last: Okello Author-Name: Fahad Juma Luttah Author-X-Name-First: Fahad Juma Author-X-Name-Last: Luttah Title: Effects of market orientation on farmer resilience and dairy farm performance in emerging economy Abstract: The focal point of this study was determining the effect of market orientation on farm performance as moderated by farmer resilience in the volatile dairy sector of an emerging country, Kenya. Using data from 682 respondents found in one of the vibrant dairy production counties in the country, Murang’a County, the study examined the interrelationships between market orientation, farmer resilience, and farm performance. Results from the analysis indicate a significant relationship between all the dimensions of market orientation (competitor orientation, customer orientation and inter-functional coordination) with both farmer resilience and farm performance with the exception of a non-significant relationship between customer orientation and farm performance. The significant relationship between inter-functional coordination and farm performance was the only one that displayed a negative correlation. The findings on the moderating effects of resilience on the market orientation-farm performance relationship report a positive significant effect. As this study represents the first effort to look into the linkages between the three concepts collectively, it provides important insight into the understanding the three concepts in the context of an emerging country. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2010481 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2010481 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2010481 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2010482_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ho Phi Dinh Author-X-Name-First: Ho Phi Author-X-Name-Last: Dinh Author-Name: Phuong Van Nguyen Author-X-Name-First: Phuong Author-X-Name-Last: Van Nguyen Author-Name: Thi Vu Anh Trinh Author-X-Name-First: Thi Vu Anh Author-X-Name-Last: Trinh Author-Name: Mai Huong Nguyen Author-X-Name-First: Mai Huong Author-X-Name-Last: Nguyen Title: Roles of religiosity in enhancing life satisfaction, ethical judgements and consumer loyalty Abstract: Previous research concerning religiosity and consumer behaviors highlights that consumers are possibly affected by religion in areas such as life satisfaction, faith, ethics, and materialism. Analysis, however, has yet to develop a systematic framework that examines the effects of particular religious commitments on consumer behaviors, such as life satisfaction, ethical decisions, and intentions of loyalty, which is the main incentive for us to conduct this research. This study which takes into account Catholic affiliation in the Vietnamese context intends to develop the literature on the relationship between religiosity and consumer behaviors. Specifically, aiming to explore potential mediators in the interrelationship between religious commitments and customer loyalty intentions at convenience stores, the research incorporates ethical judgements and life satisfaction. The Structural Equation Modeling method is utilized to analyze the surveyed data from 388 Catholics for hypothesis testing. According to the tested results, satisfaction with life plays a significant mediating role in the relationship between religious commitments and customer loyalty. On the other hand, ethical judgements serve as an important mediator that considerably enhances the impact of intrinsic religiosity on consumer loyalty. The findings also provide an insightful view of the sociology of religion regarding business enterprises. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2010482 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2010482 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2010482 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2010483_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Vadym Mozgovoy Author-X-Name-First: Vadym Author-X-Name-Last: Mozgovoy Title: Does psychological work environment matter? Relationship between psychological climate reflecting individual perception of work environment and stress among public servants Abstract: This study examines how individual perceptions of the work environment reflecting the psychological climate could influence the stress felt by public servants. This study adopts a transactional perspective to argue that valuation of the work environment and the job itself influences the perception of potential stressors and hypothesizes the relationship between the self-engagement psychological climate, stress, and intention to stay in public service. The proposed hypotheses are validated through a cross-sectional survey of 332 public servants in Switzerland. First, the study finds that role clarity, contribution, and supportive management characterize the psychological climate of public servants. Second, the results of the multiple regression analysis indicate that the psychological climate reduces the felt stress with the highest impact of the role clarity. Third, mediation analysis indicates that the psychological climate mediates the relationship between intention to stay and stress. These findings suggest an important theoretical role for the work environment perception in alleviating stress. In practice, findings imply that public managers can foster a higher psychological climate by setting clear organizational roles and predictable task norms, as well as by providing opportunities for career development. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2010483 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2010483 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2010483 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2010484_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rehan Aftab Author-X-Name-First: Rehan Author-X-Name-Last: Aftab Author-Name: Muhammad Naveed Author-X-Name-First: Muhammad Author-X-Name-Last: Naveed Title: Is financial institutions’ stability of BRICS block responsive to uncertain dimensions? Abstract: The aim of this seminal paper is the empirical analysis of geopolitical risk, economic policy uncertainty, financial stress, and infectious diseases’ impact on financial institutions’ stability at the country level. The quantitative research approach followed by regression analysis is employed using monthly time series data between January 2000 and January 2021. Separate models are performed for individual countries with and without control variables. The outcomes of this work suggest that geopolitical risk, economic policy uncertainty, financial stress, and infectious diseases hold adverse effects on the financial institutions’ stability. There is evidence of declining financial institutions’ stability with the rising level of predicting dimensions. The research is limited to the BRICS block but has paramount significance for literature enrichment and policymakers. The findings can assist decision-makers to plan for uncertain events disrupting the financial system. More rigorous research techniques can be levered to endorse the consistency of the evidence. The dimensions adopted in this study address the ongoing paradigm of research. The financial institutions’ stability at the country level is a value addition of this work with the selection of persistent and novel predictors of financial systems like financial stress and infectious diseases. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2010484 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2010484 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2010484 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2010485_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shovella Santy Alrosjid Author-X-Name-First: Shovella Santy Author-X-Name-Last: Alrosjid Author-Name: I. Nyoman Pujawan Author-X-Name-First: I. Nyoman Author-X-Name-Last: Pujawan Author-Name: Niniet Indah Arvitrida Author-X-Name-First: Niniet Indah Author-X-Name-Last: Arvitrida Title: Tactical issues in managing asymmetric supply chain relationships: Insights from case studies Abstract: Imbalances in bargaining position between companies in the supply chains lead to asymmetrical relationships. While a large body of literature has addressed asymmetrical relationships in the supply chain, not much work has been exploring the issues of tactical decisions. This study presents a framework and case studies regarding how dependent manufacturers deal with tactical decisions in the context of asymmetric relationships. We conducted four case studies and looked at the tactical decisions regarding capacity flexibility, planning time fencing that reflects planning flexibility, safety stock, rescheduling frequency, and information sharing. The study suggests that (1). Most relationships in supply chains are asymmetric. A focal company with less expertise receives less power distribution but greater uncertainty in supply chain relationships. (2). When dealing with asymmetric power relationships, dependent parties create capabilities to become responsive, but most of them implement reactive tactical strategies in the form of buffering or allowing frequent changes to schedules and not effectively sharing information with trading partners. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2010485 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2010485 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2010485 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2016039_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Arlina Nurbaity Lubis Author-X-Name-First: Arlina Nurbaity Author-X-Name-Last: Lubis Author-Name: Prihatin Lumbanraja Author-X-Name-First: Prihatin Author-X-Name-Last: Lumbanraja Author-Name: Beby Kendida Hasibuan Author-X-Name-First: Beby Kendida Author-X-Name-Last: Hasibuan Title: Evaluation on e-marketing exposure practice to minimize the customers’ online shopping purchase regret Abstract: As many of recent study showed that e-marketing activities lead into higher marketing performance such as sales, we believe that e-marketing should be evaluated in terms of its negative impact on marketing practices. This study aimed to evaluate e-marketing exposure and its impact on consumer behavior. Although we believed that marketing could lead a better purchase experience and sales, this study proposed that marketing could also lead into regretful experience to customers. In order to evaluate the regret model in online shopping activities, we proposed a behavioral model based on e-marketing exposure. In total, 400 participants were used in this study. Totally, 363 had regretful experience on online market and used in this study indicating 90.75% data used in this study. Data were collected through questionnaires given to online consumer. Data were analyzed through SEM-PLS as we employ 4-point forced likert scale, which lead to non-parametric analysis. As a result, we found that the excessive marketing exposure ultimately led to higher regret level to the customers. It is true that e-marketing exposure led to desirable behavior such as more rational at evaluating price and shaping a good image and perception toward the products; however, it also led to higher chance for impulsive buying behavior. This behavior led to purchasing regret. As we want to avoid regret as many as possible due to sustainable purchase and growth in the future, we must control e-marketing exposure so that it will not lead to regret on customers. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2016039 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2016039 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2016039 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2016096_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Zinan Wang Author-X-Name-First: Zinan Author-X-Name-Last: Wang Author-Name: Reinhard Meckl Author-X-Name-First: Reinhard Author-X-Name-Last: Meckl Title: Prioritising critical success factors of total quality management in autonomous driving business models: A comparison between Germany and China Abstract: As one of the most strategically relevant and financially promising developing industries, the requirements for autonomous driving (AD) systems´ reliability are dramatically higher than in the driver-based car industry. Using the analytic hierarchy process method, this study conducts a quantitative empirical study to prioritise the 15 critical success factors (CSFs) of total quality management (TQM) in the AD-ecosystem. The CSFs are derived from VDA and IATF 16949, two widely accepted TQM-frameworks in the car industry. Comparisons are made between Germany and China as two of the most important places in the world for strategic marketing for autonomous driving. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2016096 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2016096 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2016096 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2016554_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shihanah AlMutairi Author-X-Name-First: Shihanah Author-X-Name-Last: AlMutairi Author-Name: Dorothy Yen Author-X-Name-First: Dorothy Author-X-Name-Last: Yen Title: An exploratory examination of the influence of national culture on cross national diffusion: A case study on the MENA region Abstract: The purpose of this paper is to determine whether country-specific variables can explain differences in diffusion patterns observed across countries from the MENA region. Specifically, we examine the relationship of several indicators on innovation and imitation levels pertaining to seven Arab States and hypotheses on the direction and significance of each variable on the diffusion patterns. The study employed two prevalent theories in the literature, Hofstede’s national culture theory and the Bass model, which have been used in conjunction to explain how cultural differences can affect levels of innovativeness. The present study’s findings contribute to the literature by providing the characteristics of innovative countries, which are to be high UAI, low LTO, and high IVR countries and imitative countries, which are found to have low literacy rates, low urbanization, and ranked as high PDI. Originality/value: The present study was able to isolate national cultural differences in imitative behaviour, which is an objective that was understated in most cross-national diffusion literature, seeing as most emphasis is put on the innovative profiles and innovative characteristics of societies. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2016554 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2016554 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2016554 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2016555_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Gianna Kaplani Author-X-Name-First: Gianna Author-X-Name-Last: Kaplani Author-Name: Kostas Zafiropoulos Author-X-Name-First: Kostas Author-X-Name-Last: Zafiropoulos Title: A model of quality assurance in primary education management. The case of Greece Abstract: The paper validates a framework which is based on EFQM and associates quality criteria to results and outputs, reflecting the organization readiness and efficiency. The paper studies the views of school principals of Kindergarten and Elementary Schools in Greece. A nationwide survey provides a representative sample of 231 school principals who were administered an online questionnaire. The questionnaire was constructed by applying the EFQM framework as the basic pattern. Based on previous approaches which use PLS models in the education context, the paper provides findings on how key criteria of EFQM associate to each other when applied to the elementary education context in Greece. Findings provide evidence that EFQM criteria are indeed associated both directly and indirectly. The validation of the proposed model supports that the particular instrument can be used as a tool for continually assess, measure and improve the management procedures of elementary education organizations in order to have improved measures of key results criteria. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2016555 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2016555 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2016555 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2016556_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Alhamzah F. Abbas Author-X-Name-First: Alhamzah F. Author-X-Name-Last: Abbas Author-Name: Ahmad Jusoh Author-X-Name-First: Ahmad Author-X-Name-Last: Jusoh Author-Name: Adaviah Mas’od Author-X-Name-First: Adaviah Author-X-Name-Last: Mas’od Author-Name: Ahmed H. Alsharif Author-X-Name-First: Ahmed H. Author-X-Name-Last: Alsharif Author-Name: Javed Ali Author-X-Name-First: Javed Author-X-Name-Last: Ali Title: Bibliometrix analysis of information sharing in social media Abstract: Social media has evolved at a rapid pace, influencing every aspect of the global community. The purpose of this paper is to use bibliometric analysis tools to evaluate valid works on the relationship between social media and information sharing. A review study of research papers on social media and information sharing published between 2009 and 2020 was conducted. The bibliometric analysis identified the following characteristics: (1) the primary articles are based on information sharing through social media; (2) the main authors deal with information sharing in social media; (3) the newestrend topics related to information sharing in social media are demographic characteristics, cognition, sentiment, healthcare, products and services recommendations, tourist recommendations, and COVID-19. The results show significant impact rates in studies of information sharing in social media. Overall, this study serves as a basis for new scientific questions that will contribute to the further development of this research field. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2016556 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2016556 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2016556 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2017546_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abdulrasheed Abdullah Aminullah Author-X-Name-First: Abdulrasheed Abdullah Author-X-Name-Last: Aminullah Author-Name: Asniza Yusuf Author-X-Name-First: Asniza Author-X-Name-Last: Yusuf Author-Name: Farah Lina Azizan Author-X-Name-First: Farah Lina Author-X-Name-Last: Azizan Author-Name: Isyaku Salisu Author-X-Name-First: Isyaku Author-X-Name-Last: Salisu Author-Name: Zulkafli Bin Mansor Author-X-Name-First: Zulkafli Author-X-Name-Last: Bin Mansor Title: Linking academic self-initiated expatriate’s cultural intelligence to specific job outcomes: The enabling role of psychological capital Abstract: Several data-driven investigations studies examined the association between cultural intelligence and job outcomes (intention to stay, Work performance and organisational citizenship behaviour). It is, however, surprising that the moderating role of psychological capital hasn’t been previously examined concerning cultural intelligence and job outcomes. This relationship is therefore currently under-researched due to sparse contributions. This research investigates psychological capital potential moderating role in the relationship between cultural intelligence and job outcomes to address this gap in the organisation’s literature. Due to this context, the study’s purpose is to support this hypothesis in the data collected from a sample of 246 self-initiated studies on expatriates in 20 Malaysian public universities. Relying on a quantitative method and using Partial Least Squares structural equation modelling to analyse the data, the results reveal that cultural intelligence predicted all three components of job outcomes. Additionally, psychological capital moderates the relationship between cultural intelligence and work performance so that when positive psychological capital is high, the association is more robust. The study has contributed by offering a context-bound approach to refine and integrate the social exchange theory with self-initiated academic expatriates’ cognitive, affective and behavioral processes in the Malaysian situation. Unlike previous studies of working abroad, this study indicates that cultural intelligence can be a salient personal resource for self-initiated expatriates’ academics working in a foreign environment. Theoretical and practical implications are discussed based on the findings of this research. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2017546 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2017546 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2017546 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2018906_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Xuan Vinh Vo Author-X-Name-First: Xuan Vinh Author-X-Name-Last: Vo Title: Can liquidity explain dividends? Abstract: Vietnam is an interesting case to study firm behavior because it is an example of a successful transitional economy. In the last few years, the government is building a supportive environment to promote business activities. Therefore, it is crucial to investigate whether corporate managers utilize dividend payout policy as a corporate financial management tool to address information asymmetries in such an environment. However, in the context of emerging markets, this topic is still under-explored even though firms in emerging markets are of lower disclosure quality. This paper investigates how corporate dividend decision is associated with liquidity, a measure of information asymmetries using a data sample of listed firms in Vietnam, an emerging market. Specifically, we utilize a dataset of firms listed on the Ho Chi Minh City stock exchange (HOSE) from 2007 to 2015. We find a negative relation between stock market liquidity and dividend payout in Vietnamese firms. The finding confirms that corporate managers in Vietnam tend to compensate for less liquidity with more dividend payout. The paper also suggests that dividends could be a substitute for stock liquidity. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2018906 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2018906 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2018906 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2018907_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thanh Tiep Le Author-X-Name-First: Thanh Author-X-Name-Last: Tiep Le Author-Name: Van Kha Nguyen Author-X-Name-First: Van Kha Author-X-Name-Last: Nguyen Title: The impact of corporate governance on firms’ value in an emerging country: The mediating role of corporate social responsibility and organisational identification Abstract: Corporate governance is a field that is attracting great attention in the world due to its importance to the destiny of enterprises. More importantly, in the context of escalating environmental and social problems, how businesses are governed towards a balance of economic, social and environmental values receives significant concern by the stakeholders of the business in the globe. This study aims to understand intensively the impact of corporate governance on firm value by exploring the mediation mechanism of corporate social responsibility and organisational identification in the relationship between corporate governance and firm value. This study uses the covariance-based structural equation modelling (CB-SEM) analysis technique because of its suitability for organisational and management research such as the present study. This study focuses on the small and medium-sized enterprises (SMEs) in emerging economies due to its importance as outlined in the introduction below. The contribution of this study is the provision of the additional empirical evidence on the important role of corporate governance in increasing firm value. In addition, the empirical evidence on the mediating influence of corporate social responsibility and organisational identification in the relationship between corporate governance and firm value deserves the main interest of this study. Furthermore, its application to the SME context in emerging economies reinforces the novelty of this study. Based on the findings of this study, theoretical and managerial implications are also proposed. The findings of this study may be of interest to entrepreneurs, top management, academics and researchers. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2018907 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2018907 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2018907 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2020202_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thadathibesra Phuthong Author-X-Name-First: Thadathibesra Author-X-Name-Last: Phuthong Title: Factors that influence cloud adoption in the public sector: The case of an emerging economy—Thailand Abstract: The use of information and communications technology (ICT) can improve business competitiveness and provide competitive advantages for organisations—from small to large enterprises. The public sector is even investigating whether cloud-based services can transform its ICT infrastructure to not only reduce costs but also ease maintenance, support and upgradeability. This study aims to analyse the order of important factors influencing cloud adoption and examine the group of causal relationships among the factors influencing cloud adoption in Thailand’s public sector. The data were collected quantitatively through self-administered questionnaires, randomly distributed to 210 sample respondents who had previously used the government cloud service. Then, 16 experts were consulted to determine the degree of direct influence between two factors in the scales of 0 and 4 through a pairwise comparison using purposive sampling. Assurance was identified as the most significant factor, which is also a significant causal factor, and flexibility as the least important one that influence cloud adoption in Thailand’s public sector. Moreover, the key criteria for each factor were identified, and the impact relation maps were obtained. This study contributes to the literature on cloud adoption, provides future research directions and includes suggestions that could help managers and policymakers develop better cloud service platforms for Thailand’s public sector. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2020202 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2020202 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2020202 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2020398_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Cut Aprilia Author-X-Name-First: Cut Author-X-Name-Last: Aprilia Author-Name: Yusra Yusra Author-X-Name-First: Yusra Author-X-Name-Last: Yusra Author-Name: Ida Rosnita Ismail Author-X-Name-First: Ida Rosnita Author-X-Name-Last: Ismail Title: Measuring Tsunami Museum Visitor Satisfaction: An Importance Performance Map Analysis Abstract: This paper aims to develop a natural-disaster theme museum visitor satisfaction model by integrating authenticity, involvement, and destination image by applying Arnolds’ theory of emotion. This study takes place at Aceh Tsunami Museum, Indonesia. An Importance-Performance Map Analysis is applied to identify the performance and the importance of the museum attributes in determining visitor satisfaction. Using an adapted questionnaire, 199 usable data gathered from the Aceh Tsunami Museum were analyzed using Partial Least-Squares Structural Equation Modelling (PLS-SEM). The result showed that authenticity, involvement, and destination image as the predictors of visitor satisfaction with image as the highest predictor of visitor satisfaction. This study also found that image plays as a mediator in the relationship between authenticity, involvement and satisfaction. Subsequently, this study identifies two paths to reach visitor satisfaction in the natural-disaster theme museum. They are authenticity-image-satisfaction and involvement-image-satisfaction with the latter path have higher contribution to the visitor satisfaction. From IPMA analysis, it is found that activities that adding knowledge to the visitors are deemed important to create visitors satisfaction. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2020398 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2020398 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2020398 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2021835_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Min-Hooi Chuah Author-X-Name-First: Min-Hooi Author-X-Name-Last: Chuah Author-Name: Ramayah Thurusamry Author-X-Name-First: Ramayah Author-X-Name-Last: Thurusamry Title: The relationship between architecture, social, law and market in determine challenges of big data analysis for Malaysia SMEs Abstract: The study aims to review the challenges of implementing big data by Malaysian small- and medium-size enterprises (SMEs)as well as to figure out the relationship between architecture, social, law and market. Currently, there is limited research and literature examining the challenges of big data analysis in Malaysia SMEs. This paper has opted for a thorough analysis of the complexities of implementing big data at SMEs in Malaysia by applying a comprehensive literature search from different databases, journals, Google scholar, IEEE and content review. This research offers practical insights into the complexities of taking Big Data in SMEs in Malaysia. It is proposed that law, architecture, social and market can be applied by Malaysian SMEs to adopt big data analytic. The authors used quantitative survey. This is done by soliciting criteria from general managers/managing directors/CEOs or data analysts from LinkedIn group. Data wereanalysed by partial least square. This research makes contribution to academics and practitioners to the emerge of predictive model to suit the challenges of big data adoption in Malaysia SMES. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2021835 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2021835 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2021835 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2022824_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sreejith Balasubramanian Author-X-Name-First: Sreejith Author-X-Name-Last: Balasubramanian Author-Name: Cedwyn Fernandes Author-X-Name-First: Cedwyn Author-X-Name-Last: Fernandes Title: Confirmation of a crisis leadership model and its effectiveness: Lessons from the COVID-19 pandemic Abstract: Despite the significance of crisis leadership for organizations, especially in the wake of COVID-19, empirical research in this area is still nascent. Therefore, “What attributes make an effective leader during a crisis?” is unclear. Using lessons learned from the COVID-19 pandemic, this study seeks to address this gap in the literature by i) developing and validating a robust multi-dimensional crisis leadership model and ii) measure its effectiveness in handling the crisis. A higher-order measurement model of crisis leadership comprising of seven constructs (compassion and care, openness and communication, resilience and courage, decisiveness, consultation and collaboration, and empowerment) and two structural models to measure its predictive validity (effectiveness in handling the crisis) were proposed based on the review of crisis leadership literature. Next, using data collected through a global survey, the validity of the proposed models, including the relevance/appropriateness of each construct and the predictive power of the crisis leadership model in explaining the organizations’ effectiveness in handling the crisis, were assessed. The second-order confirmatory factor analysis established the existence of a higher-order measurement model for crisis leadership, with each of the seven constructs contributing uniquely and strongly. The structural equation modeling results confirmed the strong predictive power of the crisis leadership model in explaining the organizations’ effectiveness in handling the crisis across its different (beginning, current, and future) phases. The findings show that crisis leadership is multifaceted and requires an all-encompassing effort and provides a road map for organizations looking to develop crisis leadership capabilities for senior managers and leaders. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2022824 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2022824 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2022824 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2024116_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Akmal Shahzad Author-X-Name-First: Akmal Author-X-Name-Last: Shahzad Author-Name: Bushra Zulfiqar Author-X-Name-First: Bushra Author-X-Name-Last: Zulfiqar Author-Name: Mumtaz Ali Author-X-Name-First: Mumtaz Author-X-Name-Last: Ali Author-Name: Ayaz ul Haq Author-X-Name-First: Ayaz ul Author-X-Name-Last: Haq Author-Name: Maryam Sajjad Author-X-Name-First: Maryam Author-X-Name-Last: Sajjad Author-Name: Ahmad Raza Author-X-Name-First: Ahmad Author-X-Name-Last: Raza Title: Mediating role of formalization of RM methods among the perceived business risk and organization performance Abstract: The rapid changes in technology and globalization lead to mediating role in formalization of RM methods among perceived business risk and organization performance. Questionnaire distributed among 301 financial professionals of selected industries and duly filled questionnaires received back 204. Pilot study was conducted at 96 responses to check the validity and reliability of instrument. Questionnaire distributed among CFOs/Finance managers/Risk Managers of selected industries. The study results imply that the performance of the organization has a significant positive relationship with all components of perceived Business risk (PBR) such as economic factors, financial indicators, technological change, political uncertainty, and market competition. It is also found that the Formalization of RM Methods mediates among the component of PBR and organization performance. The results provide meaningful insights for managers, which are used generally by any organization as a guideline to improve the organization’s performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2024116 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2024116 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2024116 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2024117_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Marwan Altarawneh Author-X-Name-First: Marwan Author-X-Name-Last: Altarawneh Author-Name: Rohami Shafie Author-X-Name-First: Rohami Author-X-Name-Last: Shafie Author-Name: Rokiah Ishak Author-X-Name-First: Rokiah Author-X-Name-Last: Ishak Author-Name: Belal Ali Abdulraheem Ghaleb Author-X-Name-First: Belal Ali Abdulraheem Author-X-Name-Last: Ghaleb Title: Chief executive officer characteristics and discretionary accruals in an emerging economy Abstract: The main aim of the current study is to examine the effect of Chief Executive Officer (CEO) characteristics on earnings management proxied by discretionary accruals. The study used 1,957 firm-year observations listed in Bursa Malaysia for the period from 2012 to 2016. Panel data method is used to examine the established hypotheses. The results show a significant negative association between CEO tenure, network, and gender and discretionary accruals. These results suggest that CEOs with more extended periods serving in the firm, CEOs with several external directorships, and female CEOs are more rigorous in improving their strategic decisions and are less likely to engage in earnings management. Hence, they are associated with high financial reporting quality (FRQ). However, there is no significant relationship between CEO expertise, CEO age and discretionary accruals. The results are robust to an alternative measure of discretionary accruals. Therefore, the current study extends the FRQ and corporate governance literature by investigating the impact of CEO characteristics on earnings quality and, consequently, FRQ. The results are important for policymakers, stockholders, and market participants in identifying the importance of CEO characteristics in producing high FRQ. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2024117 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2024117 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2024117 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2024979_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Yunus Kasim Author-X-Name-First: Muhammad Author-X-Name-Last: Yunus Kasim Author-Name: Muslimin Author-X-Name-First: Author-X-Name-Last: Muslimin Author-Name: I. Kadek Bellyoni Dwijaya Author-X-Name-First: I. Kadek Bellyoni Author-X-Name-Last: Dwijaya Title: Market reaction to the Covid-19 pandemic: Events study at stocks listed on LQ45 index Abstract: This study aims to examine the market reaction to the Covid-19 pandemic using stocks listed on the LQ45 Index, by using the event study method to calculate and analyze the difference in Average Abnormal Return (AAR) and Trading Volume Trading (TVA) during the Covid-19 pandemic that occurred in Indonesia. The population for the study is companies listed on the LQ45 Index with a sample of 41 companies taken by purposive sampling technique. Statistical analysis was conducted by using events study with paired sample t-test in determining the abnormal return difference test for each event. The first finding was that the LQ45 stock market reacted positively since the confirmation of the Covid-19 outbreak in Wuhan, China, as investors did not consider this information bad news. Second, LQ45 shares have shown a decline since the first confirmed Covid-19 patients in Indonesia. Third, the announcement of a pandemic by the World Health Organization (WHO) continued until the Jakarta regional lockdown in April 2020 made LQ45 respond negatively. The market began to respond positively after the first vaccination in Indonesia in January 2021. Overall, the results show that the LQ45 stock market has responded quickly to the Covid-19 pandemic from the start events and responses vary over time depending on events during the pandemic. Investors tend to be quick to respond to any event so that stock movements are very difficult to project. This research concludes that the negative impact occurred on the stock market in Indonesia could be attributed to the Covid-19 pandemic. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2021.2024979 File-URL: http://hdl.handle.net/10.1080/23311975.2021.2024979 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2024979 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2025675_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ngoc Tu Tran Author-X-Name-First: Ngoc Tu Author-X-Name-Last: Tran Title: Impact of corporate social responsibility on customer loyalty: Evidence from the Vietnamese jewellery industry Abstract: Corporate social responsibility takes an increasingly important role for businesses and receives the attention of many people. The relationship between Corporate social responsibility and customer loyalty has been tested in many business fields. So, the study aims to determine and estimate the influence of corporate social responsibility on customer loyalty in the jewellery industry. To achieve this objective, the study uses AMOS software that supports confirmatory factor analysis and structural equation modelling (SEM) to clarify whether or how Corporate social responsibility impacts customer loyalty. The inputs to the analyses were obtained through answers from 300 respondents, which completed the survey questionnaire with a total of 22 items is utilised to collect data from customers of top jewellery companies in Vietnam. The research results emphasize the corporate social responsibility is not only useful for jewellery companies but also enhances the customers’ perception that relates to some factors trust, satisfaction, and loyalty. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2025675 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2025675 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2025675 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2025752_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Roberto Ivo Da Rocha Lima Filho Author-X-Name-First: Roberto Ivo Author-X-Name-Last: Da Rocha Lima Filho Title: Estimating the production function for the Brazilian industrial sector: A Bayesian panel VAR approach Abstract: The scope of this paper is to estimate the production function for the Brazilian industrial sector from a longitudinal panel of the industrial sector (Annual Industrial Survey produced by the Institute of Geography and Statistics—PIA/IBGE—and the Ministry of Labour and Employment’s Annual Relation of Social Information—RAIS/MTE—ranging from 1996 until 2005) through a Bayesian Vector Autoregressive (BVAR) approach. This new method adds to the empirical industrial organization another way to estimate the demand, avoiding cumbersome calculations. It gives the possibility of analysing not only the dynamic relationships among the variables but also the shocks through the impulse response function (IRF). Additionally, it gives the opportunity to analyse the industry sector’s productivity by minimizing the problem of endogeneity and therefore it also sheds some light on the trend of this variable throughout the period abovementioned. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2025752 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2025752 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2025752 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2026188_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Felix Chari Author-X-Name-First: Felix Author-X-Name-Last: Chari Author-Name: Ozwell Muzinda Author-X-Name-First: Ozwell Author-X-Name-Last: Muzinda Author-Name: Cawe Novukela Author-X-Name-First: Cawe Author-X-Name-Last: Novukela Author-Name: Bethuel Sibongiseni Ngcamu Author-X-Name-First: Bethuel Sibongiseni Author-X-Name-Last: Ngcamu Title: Pandemic outbreaks and food supply chains in developing countries: A case of COVID-19 in Zimbabwe Abstract: The COVID-19 pandemic took a devastating human and economic toll on the entire globe. Although Africa had fewer number of cases compared to all other continents, the influence of the COVID-19 pandemic on food supply chains was devastating, yet the pathways through which it affected the continent remain poorly documented and understood. With this background in mind, this study explored the ways in which food supply chains were disrupted by COVID-19 in Zimbabwe. The study used a qualitative methodology and a descriptive survey with 32 participants from food supply chain networks. The results reveal that due to COVID-19 restrictions, food supply chains were disrupted right from the production stage, transportation stage up to access markets. More specifically, COVID-19 restrictions negatively affected production and supply of food items. Secondly, transportation of food supplies was adversely affected as haulage companies as well as local suppliers and importers had challenges getting lockdown exemption letters. Thirdly, COVID-19 restrictions increased the demand for food stuffs as consumers stockpiled to ensure their food security. Lastly, COVID-19 pandemic increased food prices as consumer expenditure on food items increased. This study contributes to the body of knowledge since, to the best knowledge of the authors, it is the first study to identify and address the consequences of COVID-19 pandemic on food supply chains in Zimbabwe. This study is also significant to policy makers and practitioners in the optimization of food supply chains in possible subsequent waves and future pandemics. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2026188 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2026188 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2026188 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2028331_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammed Majeed Author-X-Name-First: Mohammed Author-X-Name-Last: Majeed Author-Name: Charles Asare Author-X-Name-First: Charles Author-X-Name-Last: Asare Author-Name: Alhassan Fatawu Author-X-Name-First: Alhassan Author-X-Name-Last: Fatawu Author-Name: Aidatu Abubakari Author-X-Name-First: Aidatu Author-X-Name-Last: Abubakari Title: An analysis of the effects of customer satisfaction and engagement on social media on repurchase intention in the hospitality industry Abstract: The purpose of this quantitative-deductive paper is to explore the link amongst customer satisfaction and engagement on social media on repurchase intention in the hospitality industry. The study was conducted on social media because, it is the fastest growing media in history. Data was collected from hotels in the three major business hub cities (Accra, Tamale and Kumasi) in Ghana. A total of 504 valid responses were obtained from respondents in the selected cities. SmartPLS software was used to analyze the data using (PLS-SEM) method. The results show that customer satisfaction has a positive and significant relationship on the dimensions of customer engagement. The three dimensions of customer engagement (contribution, consumption and creation) were found to significantly influence repurchase intention. Finally, two dimensions of engagement (contribution and consumption) were found to mediate the relationship between customer satisfactions and repurchase intention. The study is among the few to combine the COBRA model and Social Exchange Theory to assess the nexus between customers’ engagement in an online environment and its linkages with satisfaction and repurchase intentions. Marketers should consider creating posts with photos, videos, and animation that consumers find entertaining and enjoyable, as this stimulates their desire to consume, contribute, and create content on social media pages for hotel brands. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2028331 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2028331 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2028331 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2031432_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: David Amani Author-X-Name-First: David Author-X-Name-Last: Amani Title: It’s mine, that’s why I speak: Destination brand psychological ownership as a mediator of the link between social media brand engagement and local residents’ voice behavior Abstract: Local residents’ voices have been regarded as the most important extra-role behavior that determines the growth and survival of tourist destinations. This study examines the antecedents of such crucial extra-role behaviors of local residents. Furthermore, it examines the mediation role of destination brand psychological ownership in the relationship between social media brand engagement and local residents’ voice behavior. The study collected data from 376 local residents and was analyzed using Structural Equation Modelling. The findings suggest that social media brand engagement plays a crucial role in motivating voice behavior among local residents. In addition, destination brand psychological ownership is a mediator of the relationship between social media brand engagement and local residents’ voice behavior. Therefore, Destination Marketing Organizations (DMOs) should deliberately consider Web 2.0 technologies as strategic assets to engage local residents in enhancing brand-building behaviors through voice behavior. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2031432 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2031432 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2031432 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2031682_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rashed Alhaimer Author-X-Name-First: Rashed Author-X-Name-Last: Alhaimer Title: The health belief model: Evaluating governmental public health messages on social media aimed at preventing a COVID-19 epidemic in Kuwait Abstract: This study aimed to examine the effect of embracing the Health Belief Model (HBM) in governmental public health messages on social media during the coronavirus disease 2019 pandemic. Adoption of the HBM seeks to improve the level of response of Kuwaiti people towards governmental messages regarding social distancing, staying at home, and self-protection. To fulfil the study’s aim, a quantitative research design was adopted in which data were collected from 746 respondents in Kuwait to examine the effect of perceived susceptibility, severity, benefits, barriers, health motivation, and cues to action, based on each individual’s behaviour. Data were analysed through AMOS 22.0 and the findings showed that governmental messages on social media should consider the above-mentioned aspects in order to positively impact the behaviour of Kuwaiti individuals. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2031682 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2031682 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2031682 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2032539_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Basharat Hussain Author-X-Name-First: Basharat Author-X-Name-Last: Hussain Author-Name: Abdullah Zafar Sheikh Author-X-Name-First: Abdullah Author-X-Name-Last: Zafar Sheikh Author-Name: Tehniyat Fatima Author-X-Name-First: Tehniyat Author-X-Name-Last: Fatima Title: Learning social entrepreneurship: Experiences of sociology students Abstract: Social entrepreneurship paves the way for both social and economic development of a country. To learn this unique combination, social entrepreneurship education plays a vital role. It positively influences the entrepreneurial intentions of the students. Previously this education was limited to the realm of business studies, but more recently social entrepreneurship education is encompassing students from different disciplinary backgrounds. The present study aims to highlight the learning experiences of the Sociology students during Social Entrepreneurship. Thematic analysis of the textual reflective papers was conducted to highlight different aspects of their learning experiences. The students were motivated to study the course majorly because of their experience with the instructor. Financial motivations were a main driver towards the selection of the course because social entrepreneurship was viewed as a lucrative alternative owing to the rising unemployment in the country. The students highlighted that experiential learning is indispensable to social entrepreneurship education which was severely affected due to the Covid-19 pandemic as the transition towards online education took place. Gender played a significant role in the motivation and inspiration gained from the course as most female students perceived social entrepreneurship education to be a path towards financial independence. Social entrepreneurship education is a growing filed in Pakistan and the higher educational institutes must take into account the learning experiences of students with different disciplinary backgrounds to enhance the overall entrepreneurial capacity of students by overcoming the barriers that they face. The current study presents insights for the growth of social entrepreneurship education in Pakistan. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2032539 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2032539 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2032539 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2032911_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sabeeh Ullah Author-X-Name-First: Sabeeh Author-X-Name-Last: Ullah Author-Name: Shahzad Hussain Author-X-Name-First: Shahzad Author-X-Name-Last: Hussain Author-Name: Budi Rustandi Kartawinata Author-X-Name-First: Budi Author-X-Name-Last: Rustandi Kartawinata Author-Name: Zia Muhammad Author-X-Name-First: Zia Author-X-Name-Last: Muhammad Author-Name: Rosa Fitriana Author-X-Name-First: Rosa Author-X-Name-Last: Fitriana Title: Empirical nexus between Chinese investment under China–Pakistan Economic Corridor and economic growth: An ARDL approach Abstract: This study examines the causality between Chinese Investment under China–Pakistan Economic Corridor and economic growth in Pakistan by using the Autoregressive distributed lag estimation framework. For this purpose, quarterly time series data ranging from 2009 to 2018 were used. In short run, results failed to establish causality from Chinese Foreign Direct Investment to Economic Growth, while a unidirectional causality was found from economic growth to Chinese Foreign Direct Investment. However, results of this study confirm that the variables of interest are bound together in the long run only when Chinese Foreign Direct Investment is the dependent variable, indicating that enhanced economic growth attracts more Foreign Direct Investment in Pakistan. Results of this study have important implications for economists and policymakers to make policies alongside China Pakistan Economic Corridor in order to ensure that the potential spillovers from the inflow of Chinese Foreign Direct Investment in the shape of China Pakistan Economic Corridor infrastructure projects create domestic spillover. Moreover, the insignificant effect of Chinese Foreign Direct Investment on the economic growth of Pakistan in the short run is due to the real challenges that Pakistan faces due to access to credit and state capacity to sustain economic growth. Therefore, it is recommended that government should formulate policies for technologically demanding sectors to bring diversity in the products and increase exports. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2032911 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2032911 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2032911 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2032912_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Van Tung Tran Author-X-Name-First: Van Tung Author-X-Name-Last: Tran Author-Name: Phat Cuong Ly Author-X-Name-First: Phat Cuong Author-X-Name-Last: Ly Author-Name: Ngoc Nguyen Thao Ngo Author-X-Name-First: Ngoc Nguyen Thao Author-X-Name-Last: Ngo Author-Name: Phuong Hai Tran Author-X-Name-First: Phuong Hai Author-X-Name-Last: Tran Author-Name: Van Chien Nguyen Author-X-Name-First: Van Chien Author-X-Name-Last: Nguyen Title: Factor affecting the implementation of responsibility accounting on firm performance – Empirical analysis of listed textile firms Abstract: There are many researches on different aspects of responsibility accounting system, but none of those researches has focused on the impact of responsibility accounting system on the performance of textile enterprises. The aim of this paper is to identify factors affecting the implementation of responsibility accounting and its effect on the performance of Vietnamese listed textile companies. Using the qualitative and quantitative methodology, qualitative method was used to prepare the questionnaire, while quantitative method was used to measure the scale and analyze the level of impact of each factor. Further, the study employs the Structural equation modeling (SEM) with AMOS—SPSS, results show that factors in the research model aside from measurement technology and level of competition had certain impacts, including the ability of accounting staffs (TDKT), the awareness of managers at different level (NTQL), the decentralization (PQQL), the reward systems (HTKT), and the forecast for responsibility centers (DTTT). In addition, the structural management (CCTC), the competitive strategy (CLCT), the competitive advantages (YTCT) and the responsibility centers’ reports (BCTT) that have greatly affected performance of listed firms. In addition, the implementation of responsibility accounting has the greatest effect on the performance of listed companies. In fact, the implementation of responsibility accounting changes by 1 point (level), it will increase/decrease the performance of listed companies by 0.409 points without considering the other factors Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2032912 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2032912 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2032912 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2034227_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Zakari Bukari Author-X-Name-First: Zakari Author-X-Name-Last: Bukari Author-Name: Abu Bakar Abdul Hamid Author-X-Name-First: Abu Bakar Author-X-Name-Last: Abdul Hamid Author-Name: Hishamuddin Md. Som Author-X-Name-First: Hishamuddin Author-X-Name-Last: Md. Som Author-Name: George Cudjoe Agbemabiese Author-X-Name-First: George Cudjoe Author-X-Name-Last: Agbemabiese Author-Name: Fidelis Quansah Author-X-Name-First: Fidelis Author-X-Name-Last: Quansah Title: Does political issue matter in voting intention in Ghana? A political marketing perspective Abstract: Voters` participation is considered fundamental in an electoral process. Yet almost half the countries in the world have voter turnouts of (60–79) percent. To be able to predict and influences voters` behavior, political parties and political consultants need to identify determinants of voters` behavior. This study is pursued to identify the motivation behind a sample of voters who cast a ballot in the 2012 and 2016 presidential elections. Structural equation model Amos was used with a sample of 493 voters. The objective of this is to conceptualized a strategic direction and propose a framework for voters` behavior determinants. The findings revealed that political issue directly influences voting intention. The findings further established that; Voters` trust and loyalty mediate and moderate the relationship. We therefore recommended that, Management of the various political parties should pay particular attention to these political issue variables in their quest to influences voters’ voting intention. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2034227 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2034227 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2034227 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2034233_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammad Sahabuddin Author-X-Name-First: Mohammad Author-X-Name-Last: Sahabuddin Author-Name: Md. Farjin Hassan Author-X-Name-First: Md. Farjin Author-X-Name-Last: Hassan Author-Name: Mosab I. Tabash Author-X-Name-First: Mosab I. Author-X-Name-Last: Tabash Author-Name: Mohammad Ahmad Al-Omari Author-X-Name-First: Mohammad Ahmad Author-X-Name-Last: Al-Omari Author-Name: Md. Kausar Alam Author-X-Name-First: Md. Kausar Author-X-Name-Last: Alam Author-Name: Fakir Tajul Islam Author-X-Name-First: Fakir Tajul Author-X-Name-Last: Islam Title: Co-movement and causality dynamics linkages between conventional and Islamic stock indexes in Bangladesh: A wavelet analysis Abstract: The study examines the co-movement and dynamic causality between conventional and Islamic stock indexes in Bangladesh from 20 January 2014 to 31 August 2019. This study employs multi-scales and wavelet-based techniques in examining the co-movement and causality between variables. The results reveal that the co-movement between Islamic and conventional stock indexes is very high in the long run. Furthermore, the results of this study indicate that there is a lead–lag relationship between Islamic and conventional index using wavelet-based decomposed Granger Causality methods. The results point out that the causality varies in time and scales domain properties. However, the Dhaka Stock Exchange Shariah Index (DSES) shows significant influences on DSEX and creates a bidirectional causality for the selected brand scales over the study period. The findings contribute to the existing literature by adding new evidence on the co-movement and causality linkages between Islamic and conventional stock indexes and provide one more index for gaining portfolio diversification benefits among national and international investors. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2034233 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2034233 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2034233 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2034234_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rehan Husain Author-X-Name-First: Rehan Author-X-Name-Last: Husain Author-Name: Amna Ahmad Author-X-Name-First: Amna Author-X-Name-Last: Ahmad Author-Name: Bilal Mustafa Khan Author-X-Name-First: Bilal Mustafa Author-X-Name-Last: Khan Title: The impact of brand equity, status consumption, and brand trust on purchase intention of luxury brands Abstract: The ever-increasing prominence of social media platforms demonstrates the level of engagement of Indian luxury consumers. This study aims to determine the influence of social media marketing activities, brand equity, trust, and status consumption on luxury brand purchase intentions in the Indian luxury market. 453 responses were obtained from the top four metropolitan cities of India, i.e., Mumbai, Delhi-NCR, Bengaluru, Hyderabad, via snowball sampling method. The researchers have used structural equation modeling to assess the causal relationships between constructs. The results concluded that social media marketing activities and brand equity positively affect the purchase intention of luxury brands, which is more significant in India, while status consumption and brand trust are found to impact purchase intention in case of Indian shoppers. Researchers have proposed a research model that leads to managerial and theoretical implications. Luxury brand managers must focus on social media marketing activity, status consumption, and brand equity, leading to luxury brand consumption. The study investigates the factors affecting purchase intention of luxury brands and a comparative study in the Indian context that is not much analyzed. The constructs were carefully chosen to meet the requirements of the study. The survey method delivers an inclusive yet summarizing depiction of the literature and implications to luxury brand managers and future researchers. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2034234 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2034234 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2034234 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2034235_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Simms Mensah Kyei Author-X-Name-First: Simms Mensah Author-X-Name-Last: Kyei Author-Name: Katarzyna Werner Author-X-Name-First: Katarzyna Author-X-Name-Last: Werner Author-Name: Kingsley Opoku Appiah Author-X-Name-First: Kingsley Opoku Author-X-Name-Last: Appiah Title: Board meetings and bank performance in Africa Abstract: This study examines the relationship between a board meeting and banks performance in Africa. This paper provides insight on this question after taking into account the endogeneity of the relationship between board meetings and performance. Specifically, we use the GMM technique and a sample of 635 banks from 48 countries in Africa between 2000 to 2016 to test our hypothesis and found that more board meetings, averagely 6, reduce banks’ performance in sub-Sahara Africa. In the Northern Africa context, with an average board meeting of 7.68, however, we document a positive and significant association between a board meeting and bank performance. Our result suggests that fewer board meeting enhances the shareholder value of Banks in Sub-Sahara Africa but not their counterparts in North Africa. Our paper provides insights to policymakers responsible for improving the governance mechanisms in African banks. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2034235 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2034235 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2034235 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2034236_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Falak Khan Author-X-Name-First: Falak Author-X-Name-Last: Khan Author-Name: Muhammad Ayub Siddiqui Author-X-Name-First: Muhammad Ayub Author-X-Name-Last: Siddiqui Author-Name: Salma Imtiaz Author-X-Name-First: Salma Author-X-Name-Last: Imtiaz Title: Role of financial literacy in achieving financial inclusion: A review, synthesis and research agenda Abstract: Financial inclusion is an international policy agenda and can be achieved through financially literate people, who can make informed financial decisions and improve individuals’ well-being. The area of Financial Literacy and Financial Inclusion is fairly highlighted in the literature; however, the collective importance of how these two areas are researched together needs scholarly attention. This paper carries out a mapping, scientometric and content analysis by compiling studies at the intersection of financial literacy and financial inclusion from a sample of 10,091 studies spread over the last 45 years and conducted on a sample of more than 850,000 individuals worldwide. We find that the number of studies increases; by fields, Finance and Economics dominate the literature; by countries, most studies come from developed countries, in particular the US; by authors, citations are skewed and by measures; studies are moving from non-functional measures to functional measures. Overall, the interest in financial literacy in bringing financial inclusion and its multifaceted role is elaborated using conceptual framework following which future research is positioned. Thus, aiding policymakers, regulators, and academicians to know the distinction of Financial literacy in Financial inclusion and to identify the potential research areas. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2034236 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2034236 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2034236 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2034237_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hway-Boon Ong Author-X-Name-First: Hway-Boon Author-X-Name-Last: Ong Author-Name: Lee-Lee Chong Author-X-Name-First: Lee-Lee Author-X-Name-Last: Chong Author-Name: Shay-Wei Choon Author-X-Name-First: Shay-Wei Author-X-Name-Last: Choon Author-Name: Siow-Hooi Tan Author-X-Name-First: Siow-Hooi Author-X-Name-Last: Tan Author-Name: Peik Foong Yeap Author-X-Name-First: Peik Foong Author-X-Name-Last: Yeap Author-Name: Kasuma Nurhazwani Mohd Hatta Author-X-Name-First: Kasuma Nurhazwani Author-X-Name-Last: Mohd Hatta Title: Retaining skilled workers through motivation: The Malaysian case Abstract: Skill drain is a loss of human capital, investment in education and training. This study examines if motivated, skilled workers at the firm level can retain skilled workers and mitigate the loss of human capital. A survey was conducted in Iskandar city to gather skilled workers’ feedback on their current working conditions in Malaysia. Completed responses were tested for data adequacy, reliability, factor analysis and multiple-regression analysis. The findings of this study suggest that skilled workers perceive instrumentality as their primary motivating factor, to be followed by expectancy and valence. Instrumentality in intrinsic and monetary rewards is vital in retaining skilled workers. The practical implication of this study suggests that monetary rewards and non-monetary recognition are effective in motivating and retaining skilled workers. Firms in other developing countries may consider implementing instrumental strategies in the workplace to retain skilled workers. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2034237 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2034237 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2034237 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2034238_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Earth Chandrruangphen Author-X-Name-First: Earth Author-X-Name-Last: Chandrruangphen Author-Name: Nuttapol Assarut Author-X-Name-First: Nuttapol Author-X-Name-Last: Assarut Author-Name: Sukree Sinthupinyo Author-X-Name-First: Sukree Author-X-Name-Last: Sinthupinyo Title: The effects of live streaming attributes on consumer trust and shopping intentions for fashion clothing Abstract: Small individual sellers and retailers use live streaming as a direct selling channel to demonstrate and sell their products. This study proposes a framework that examines the influence of live streaming attributes on customer trust and intentions to watch and purchase fashion clothing. Drawing on prior literature, we examine an extensive list of 20 live streaming attributes including product attributes, seller attributes, and other related attributes. The study is performed on 476 Thai consumers with diverse demographics. Results show that product quality and price transparency significantly influence customer trust and intentions to watch and purchase, while seller’s image of being trustworthy and the quality of seller’s Facebook page only show weak relationships. Another finding is that seller pre-announcing their broadcast timing will encourage higher intention to watch. And as expected, the trust in seller positively influences trust in product. These findings suggest opportunities for sellers to focus their attention on important live streaming attributes to develop trust with their customers and increase their customer intentions to watch and purchase. The study concludes with discussion on managerial implications and future work on live streaming commerce for fashion clothing products. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2034238 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2034238 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2034238 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2034389_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Austin Rong-Da Liang Author-X-Name-First: Austin Rong-Da Author-X-Name-Last: Liang Title: Consumers as co-creators in community-based tourism experience: Impacts on their motivation and satisfaction Abstract: A tourism experience is a continuous process. Yet, the following question remains an outstanding issue: How to account for a memorable experience when the experience encompasses periods that occur before, during, and after visiting a destination? Community-based tourism (CBT) allows visitors to establish a positive experience by playing an active role before, during, and after visiting a destination. The aim of this study is to create a comprehensive research framework to examine the overall experience of tourists when they act as co-creators. The survey design was used to collect 239 valid samples after tourists participated in a CBT activity situated in a traditional fishing village. Based on statistical results from partial least squares structural equation modelling (PLS-SEM), this study demonstrates that: (1) There was a more positive impact on co-creation of the CBT experience for tourists with a recreational motivation than those with a learning motivation. (2) Co-creation of the CBT experience had positive impacts on both satisfaction with the CBT experience itself and satisfaction with the impact of the CBT experience on their lives overall. (3) Satisfaction with the impact of CBT on life overall had a higher positive influence on revisit intention than did satisfaction with just the CBT experience. Furthermore, the results of analysis in this study are helpful to community associations or destination marketing organizations to create attractive experience activities. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2034389 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2034389 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2034389 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2034400_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kristína Pompurová Author-X-Name-First: Kristína Author-X-Name-Last: Pompurová Author-Name: Ľubica Sebova Author-X-Name-First: Ľubica Author-X-Name-Last: Sebova Author-Name: Petr Scholz Author-X-Name-First: Petr Author-X-Name-Last: Scholz Title: Reimagining the tour operator industry in the post-pandemic period: Is the platform economy a cure or a poison? Abstract: This study considers the relationship of the tour operators to the tourism platform services in the context of a COVID-19 post-pandemic recovery. The findings are based on semi-structured interviews with representatives of Slovak tour operators’ businesses. The results show that the platform economy is not perceived as a poison for the industry. Specialised tour operators are less open to potential cooperation than organisations with the mass product, which are especially likely to use platform information and incorporate platform food-related services into packagded tours enriched with authentic experiences. Platform economy thus presents for willing tour operators a chance to differentiate themselves, open uncontested market space and survive in a competitive post-pandemic period. In this context, legislation development is required. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2034400 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2034400 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2034400 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2036309_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jong Seok Kim Author-X-Name-First: Jong Seok Author-X-Name-Last: Kim Title: An empirical comparison between China and USA market on smartphone adoption Abstract: This study examines the factors affecting users’ adoption of the smartphone as an innovative device. Prior studies on the acceptance of smartphones have primarily focused on the impact of the technological benefits and characteristics. In this study, the author propose an integrated model of smartphone adoption that incorporates product benefit, technological capabilities, perceived product innovativeness, attitude for product, consumption pattern, word of mouth and advertising into the technology acceptance model in China and USA. The author used a structural equation model (SEM) which was empirically evaluated by using survey data collected from 3000 respondents with demographics to explore their perception and attitudes toward smartphone adoption intention. The results show that product benefit, technological capabilities, consumption pattern change and WOM have all positive effect on the perception of innovativeness. Attitude toward a product turned out to play mediating role between perceived innovativeness and intention of adoption. That is very valuable implication for manufacturers to prepare a marketing and to win bigger market share. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2036309 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2036309 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2036309 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2038343_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Shaukat Malik Author-X-Name-First: Muhammad Shaukat Author-X-Name-Last: Malik Author-Name: Shahzadi Sattar Author-X-Name-First: Shahzadi Author-X-Name-Last: Sattar Title: Unfolding the ramifications of workplace bullying: An empirical justification of conservation of resource theory in telecommunication sector of Pakistan Abstract: The current study is an attempt to explore the repercussions of workplace bullying in the telecommunication sector of Pakistan. To be precise, it assesses the influence of workplace bullying on emotional exhaustion resulting in the deterioration of employee performance. Drawing on Conservation of Resource Theory (COR), researchers tested the impacts of workplace bullying and cynicism on employee job performance where emotional exhaustion is the mediator between workplace bullying and employee performance. This study highlights the problematic confrontation by the telecom employees and suggests remedial actions to overcome this. The data is collected from 387 respondents of four telecommunications companies’ franchises of southern Punjab Pakistan through a questionnaire-based survey. Purposive sampling is used in order to collect data from respondents encompassing managers and span of control. The data is analyzed using descriptive statistics and SMART-PLS using a bootstrapped moderated mediation method. The findings indicate a significant negative relationship between workplace bullying and employee performance. However, workplace bullying has a significant positive correlation with employees’ emotional exhaustion, and when organizational cynicism as a moderator has been introduced, this relationship gets aggravated. The study results focus on the depletion of the psychological resources of employees by workplace bullying and organizational cynicism resulting in poor employee performance. Since employees may lose the psychological resources to cope with the situation, this issue must be addressed to replenish the psychological resources. Hence managers must introduce workplace bullying combating strategies to avoid harmful consequences. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2038343 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2038343 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2038343 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2038762_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yaser Mutahar Author-X-Name-First: Yaser Author-X-Name-Last: Mutahar Author-Name: Mazen Mohammed Farea Author-X-Name-First: Mazen Mohammed Author-X-Name-Last: Farea Author-Name: Mohammed Abdulrab Author-X-Name-First: Mohammed Author-X-Name-Last: Abdulrab Author-Name: Yaser Hasan Al-Mamary Author-X-Name-First: Yaser Hasan Author-X-Name-Last: Al-Mamary Author-Name: Adel Abdulmhsen Alfalah Author-X-Name-First: Adel Abdulmhsen Author-X-Name-Last: Alfalah Author-Name: Mohieddin Grada Author-X-Name-First: Mohieddin Author-X-Name-Last: Grada Title: The contribution of trust to academic knowledge sharing among academics in the Malaysian research institutions Abstract: Knowledge sharing within the academic community is necessary for achieving academic excellence in today’s knowledge-based environment. Knowledge sharing requires teamwork in research, collaboration and joint publications, which suggests building trust among academics. Thus, the present study develops a model based on the Theory of Social Exchange that addresses the contribution of trust to knowledge sharing. The study adopted a quantitative research design in collecting and analyzing data from 380 respondents who are academics in the five Malaysian research institutions. Structured equation modelling (SEM) via SmartPLS software was utilized to examine the study hypothesis. The results showed that trust (TR) has a positive and significant relationship with knowledge sharing (KS). Furthermore, trust significantly predicts organizational citizenship behaviour (OCB), which was found to influence KS significantly. Moreover, the study results show an indirect relationship between TR and KS. OCB variable’s mediation effect is statistically significant. The current study establishes a link between trust and knowledge sharing. This area of research is limited in Malaysia, and research identifying the mediating role of OCB between trust and knowledge sharing behaviour within academic and research institutions in Malaysia is limited. The study’s outcome applies to higher academic institutions and other academic and industrial corporations where knowledge sharing is required to ensure higher performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2038762 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2038762 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2038762 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2038763_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Benjamin Nyarko Author-X-Name-First: Benjamin Author-X-Name-Last: Nyarko Author-Name: Nicholas Oppong Mensah Author-X-Name-First: Nicholas Author-X-Name-Last: Oppong Mensah Author-Name: Kofi Agyenim Boateng Author-X-Name-First: Kofi Agyenim Author-X-Name-Last: Boateng Author-Name: Anthony Donkor Author-X-Name-First: Anthony Author-X-Name-Last: Donkor Title: Influences of E-commerce Adoption on Sales performance among Agrochemical Input Dealers in the Ghanaian City Abstract: PurposeThis study assessed the effect of E-commerce on sales performance of agrochemical input dealers in the Greater Accra Region of Ghana.Design/methodology/approachThe study utilized both primary and secondary data. 10 Primary data was collected with semi-structured questionnaires to a sample of 125 respondents, consisting 105 adopters and 20 non adopters (E-commerce). Secondary data was collected from Ghana Agri-Input dealers association (GAIDA), Environmental protection Agency (EPA), libraries and through the internet. The propensity score matching (PSM) was used to analyse the effect of E-commerce on sales performance.FindingsThe adoption of E-commerce resulted in about GH₡ 11,456.07, GH₡ 10,317.62, GH₡ 11,176.68, GH₡ 11,025.37 increase in sales revenue for the monthly estimates whilst for the quarterly estimates the amount increased by GH₡ 40,690.29, GH₡ 36,089.43 GH₡ 39,538.42 and GH₡ 38,921.03. The result are suggestive that adopters of E-commerce are largely offered avenues distinct from the traditional marketing to attract customers and reduced necessary operational costs involved in sales. Thus, expanding firms` “reach” without compromising “richness” however, the decrease might be attributed to barriers to the effective and efficient implementation of E-commerce by agrochemical industries within the region.Originality/ValueAs E-commerce is an ongoing new trend that is predicted to be a crucial alternative to the use of market place centered on geographical location, and further aid in sales performance, there is the need for an insight into the effect of the adoption of E-commerce on sales to be established within the agrochemical industry. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2038763 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2038763 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2038763 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2038840_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Van Dat Tran Author-X-Name-First: Van Dat Author-X-Name-Last: Tran Author-Name: Minh Dung Nguyen Author-X-Name-First: Minh Dung Author-X-Name-Last: Nguyen Author-Name: Lan Anh Lương Author-X-Name-First: Lan Anh Author-X-Name-Last: Lương Title: The effects of online credible review on brand trust dimensions and willingness to buy: Evidence from Vietnam consumers Abstract: This study investigated the relationship between source, receiver, review quality, review sidedness, review consistency, online credible review, reliability, intentionality, and willingness to buy the electric consumers in Vietnam. This study performed structural equation modeling (SEM). A total of 427 valid respondents were used in this research. The findings indicated that sources, receiver review, review quality, review sidedness, and review consistency have positive effects on online credible review. Moreover, it found that online credible reviews had a significantly positive influence on the intentionality and reliability of brand trust. This research also illustrated that intentionality and reliability have a significant impact on willingness to buy. From academic contributions in this research, it has a variety of important indicators of online review credibility. Therefore, marketers should be mindful of the leading position played by periphery signals and focus on taking advantage of the latter to keep improving the credibility of the assessment process. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2038840 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2038840 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2038840 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2039057_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Japhet Imhanzenobe Author-X-Name-First: Japhet Author-X-Name-Last: Imhanzenobe Title: Value relevance and changes in accounting standards: A review of the IFRS adoption literature Abstract: Share prices reflect available financial information about those firms and a substantial amount of these information come from financial statement figures. The informativeness of the reported earnings and book values in financial statements depend on accounting standards that govern their preparation, thus accounting standards could influence the informativeness of financial statement figures as well as the degree to which investors consider these figures in making investment decision. This relevance of accounting figures to investors is referred to in existing literature as value relevance. This study investigated the relationship between value relevance and the adoption of International Financial Reporting Standards (IFRS). Most pioneer studies on value relevance and changes in accounting standards discovered a decline in the value relevance of financial statements in the US while most of the reviewed studies that address IFRS specifically discovered an increase in value relevance in the respective markets after adoption of IFRS. A few studies also reported a lack in improvement of value relevance following IFRS adoption but attributed the results to anomalies like government interference, mock compliance, improper enforcement, firm-specific differences and business changes that are outside the scope of financial reporting. The study recommended the adoption of IFRS standards as a possible factor that can improve value relevance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2039057 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2039057 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2039057 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2039087_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Amanat Ali Author-X-Name-First: Amanat Author-X-Name-Last: Ali Author-Name: Syeda Fatima Abbas Author-X-Name-First: Syeda Fatima Author-X-Name-Last: Abbas Author-Name: Muhammad Sajid Khattak Author-X-Name-First: Muhammad Sajid Author-X-Name-Last: Khattak Author-Name: Muhammad Irfanullah Arfeen Author-X-Name-First: Muhammad Irfanullah Author-X-Name-Last: Arfeen Author-Name: Muhammad Azam Ishaque Chaudhary Author-X-Name-First: Muhammad Azam Author-X-Name-Last: Ishaque Chaudhary Author-Name: Laiba Yousaf Author-X-Name-First: Laiba Author-X-Name-Last: Yousaf Title: Mediating role of employees’ intrinsic motivation and psychological safety in the relationship between abusive supervision and innovative behavior: An empirical test in IT sector of Pakistan Abstract: The employees’ innovative behavior is a novel domain that has remained a topic of interest for many decades. Many researchers have found that a particular leadership style boosts the innovative behavior of employees in various contexts. However, prior research on the association between the dark side of leadership known as abusive supervision and innovative behavior revealed conflicting results. IT sector requires highly innovative employees, but the major problem faced by this sector is escalating competition and high workload, which may lead supervisors towards abusive supervision. Many theoretical models have been developed and tested, but the association of abusive supervision with employees’ innovative behavior with intrinsic motivation and psychological safety as mediators has not been fully grasped in the IT sector of Pakistan. This study filled this gap and developed an explanatory model and tested the model by taking sample data from 98 respondents from IT organizations in Pakistan and applying PLS-based SEM for data analysis. The results revealed that abusive supervision is negatively associated with innovative behavior in this context. Moreover, abusive supervision is negatively associated with intrinsic motivation and psychological safety. Furthermore, intrinsic motivation and psychological safety are positively associated with innovative behavior. The results also demonstrated that the negative association of abusive supervision with innovative behavior is partially mediated by intrinsic motivation. However, psychological safety showed no mediating effect in this relationship. The results provide many theoretical and managerial implications. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2039087 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2039087 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2039087 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2041384_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: J. M. Valdez Mendia Author-X-Name-First: J. M. Author-X-Name-Last: Valdez Mendia Author-Name: J. J. A. Flores-Cuautle Author-X-Name-First: J. J. A. Author-X-Name-Last: Flores-Cuautle Title: Toward customer hyper-personalization experience — A data-driven approach Abstract: Today’s omnichannel business models incorporate physical and digital touchpoints interacting with customers. A hyper-personalization strategy relies on the organization’s capability to gather and transform customer data into personalized experiences; therefore, when a hyper-personalization organizational plan is put in place, it serves two main functions: to deliver personalized experiences and increase the number of customers receiving such experiences. For this to happen, four elements are required for a hyper-personalization strategy: data foundation, decisions, design, and distribution. While customer master data management relies on the correct identification of a customer, a real customer insight can only be achieved when three types of customer data are gathered: Identity, Contactability, and Traceability (I, C, T)- fulfilling the first element of a hyper-strategy. This article aims to identify the benefits in the total number of customers that can receive a hyper-personalization strategy when real-time touchpoints are linked to a customer Master Data Management that integrates the three types of customer data. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2041384 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2041384 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2041384 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2041792_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Huynh Thi Ngoc Ly Author-X-Name-First: Huynh Thi Ngoc Author-X-Name-Last: Ly Author-Name: Nguyen Vinh Khuong Author-X-Name-First: Nguyen Vinh Author-X-Name-Last: Khuong Author-Name: Tran Hung Son Author-X-Name-First: Tran Hung Author-X-Name-Last: Son Title: DETERMINANTS AFFECT MOBILE WALLET CONTINUOUS USAGE IN COVID 19 PANDEMIC: EVIDENCE FROM VIETNAM Abstract: Disruptive technology has been prominent as a spotlight with countless innovations that improve human’s life efficiently. In Vietnam, COVID-19ʹs outbreak has reinforced citizens to adopt other types of payment without using cash, which easily diffuses virus. Till now, the number of studies related to continuance usage of mobile wallets in Vietnam has been rare. Hence, our purpose in this research is to study continuance usage in COVID-19 through determinants. This paper concentrates on Millennials and Zillennials living Ho Chi Minh City. PLS-SEM with data collected from questionnaires assesses the conceptual model that indicates the correlation between UTAUT2ʹs constructs, trust, price saving orientation, behavioral intention and continuance usage. As predicted, the findings show that there are positive relationships among all determinants. In the event of effort expectancy and social influence, despite unsatisfactory of statistical significance, they reflect current context. Besides, direct positive influences from two variables to behavioral intention lead to further research studies after the pandemic to conclude properly about their significance. From the study’s result, business strategies together with security’s policies have to be modified by providers as well as the government to motivate mobile wallet adoption in Vietnam, amplifying cashless society and financial inclusion targets. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2041792 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2041792 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2041792 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2042977_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abdol Aziz Shahraki Author-X-Name-First: Abdol Aziz Author-X-Name-Last: Shahraki Title: Tourism development techniques in the urban master plan Abstract: This paper analyzes planning and design techniques of tourism complexes in the process of municipalities’ master planning. First, it explains the importance of the tourism industry with the help of the theories of scholars and experts. Then, it emphasizes the link between the economic developments of cities/regions with the development of the tourism industry. The innovation of this work is to integrate tourism industry planning and comprehensive regional/urban planning. The way of doing this is to plan and design the tourism complexes in the early stages of the master plan of the municipality. This research paper suggests urban land-use policies and locating techniques. Land-use policies and centralized and symmetric urban design models for regional/urban sustainable development are some of the other handouts in this paper. The results of the research assist engineers, planners, and students of urban and regional development. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2042977 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2042977 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2042977 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2043535_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Charlie Chen Author-X-Name-First: Charlie Author-X-Name-Last: Chen Author-Name: Hoon Seok Choi Author-X-Name-First: Hoon Seok Author-X-Name-Last: Choi Author-Name: Peter Ractham Author-X-Name-First: Peter Author-X-Name-Last: Ractham Title: Data, attitudinal and organizational determinants of big data analytics systems use Abstract: This study investigates influential factors on the use of Big Data Analytics (BDA) systems in terms of data quality, organizational support, and user satisfaction. We surveyed 236 actual users of BDA systems in different industries and used the PLS-SEM method to analyze the collected data. The empirical evidence shows that data integrity and data timeliness determine data connectivity of BDA systems, which affect user satisfaction along with relational knowledge of IT personnel. The findings also indicate that user satisfaction has a positive effect on BDA system use, whereas data connectivity does not. The findings imply that user experiences appear to have a significant influence on the intention of business practitioners to use BDA systems, but data connectivity does not. Based on the empirical findings, this study provides both theoretical and practical implications for the success of BDA systems use. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2043535 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2043535 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2043535 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2043810_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Emmanuel Duodu Author-X-Name-First: Emmanuel Author-X-Name-Last: Duodu Author-Name: Samuel Tawiah Baidoo Author-X-Name-First: Samuel Tawiah Author-X-Name-Last: Baidoo Author-Name: Hadrat Yusif Author-X-Name-First: Hadrat Author-X-Name-Last: Yusif Author-Name: Prince Boakye Frimpong Author-X-Name-First: Prince Boakye Author-X-Name-Last: Frimpong Title: Money supply, budget deficit and inflation dynamics in Ghana: An empirical investigation Abstract: The paper investigates the long run dynamics of money supply, budget deficit and inflation in Ghana. It also tests the validity of the classical, monetary and fiscal theories of price level within the vector error correction framework. Using quarterly data from 1999Q1 to 2019Q4, the paper employs Granger causality test and the vector error correction model (VECM) for the analysis. The results from the VECM show that budget deficit has a significant positive effect on inflation while money supply negatively affect it. By contrast, inflation exerts a positive and negative effect on budget deficit and money supply, respectively. The results from the impulse response function also indicate that inflation responds more positively to budget deficit shocks. However, it tends to respond negatively to money supply (M2) shocks. Also, budget deficit responds positively (negatively) to inflation (money supply [M2]) shocks. Furthermore, money supply responds positively (negatively) to budget deficit (inflation) shocks. Based on the weak exogeneity test, the result favours the fiscal theory of the price level in explaining the nexus between money supply, budget deficit and inflation in Ghana. A corollary of our results is that a reduction in government expenditure coupled with restrictive bureaucratic nature of government officials have the tendency of ensuring favourable and stable inflation in Ghana. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2043810 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2043810 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2043810 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2044432_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jutamas Wongkantarakorn Author-X-Name-First: Jutamas Author-X-Name-Last: Wongkantarakorn Author-Name: Chaiyuth Padungsaksawasdi Author-X-Name-First: Chaiyuth Author-X-Name-Last: Padungsaksawasdi Author-Name: Thanomsak Suwannoi Author-X-Name-First: Thanomsak Author-X-Name-Last: Suwannoi Author-Name: Tatre Jantarakolica Author-X-Name-First: Tatre Author-X-Name-Last: Jantarakolica Title: A panel analysis of corporate governance spillovers among the G7, BRICS, and GIIPS countries Abstract: This study uses the Worldwide Governance Indicators (WGI) developed by the World Bank to examine a cross-country corporate governance spillover effect among the G7, BRICS, and GIIPS countries during the period of 1996–2014. The panel unit root tests show stationary panel time series properties of the WGI among these country groups. However, the results of panel vector autoregression partially support the spillover effect, which the U.S. possesses a governance-influence over the GIIPS and BRICS countries, but not for the remaining G7 countries. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2044432 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2044432 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2044432 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2044433_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thi-Thuy-Linh Nguyen Author-X-Name-First: Thi-Thuy-Linh Author-X-Name-Last: Nguyen Author-Name: Xuan-Quynh Hoang Author-X-Name-First: Xuan-Quynh Author-X-Name-Last: Hoang Author-Name: Pham Thi Lien Author-X-Name-First: Pham Thi Author-X-Name-Last: Lien Author-Name: Thanh-Hang Pham Author-X-Name-First: Thanh-Hang Author-X-Name-Last: Pham Author-Name: Hiep-Hung Pham Author-X-Name-First: Hiep-Hung Author-X-Name-Last: Pham Title: Antecedents of salesperson performance in information service industry: The role of guanxi, adaptive selling behaviors and customer orientation Abstract: This research aims to investigate the determinants of salesperson performance with a focus on the role of customer-centric selling behaviors in the interaction with Guanxi—a measure of the quality of customer–salesperson relationship. The study examines two well-established constructs in the body of sales literature, namely customer orientation and Adaptive selling behavior to shed light on the inconclusive relationship between these antecedents and sales performance in prior works. Using a sample of 204 salespeople in the Information service industry, the authors tested several hypotheses employing the structural equation model (SEM). The results suggest that the adoption of adaptive selling and Customer-oriented behaviors may help salespeople improve performance. Moreover, Guanxi does play some role in explaining sales performance of B2B salespeople. Based on the findings, theoretical contributions and managerial implications, as well as suggestions for future research, will also be presented. In the business-to-business (B2B) context, salespeople are the critical link between a company and its customers; therefore, understanding their performance is a key concern of sales managers as well as researchers in the discipline. However, due to the complex nature of selling activities, the extant literature has not agreed upon the universal factors that may ensure salespeople’s success. The research also takes into account the China-originated construct called Guanxi, which is expected to reflect the quality of the relationship between salesperson and customer. Few prior studies have grouped guanxi with selling behaviors in an explanatory model of sales performance. Therefore, studying this interaction may provide more insights into how to improve the performance of the salesforce. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2044433 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2044433 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2044433 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2044573_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thi Thao Hien Bui Author-X-Name-First: Thi Thao Hien Author-X-Name-Last: Bui Author-Name: Manimekalai Jambulingam Author-X-Name-First: Manimekalai Author-X-Name-Last: Jambulingam Author-Name: Muslim Amin Author-X-Name-First: Muslim Author-X-Name-Last: Amin Title: A literature review of franchisee performance: Insights for further research Abstract: Scholars have conducted franchisee performance research for decades; however, understanding the antecedents and outcomes of franchisee performance is still limited. This study will review and discuss the determinants of franchisee performance in different contexts, using findings from reliable studies from 2013 to March2021, conducted in various countries but predominantly based in developed countries with well-structured franchise systems. This study appears to be the first review of scientific articles from franchisee performance presented in international research. By applying a systematic literature review process on research journals, forty papers are retrieved to meet the research objectives. The findings revealed that four factors affect franchisee performance: franchisor-related factors, franchise-related factors, relationship factors, and external environments. The literature review found that franchisor resources and franchisee entrepreneurial orientation are among the most critical variables to enhance franchisee performance. This study identifies uncertainties and limitations in the existing research. This study suggests a future research roadmap, including potential studies on franchisee performance such as market orientation, the impact of franchisorsstrategies on franchisee entrepreneurial orientation and market orientation, environmental dynamism in emerging contexts. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2044573 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2044573 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2044573 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2044593_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammed H. Alsamhi Author-X-Name-First: Mohammed H. Author-X-Name-Last: Alsamhi Author-Name: Fuad A. Al-Ofairi Author-X-Name-First: Fuad A. Author-X-Name-Last: Al-Ofairi Author-Name: Najib H.S. Farhan Author-X-Name-First: Najib H.S. Author-X-Name-Last: Farhan Author-Name: Waleed M. Al-ahdal Author-X-Name-First: Waleed M. Author-X-Name-Last: Al-ahdal Author-Name: Ayesha Siddiqui Author-X-Name-First: Ayesha Author-X-Name-Last: Siddiqui Title: Impact of Covid-19 on firms’ performance: Empirical evidence from India Abstract: The current study aims to examine the impact of the pandemic (Covid-19) on the financial performance of some of the selected Indian sectors. The study targets all Indian firms listed on the Bombay stock exchange, which belong to the following sectors (Constructing, tourism and hospitality, food and consumer sectors). The study extracted data of 444 firms from the Prowess database for four sectors. Due to some missing values, the study dropped 73 firms. Therefore, the final sample of this study consists of 371 firms. Results revealed a significant difference in total income, net sales, net profit, earnings per share, and diluted earnings per share before and after the pandemic in tourism, hospitality, and consumer sectors. The result of the study states that there is a significant difference in total income net sales before and after the pandemic in construction. There is a difference in the decline in both sectors’ net sales and total income during the pandemic. Conversely, there is no significant difference between net profit, earnings per share, diluted earnings per share before and after the pandemic in constructing and food sectors. Results of the study state that the food sector was not affected by the pandemic, whereas the construction sector reduced its expenses to their minimum. The study also found that the tourism, hospitality and customer sectors were the most effected by the Covid-19 pandemic, followed by the construction sector and food sector, which was a minor sector affected by the pandemic. Most of the prior research on Covid-19 is theoretical, and only a few have conducted an empirical investigation. The study is unique as it evaluates the financial performance of Indian firms before and after the Covid-19 pandemic, which has not been studied yet in the Indian context. Further, this study provides valuable insights to regulators and policymakers about the most affected sectors due to the pandemic by analysing Indian sectors. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2044593 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2044593 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2044593 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2046239_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hoang Tuan Dao Author-X-Name-First: Hoang Tuan Author-X-Name-Last: Dao Author-Name: Taesu Kang Author-X-Name-First: Taesu Author-X-Name-Last: Kang Title: Non-performing loans and the lending channel of shock transmission across countries Abstract: Recent international macroeconomics literature on global imbalances explains the U.S. persistent current account deficit and emerging countries’ surplus. Little research has been done at the banking-sector level, where U.S. banks are lenders to banks in emerging countries. We build a two-country framework where banks are explicitly modeled to investigate how lending in the banking sector can affect the international macroeconomy during the financial crisis of 2007–2008. In the steady state, banks in the developing country borrow from the U.S. banks. When the borrowers in the U.S. pay back less than contractually agreed and damage the balance sheet of the U.S. banks, with the presence of bank capital requirement constraint, U.S. banks raise lending rates and decrease the loans made to U.S. borrowers as well as banks in the developing country. The results are a sharp increase in the lending spread, a reduction in output and a depreciation in the real exchange rate of the developing country. This is the experience of many emerging Asian markets following the U.S. financial crisis starting in late 2007. Another feature of our model captures an empirical fact, documented by Devereux and Yetman, that across different economies, countries with lower financial ratings can suffer more when the lending country deleverages. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2046239 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2046239 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2046239 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2046679_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sunday Samson Babalola Author-X-Name-First: Sunday Samson Author-X-Name-Last: Babalola Author-Name: Chiyem Lucky Nwanzu Author-X-Name-First: Chiyem Lucky Author-X-Name-Last: Nwanzu Title: The moderating role of gender in the effect of self-monitoring personality trait on emotional labor strategies Abstract: This study investigated the effect of self-monitoring on emotional labor strategies (surface acting and deep acting) and the moderating role of gender in development. In anchoring the relationship between self-monitoring and emotional labor, the conservation of resources theory was used, while the moderating role of gender was based on sociocultural theory. A sample of 312 employees from the health and communication sectors provided the analyzed data. Data analysis was based on regression analysis (complemented with the PROCESS tool). The results showed positive self-monitoring (surface and deep acting) effects on emotional labor. More so, gender was found to moderate the impact of self-monitoring on surface acting strategy but not on deep acting strategy. The practical implication of this study is to provide information on the value of self-monitoring in improving, especially in men, the ability to express emotional labor. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2046679 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2046679 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2046679 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2049436_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Alhassan Yusif Trawule Author-X-Name-First: Alhassan Yusif Author-X-Name-Last: Trawule Author-Name: Samuel Gameli Gadzo Author-X-Name-First: Samuel Gameli Author-X-Name-Last: Gadzo Author-Name: Holy Kwabla Kportorgbi Author-X-Name-First: Holy Kwabla Author-X-Name-Last: Kportorgbi Author-Name: Richmond Sam-Quarm Author-X-Name-First: Richmond Author-X-Name-Last: Sam-Quarm Title: Tax education and fear-appealing messages: A grease or sand in the wheels of tax compliance? Abstract: The phenomenon of tax education, fear-appealing, and the convenience of tax has become vital in contemporary tax revenue discourse as it is believed that non-compliance of tax has adverse implications on the revenue generation capacity, especially in developing countries. This study departs from the traditional studies on tax compliance by examining the relationship between tax education, committed tax compliance, and capitulative tax compliance among the self-employed in the context of a hierarchical regression. The research design was cross-sectional and correlational using a sample of 400 respondents from a population of 28,355. The results show that albeit tax education and the convenience of tax compliance act as grease in the wheels of committed tax compliance, with both establishing a significant positive relationship with committed tax compliance while fear-appealing messages act as sand in the wheels of committed tax compliance. Also, convenience tax compliance positively influences committed tax compliance while general tax knowledge, fear-appealing messages, and convenience compliance have a unique contribution to capitulative tax compliance. Based on these findings, it is recommended that the revenue authorities should make tax laws less complex to reduce the cost of compliance and enhance tax convenience. Also, regulators of the education sector in conjunction with the revenue authorities should introduce basic tax education as a compulsory course into the school curriculum to boost general tax knowledge because it enhances tax compliance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2049436 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2049436 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2049436 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2049670_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Daniel Domeher Author-X-Name-First: Daniel Author-X-Name-Last: Domeher Author-Name: Emmanuel Konadu-Yiadom Author-X-Name-First: Emmanuel Author-X-Name-Last: Konadu-Yiadom Author-Name: Godfred Aawaar Author-X-Name-First: Godfred Author-X-Name-Last: Aawaar Title: Financial innovations and economic growth: Does financial inclusion play a mediating role? Abstract: Innovations in the financial sector play a critical role in promoting economic growth. Studies that have sought to investigate this linkage in sub-Saharan Africa have produced mixed results. None of the existing studies have attempted to examine the possible mediating role of financial inclusion in explaining the relationship between innovations and growth. This paper thus sought to establish if financial inclusion mediates the relationship between innovation and growth. Secondary data from (26 selected SSA countries over the period 2004 to 2017 were used. The data were analysed using the GMM estimation technique. It was found amongst other things that investments in innovations in the banking sector promote financial inclusion. In addition, financial inclusion fully mediates the relationship between innovation and economic growth. It is thus recommended that governments in the sub-region invest in the appropriate technological infrastructure that the banking sector can leverage on in the provision of banking services as the key to promoting financial inclusion and economic growth. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2049670 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2049670 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2049670 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2049671_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammed Zakaria Soda Author-X-Name-First: Mohammed Zakaria Author-X-Name-Last: Soda Author-Name: Mohammed Hassan Makhlouf Author-X-Name-First: Mohammed Author-X-Name-Last: Hassan Makhlouf Author-Name: Yazan Oroud Author-X-Name-First: Yazan Author-X-Name-Last: Oroud Author-Name: Rania Al Omari Author-X-Name-First: Rania Author-X-Name-Last: Al Omari Title: Is firms’ profitability affected by working capital management? A novel market-based evidence in Jordan Abstract: This paper aimed to look into the relationship between working capital management and industrial firms’ profitability listed on the Amman Stock Exchange (ASE) from 2014 to 2020. The data incorporated into the yearly statements of 23 listed industrial firms have been collated to investigate the developed model. In order to examine the data, pannel data procedure employed 161 observation. The empirical findings indicate that the working capital negatively influences the profitability of industrial companies in Jordan. Existing and potential financiers and stakeholders are incentivized to purchase more shares of quick conversion cash firms. More importantly, the study’s findings provide practitioners with crucial financial insights and policy consequences. The combination is an important component that has directly and indirectly affected the financial status of the firm, which will eventually be reflected in its value. Current and potential investors shall evaluate the companies’ total financial position rather than focusing on minor issues, such as payment days. This study contributes to the existing literature on the relationship between WCM and profitability of emerging market, and it’s one of the few studies that investigate the elements of CCC individually and aggregated. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2049671 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2049671 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2049671 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2049961_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dinh Toan Nguyen Author-X-Name-First: Dinh Toan Author-X-Name-Last: Nguyen Author-Name: Huy Thong Vu Author-X-Name-First: Huy Thong Author-X-Name-Last: Vu Title: Measuring Attitudes Toward Sponsor And Purchase Intention Abstract: This study was conducted to investigate the impact of exposure to sponsored events, involvement with sponsored events, and sponsor-event congruence on attitudes toward sponsor and purchase intention. The paper first reviews existing literature and then develops related hypotheses to achieve its objectives. The study combined both qualitative and quantitative research methods. It was conducted by surveying 293 participants and followers of the Vietnamese Rap 2020—an event sponsored by Pepsico. Structural equation modeling (SEM) was used to test the proposed hypotheses. The research results indicated that exposure to sponsored events, involvement with sponsored events, and sponsor-event congruence had a significantly positive effect on attitudes toward sponsor. Furthermore, involvement with a sponsored event, sponsor-event congruence, and attitudes toward sponsor had a positive effect on purchase intention. Based on the study’s empirical findings, some suggestions are provided to help enterprises improve the effectiveness of sponsorship activities. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2049961 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2049961 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2049961 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2050018_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Chang Boon Lee Author-X-Name-First: Chang Boon Author-X-Name-Last: Lee Author-Name: Hio Nam Io Author-X-Name-First: Hio Nam Author-X-Name-Last: Io Author-Name: Heng Tang Author-X-Name-First: Heng Author-X-Name-Last: Tang Title: Sentiments and perceptions after a privacy breach incident Abstract: This study used sentiment analysis, keyword extraction, and content reviews to analyze related posts and comments from the Weibo microblogging website to determine the sentiments and perceptions regarding online privacy following the Facebook-Cambridge Analytica privacy breach incident. The results provide insights on users’ sentiments and perceptions regarding online privacy in the Chinese context. Many comments have negative sentiments and the underlying theme of the comments is that there is no online privacy. Many users are scared of companies collecting data to support targeted advertisements because these companies know a lot about the users and the users are scared that their data could be used for inappropriate purposes. The comments also show skepticism that data collectors would protect users’ data privacy. This study discusses the implications of the results for research and practice. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2050018 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2050018 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2050018 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2050019_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Adel Ali Al-Qadasi Author-X-Name-First: Adel Ali Author-X-Name-Last: Al-Qadasi Author-Name: Hamdan Amer Ali Al-Jaifi Author-X-Name-First: Hamdan Amer Ali Author-X-Name-Last: Al-Jaifi Author-Name: Ahmed Hussein Al-Rassas Author-X-Name-First: Ahmed Hussein Author-X-Name-Last: Al-Rassas Author-Name: Ayad Ahmed Al-Qublani Author-X-Name-First: Ayad Ahmed Author-X-Name-Last: Al-Qublani Title: The financial reporting systems quality (FRSQ) and institutional investors: The case of an emerging market Abstract: Attracting institutional shareholders in stock markets has drawn the attention of financial market regulators and researchers. Globally, governments are trying to attract institutional investors by reducing information asymmetry and improving governance and transparency, in order to produce a high-quality financial reporting system. Hence, this study investigates the impact of financial reporting systems quality (FRSQ) on institutional ownership. It uses all non-financial listed companies on Bursa Malaysia over the period 2009–2016. Ordinary Least Square (OLS) regression based on two-way cluster-robust standard errors (firm and year) is used to achieve the objective of the study. The findings show a positive relationship between institutional ownership and FRSQ, suggesting that institutional investors prefer to invest in a firm that has effective FRS. The study differs from previous research in terms of capturing the FRSQ based on a wider set of governance attributes, namely audit committee characteristics (size, independence, diligence and expertise), internal audit function (IAF) cost and sourcing arrangements, and external auditors’ attributes (audit fees, industry auditor specialist, auditor’s reputation and size) that are yet to be examined in either developed or developing countries. It offers insights for regulators in Malaysia and other emerging economies which are in the process of undertaking regulatory reforms in their corporate governance structure. Managers could learn which aspects of corporate governance should be considered to keep their firm in a strong position in terms of its ability to attract institutional investors. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2050019 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2050019 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2050019 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2050062_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Andriani Kusumawati Author-X-Name-First: Andriani Author-X-Name-Last: Kusumawati Author-Name: Karisma Sri Rahayu Author-X-Name-First: Karisma Sri Author-X-Name-Last: Rahayu Author-Name: Endhar Wijaya Putra Author-X-Name-First: Endhar Wijaya Author-X-Name-Last: Putra Title: Antecedents customer decision to visit Yogyakarta as special regions in Indonesia Abstract: This study aims to clarify the strategies implemented by the government in managing city branding and city image on behavioral interest and to prove the impact of intention to visit on the decision to visit. This research is explanatory research using a quantitative approach, namely conducting a survey directly to respondents using a questionnaire. The population of this study was all domestic tourists in Yogyakarta, a special area in Indonesia who were visiting and obtained a total sample of 280 respondents. Data analysis was carried out using SEM-PLS and processed through the SmartPLS application. The results show that city image has the most dominant influence on intention to visit and then to visit. Therefore, city branding must be appropriately implemented to increase intention and visit to form a positive city image. Intention to visit has proven to mediate city branding and city image on the decision to visit. The study results clarify that the decision to visit can be formed based on the intention to visit, which comes from the stimulus about city branding and city image. This research contributes to the government formulating a strategy for implementing city branding and city image to make the appearance and brand more attractive to create interest in visiting. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2050062 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2050062 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2050062 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2051691_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fihartini Yuniarti Author-X-Name-First: Fihartini Author-X-Name-Last: Yuniarti Author-Name: Helmi R. Arief Author-X-Name-First: Helmi Author-X-Name-Last: R. Arief Author-Name: Hassan Meydia Author-X-Name-First: Hassan Author-X-Name-Last: Meydia Author-Name: Marty Oesman Yevis Author-X-Name-First: Marty Oesman Author-X-Name-Last: Yevis Title: Online retailers’ ethics and its effect on repurchase intention: The mediating role of perceived risk Abstract: Online shopping presents a different environment, atmosphere, and experience compared to offline shopping due to the convenience provided when transacting at any location through the internet from web browsers or mobile applications. However, ethical violations are more likely to occur during this mode of transaction compared to direct shopping. Consumers’ perceptions towards online retail ethics and the perceived risk caused by the uncertainties of transactions have been identified as the major problems causing hesitancies in making decisions for online shopping. Therefore, this study aims to investigate the effect of consumers’ perception of retail ethics and the perceived risk on repurchase intention. In addition, to investigate the role of perceived risk in mediating the relationship between consumers’ perception of retail ethics and repurchase intention in the context of online shopping. An online survey was conducted on customers that have experience in purchasing products on the marketplace website, while a structural equation model was also used to test the conceptual model of the study. The results showed that consumers’ perceptions of online retail ethics had positive effects and perceived risk had negative effects on repurchase intention. Additionally, it was observed that the perceived risk partially mediated the relationship between consumers’ perception and repurchase intention. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2051691 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2051691 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2051691 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2054502_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Duc Trung Nguyen Author-X-Name-First: Duc Trung Author-X-Name-Last: Nguyen Author-Name: Van Dat Tran Author-X-Name-First: Van Dat Author-X-Name-Last: Tran Author-Name: Abdul Ghafoor Author-X-Name-First: Abdul Author-X-Name-Last: Ghafoor Title: The Impact of Covid-19 lockdown on Intention to Follow Preventive Measures in Vietnam: Integrated Protection Motivation Theory and Theory Planed Behavior Abstract: Coronavirus (COVID-19), a highly transmissible disease that poses a global danger to human populations from 2019, had a pandemic breakout in Vietnam in May 2021. A total of 311 people responded to the online survey, which had 29 questions. The causal linkages of the latent factors construct were determined using structural equation modeling (SEM). Moreover, it integrated Protection Motivation Theory (PMT) and extended Theory of Planned Behavior (TPB) to evaluate factors affecting the intention to follow of COVID-19 prevention measures. As a consequence, SEM revealed that understanding of COVID-19 has a direct impact on risk perception. Moreover, the perceived risk of COVID-19 also had significant impacts on people’s attitude and perceived behavior control. While this study discovered a positive influence of attitude and perceived behavioral control on subjective norms. Intention to follow had been significant direct effects by subjective norm, perceived risk. Thus, the current study is one of the first studies to analyze factors affecting the intention to follow COVID-19 prevention measures during the global pandemic. This study also contributes to the managers and operators of measures to prevent the spread of diseases to find appropriate methods based on the factors affecting the effectiveness of COVID-19 prevention approaches. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2054502 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2054502 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2054502 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2054530_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thanh Phuc Nguyen Author-X-Name-First: Thanh Phuc Author-X-Name-Last: Nguyen Author-Name: Thi Thu Hong Dinh Author-X-Name-First: Thi Thu Hong Author-X-Name-Last: Dinh Author-Name: Tho Tran Ngoc Author-X-Name-First: Tho Author-X-Name-Last: Tran Ngoc Author-Name: Trang Duong Thi Thuy Author-X-Name-First: Trang Author-X-Name-Last: Duong Thi Thuy Title: Impact of ICT diffusion on the interaction of growth and its volatility: Evidence from cross-country analysis Abstract: There is a large body of research investigating the impact of information and communication technologies (ICT) on economic growth; however, the empirical evidence on growth and its volatility simultaneously driven by ICT diffusion has still remained scarce so far. To fill this void, system two-step generalized method of moments (S-GMM) estimator and a new proxy capturing the product of growth and its fluctuation is employed to determine the nexus between ICT penetration and the interaction of growth and its volatility. Using a comprehensive panel of 122 economies covering the period 2000–2019, we find that all proxies for the ICT revolution show positive impacts on the product of growth and its volatility. This means that an increase in ICT diffusion could lead to both higher growth and lower growth volatility. To offer robust and consistent results, ICT growth and its volatility nexus are confirmed through several econometric techniques such as panel quantile regression, the control of fixed effects, alternative measure for the interaction between growth and its fluctuation, and across countries with different national incomes. The research could give rise to use of this proxy for the product of growth and its volatility with inverse hyperbolic sine transformation in the empirically econometric model for the future studies. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2054530 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2054530 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2054530 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2055443_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sally Mohamed Amer Author-X-Name-First: Sally Mohamed Author-X-Name-Last: Amer Author-Name: Soliman Atef Rakha Author-X-Name-First: Soliman Atef Author-X-Name-Last: Rakha Title: How servicescape unleash customer engagement behaviors through place attachment: an investigation in a non-Western context Abstract: Little empirical research has delved into the impact of servicescape on customer attachment and customer engagement behaviors. This study investigates two main research questions in a non-Western country. First, this research asks how upscale hotels’ servicescapes influence customer engagement behaviors, and second, it investigates how place attachment mediates the relationship between servicescape and customer engagement behaviors. Questionnaires were distributed to 405 guests from upscale Egyptian hotels and resorts, and the responses were analyzed with structural equation modeling. The findings support our proposed model and prove the mediating role of place attachment. The servicescape, directly and indirectly, influences customer engagement behaviors, given that place attachment plays a partial mediating role. The findings provide considerable insight to help hotels unleash customer engagement by creating servicescapes that encourage customer attachment. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2055443 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2055443 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2055443 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2055906_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abdelkader Alghorbany Author-X-Name-First: Abdelkader Author-X-Name-Last: Alghorbany Author-Name: Ayoib Che-Ahmad Author-X-Name-First: Ayoib Author-X-Name-Last: Che-Ahmad Author-Name: Salau Olarinoye Abdulmalik Author-X-Name-First: Salau Olarinoye Author-X-Name-Last: Abdulmalik Title: IT investment and corporate performance: Evidence from Malaysia Abstract: This paper aims to investigate the effect of Information Technology (IT) investment on firm performance in Malaysia. The data of this study were collected from 231 firms listed on Bursa Malaysia from 2010 to 2019. A dynamic model was built, and estimation was carried out by using the Generalized Method of Moments (GMM) that controls the endogeneity nature of the equity value multiple model. As predicted, IT investment incurred in the current study displayed a positive but weakly significant impact upon firm performance. This result provides valuable information for investors, stakeholders, and the public in general and encourages the companies to implement IT to its benefit in improving the firms’ performance. Thus, the findings confirm the significance of future studies that could suggest other variables to further understand whether they support or oppose managerial opportunism to enhance the relationship. Consistent with this suggestion, the result of the present study could help researchers and practitioners identify the key factors to making the right IT investment decision. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2055906 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2055906 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2055906 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2056964_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Adedapo Oluwaseyi Ojo Author-X-Name-First: Adedapo Oluwaseyi Author-X-Name-Last: Ojo Author-Name: Olawole Fawehinmi Author-X-Name-First: Olawole Author-X-Name-Last: Fawehinmi Author-Name: Oluwayomi Toyin Ojo Author-X-Name-First: Oluwayomi Toyin Author-X-Name-Last: Ojo Author-Name: Chris Arasanmi Author-X-Name-First: Chris Author-X-Name-Last: Arasanmi Author-Name: Christine Nya-Ling Tan Author-X-Name-First: Christine Nya-Ling Author-X-Name-Last: Tan Title: Consumer usage intention of electronic wallets during the COVID-19 pandemic in Malaysia Abstract: An electronic wallet (e-wallet) is the digital equivalent of a physical wallet that can support cashless and contactless payment, thereby enabling consumers’ to meet the physical contact restrictions imposed to contain the spread of COVID-19. Hence, consistent with the increasing awareness of e-wallets, this study investigates consumers’ intention to use e-wallets. Drawing on the motivation-ability-opportunity (MAO) framework, we investigated the factors of consumers’ usage intention of e-wallets. The hypothesized model was tested using the survey data collected from 226 respondents in Malaysia. The results of partial modelling analysis of 226 respondents affirmed the significance of perceived COVID-19 risk, perceived government support, and facilitating conditions in influencing usage intention. However, effort expectancy was not a significant predictor. As hypothesized, facilitating conditions moderated the effects of effort expectancy and perceived government support on usage intention, but not that of perceived COVID-19 risk. Our findings demonstrated that motivation in terms of health risk avoidance and government incentives and opportunity in the form of facilitating conditions play significant roles in influencing the usage intention of e-wallets. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2056964 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2056964 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2056964 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2057114_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Siti Norwahida Shukeri Author-X-Name-First: Siti Norwahida Author-X-Name-Last: Shukeri Author-Name: Faisal D Alfordy Author-X-Name-First: Faisal Author-X-Name-Last: D Alfordy Title: Female director in boardroom: Does it affect board compensation package and firm performance in Saudi Arabia? Abstract: Global gender diversity initiatives driven by international organizations, such as the International Monetary Fund (IMF) and the Organization for Economic Cooperation and Development (OECD) demand more participation of women in corporate boardroom. Nevertheless, prior research relating to the participation of women on corporates’ boards provides equivocal conclusions, particularly in the event of strong family ties. This study aims to examine the ownership of female directors on board compensation package and firm performance in Saudi Arabia. Employing a sample of 73 listed Saudi corporations on Tadawul Stock Exchange, the findings reveal only 8.1% of firms in Saudi Arabia have female directors in boardroom and their representation is highly driven by the factor of controlling families concentrated ownership. In addition, the regression analyses show the presence of female directors in Saudi corporate board influences higher board compensation packages, signaling negative impact to these corporations as there is no significant association documented between female directors and financial performance. Being among the first in the MENA region, the study believes the findings provide new insights as it has high level of applicability to other corporate sector in MENA region that sharing similar corporate culture dominated by concentrated ownership structures and male counterparts. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2057114 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2057114 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2057114 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2059043_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thu Trang Ta Author-X-Name-First: Thu Trang Author-X-Name-Last: Ta Author-Name: Thanh Nga Doan Author-X-Name-First: Thanh Nga Author-X-Name-Last: Doan Author-Name: Duc Cuong Pham Author-X-Name-First: Duc Cuong Author-X-Name-Last: Pham Author-Name: Hoai Nam Tran Author-X-Name-First: Hoai Nam Author-X-Name-Last: Tran Title: Factors affecting the professional skepticism of independent auditors in Viet Nam Abstract: The study investigates the key factors affecting the professional skepticism of independent auditors in Vietnam. The factors that are studied in this research include knowledge and experience, workload, time pressure, and incentives that affect professional skepticism of independent auditors. The authors have utilized quantitative and qualitative analyses in combination with a logistic regression model and other available analytical tools for conducting the research in SPSS software. All the statistics processed in the paper were based on 90 independent Vietnamese auditors in 2021. The results reveal that factors including knowledge, experience, and incentives positively affect professional skepticism, while workload and time pressure negatively impact professional skepticism. The findings suggest Vietnamese lawmakers and auditing firms should regulate annual training courses for auditors to enhance their professional ability and reasonably encourage the auditor’s motivation, while it is necessary to minimize workload and time pressure for auditors in order to maintain and improve the audit quality. This implication could be applied for Vietnamese auditing firms and international auditing firms. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2059043 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2059043 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2059043 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2059828_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Omar Khalid Bhatti Author-X-Name-First: Omar Khalid Author-X-Name-Last: Bhatti Author-Name: Muhammad Irfan Author-X-Name-First: Muhammad Author-X-Name-Last: Irfan Author-Name: Ali Osman Öztürk Author-X-Name-First: Ali Osman Author-X-Name-Last: Öztürk Author-Name: Raj Maham Author-X-Name-First: Raj Author-X-Name-Last: Maham Title: Organizational inclusion through interaction of work meaningfulness and servant leadership: An artificial neural network approach Abstract: Modern organizations desire to fully include every organizational member in relevant activities for optimizing performance and reducing conflicts. This inclusion has become a challenge for leaders due to increased diversity in inclusive organizations. On one hand, organizational inclusion requires positive perception of the work itself (meaningfulness) and, on the other hand, needs inspirational leaders who can incite full participation from organizational members. In the absence of these two elements, negative work behaviors are likely to result in emergence of excluded groups and individuals. Consequently, cynicism, discontentment, resentment and conflicts arise which adversely affect organizational inclusion. We infer that servant leadership, through its narrative of “serving others”, can play a vital role in creation of organizational inclusion through work meaningfulness. To investigate our inference about the impact of servant leadership directly, as well as through mediation/moderation of work meaningfulness, on organizational inclusion, this study has used structural equation modelling. In addition, artificial neural network (ANN) has also been applied to analyze the data collected from 400 employees working in the services and manufacturing sector of Turkey. An ANN model based on multilayer perceptron has been used to predict the impact of servant leadership and work meaningfulness on inclusion along with mediating roles of gender, age and work experience. The results adequately highlight strong influence of servant leadership and work meaningfulness on organizational inclusion. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2059828 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2059828 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2059828 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2060163_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anh Huu Nguyen Author-X-Name-First: Anh Huu Author-X-Name-Last: Nguyen Author-Name: Chi Thi Duong Author-X-Name-First: Chi Author-X-Name-Last: Thi Duong Title: Earnings management and accounting performance of new firms listings: evidence from the Vietnamese stock market Abstract: The purpose of this article is to investigate the phenomenon of earnings management and its impact on accounting performance at the time of the listing event. The analysis is based on a sample of 189 firms listing their securities on the Ho Chi Minh, Vietnam stock exchange for the period of 2009 to 2017. Four cross–sectional models were adopted for this study to estimate earnings management with two models based on total accruals and two models based on current accruals. The article first provides evidence that Vietnamese firms aggressively manipulate their earnings upward in the year before listing in an attempt to meet listing requirements when adopting current accruals models, but not when earnings management was measured by total discretionary accruals. Additionally, firms exhibit a significant decline in accounting performance (measured by ROE and ROA) for two consecutive years after listing. Consistent with our expectations, earnings management (measured by discretionary current accruals) in the pre-listing year are negatively related to poor accounting performance for two years after listing but not in the listing year. This study also provides an additional robustness check on the results with respect to handling outliers. The findings from this research make a number of contributions to the earnings management literature and are relevant for investors, policymakers, and firms. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2060163 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2060163 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2060163 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2060164_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Kim Quoc Trung Author-X-Name-First: Nguyen Kim Author-X-Name-Last: Quoc Trung Title: Board of directors characteristics affect commercial banks’ performance – evidence in Vietnam Abstract: This study aims to identify the board of directors’ characteristics affecting commercial banks’ performance in Vietnam. The paper is based on the data collected over eleven years (2010–2020) for a set of 35 Vietnamese commercial banks listed on the stock market. The author explores the board of director characteristics affecting banks’ performance in Vietnam on the platform of the quantitative regression method-System Generalised Method of Moments. The paper concludes that the statistically significant factors that involve the BOD’s characteristics affect banks’ performance, namely board size, nationality diversity and board of directors’ advanced education. The author also demonstrates the influence of ownership structures on those banks’ performances. The results reveal that banks are owned and controlled by the government, and ownership concentration can improve and increase their performance. The author clarifies the role of the ownership concentration factor in the relationship to a bank’s performance. Significantly, commercial banks, which have their shareholders own over 5% of shares, namely institutions, the government, and members of the board of directors, can improve their performance because these shareholders have strict mechanisms to monitor and control the bank’s activities to minimize risks and increase the commercial bank’s performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2060164 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2060164 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2060164 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2062091_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jakkrit Thavorn Author-X-Name-First: Jakkrit Author-X-Name-Last: Thavorn Author-Name: Puripat Trichob Author-X-Name-First: Puripat Author-X-Name-Last: Trichob Author-Name: Worasak Klongthong Author-X-Name-First: Worasak Author-X-Name-Last: Klongthong Author-Name: Chittipa Ngamkroeckjoti Author-X-Name-First: Chittipa Author-X-Name-Last: Ngamkroeckjoti Title: Effect of mid-roll video advertising value and perceived intrusiveness on Facebook viewers’ response: the mediating roles of attitude and word-of-mouth intention Abstract: Advertising plays an essential role for creating brand awareness that leads to consumer behavior toward services and products. The objective of this research is to investigate the role of mid-roll video advertising regarding its perceived intrusiveness and value on viewers’ response to those ads. Data from 200 users who have experienced mid-roll video advertising were analyzed in a two-step method via structural equation modeling (SEM) and confirmatory factor analysis (CFA). The indirect impacts were investigated and compared via the bootstrap approach. The analysis confirms that the value of mid-roll video advertising is significantly and positively associated with attitude toward mid-roll video advertising and word-of-mouth (WOM) intention. In addition, the positive connection between WOM intention and attitude as well as viewers’ response are observed. However, the negative association between perceived intrusiveness and attitude is found as well in this research. For the contributions, the result not only strengthens the importance of the advertising value theory as a framework to explain the impact of advertising, but also provides recommendations for advertisers and content creators regarding some managerial actions that may need to be taken in order to satisfy consumers. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2062091 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2062091 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2062091 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2062909_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tri M Hoang Author-X-Name-First: Tri M Author-X-Name-Last: Hoang Title: Minimum variance portfolio in ASEAN-6 stock markets diversification: A Vietnamese perspective Abstract: Using daily and monthly MSCI index returns of Association of Southeast Asian Nations (ASEAN) markets for the period 2007 and 2021, this study aims to examine if there are any advantages to diversification in ASEAN markets for Vietnamese investors and if those perks have altered between pre and post 2008 financial crisis (period 1) and pre and during the Covid-19 pandemic (period 2). Correlations are evaluated pre and post crises using both an 86-month correlation window for the whole period and a 12-month rolling correlation window. To assess the benefits of diversification, several portfolios are built employing the Markowitz Portfolio Optimizer using a minimum-variance (MV) reference. Correlations between ASEAN emerging markets have risen between before and after crises. Diversification advantages are available to Vietnamese investors, although benefits have declined during crises, and they seem to be stronger in emerging markets than in Singapore (a developed market). As a result, this paper suggests that Vietnamese investors should look other alternative approaches than the MV portfolio method to minimize investment risks during crises. Vietnamese investors also need to prepare different investment strategies for each period as the perks of ASEAN diversification in periods 1 and 2 are not the same. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2062909 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2062909 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2062909 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2062910_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Pantas H. Silaban Author-X-Name-First: Pantas H. Author-X-Name-Last: Silaban Author-Name: Andri Dayarana K. Silalahi Author-X-Name-First: Andri Dayarana K. Author-X-Name-Last: Silalahi Author-Name: Edgar Octoyuda Author-X-Name-First: Edgar Author-X-Name-Last: Octoyuda Author-Name: Yuni Kartika Sitanggang Author-X-Name-First: Yuni Kartika Author-X-Name-Last: Sitanggang Author-Name: Lamtiur Hutabarat Author-X-Name-First: Lamtiur Author-X-Name-Last: Hutabarat Author-Name: Ade Irma Suryani Sitorus Author-X-Name-First: Ade Irma Suryani Author-X-Name-Last: Sitorus Title: Understanding hedonic and utilitarian responses to product reviews on youtube and purchase intention Abstract: YouTube has become popular among consumers as an information preference in the decision-making process within the social commerce environment. YouTubers share experiences, information, opinions, and thoughts regarding products or services in product-review content, and consumers’ motivations (hedonic or utilitarian) in reacting to how the content affect their buying behavior. This study investigates hedonic and utilitarian consumer responses to YouTubers’ product reviews that lead to purchase intention. We employed a questionnaire data collection method targeted at consumers who buy products after watching product-review content on YouTube. We collected 384 valid responses and employed structural equation modeling to test the validity and research hypotheses. The results showed that (1) parasocial interaction significantly influences hedonic (transparency, perceived enjoyment) and utilitarian (credibility, informativeness) responses and purchase intention, while (2) hedonic (perceived transparency) and utilitarian (informativeness) responses were insignificant for purchase intention. In addition, hedonic (perceived enjoyment) and utilitarian (credibility) responses have significant effects on purchase intention. Thus, YouTubers’ product-review content on YouTube influences consumer behavior in both hedonic and utilitarian terms. While marketers implement marketing strategies to include products in YouTube content, YouTubers communicate products to consumers. Furthermore, the theoretical and practical contributions of this study are discussed. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2062910 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2062910 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2062910 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2063778_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kim Nhan Vo Author-X-Name-First: Kim Nhan Author-X-Name-Last: Vo Author-Name: Angelina Nhat Hanh Le Author-X-Name-First: Angelina Nhat Hanh Author-X-Name-Last: Le Author-Name: Le Thanh Tam Author-X-Name-First: Le Author-X-Name-Last: Thanh Tam Author-Name: Huong Ho Xuan Author-X-Name-First: Huong Author-X-Name-Last: Ho Xuan Title: Immersive experience and customer responses towards mobile augmented reality applications: The moderating role of technology anxiety Abstract: The purpose of this study is to investigate the impact of customer immersive experience on attitude and adoption intention toward mobile augmented reality applications (MAR apps). This paper also examines the moderating role of technology anxiety on the relationship between immersive experience on attitude and adoption intention toward MAR apps. A dataset of 322 customers and the partial least square structural equation model (PLS-SEM) with the SmartPLS 3.2.8 statistical software were used to test the proposed hypotheses. The results show that immersive experience significantly affects attitude and adoption intention toward MAR apps. In addition, the vital role of technology anxiety in moderating the relationship between customer immersive experience and their responses toward MAR apps is revealed. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2063778 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2063778 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2063778 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2064259_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Khalid Mady Author-X-Name-First: Khalid Author-X-Name-Last: Mady Author-Name: Muhammad Abi Sofian Abdul Halim Author-X-Name-First: Muhammad Abi Sofian Author-X-Name-Last: Abdul Halim Author-Name: Khatijah Omar Author-X-Name-First: Khatijah Author-X-Name-Last: Omar Author-Name: Reda Shaker Abdelkareem Author-X-Name-First: Reda Shaker Author-X-Name-Last: Abdelkareem Author-Name: Mohamed Battour Author-X-Name-First: Mohamed Author-X-Name-Last: Battour Title: Institutional pressure and eco-innovation: The mediating role of green absorptive capacity and strategically environmental orientation among manufacturing SMEs in Egypt Abstract: With the growing concern about climate change, businesses have been under increasing pressure from regulatory agencies and customers to implement proactive environmental practices such as eco-innovation. While environmental pressures have been extensively discussed in the literature as drivers of eco-innovation, empirical evidence on the influence of these pressures on eco-innovation behaviour remains inconsistent. Therefore, the current study essentially aims to investigate the direct effect of institutional pressures, namely, regulation, eco-friendly product demand, and competitive pressure on eco-innovation, coupled with the indirect effect of these pressures by mediating internal drivers of eco-innovation including green absorptive capacity and strategically environmental orientation among manufacturing SMEs in Egypt. Based on a sample of 176 managers and owners of these enterprises, a cross-sectional survey is conducted to collect data related to research constructs. The results of data analysis using Smart-PLS show that all external pressures are not directly associated with eco-innovation. Of the six indirect hypothesized effects, only four indirect effects are supported. The results illustrate that green absorptive capacity mediates the relationship between institutional pressure (eco-friendly product demand and competitive pressure) and eco-innovation. The results also show that strategically environmental orientation mediates the relationship between institutional pressure (regulation and competitive pressure) and eco-innovation. This study provides an in-depth understanding of firms’ responses to institutional pressures as well as the notable implications for SMEs managers, policymakers and future researchers. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2064259 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2064259 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2064259 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2064263_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Phuong My Thi Pham Author-X-Name-First: Phuong My Author-X-Name-Last: Thi Pham Author-Name: Binh Thanh Thi Dao Author-X-Name-First: Binh Thanh Author-X-Name-Last: Thi Dao Title: A meta-analysis of risk taking and corporate performance Abstract: Risk-taking is a topic that has been studied for many years in finance under the famous slogan in the financial industry “Higher risk, higher return”. Nevertheless, empirical results have shown different scenarios. Using a sample of 56 researches with 406 studies covering millions of companies globally in the period from 2010 to 2020, this study applies a meta-analysis approach—a synthetic analysis approach to better understand the relationship between risk-taking and corporate return. Specifically, the studied risk-taking variables are: Leverage, Research and Development costs (R&D), and Firm Size; besides, the corporate return variables are Return on Assets (ROA), Return on Equity (ROE), Return on Sales (ROS), and Profit After Tax (PAT) standing for Accounting performance measures and Tobin’s Q and Market to Book Value (MBV) standing for Market performance measures. Finally, the results have shown that Leverage, R&D, and Size have decent impacts on corporate returns, both Accounting performance and Market performance. Despite having some limitations, the study has provided critical insights into the literature review and established a big picture of the relationship between risk-taking and corporate return. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2064263 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2064263 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2064263 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2064405_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Omar Hamdan Mohammad Alkarabsheh Author-X-Name-First: Omar Hamdan Mohammad Author-X-Name-Last: Alkarabsheh Author-Name: Amar Hisham Jaaffar Author-X-Name-First: Amar Hisham Author-X-Name-Last: Jaaffar Author-Name: Pok Wei Fong Author-X-Name-First: Pok Author-X-Name-Last: Wei Fong Author-Name: Dirar Abdelaziz Attallah Almaaitah Author-X-Name-First: Dirar Abdelaziz Author-X-Name-Last: Attallah Almaaitah Author-Name: Zeinah Hamdan Mohammad Alkharabsheh Author-X-Name-First: Zeinah Hamdan Author-X-Name-Last: Mohammad Alkharabsheh Title: The relationship between leadership style and turnover intention of nurses in the public hospitals of Jordan Abstract: This study aimed to empirically determine the significant relationships between transformational leadership, authentic leadership and turnover intention among registered nurses (RNs) working in Jordanian public hospitals. This study deployed a quantitative cross-sectional survey using a questionnaire approach. From the 398 questionnaires distributed to the nine public hospitals in three regions in Jordan, there were 354 responses representing a response rate of 88.5%. The findings show that transformational leadership has a negative relationship with turnover intention. In addition, there was a negative relationship between authentic leadership and turnover intention among RNs in public hospitals in Jordan. The study results emphasised the roles of both leadership types in mitigating the turnover intention of RNs in Jordanian public hospitals. The stakeholders involved in the decision-making process should take note of these findings to develop effective strategies to retain nurses and other healthcare staff. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2064405 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2064405 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2064405 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2064707_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mahfoudh Hussein Mgammal Author-X-Name-First: Mahfoudh Hussein Author-X-Name-Last: Mgammal Author-Name: Ebrahim Mohammed Al-Matari Author-X-Name-First: Ebrahim Author-X-Name-Last: Mohammed Al-Matari Author-Name: Barjoyai Bardai Author-X-Name-First: Barjoyai Author-X-Name-Last: Bardai Title: How coronavirus (COVID-19) pandemic thought concern affects employees’ work performance: evidence from real time survey Abstract: The pandemic of COVID-19 has caused an unprecedented global social and economic crisis, with governments triggering numerous interventions across geographic regions. In this paper, we exhibit evidence of real-time survey of the Middle East discovering the effects of this crisis. We attempt to examine the moderating effect of coronavirus thought concern on employees’ work performance. We used geographically responders survey from Saudi Arabia and Yemen and document variety in the level of tasks workers may perform from home. The approach applied in this study may be considered as a basic contribution for model thinking about how conceivable it is to work from home. The model utilizes to evaluate the effect of the pandemic, or structure policies are focused at reviving the economy. Results indicated the feeling about job is the most significant variable that determine worker performance. This is further supported by the significant association between the psychological state of mind and work performance. These implied that psychological feelings are significant in determining worker performance. Employees’ work performance measure may promote and maintain the psychological feeling and work performance in businesses during the epidemic. This association between the feeling about job, fear and COVID-19 thought concern may imitate enhanced awareness about COVID-19 amongst workers. Our findings support the suggestion of the needs of large investments in order to push the economic wheel in all sectors, assure the flexibility of the economy and generate sustainable jobs. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2064707 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2064707 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2064707 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2065790_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tantri Yanuar Rahmat Syah Author-X-Name-First: Tantri Yanuar Rahmat Author-X-Name-Last: Syah Author-Name: Dora Olivia Author-X-Name-First: Dora Author-X-Name-Last: Olivia Title: Enhancing Patronage Intention on Online Fashion Industry in Indonesia: The Role of Value Co-Creation, Brand Image, and E-Service Quality Abstract: Value co-creation has become an essential strategy in business that encourages customer involvement in creating products that meet customer demands and have superior value. Brand image and e-service quality are still important factors that influence customer decision making in purchasing products online. The purpose of this study is to identify the role of value co-creation, brand image, and e-service quality toward patronage intentions in the online Muslim fashion industry with a moderating effect of religiosity and mediated by customer perceived value and customer satisfaction. This study was designed using a purposive sampling method involving 301 online customers from several Muslim fashion brands in Indonesia. Data were analyzed utilizing Structural Equation Model (SEM) with SmartPLS 3.0. The main point of our findings in this study is that value co-creation, brand image, and e-service quality have an indirect effect on patronage intentions through customer perceived value and customer satisfaction. In contrast, the moderating effect of religiosity has no significant effect on patronage intentions. This research provides academic contributions and adds value to existing theories where value co-creation can be applied online in non-service sectors such as the fashion industry that is not much analyzed. Furthermore, the managerial implication of this research for industrial practitioners is to implement value co-creation within the company, improve the e-service quality, and develop products that have a strong brand image that can increase sales value, leading to the company’s competitive advantage. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2065790 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2065790 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2065790 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2065948_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nuryakin Nuryakin Author-X-Name-First: Nuryakin Author-X-Name-Last: Nuryakin Author-Name: Tri Maryati Author-X-Name-First: Tri Author-X-Name-Last: Maryati Title: Do green innovation and green competitive advantage mediate the effect of green marketing orientation on SMEs’ green marketing performance? Abstract: This study attempted to fill a gap in the literature and explore the effects of green marketing orientation on SMEs green marketing performance. According to the result, the critical role of green innovation and green competitive advantage were solutions to achieving green marketing performance. The researchers implemented the moderating role of experience manager or owner and education to enhance green marketing performance. A total of 223 samples of Batik SMEs in Yogyakarta, Indonesia, were selected and investigated. The purposive sampling method helped to collect data from respondents. The results concluded that green marketing orientation significantly affected green innovation. Green marketing orientation had a significant impact on green competitive advantage. Green innovation had a significant positive effect on green marketing performance. However, the owner or manager’s experiences did not moderate the relationship between green innovation and green marketing performance. The manager or owner’s educational background also did not support the relationship between green innovation and green marketing performance. The result of this study indicates the mediating role of green product innovation and green product competitiveness advantage on green marketing performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2065948 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2065948 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2065948 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2067025_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Duc Hieu Pham Author-X-Name-First: Duc Hieu Author-X-Name-Last: Pham Author-Name: Thi Huyen Chu Author-X-Name-First: Thi Huyen Author-X-Name-Last: Chu Author-Name: Thi Bich Ngoc Hoang Author-X-Name-First: Thi Bich Ngoc Author-X-Name-Last: Hoang Author-Name: Thi Thu Thuy Lai Author-X-Name-First: Thi Thu Thuy Author-X-Name-Last: Lai Title: Human resource accounting disclosure among listed companies in Vietnam: An empirical study Abstract: This study examines the association between corporate attributes and human resource accounting disclosures of non-financial companies listed on the Vietnam Stock Exchange. Data were obtained from the annual reports of 80 selected companies for the period 2016–2018. Content analysis was also applied to analyze the extent of human resource disclosures. To determine the level of voluntary disclosures of Vietnamese listed companies, the human resource disclosure index consisting of 32 items was developed. For hypothesis testing, we used panel regression, employing techniques like the pooled-ordinary least squares, fixed effects model, and random effects model to analyze the data. The findings reveal a significant positive relationship among firm size, foreign ownership, and human resource accounting disclosures. However, other variables, including listing age, leverage, and profitability, exhibit no relationship with human resource accounting disclosures. In addition, based on the content analysis results, it can be concluded that human resource accounting disclosures by Vietnamese listed companies are quite low, and there is room for improvement. The study contributes to the limited research on this field in Vietnam. Moreover, the disclosure index constructed in this study may be utilized by local companies as a benchmark to enhance their human resource disclosures in the future. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2067025 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2067025 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2067025 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2068402_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Saffanah Fausta Lamis Author-X-Name-First: Saffanah Fausta Author-X-Name-Last: Lamis Author-Name: Putu Wuri Handayani Author-X-Name-First: Putu Wuri Author-X-Name-Last: Handayani Author-Name: Widia Resti Fitriani Author-X-Name-First: Widia Resti Author-X-Name-Last: Fitriani Title: Impulse buying during flash sales in the online marketplace Abstract: Flash sales can be an opportunity for online marketplaces to stimulate impulse buying. This study aims to determine the factors that influence impulse buying from a flash sale in the online marketplace. Stimulus-Organism-Response, Pleasure-Arousal-Dominance and Competitive Arousal Model are used in this study. The study was conducted with 1,093 respondents, and the partial least square structural equation modeling method was used for analysis. Interviews were also conducted to support the research results. The results show that impulse buying was influenced by arousal and pleasure. Limited quantity scarcity and limited time scarcity affect arousal. Information, entertainment, and economic benefits affect arousal and pleasure. The results also show that arousal affects pleasure. Furthermore, attitudes toward flash sales are influenced by information, visuality, entertainment, and economic benefits. This research can provide guidance for online marketplaces in developing flash sale features to increase the chances of impulse buying. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2068402 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2068402 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2068402 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2071099_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Juan C. Correa Author-X-Name-First: Juan C. Author-X-Name-Last: Correa Author-Name: Silvana Dakduk Author-X-Name-First: Silvana Author-X-Name-Last: Dakduk Author-Name: David van der Woude Author-X-Name-First: David Author-X-Name-Last: van der Woude Author-Name: Marithza Sandoval-Escobar Author-X-Name-First: Marithza Author-X-Name-Last: Sandoval-Escobar Author-Name: Rafael Lopez-Llamas Author-X-Name-First: Rafael Author-X-Name-Last: Lopez-Llamas Title: Low-income consumers’ disposition to use automated banking services Abstract: Automated banking services rely on the so-called fintech technologies. These technologies, however, represent an opportunity to enhance financial inclusion indicators among low-income customers. This paper aims to develop a new conceptual framework to analyse low-income consumers’ disposition to use automated banking services. The work consists of an omnibus study conducted in eight major cities of Colombia. A survey aiming to measure the disposition to use automated banking services as a function of technology disposition provided by bank firms was developed and validated with a sample of 483 Colombian low-income residents. An exploratory analysis was applied, estimating items variance and co-variance matrices. Sampling adequacy and assumption evaluation were evaluated through the Kaiser-Meyer-Olkin test, Tau-equivalence test, and homogeneous items test. Robust parameters were estimated via Structural Equation Modelling following the standards of reproducible research. Statistical, robust, and significant relationships between technology disposition and use of automated banking services in low-income Colombian consumers were confirmed, suggesting the potential success of deploying these services as a means to boost financial inclusion in this segment. This study provides fresh conceptual insights on low-income customers’ disposition to adopt and use ever-changing technologies for the financial and banking sector. It is among the first empirical studies that provide empirical evidence that breaks the stereotype that low-income customers are reluctant to use new technologies in the financial sector. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2071099 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2071099 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2071099 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2072186_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Mazhar Author-X-Name-First: Muhammad Author-X-Name-Last: Mazhar Author-Name: Ding Hooi Ting Author-X-Name-First: Ding Author-X-Name-Last: Hooi Ting Author-Name: Amir Zaib Abbasi Author-X-Name-First: Amir Author-X-Name-Last: Zaib Abbasi Author-Name: Muhammad Aamir Nadeem Author-X-Name-First: Muhammad Aamir Author-X-Name-Last: Nadeem Author-Name: Haider Ali Abbasi Author-X-Name-First: Haider Ali Author-X-Name-Last: Abbasi Title: Gauging customers’ negative disconfirmation in online post-purchase behaviour: The moderating role of service recovery Abstract: Negative disconfirmation will usually lead to switching behaviour and attenuate customers’ repurchase intentions, a behaviour that will undercut businesses’ profitability. Limited research discussed post-purchase behaviour, in general, and how to retain aggrieved customers during the online shopping experience, in particular. This study investigates the observed behavioural outcome of Malaysian customers in online shopping with regard to customers’ future buying decisions who faced disconfirmation during the pandemic. Specifically, this study aims to examine service recovery as a moderator that can potentially alleviate the adverse effect of negative disconfirmation on repurchase intention and switching intention. Online questionnaires were distributed. 331 valid data were collected from customers using Smart PLS 3.3.2. The results showed that negative disconfirmation is negatively associated with repurchase intention and positively affects the switching intention. The moderating effect of service recovery demonstrated a significant positive impact on switching and repurchase intention. The empirical findings will enrich the literature on service recovery, consumer behaviour, and service management, and provide suggestions for webstores in terms of customers’ engagement that can apt recovery response process after customers’ complaints. Lastly, limitations and future directions are discussed for scholarly attention. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2072186 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2072186 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2072186 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2072566_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Idah Zuhroh Author-X-Name-First: Idah Author-X-Name-Last: Zuhroh Title: Mapping Islamic Bank Governance studies: a systematic literature review Abstract: The purpose of this study is to explain the development of scientific publications on Islamic banking based on year, country, authors, and fields of science that are focused on mapping topics. This study used a qualitative method to review 696 articles published in Scopus indexed scientific journals and the collection of data was carried out in stages. Furthermore, this study reveals that the development of scientific publications on Islamic banking in the last ten years has shown an increase in the number of article because it increases yearly. However, it is both the Muslim majority and the Muslim minority countries that focus on the issue of Islamic banking. Also, the articles have clustering authors that have the same focus but discussed it with different issues. There are three important issues in the study of Islamic banking and they include the governance, auditing and supervision, and problems of Islamic banking. Also, there are dominant and other topics that are frequently discussed and have not been discussed by authors, respectively. The result showed that the sustainability of Islamic Bank Governance is for the benefit of concept development and Islamic banking practices. The limitation of this study is that it used only a qualitative method to review articles from scientific journals indexed by Scopus. Therefore, the next study needs to use scientific articles sourced from journals, books, and proceedings indexed by Scopus and Web of Science (WoS). Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2072566 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2072566 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2072566 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2073628_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Philipp Schröder Author-X-Name-First: Philipp Author-X-Name-Last: Schröder Title: Mandatory non-financial reporting in the banking industry: assessing reporting quality and determinants Abstract: European companies that are larger than a specific size have had to comply with reporting requirements on non-financial topics since 2017 under the European Union’s Non-Financial Reporting Directive (2014/95/EU), thereby making non-financial reporting (NFR) mandatory. To the best of the author’s knowledge, no study has examined the quality of non-financial reporting in banks’ compulsory reports over several years. Therefore, the unique objective of this study is to assess the non-financial reporting quality (NFRQ) in the mandatory NFR of the 100 largest banks operating in Germany over three years, and identify reporting-level determinants (experience, format, framework, and audit) that impact NFRQ. A novel framework is developed to measure NFRQ, and different statistical analyses are used to test hypotheses. This study provides notable results: (1) NFRQ in banks’ mandatory reporting is below average despite displaying significant positive development over the years; and (2) banks’ NFRQ is significantly impacted by three reporting-level determinants (experience, format, and framework). Additionally, this study highlights meaningful implications for theory, practice, and policy on the future of mandatory NFR in the EU. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2073628 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2073628 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2073628 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2074340_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Charlie Chen Author-X-Name-First: Charlie Author-X-Name-Last: Chen Author-Name: Steve Leon Author-X-Name-First: Steve Author-X-Name-Last: Leon Author-Name: Peter Ractham Author-X-Name-First: Peter Author-X-Name-Last: Ractham Title: Will customers adopt last-mile drone delivery services? An analysis of drone delivery in the emerging market economy Abstract: Drone delivery services are novelty concepts to most people in emerging market economies. To gain competitive advantages, retailers in emerging market need to be proactive in understanding the key factors contributing to the acceptance of last-mile drone delivery services by general users. This study offers personal and social perspectives of the adoption of drone delivery services by Thai users. A total of 391 respondents participated in an online survey. The PLS-SEM method was used to perform the data analysis. The analysis results show that personal innovativeness and opinion passions are antecedents for Thai users’ perceived ease of use. However, these two antecedents do not affect Thai users’ perceived usefulness for drone delivery services. In addition, perceived privacy risk has a negative moderating effect on the relationship between PEOU and the adoption of drone delivery services. In contrast, Thai users’ perceived privacy risk has no significant moderating effect on the relationship between PU and the intention to adopt drone delivery services. Lastly, PEOU has a significant positive effect on the intention of users to adopt drone delivery services, whereas PU does not have any significant effect. These findings provide theoretical and practical implications on the moderating effect of perceived privacy risks on the relationships between perceptions and the intention to adopt the last-mile drone delivery service. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2074340 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2074340 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2074340 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2074341_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yekini Ojenya Salawu Author-X-Name-First: Yekini Ojenya Author-X-Name-Last: Salawu Author-Name: Seyed Mohammedreza Ghadiri Author-X-Name-First: Seyed Mohammedreza Author-X-Name-Last: Ghadiri Author-Name: Mojeed Olayiwola Giwa Author-X-Name-First: Mojeed Olayiwola Author-X-Name-Last: Giwa Title: Effects of trade logistics on international trade: A systematic literature review Abstract: There have been experiences of a declining interest in trade logistics and international trade research in the practitioners’ communities. The body of research on its development appears fragmented owing to several and continuous progressive areas which covered many fields. From the transport and logistics management perspective, this systematic literature review (SLR) aims at ascertaining the focus of researches between 1999 and 2019 on some specific aspects of the current study as well as evaluating the methodologies adopted for such previous studies and how the future studies can benefit from it. The main facts emanating from SLR on trade logistics and economic development with the inclusive of a developing economy made up of 134 peered review articles discussed. The corpus ensuing from the review has been used to create a citation network study which underpins the recognition of the most investigated topics and their methodological approaches. The structural backbone that contributed to the rise of this investigation process ultimately in the field is pointed out, identified and has throws up areas of triggering interest for research opportunities. The results provide insights about the research path, current trends and future research directions in the field of trade logistics and international trade development. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2074341 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2074341 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2074341 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2076298_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Gedefaw Kindu Wubet Author-X-Name-First: Gedefaw Author-X-Name-Last: Kindu Wubet Title: Value chain analysis of Garlic in LiboKemkem District: In the era of COVID-19, South Gondar Zone Amhara Region, Ethiopia Abstract: Garlic is the main bulb crop produced in Libokemkem District, but this crop’s value chain status and particular actors were not studied. Thus, the study aimed to assess the Garlic value chain in Libokemkem District, Ethiopia. Four hundred Garlic producers are selected through multistage random sampling techniques. Descriptive, inferential statistics were employed. Feasible General Least Square Model was used to analyze factors for Garlic market supply. According to survey results, three groups of actors are identified. 92.4% of Garlic value chain activities are undertaken by main actors, who constitute 89.6% of the total actors in the entire value chain. Wholesalers governed the chain; they have a 31.2% share of the complete Garlic supplied to the market. During COVID 19 Pandemic, the demand for Garlic products rose; surprisingly, its price also increased because it was considered to treat COVID 19. Quantity of Garlic produced; land allocated, lagged price, market information, experience, and oxen were the significant covariates affecting Garlic market supply positively. Amount of credit and gender were significant covariates that negatively affected Garlic’s market supply. Among the many constraints that negatively affect the Garlic value chain are the absence of improved seed confirmed by 95.4% of farmers, high cost of input by 78% of farmers, diseases and pests approved by 81.5% of farmers, and lack of price setting policy framework. The policymakers and practitioners should pay attention to improved Garlic seed conditions, problems, and competitive marketing strategy to ensure sustainable value chain development and balance the demand and supply. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2076298 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2076298 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2076298 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2077640_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Vera Intanie Dewi Author-X-Name-First: Vera Intanie Author-X-Name-Last: Dewi Title: How do demographic and socioeconomic factors affect financial literacy and its variables? Abstract: The purpose of this study was to investigate various relationships between demographic and socioeconomic factors and financial literacy variables. Instead of using two or three variables as commonly adopted in the literature, this study employed multivariable analysis to investigate financial literacy. The sample of this research was 255 faculty members on Java Island, Indonesia. This study was a discrete moderator test; therefore, it employed a multigroup analysis (MGA) via the partial least squares of structural equations modeling (PLS-SEM) to determine which group of demographics and socioeconomic factors influencing the relationship of the financial literacy variables. This study revealed that demographic factors of sex, age, and specialization affected different relationship of financial skills, knowledge, capability, awareness, experience, goal, and financial decision. This study also provided empirical evidence that the socioeconomic factor of consumption spending affected the different relationships between financial awareness and skills. The results proved that demographic and socioeconomic factors enhanced financial literacy. Assessing financial literacy levels in different demographic and socioeconomic factors, as a key factor in accomplishing a successful national strategy for financial education, allows policymakers to identify gaps and design appropriate responses. This result emphasizes that strengthening awareness and experience as future orientations could improve financial literacy levels in developing countries. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2077640 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2077640 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2077640 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2078131_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nur Ainna Ramli Author-X-Name-First: Nur Ainna Author-X-Name-Last: Ramli Author-Name: Norfhadzilahwati Rahim Author-X-Name-First: Norfhadzilahwati Author-X-Name-Last: Rahim Author-Name: Fauzias Mat Nor Author-X-Name-First: Fauzias Author-X-Name-Last: Mat Nor Author-Name: Ainulashikin Marzuki Author-X-Name-First: Ainulashikin Author-X-Name-Last: Marzuki Title: The mediating effects of sustainable growth rate: evidence from the perspective of Shariah-compliant companies Abstract: We aim to investigate the sustainable growth rate that mediate the relationship between the firm specific factors and share price performance. The existing literature provides inadequate findings on the relationship between the firm specific factors and share price performance; there is an implicit assumption that this relationship is direct. An alternative perspective that has received less attention in the literature posits that this relationship can be mediated by the sustainable growth rate, especially from the perspective of Shariah-compliant companies. Using STATA software, we conducted structural equation model (SEM) to analyse data from 181 Shariah-compliant companies in Malaysia collected from 2007 to 2016. According to our results, the Shariah-compliant sample meets SEM requirements, such that the sustainable growth rate shows a significant relationship with share price performance. According to mediation effect results, capital structure, dividend policy, profitability and firm size are considered “indirect-only mediator”. These results demonstrate that certain factors influence the sustainable growth rate, including the planning and managing of a firm’s financial and operational activities. The sustainable growth rate is important for helping firms to manage, guide, control and plan their operating and financial strategies. The sustainable growth rate can also improve financial performance and assist managers with financing decisions. The findings of this study can be used as a reference for future studies that examine other aspects of the sustainable growth rate, especially across sectors, to determine how firms can more successfully manage financial and operating activities. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2078131 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2078131 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2078131 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2079168_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ismail Juma Ismail Author-X-Name-First: Ismail Juma Author-X-Name-Last: Ismail Title: Imported or locally made products? Building customers’ resilience to negative word of mouth (NWOM) about locally made products: Mediation of message quality in Tanzania Abstract: The purpose of this study is to determine the effect of word of mouth (WOM) attributes on the resilience of customers to negative word of mouth (NWOM) about locally made products when mediated by message quality. The study’s findings contribute to a variety of areas. To begin, available empirical evidence has primarily examined WOM from a source perspective, with an emphasis on the message’s design and delivery to receivers. Thus, it is necessary to study WOM from the perspective of the receiver, as the decision to accept or reject products is highly dependent on the perspective of the receiver (user). Further, available literature has not sufficiently connected the attributes of WOM with resilience to NWOM when mediated by message quality, especially of locally made products. This study attempts to cover that gap in knowledge. The study used a cross-sectional design involving 201 customers. Structural Equation Modelling (SEM) revealed that WOM attributes such as expertise, homophily, and trustworthiness between the sender and the receiver positively and significantly influence the message quality, and that message quality influences the resilience of NWOM about locally made products. Furthermore, message quality was found to partially mediate the relationship between WOM attributes and resilience to NWOM. The findings have both theoretical and practical implications. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2079168 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2079168 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2079168 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2079245_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ingeborg Flagstad Author-X-Name-First: Ingeborg Author-X-Name-Last: Flagstad Author-Name: Svein Åge Kjøs Johnsen Author-X-Name-First: Svein Åge Kjøs Author-X-Name-Last: Johnsen Title: The psychology of green entrepreneurship: Founder-driven development of green climate in small-scale companies Abstract: This study explores the psychology of green entrepreneurship and the role of the founder in establishing a green climate in organisations. The study examined the process of founding an environmentally sustainable organisational climate in small-scale Norwegian manufacturing companies. Focus group interviews were conducted and questionnaires were distributed in the field; subsequently, the founders participated in an in-depth follow-up interview to explore the evolving elements of the green climate. Thematic analysis revealed that the founders’ environmental focus had different origins, indicative of four motivational categories: opposition, frugality, activism and idealism. The founders played a crucial role in influencing employee green behaviour through both supervision and direct behavioural instructions. Moreover, the participants frequently mentioned the practical aspects of the environmental focus, while values and strategies were generally tacit. The findings indicate that the founders’ motivational position determined the trajectory of the development of a green climate. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2079245 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2079245 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2079245 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2079393_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: N. G. Nwaigwe Author-X-Name-First: N. G. Author-X-Name-Last: Nwaigwe Author-Name: G. N. Ofoegbu Author-X-Name-First: G. N. Author-X-Name-Last: Ofoegbu Author-Name: N. O. Dibia Author-X-Name-First: N. O. Author-X-Name-Last: Dibia Author-Name: C. V. Nwaogwugwu Author-X-Name-First: C. V. Author-X-Name-Last: Nwaogwugwu Title: Sustainability disclosure: Impact of its extent and quality on value of listed firms in Nigeria Abstract: Aside from scanty research in developing economies’ context on the sustainability and firm value nexus and the dearth of studies on disclosure quality globally, available studies seem to have neglected the multidimensional nature of disclosure quality in measuring the construct. This paper was, therefore, designed to examine the effect of the extent and quality of sustainability disclosure on market value of firms. To achieve the study’s objectives, 31 relevant sustainability performance indicator aspects were analyzed for the 39 companies drawn from 9 sectors for the period 2010–2019. This results in 390 firm-year observations and 12,090 data points used to calculate unweighted sustainability extent and quality indices. Findings from regression analysis suggest a positive non-significant association between extent of sustainability disclosure and firm market value. Quality of sustainability disclosure was found to be negatively related to market value. Variations were also found in the value effect of the extent and quality of sustainability disclosure across the economic, social and environmental dimensions of sustainability. Joining two separate streams of research—extent and quality of sustainability disclosure—the study offers new and insightful evidence on the value relevance of the duo from a developing clime. This result is relevant for firm managers who make decisions about sustainability initiatives knowing that investors react to the reportage of these initiatives. It is also of relevance in the implementation of robust policies that encourage joint efforts by firms and the investing public in fostering even sustainable development. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2079393 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2079393 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2079393 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2080151_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hasan Mukhibad Author-X-Name-First: Hasan Author-X-Name-Last: Mukhibad Author-Name: Prabowo Yudo Jayanto Author-X-Name-First: Prabowo Author-X-Name-Last: Yudo Jayanto Author-Name: Trisni Suryarini Author-X-Name-First: Trisni Author-X-Name-Last: Suryarini Author-Name: Bayu Bagas Hapsoro Author-X-Name-First: Bayu Author-X-Name-Last: Bagas Hapsoro Title: Corporate governance and Islamic bank accountability based on disclosure—a study on Islamic banks in Indonesia Abstract: Shariah principles used as the primary basis for bank operations emphasize information disclosure as manager accountability to stakeholders. This form of accountability can be presented by presenting broader information disclosure, i.e., the disclosure of information on social, finance, and shariah compliance performance. We expand the disclosure, which is not limited to the disclosure of Corporate Social Responsibility (CSR). This study aims to examine the effect of the Board of Directors (BOD) and Shariah Supervisory Board (SSB) on financial, social, and shariah disclosure. The sample of this study is Islamic commercial banks in Indonesia, totaling 14 banks with an observation period of 11 years (2010–2020). The content analysis measured disclosure data and further analyzed using the fixed effect or random effect and the generalized method of moments (GMM) to overcome the endogeneity problem. We found that BOD and SSB education in finance/accounting can improve disclosure. However, the number of SSBs can reduce disclosure. The BOD and SSB play a more significant role than others in increasing shariah disclosure regarding sub-disclosure. The implication of this study is the importance of financial/accounting expertise for a BOD and SSB that will impact performance effectiveness and subsequently reduce information asymmetry. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2080151 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2080151 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2080151 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2080152_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Khaira Amalia Fachrudin Author-X-Name-First: Khaira Amalia Author-X-Name-Last: Fachrudin Author-Name: Kashan Pirzada Author-X-Name-First: Kashan Author-X-Name-Last: Pirzada Author-Name: Muhammad Faidhil Iman Author-X-Name-First: Muhammad Faidhil Author-X-Name-Last: Iman Title: The role of financial behavior in mediating the influence of socioeconomic characteristics and neurotic personality traits on financial satisfaction Abstract: Inherent socioeconomic characteristics and personality traits can directly affect an individual’s financial satisfaction. There is limited research on the role of financial behavior as a mediating variable for the influence of these two factors on financial satisfaction. It is important to know whether individuals with certain characteristics and personality traits can increase their financial satisfaction by improving their financial behavior. This study included 600 Indonesian participants, with primary data obtained through a structured questionnaire. Data analyses were performed using partial least squares structural equation modeling (PLS-SEM). The results indicate that at 5% of alpha, financial behavior consisting of investment, debt, and spending behavior can mediate the effects of gender, age, education, income, and traits of neuroticism on financial satisfaction. Furthermore, the higher individual scores on neuroticism, the worse their investment, debt, and behaviors are, while their herding behavior and financial dissatisfaction increase. Moreover, these people are often financially impecunious. Financial behavior plays a mediating role in the influence of socioeconomic characteristics and neurotic personality traits on financial satisfaction. If individuals with high neuroticism scores can effectively manage their financial behavior, financial dissatisfaction will decrease. They often require assistance when making decisions. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2080152 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2080152 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2080152 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2080622_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Quang Khai Nguyen Author-X-Name-First: Quang Khai Author-X-Name-Last: Nguyen Title: Audit committee effectiveness, bank efficiency and risk-taking: Evidence in ASEAN countries Abstract: This study investigates the inter-relationship between audit committee effectiveness, bank efficiency and risk-taking in seven ASEAN countries for the period 2010–2019. By using three-stage least squares (3SLS) method, we contribute to literature the relationship between audit committee effectiveness and bank risk-taking by examining the mechanism behind this relation. Our results show that audit committee effectiveness reduces bank risk-taking through increasing bank efficiency. This study also finds that the association between audit committee effectiveness and bank risk-taking is bi-directional, i.e the higher audit committee effectiveness induces lower risk and vice versa. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2080622 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2080622 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2080622 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2082013_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hafsa Rasheed Author-X-Name-First: Hafsa Author-X-Name-Last: Rasheed Author-Name: Habib Ahmad Author-X-Name-First: Habib Author-X-Name-Last: Ahmad Author-Name: Attiya Yasmin Javid Author-X-Name-First: Attiya Yasmin Author-X-Name-Last: Javid Author-Name: Idrees Khawaja Author-X-Name-First: Idrees Author-X-Name-Last: Khawaja Title: Is real estate a real diversifier in Pakistan? An ARDL approach Abstract: Traditional assets, like stocks and bonds, are mostly found to be highly influenced by uncertainties, and cause distress for investors most of the time, consequently investors look for safe investment options that can provide diversification benefits to cope with uncertainties. So, current research unveils the diversification characteristics of real estate by investigating its relationship with a set of selected financial assets like KSE-100 index, gold, sub-asset classes; growth stocks, value stocks, large stocks, small stock, and sector’s stock. Autoregressive distributive lag (ARDL) approach is employed on monthly time series data for a time span of 2011 to 2019. Findings indicate that real estate behaves quite differently than all of these assets and holds good diversification potential for Pakistani investors because it exhibits no relationship with any of the assets under study. Findings suggest that Pakistani investors must incorporate real estate in their asset allocation strategy for diversifying their portfolios. Current research contributes to literature by unveiling the diversification potential of real estate in comparison to a set of financial variables that are rarely investigated in previous literature. Moreover, it contributes well to the knowledge of Pakistani investors and asset/investment managers to make healthy investment decisions. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2082013 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2082013 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2082013 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2082014_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Van Linh Author-X-Name-First: Nguyen Author-X-Name-Last: Van Linh Author-Name: Dang Ngoc Hung Author-X-Name-First: Dang Ngoc Author-X-Name-Last: Hung Author-Name: Ta Quang Binh Author-X-Name-First: Ta Quang Author-X-Name-Last: Binh Title: Relationship between sustainability reporting and firm’s value: Evidence from Vietnam Abstract: Recent sustainability reporting (SR) has been of particular interest to stakeholders in developed countries but has begun to be studied in developing countries. The purpose of this study is to examine the relationship between SR and firm value (FV) of non-financial firms listed on the Vietnamese stock exchange. The authors used the combined method to measure the level of SR disclosure according to GRI standards of 360 enterprises in the period 2015–2019. The research results have revealed a positive relationship between SR and FV when measuring the SR by the aggregate indicator and components such as the general indicators, the economic dimension and the environmental and social dimensions. The research results suggest some recommendations to increase awareness and improve SR publication, which will help businesses add value. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2082014 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2082014 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2082014 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2082015_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Wilbert Manyanga Author-X-Name-First: Wilbert Author-X-Name-Last: Manyanga Author-Name: Charles Makanyeza Author-X-Name-First: Charles Author-X-Name-Last: Makanyeza Author-Name: Zororo Muranda Author-X-Name-First: Zororo Author-X-Name-Last: Muranda Title: The effect of customer experience, customer satisfaction and word of mouth intention on customer loyalty: The moderating role of consumer demographics Abstract: Customer experience, satisfaction and word-of-mouth intention contribute a crucial part in enhancing customer loyalty in the banking sector. This study examines the moderators of the effect of customer experience, satisfaction and word-of-mouth intentions on customer loyalty. Data were collected from bank customers (n = 650) using a structured questionnaire through a cross-sectional survey in Harare, Zimbabwe. Customer experience, satisfaction and word-of-mouth intention were found to have a direct positive effect on loyalty. Age was found to moderate the effect of customer satisfaction on loyalty. However, gender, education and income did not moderate the effect of customer satisfaction on loyalty. These results contribute to the existing body of services marketing literature. Banks are advised to consider customer experience, satisfaction, word-of-mouth intention and age when designing strategies to improve customer loyalty. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2082015 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2082015 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2082015 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2084897_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name:   Nofrizal Author-X-Name-First:   Author-X-Name-Last: Nofrizal Author-Name: Nurhayani Lubis Author-X-Name-First: Nurhayani Author-X-Name-Last: Lubis Author-Name:   Sucherly Author-X-Name-First:   Author-X-Name-Last: Sucherly Author-Name: Undang Juju Author-X-Name-First: Undang Author-X-Name-Last: Juju Author-Name: Arizal N Author-X-Name-First: Arizal Author-X-Name-Last: N Author-Name: Wita Dwika Listihana Author-X-Name-First: Wita Dwika Author-X-Name-Last: Listihana Title: The key to success increasing customer satisfaction of SMEs product souvenir food Abstract: The purpose of this study was to find and test the key success factors for increasing consumer satisfaction in the small and medium industry of souvenir food products in Pekanbaru City, Indonesia by examining the variables of product uniqueness, product completeness, Buying Decision and consumer satisfaction so as to increase business profits. The problem of this study is to find the direct and indirect effects of the variables of product uniqueness, product completeness, Buying Decision and consumer satisfaction of souvenir food products. The population is all consumers who buy food products by the city of Pekanbaru but It is not known the total population. So, the sampling technique uses categories that are not known to the population using the isac k theory with the results of calculations using the formula as many as 173 consumers. sampling technique using proportional sampling. The data used in this study are primary and secondary data using a questionnaire. The measurement scale used is a 5-point Likert scale. The analysis of the data obtained was tested for its reliability validity and hypothesis testing was carried out with Structural Equation Modeling (SEM). The results of the study all factors have a significant influence but on several factors that are not significant, namely the uniqueness of the product on Buying Decision and product completeness on consumer satisfaction through Buying Decision Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2084897 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2084897 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2084897 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2084968_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Van- Dat Tran Author-X-Name-First: Van- Dat Author-X-Name-Last: Tran Author-Name: Ngoc Truc Thao Nguyen Author-X-Name-First: Ngoc Truc Thao Author-X-Name-Last: Nguyen Title: Investigating the relationship between brand experience, brand authenticity, brand equity, and customer satisfaction: Evidence from Vietnam Abstract: The purpose of this research is to investigate the relationship between brand experience, brand authenticity, brand equity, and how those factors effect on customer satisfaction. The measurement model and the conceptual model depicting hypothesized relationships were evaluated based on responses from 295 customers using confirmatory factor analysis and structural equation modeling, accordingly. By empirical analysis, the study developed a new model presenting positive significant relationships among brand experience, brand authenticity, and brand equity and customer satisfaction. Especially, it is a valuable contribution to branding subject that brand experience positively affects the authenticity of the global brand. Drawing from the study’s findings, managerial implications are discussed. Customers’ experience about the global brand can increase the authenticity and equity of the brand in the market as well as understandings of what consumers feel about products/services in order to improve their satisfaction. Besides, this study experimented with both concepts and found a positive significant relationship between brand experience and brand authenticity. The more customers use and feel the products/services, the more authentic values that the brand has. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2084968 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2084968 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2084968 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2084969_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kharabela Rout Author-X-Name-First: Kharabela Author-X-Name-Last: Rout Author-Name: Priti Ranjan Sahoo Author-X-Name-First: Priti Ranjan Author-X-Name-Last: Sahoo Author-Name: Archana Bhuyan Author-X-Name-First: Archana Author-X-Name-Last: Bhuyan Author-Name: Arvind Tripathy Author-X-Name-First: Arvind Author-X-Name-Last: Tripathy Author-Name:   Smrutirekha Author-X-Name-First:   Author-X-Name-Last: Smrutirekha Title: Online grocery shopping behavior during COVID-19 pandemic: An interdisciplinary explanation Abstract: The second wave of COVID-19 forced many countries to impose a strict lockdown to check the escalated infection rate. The imposed lockdown and social distancing made people involuntary home arrested, and people shifted back to virtual space by adopting, starting from work from home to online shopping. The essentials such as food and grocery shopping moved from brick-and-mortar stores to online stores. Consumers immensely adopted online grocery shopping to cope with the severity of the second wave of COVID-19. This study predicts consumers’ online food and grocery buying behavior during a pandemic by considering the health threat-related and perceptual factors that got neglected in the extant literature. The current study adopted Protection Motivation Theory (PMT) and Technology Acceptance Model (TAM) as a theoretical lens to explain the online grocery buying intention of Indian consumers in the COVID-19 pandemic scenario. Data was gathered from 133 online grocery consumers and were analyzed using Smart-PLS 3 to examine the proposed model. The study revealed that factors, namely self-isolation intention, perceived ease of use, perceived usefulness, and customer perceived value, have positively and significantly predicted the online grocery shopping intention. Further, the perceived usefulness and self-isolation intention positively and greatly influence the customer perceived value. A small sample is noted as the prime limitation of the study. Managerial and theoretical implications are suggested in this study. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2084969 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2084969 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2084969 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2084970_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Manolito E. Parungao Author-X-Name-First: Manolito E. Author-X-Name-Last: Parungao Author-Name: Adrian Galido Author-X-Name-First: Adrian Author-X-Name-Last: Galido Author-Name: Maria Leah Suazo Author-X-Name-First: Maria Leah Author-X-Name-Last: Suazo Author-Name: Lovely A. Parungao Author-X-Name-First: Lovely A. Author-X-Name-Last: Parungao Title: Exploring qualitative data as predictors for M&A: Empirical analysis of target firms’ letters to shareholders Abstract: M&A prediction is a growing interest in the field of business studies. However, prevailing M&A prediction techniques are still widely based from the analyses of financial variables through quantitative approaches. This has led M&A scholars’ attention to call for the contribution of non-financial studies coupled with the opportunity for qualitative approaches to supplement new methodological insights. Accordingly, this study delved to explore the potential of qualitative data to describe M&A target firms and develop an M&A completion prediction model that is based on categorical patterns found among American and European owned firms’ letters to shareholders ranked in fortune/global/fast 500. This study postulates that analyzing M&A targets’ letters to shareholders could provide relevant categories to describe the attractiveness of firms as M&A targets that are also indicative to the prediction of the completion of the offered deals. This study employed a mixed methodology using content analysis and decision tree analysis. The results of the study had led to provide four interesting category observations that described M&A target firms’ letters to shareholders, which showed less sensitivity to ownership and border-related offers. Further, the study developed an M&A completion prediction model with 67% predictive accuracy. This study provides implications for firms’ management on the posturing contents featured in firm’s letters to shareholders could expose to signal their firms as M&A targets and to readers as such as stock traders and corporate investors to look into the posturing contents of firms’ letters to shareholders, so as to identify potential M&A targets. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2084970 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2084970 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2084970 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2084973_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rahmawati Rahmawati Author-X-Name-First: Rahmawati Author-X-Name-Last: Rahmawati Author-Name: Sri Langgeng Ratnasari Author-X-Name-First: Sri Langgeng Author-X-Name-Last: Ratnasari Author-Name: Tetra Hidayati Author-X-Name-First: Tetra Author-X-Name-Last: Hidayati Author-Name: Ramadania Ramadania Author-X-Name-First: Ramadania Author-X-Name-Last: Ramadania Author-Name: Heru Kurnianto Tjahjono Author-X-Name-First: Heru Kurnianto Author-X-Name-Last: Tjahjono Title: What makes Gen Y and Z feel stressed, anxious and interested in doing social tourism when pandemic? Abstract: The pandemic leap continues and only makes things worse. Sharp criticism continues to pour in about what measures it can put in place to reduce the social crisis. Although some have accused the restrictions of being relaxed (lockdown), it does not improve human nature, which instinctively requires communication with partners, family, and co-workers. This study has a target to uncover the relationship between stress and anxiety on social tourism interest. We invited the 321 respondents to be surveyed online. The characteristics of the response involved cross-age, namely generations Y and Z (17 to 40 years) from 15 provinces in Indonesia. Structural Equation Modeling (SEM) applied to the AMOS program to interpret the data. Statistical tests found that stress and anxiety levels had no significant effect on social tourism interest. Other results prove an important difference if altruistic value increases social tourism interest significantly. From empirical moderation, altruistic value actually plays a significant role in the relationship between stress and anxiety levels in social tourism interest. The respondents have emotional resilience in the face of COVID-19. Finally, the novelty, contribution, and implications of the research is comprehensively disclosed. A follow-up agenda could investigate these findings in order to improve upon the limitations of the study. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2084973 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2084973 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2084973 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2084976_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Joseph Tufuor Kwarteng Author-X-Name-First: Joseph Author-X-Name-Last: Tufuor Kwarteng Author-Name: Maxmos Servoh Author-X-Name-First: Maxmos Author-X-Name-Last: Servoh Title: Connection between accounting graduates’ competences and job performance: Mediating role of continuing professional development Abstract: The study explored the influence of accounting graduates’ competencies on their job performance and how continuing professional development (CPD) mediates such relationships. The explanatory correlational design, through the census technique, was used to draw and analyse data from 115 accounting graduates working in the big four firms and finance directorates of four universities in Ghana. The results revealed that technical competence, professional skills and professional values ethics and attitudes significantly influenced graduates job performance. Also except for professional skills, continuing professional development significantly mediated the influences of the professional competencies on the job performance of accounting graduates. The study, therefore, implores universities to adequately develop all the three competencies in accounting students. Accounting graduates and their employers should also engage CPD to boost competencies for improved job performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2084976 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2084976 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2084976 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2084977_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dat T Nguyen Author-X-Name-First: Dat T Author-X-Name-Last: Nguyen Author-Name: Tu DQ Le Author-X-Name-First: Tu DQ Author-X-Name-Last: Le Title: The interrelationships between bank profitability, bank stability and loan growth in Southeast Asia Abstract: The purpose of this study is to examine the relationship between bank profitability, bank stability, and loan growth may exist in Southeast Asia, including a sample of 79 listed banks in five countries in Southeast Asia (ASEAN-5) from 2006 to 2019. Using a simultaneous equations model (SEM) with the generalized method of moments is used to examine the links bank profitability, bank stability and loan growth. The findings show a two-]way relationship between these variables. More specifically, bank profitability and stability are positively related. Bank stability and loan growth are inversely connected. Furthermore, the findings demonstrate that bank profitability and loan growth are positively related. These findings, however, suggest a trade-off in banks’ pursuit of large loan growth. Our findings, however, have implications for bank supervisors, policymakers, and bank managers. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2084977 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2084977 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2084977 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2085365_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Habib Ur Rahman Author-X-Name-First: Habib Ur Author-X-Name-Last: Rahman Author-Name: Asif Ali Author-X-Name-First: Asif Author-X-Name-Last: Ali Title: Revisiting the role of audit and compensation ‘committees’ characteristics in the financial performance of the non-financial sector through the lens of the difference generalised method of moments Abstract: This study aims to analyse the role of audit and compensation committees’ characteristics in the financial performance of the non-financial sector of Pakistan. For this purpose, we collect data from 2009 to 2020 for 70 non-financial firms selected through stratified random sampling. Theoretically, the committees’ characteristics and financial performance are jointly determined, creating some estimation issues in the panel setting. Therefore, the issue of endogeneity, the dynamic data-generating process and autocorrelation between the residuals needs attention to arrive at consistent and unbiased estimates. To overcome these estimation issues, we estimate the dynamic panel models using difference GMM under the Arellano-Bond framework to arrive at unbiased and consistent estimates. The estimates of this study reveal that the characteristics of the audit and compensation committees improve the overall financial performance of the non-financial sector of Pakistan. The specific estimates of the committee’s characteristics reveal that the audit and compensation committee independence, audit and compensation committee meetings, and audit committee size enhance the financial performance of the non-financial sector of Pakistan. These findings strengthen the idea that the audit and compensation committee should be independent, which helps develop strong internal controls. Therefore, a key policy priority should be to plan for implementing some parts of the Sarbanes Oxley Act in Pakistan. Surprisingly, the audit committee’s existence and the compensation committee head’s independence deteriorate the financial performance of the non-financial sector of Pakistan. This study has raised important questions about the compensation committee chairman’s independence that need further investigation. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2085365 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2085365 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2085365 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2085366_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kwok Yip Cheung Author-X-Name-First: Kwok Yip Author-X-Name-Last: Cheung Author-Name: Chung Yee Lai Author-X-Name-First: Chung Yee Author-X-Name-Last: Lai Title: External auditors’ trust and perceived quality of interactions Abstract: The external auditor cooperates and communicates with the audit committee of a company to ensure effective external audit, including detection of material misstatements in financial statements. Trust is an important element to facilitate information exchange and cooperation. This exploratory research examines the impacts of external auditors’ trust in audit committee members’ competence, integrity and goodwill on perceived quality of their interactions. Through questionnaire survey, the data were collected from audit managers, senior managers, directors and partners in Hong Kong with a response rate of 27.2 percent. Partial least square structural equation modeling and principal component analysis were employed to test the proposed model. The results reveal that the external auditor’s competence trust and integrity trust in the audit committee members are two strong motivators, which improve their interactions with the audit committee. The findings also confirm that perceived quality of interactions during pre-engagement investigation mediates the impacts of competence trust and integrity trust on perceived quality during audit performance stage. The implication of the study is that audit committee members should display high levels of competence and integrity for better interactions with external auditors. These findings provide inspirations for board of directors, executives and policymakers to implement policies that enhance trust among actors to improve audit quality. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2085366 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2085366 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2085366 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2085368_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Smangele Nzama Author-X-Name-First: Smangele Author-X-Name-Last: Nzama Author-Name: Odunayo Magret Olarewaju Author-X-Name-First: Odunayo Magret Author-X-Name-Last: Olarewaju Author-Name: Omolola A Arise Author-X-Name-First: Omolola A Author-X-Name-Last: Arise Author-Name: Idris Ganiyu Author-X-Name-First: Idris Author-X-Name-Last: Ganiyu Title: Environmental Management Accounting (EMA) practices and plastic pollution control in selected food and beverage firms Abstract: This study investigated the relationship between EMA and plastic pollution control. The study concentrated on Food and Beverage manufacturing companies since they use plastic goods to package their products. Plastic products are discarded once they have served their purpose, which pollutes the environment. A quantitative approach was adopted, with 124 self-completed questionnaires being administered to financial managers, management accountants, factory accountants and chief accountants of 38 selected food and beverage manufacturing firms in Durban. The findings revealed a significant relationship between environmental information and environmentally-related activities. Environmental information also had a positive relationship with corporate environmental strategy. Moreover, a strong positive relationship was discovered between environmental information and plastic pollution control. An analysis of the link between environmentally-related activities and plastic pollution control revealed an insignificant relationship. An insignificant relationship was also discovered between corporate environmental strategy and plastic pollution control. This study suggests that companies within the Food and Beverage industry must put in place sustainable environmental strategies, whereby eco-friendly disposal initiatives must be implemented for plastic waste management. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2085368 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2085368 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2085368 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2087460_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Teerada Cattapan Author-X-Name-First: Teerada Author-X-Name-Last: Cattapan Author-Name: Siwarit Pongsakornrungsilp Author-X-Name-First: Siwarit Author-X-Name-Last: Pongsakornrungsilp Title: Impact of omnichannel integration on Millennials’ purchase intention for fashion retailer Abstract: The COVID-19 pandemic has hastened the expansion of omnichannel purchasing globally including in Thailand. This quantitative study employs the stimulus-organism-response (S-O-R) framework to investigate the impact of channel integration on increasing customer satisfaction or reducing perceived risk, which leads to increased purchase intention for fashion products. Using an online questionnaire, data were collected from 400 Thai Millennials (aged 22–40 years) interested in buying luxury fashion products. The data were analysed using structural equation modelling. The results showed that integrated product and price, integrated promotion, and integrated information access influenced customer-perceived risk reduction, and integrated product and price, integrated promotion, integrated transaction information, integrated information access, and integrated customer service influenced customer satisfaction. In addition, perceived risk is related to customer satisfaction and purchase intention. These findings provide both theoretical and managerial implications for omnichannel retailers in developing their marketing strategies. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2087460 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2087460 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2087460 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2087461_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ching-Chung Lin Author-X-Name-First: Ching-Chung Author-X-Name-Last: Lin Author-Name: Tran Phuoc Nguyen Author-X-Name-First: Tran Phuoc Author-X-Name-Last: Nguyen Title: Board attributes and corporate social responsibility performance: evidence from Vietnam Abstract: Nowadays, there is increasing attention on corporate social responsibility (CSR) matters after some serious CSR-related scandals happening around the world. However, most of the research is carried out in developed countries, but not developing countries where environmental issues and firms’ unethical behaviors are always serious problems. Therefore, the aim of this study is to understand and contribute more about the CSR issues in Vietnam, focusing on the effect of board attributes, particularly, board size, board independence, CEO duality, and board gender diversity, on CSR performance under the support of agency and stakeholder theories. The data is taken from CSRHub and companies’ reports. Based on the sample of 68 companies at the beginning of October 2019, board size and board independence are found to positively affect CSR performance while CEO duality and board gender diversity exhibit a non-significant relationship with CSR performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2087461 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2087461 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2087461 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2087462_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Huan Huu Nguyen Author-X-Name-First: Huan Huu Author-X-Name-Last: Nguyen Author-Name: Thanh Phuc Nguyen Author-X-Name-First: Thanh Author-X-Name-Last: Phuc Nguyen Author-Name: Thi Xuan Huong Tram Author-X-Name-First: Thi Xuan Author-X-Name-Last: Huong Tram Title: Investment and financing behaviours in the financial crisis: The sustainable implications for SMEs Abstract: Despite the driving role of economic growth, SMEs in Vietnam have dealt with many critical constraints relating to insufficiency of internal financing sources and inaccessibility of external funds arising from the crisis period. Based on the unique dataset of Vietnam’s SMEs covering the period of 2008–2016, this research aims to investigate the role of the financial crisis on financing and investment behaviours of SMEs, which remains scarce in the existing studies. The results find that there is a reduction in SMEs’ investment caused by the crisis period. In addition, following the onset of the economic crisis, the internally generated finance is more influential on SMEs’ investment than the supply of bank finance, supporting the pecking order theory to explain the nexus between investment and financing behaviours, similar to the behaviours of large-sized firms or listed firms. Some policy implications are provided to better conduct business practices for the sustainability of SMEs. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2087462 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2087462 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2087462 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2087463_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fauna Atta Frimpong Author-X-Name-First: Fauna Atta Author-X-Name-Last: Frimpong Author-Name: Ellis Kofi Akwaa-Sekyi Author-X-Name-First: Ellis Kofi Author-X-Name-Last: Akwaa-Sekyi Author-Name: Frank Gyimah Sackey Author-X-Name-First: Frank Gyimah Author-X-Name-Last: Sackey Author-Name: Ramon Saladrigues Solé Author-X-Name-First: Ramon Author-X-Name-Last: Saladrigues Solé Title: Venture capital as innovative source of financing equity capital after the financial crisis in Spain Abstract: The global financial crisis affected the supply of funds to finance equity capital, thus calling for innovative risk capital financing methods. The paper explores the sources of venture capital (VC henceforth) fundraising and determines the relationship between VC fundraising, stock market returns, and market capitalization in Spain. The study uses time-series data of VC fundraising and stock market variables from 1989 to 2020 in a vector error correction model analysis after performing cointegration. The paper reports short-run and long-run causal relations between VC fundraising, stock market returns, and market capitalization when VC fundraising and stock market returns are used as dependent variables. However, such relations do not exist when the model is dependent on market capitalization. Our results show that the VC market raises funds from diversified (geographical and institutional) sources. Our findings support the risk diversification theory of VC financing. The paper provides implications for using alternative innovative ways of financing equity risk capital to spur economic growth. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2087463 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2087463 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2087463 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2087464_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Opoku Adabor Author-X-Name-First: Opoku Author-X-Name-Last: Adabor Title: Exploring the asymmetric effect of lending rate on economic growth in Ghana: Evidence from nonlinear autoregressive distributed lag model Abstract: While several studies have investigated the linear effect of lending rate on economic growth, the asymmetrical effect of lending rate on economic growth has received far less attention in the economic literature. To contribute to literature, this paper uses yearly time series data covering the period of 1970 to 2019 to study the asymmetric effect of lending rate on economic growth of Ghana. Using the nonlinear autoregressive distributed lag (NARDL) model as an estimation strategy, we found evidence of long-run and short-run asymmetrical effects of lending on economic growth of Ghana. Specifically, the estimates from long-run and short-run dynamic NARDL suggest that positive changes in lending rate generate a decrease of nearly 0.151% and 0.213% in economic growth while negative changes lead to an increase of about 0.214% and 0.677% in economic growth, respectively. Other key findings from this study also showed that the time it takes for economic growth to respond to positive changes in lending rate is different from the time it takes to respond negative changes in lending rate in the short run, providing further evidence of the presence of asymmetries inherent in lending rate. Our results are robust to different diagnostic and reliability checks. The findings from this study help us to understand that the mix outcome among studies that seeks to examine the link between lending rate and economic growth might be due to failure to account for asymmetric tendencies inherent in lending rate. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2087464 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2087464 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2087464 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2087465_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Vincent Tawiah Author-X-Name-First: Vincent Author-X-Name-Last: Tawiah Author-Name: Babajide Michael Oyewo Author-X-Name-First: Babajide Michael Author-X-Name-Last: Oyewo Author-Name: Lakshi Devi Boolaky Doorgakunt Author-X-Name-First: Lakshi Devi Boolaky Author-X-Name-Last: Doorgakunt Author-Name: Abdulrasheed Zakari Author-X-Name-First: Abdulrasheed Author-X-Name-Last: Zakari Title: Colonisation and accounting development in Sub-Saharan Africa Abstract: Sub-Saharan Africa (SSA) was colonised for about a century by the British, French and other European countries. Therefore, we examine these forms of colonisation on accounting development in Africa. We use a description-explanatory approach to show how three forms of colonisation have driven the development of accounting in Africa during and post-colonisation era. This paper defines driving forces during the colonisation period as ex-ante driving forces, and after independence, as ex-post driving forces. We identify among the ex-ante driving forces, governance, economic policy, education and language influenced accounting systems/practices, and they are still predominant. Regarding the ex-post, we found four ex-post driving forces that impact accounting in SSA, which supports the instrumental form of accounting colonisation. These four driving forces are foreign aid, foreign trade liberalisation, membership in international associations and prevalence of foreign ownership. This paper provides insights into how accounting practices have evolved in Africa and how colonisation has driven different accounting systems across the continent. Unlike prior studies, which are limited to pre or post-colonial eras, we provide an understanding of accounting development during the colonial and post-colonial era. Therefore, we demonstrate how colonisation still influences accounting development even after independence in many African countries. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2087465 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2087465 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2087465 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2087466_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Purwanto Purwanto Author-X-Name-First: Purwanto Author-X-Name-Last: Purwanto Author-Name: Irwan Abdullah Author-X-Name-First: Irwan Author-X-Name-Last: Abdullah Author-Name: Abdul Ghofur Author-X-Name-First: Abdul Author-X-Name-Last: Ghofur Author-Name: Shodiq Abdullah Author-X-Name-First: Shodiq Author-X-Name-Last: Abdullah Author-Name: Misbah Zulfa Elizabeth Author-X-Name-First: Misbah Zulfa Author-X-Name-Last: Elizabeth Title: Adoption of Islamic microfinance in Indonesia an empirical investigation: an extension of the theory of planned behaviour Abstract: The theoretical framework of the Theory of Planned Behaviour (TPB) has been widely used in analysing behavioural intentions to adopt Islamic finance. However, there is still little research investigating the adoption of Islamic microfinance. This study aims to determine the factors influencing behavioural intentions to adopt Islamic microfinance by developing the Theory of Planned Behaviour (TPB). The development is done by adding religiosity and knowledge variables as antecedents of attitude. A random sample of 262 members of Islamic microfinance. Variance-based partial least-squares structural equation modelling (PLS-SEM) was employed for data analysis. The results show that religiosity and have a significant influence on attitudes. Meanwhile, attitudes, subjective norms, and perceived behavioural control also significantly positively affect behavioural intentions to adopt Islamic microfinance. Then subjective norms greatly determine behavioural intentions to adopt Islamic microfinance. The findings of this study are important for Islamic microfinance to change marketing strategies. Islamic microfinance managers must develop a positive attitude through creating awareness and benefits of Islamic microfinance services by involving community leaders, especially religious leaders. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2087466 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2087466 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2087466 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2088457_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Isaac Francis Antwi Author-X-Name-First: Isaac Francis Author-X-Name-Last: Antwi Author-Name: Carla Carvalho Author-X-Name-First: Carla Author-X-Name-Last: Carvalho Author-Name: Cecília Carmo Author-X-Name-First: Cecília Author-X-Name-Last: Carmo Title: Corporate Governance research in Ghana through bibliometric method: review of existing literature Abstract: There has been a growing concern about corporate governance (CG) studies in Ghana amongst various scholars, but the same cannot be said of a specific discipline area. Therefore, this paper presents a review of research through the Scopus database. The objective is to use bibliometric analysis and VOSviewer network visualisation to explore multiple subject areas and provide the current state of CG research to understand the evolving trend of the research field through existing literature. In addition, it aims to use the scientific method to identify hotspot keywords direction, impactful corporate governance studies direction and provide some additional insight into the summary findings for future research. The study contributes to the extant literature by focusing on annual production, author’s network collaboration, journals, keywords co-occurrence, and impactful CG articles in Ghana. We found bibliometric analysis and network collaboration have uncovered the critical research domain and given more meaningful results. Moreover, research interest in corporate governance studies in Ghana has grown by yearly production, authors production, and citations. In addition, summary results find hotspot keywords are corporate social responsibility, corporate ownership, and firm performance. Furthermore, 40 papers resulted as most impactful and provided board structure and firm performance are the trending topics mostly studiedOn the other hand, a few keywords search areas are compliance, political connection, mandatory and voluntary disclosures, dividends, audit committee, and gender diversity. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2088457 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2088457 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2088457 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2088458_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Aljukhadar Author-X-Name-First: Muhammad Author-X-Name-Last: Aljukhadar Author-Name: Sylvain Senecal Author-X-Name-First: Sylvain Author-X-Name-Last: Senecal Title: Targeting the very important buyers VIB: A cluster analysis approach Abstract: The Pareto Principle, known as the 80/20 rule, predicts that most sales generate from a minority of buyers. Further, consumer theory stipulates certain shoppers have a preference to consume experience versus tangible goods. Some people value the consumption of experience due to lifestyle and innate factors. Following a cluster analysis approach, this paper collected survey data from 700 consumers (adults that belonged to a consumer panel) to examine these propositions. The results support the propositions and show that the e-market comprises three segments: VIB of Experience, VIB of Material, and Normals. The discriminatory analysis shows that the affluent shoppers of experience diverge from the other segments on psychological and lifestyle factors. In addition, social class helps pinpoint these shoppers. Whereas VIB of Experience primarily belong to the Upper Uppers and the Upper Middles, VIB of Material belong to the Lower Uppers and the generic Middle Class. The results are of value to practitioners that aim to target affluent shoppers of experience versus affluent shoppers of material goods. The results suggest that the affluent e-shoppers are not homogeneous according to their shopping preference and highlight the relevance of the Pareto Principle to segment and target the e-shoppers. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2088458 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2088458 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2088458 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2088461_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: AFM Jalal Ahamed Author-X-Name-First: AFM Jalal Author-X-Name-Last: Ahamed Author-Name: Fabrizio Noboa Author-X-Name-First: Fabrizio Author-X-Name-Last: Noboa Title: Interconnectedness of trust-commitment-export performance dimensions: A model of the contingent effect of calculative commitment Abstract: This research on relationship marketing aims to revisit and reposition different foci of trust, commitment, and performance perception in the export/import relationships and explore the interconnectedness effects. We have collected self-reported survey questionnaire responses from 142 non-oil exporters in Ecuador. The data were analyzed with SmartlPls 3.0 software. We found that calculative commitment negatively moderates inter-organizational trust and affective commitment relationships. The other significant findings include the indirect relationship (mediating effect) of affective commitment to financial export performance through relationship export performance. With these novel contributions, we also identify some expected relationships- as both interpersonal and inter-organizational trust positively affects affective commitment, and relationship export performance significantly predicts financial export performance. Cross-sectional data collection and responses from one side of the export-import dyad are one of this research’s limitations. However, they are not uncommon in export marketing literature. Giving a justified position of different dimensions of trust and commitment in the export-import equation is the novelty of this scholarship. Clarifying the affective commitment and export performance relationship is another contribution of this research. Nevertheless, the dimensional views of trust and commitment re-established some known assumptions in a less researched country setting should also be considered a contribution. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2088461 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2088461 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2088461 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2088573_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Peter Nderitu Githaiga Author-X-Name-First: Peter Nderitu Author-X-Name-Last: Githaiga Author-Name: Paul Muturi Kabete Author-X-Name-First: Paul Author-X-Name-Last: Muturi Kabete Author-Name: Tirisa Caroline Bonareri Author-X-Name-First: Tirisa Author-X-Name-Last: Caroline Bonareri Title: Board characteristics and earnings management. Does firm size matter? Abstract: The purpose of this paper is to extend the existing literature by empirically examining the effect of board characteristics on earnings management (EM) from a developing region perspective. The study further adds literature by examining whether firm size moderates the relationship between board characteristics and EM. This study employs data drawn from 88 listed firms in the East African Community (EAC) for the period between 2011 and 2020. The study used the system generalized method of moments (SGMM) estimation model to take care of potential endogeneity and reverse causality. The findings revealed a positive and significant relationship between board size and EM. The findings further indicated that board independence, board gender diversity, and board financial expertise had a negative and significant effect on EM. In addition, the findings confirmed that firm size moderated the relationship between board size, board independence, board gender diversity, and EM. The insights of this study may provide useful information for shareholders and regulators in evaluating board attributes that are effective in mitigating earnings management practices from a developing region. Further, board effectiveness in deterring EM should be evaluated with regard to firm size. Just a few empirical studies have examined the relationship between board characteristics and EM in developing regions. Thus, this study contributes to the existing literature by empirically examining the topic in the EAC. Further, the study fills the existing gap in literature by examining whether firm size moderates the relationship between board characteristics and EM. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2088573 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2088573 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2088573 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2088636_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sid Terason Author-X-Name-First: Sid Author-X-Name-Last: Terason Author-Name: Jing Yang Author-X-Name-First: Jing Author-X-Name-Last: Yang Author-Name: Anuchit Kulwanich Author-X-Name-First: Anuchit Author-X-Name-Last: Kulwanich Title: Virtual meetings experience in sports management organizations during the COVID-19 pandemic: A phenomenological inquiry Abstract: This study seeks to understand how virtual meetings disrupt or propel the functioning of sports management organizations in Thailand during the COVID-19 pandemic, what is critical to executives meetings held during the time, and the impact on meeting attendees amid the public health crisis. A phenomenological approach was applied to this qualitative enquiry. We conducted a study on a group of the executives in various sports entities in the country to achieve an understanding of their virtual meeting experiences. We gleaned new insights about this phenomenon through the experiences narrated by these individuals. The in-depth interview data were collected from nine executives selected using a purposeful sampling method. The codes relative to their virtual meetings experience were analyzed thematically on the basis of the media compensation theory. Six categories (resource use, communication, logistics, social etiquette, well-being, and interpersonal rapport) were grouped into three themes (organizational function, meeting operation, and personal impact). Future studies could incorporate other dimensions of virtual communication in these settings. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2088636 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2088636 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2088636 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2088637_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Moawiah Awad Alghizzawi Author-X-Name-First: Moawiah Awad Author-X-Name-Last: Alghizzawi Author-Name: Mayada A. Youssef Author-X-Name-First: Mayada A. Author-X-Name-Last: Youssef Author-Name: Mohammed Abu Zraiq Author-X-Name-First: Mohammed Author-X-Name-Last: Abu Zraiq Author-Name: Moataz Elmassri Author-X-Name-First: Moataz Author-X-Name-Last: Elmassri Title: The relationship between corporate social responsibility and firm performance: evidence from Jordan Abstract: This study aims to investigate the relationship between corporate social responsibility (CSR) and Jordanian firm performance. CSR is measured using three dimensions: philanthropy, community, and environment. Meanwhile, firm performance is measured by two accounting-based measurements; Return on Assets (ROA) and Return on Equity (ROE). We employ the legitimacy theory as a theoretical perspective for the current study. The data included 200 observations of 100 service and industrial Jordanian companies listed on the Amman Stock Exchange. SPSS is used for data analysis. The results indicate a significant positive association between community and environment with both ROA and ROE. However, Philanthropy does not significantly affect ROA and ROE. Additionally, Jordanian companies seem to apply “form” when it comes to philanthropy. Organizational legitimacy is their principal management objective, not improving philanthropy disclosure practices. However, regarding community and environmental disclosures, firms seek organisational legitimacy by adopting substantive changes to the information content of such parameters. This study’s contributions are twofold. First, we expand the literature by exploring the effect of CSR disclosure on firm performance in an emerging economies context. Secondly, to our knowledge this is the first study that examines whether managers use CSR disclosures as symbolic or substantive actions to gain organisational legitimacy. As a practical implication of this study, investors should consider the companies’ community and environmental CSR activities when making investment decisions. Future research may include the mediating or moderating effect of other variables on the relationship between CSR and firm performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2088637 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2088637 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2088637 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2089393_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: R. Matubatuba Author-X-Name-First: R. Author-X-Name-Last: Matubatuba Author-Name: C.F. De Meyer-Heydenrych Author-X-Name-First: C.F. Author-X-Name-Last: De Meyer-Heydenrych Title: Moving towards smart mobility: Factors influencing the intention of consumers to adopt the bus rapid transit (BRT) system Abstract: The objective of this study was to investigate factors determining the consumers’ intention to adopt the Rea Vaya; a smart transport system in an emerging market setting of Johannesburg, South Africa. The study followed a quantitative research design which entailed the collection of data from 250 respondents, using a self-administered questionnaire. The conceptual model and hypotheses proposed for the study were tested through structural equation modelling (SEM). The findings revealed that attitude was the largest influencer of intention to adopt the Rea Vaya. The managerial implications of the findings of this study include building positive consumer attitudes towards the Rea Vaya. A “Rea Vaya stories” marketing campaign is recommended, where consumers will be encouraged to share their positive experiences of the Rea Vaya on social media and radio. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2089393 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2089393 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2089393 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2090207_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ain Hajawiyah Author-X-Name-First: Ain Author-X-Name-Last: Hajawiyah Author-Name: Kiswanto Kiswanto Author-X-Name-First: Kiswanto Author-X-Name-Last: Kiswanto Author-Name: Trisni Suryarini Author-X-Name-First: Trisni Author-X-Name-Last: Suryarini Author-Name: Heri Yanto Author-X-Name-First: Heri Author-X-Name-Last: Yanto Author-Name: Atta Putra Harjanto Author-X-Name-First: Atta Putra Author-X-Name-Last: Harjanto Title: The bidirectional relationship of tax aggressiveness and CSR: Evidence from Indonesia Abstract: This study aims to examine the simultaneous relationship between tax aggressiveness and CSR of non-financial companies in Indonesia. This study also aims to examine the moderating role of risk management in this relationship. This paper is an empirical work using a sample of Indonesian publicly listed companies that comprises 328 firm-years (2013–2020). The data was then processed using simultaneity test and 2sls regression. This paper finds that there is a simultaneous relationship between tax aggressiveness and CSR. Tax aggressiveness has a negative significant effect on CSR. Also, CSR has a significant negative effect on tax aggressiveness. Risk management strengthens the effect of tax aggressiveness on CSR and strengthens the effect of CSR on tax aggressiveness. This paper contributes to the current tax aggressiveness and CSR literature by examining the probable bidirectional relationship between the two. Existing studies have examined the one-direction relationship only, whether CSR to tax aggressiveness or tax aggressiveness to CSR. This is the first study examining the role of risk management in moderating the relationship between CSR and tax aggressiveness. This study is useful for corporate management in making CSR and tax aggressiveness strategy. Government can make a regulation that mandates the companies to do risk management activities and disclose their risk management policies and implementation. Shareholders can rely on companies’ disclosures regarding CSR activities because this study supports that firms with higher CSR disclosure have low-level tax aggressiveness. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2090207 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2090207 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2090207 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2090208_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dian Kartika Rahajeng Author-X-Name-First: Dian Kartika Author-X-Name-Last: Rahajeng Title: The ethical paradox in Islamic cooperatives: A lesson learned from scandalous fraud cases in Indonesia’s Baitul Maal Wat Tamwil Abstract: This paper examines the value interplay and governance challenges among cooperatives, particularly operating in an extreme environment such as Indonesia’s BMTs (Islamic cooperatives). BMTs act as a “bridge” for small and medium enterprises to gain financial support unobtainable from more formal financial institutions. BMTs have experienced unprecedented growth in Indonesia. Recently, there has been an alarming increase in the instances and magnitude of fraud in BMTs. This paper is built on micro‐level evidence showing how value creation and disruption lead to fraud in cooperatives. The author focuses on a specific value interplay process to understand how fraud incidents disrupt internalised values and affect organisational governance. The findings indicate the challenges of the overlapping values in cooperatives in extreme organisational settings and the need for better alignment between micro and macro values to minimise fraud. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2090208 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2090208 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2090208 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2093484_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Haixin Ma Author-X-Name-First: Haixin Author-X-Name-Last: Ma Author-Name: Kyunbeom Jeong Author-X-Name-First: Kyunbeom Author-X-Name-Last: Jeong Title: The effects of accounting conservatism on investment decision: Evidence from listed companies in China Abstract: This study investigates the effect of accounting conservatism on corporate investment decisions in China. Specifically, we analyze how accounting conservatism affects a company’s investment decision-making. Furthermore, we examine the difference in this effect of accounting conservatism on investment decision between public and private companies. The results of the analysis are as follows. First, accounting for conservatism can suppress the occurrence of inefficient investments. In a full sample, a public company sample and a private company sample, it shows a negative relationship between accounting conservatism and excessive investment. Second, the deterrent effect of accounting conservatism on corporate inefficient investment in public companies is weaker than in private companies. With these results, we can conclude that even in a special environment like China, accounting conservatism can affect the investment activities of companies and this effect is different depending on the type of the company. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2093484 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2093484 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2093484 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2093485_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Odunayo Magret Olarewaju Author-X-Name-First: Odunayo Magret Author-X-Name-Last: Olarewaju Author-Name: Thabiso Sthembiso Msomi Author-X-Name-First: Thabiso Sthembiso Author-X-Name-Last: Msomi Title: Factors affecting the profitability of reinsurance companies in sub-Saharan Africa: Evidence from dynamic panel analysis Abstract: This study, which analysed the profitability of 42 reinsurers in Sub-Saharan Africa from 1991 to 2020, revealed that various factors such as gross domestic product, competition (HHI), premium growth, investment performance, underwriting risk, and operational efficiency affect the profitability in these companies. This study is quantitative and dynamic using system-generalised method of moments to analyse the data. The study discovered that reinsurers should broaden their services to remain highly competitive and boost their premium growth such that their profitability is sustained. Also, there should be a separate department of qualified professionals overseeing the adequate management of risk before sealing ceding agreement with insurers. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2093485 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2093485 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2093485 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2093486_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rudy M. Ramdhan Author-X-Name-First: Rudy M. Author-X-Name-Last: Ramdhan Author-Name: Alex Winarno Author-X-Name-First: Alex Author-X-Name-Last: Winarno Author-Name: Daniel Kisahwan Author-X-Name-First: Daniel Author-X-Name-Last: Kisahwan Author-Name: Deni Hermana Author-X-Name-First: Deni Author-X-Name-Last: Hermana Title: Corporate social responsibility internal as a predictor for motivation to serve, normative commitment, and adaptive performance among State-owned Enterprises’ employee Abstract: Very drastic environmental changes require the development of an adaptive performance management framework that supports the strengths of the company’s structure. Proving the position of internal CSR as a resource that can solve performance problems needs to be done. This study aims to analyze the role of internal corporate social responsibility as a predictor of motivation to serve, normative commitment, and adaptive performance in Pandemic COVID 19 among State-owned enterprises Employees. The research design used causal studies to test the influence by using a survey of 289 employees holding State-owned Enterprises (SOEs) of the defense industry non-managers who were randomly selected. Findings of research show the motivation for high performance grows in line with the attention and support of the company at the time of pandemic with the existence of internal corporate social responsibility. Normative commitments increase and impact adaptive performance. Performance grows along with the activation of personal norms (moral responsibility) and the activity of individual values as employees in State-owned enterprises. The employees identify themselves as part of an organization that must devote itself to the interests of the state. Internal corporate social responsibility influences adaptive performance both directly and through motivation to serve and normative commitment. Theoretical implications are focused on developing ethical theories that underlie motivation to serve and normative commitments. Practical implications are focused on efforts to realize internal corporate social responsibility based on the foundation that is sourced on environmental ethical awareness. Originality is the contribution of expanding understanding of internal corporate social responsibility functions reviewed from the process to improve performance based on Self-determination theory and norm activation theory. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2093486 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2093486 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2093486 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2093488_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nik Herda Nik Abdullah Author-X-Name-First: Nik Herda Author-X-Name-Last: Nik Abdullah Author-Name: Shamala Krishnan Author-X-Name-First: Shamala Author-X-Name-Last: Krishnan Author-Name: Azliza Azrah Mohd Zakaria Author-X-Name-First: Azliza Azrah Author-X-Name-Last: Mohd Zakaria Author-Name: Grace Morris Author-X-Name-First: Grace Author-X-Name-Last: Morris Title: Strategic management accounting practices in business: A systematic review of the literature and future research directions Abstract: In the last decade, strategic management accounting (SMA) practices have garnered considerable attention from academics and business organizations. SMA is described as the provision and analysis of management accounting data on a company’s product in the markets, its cost structure, and competitors’ costs, as well as the monitoring of the firm’s and its competitors’ strategic positions in these markets over time. SMA techniques have the potential to provide a wide range of benefits for organizations. These techniques include competitor accounting, customer accounting, strategic costing, strategic planning, control and performance management, and strategic decision making. Despite the high potential of SMA for decision making, there are still issues with practical application and a lack of knowledge about using SMA strategically to achieve business goals. Using a systematic literature review approach, the present study aims to provide a critical literature review to identify the motivation to adopt SMA practices; to identify evidence on the usage of SMA practices; to provide a synthesis of the impacts of SMA on business goals, and to identify the knowledge gaps that exist in the current literature about SMA practices and business goals, highlighting the potential benefits, challenges, and opportunities, and presenting a discussion about future research directions. The review’s main contributions are to provide an in-depth discussion of the peer-reviewed literature in which the term SMA is used, as well as a basis for future research and practice. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2093488 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2093488 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2093488 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2094587_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammad Tariq Hasan Author-X-Name-First: Mohammad Tariq Author-X-Name-Last: Hasan Author-Name: Md. Kaium Hossain Author-X-Name-First: Md. Kaium Author-X-Name-Last: Hossain Author-Name: Mohammad Sarwar Rekabder Author-X-Name-First: Mohammad Sarwar Author-X-Name-Last: Rekabder Author-Name: Mohammad Shahansha Molla Author-X-Name-First: Mohammad Shahansha Author-X-Name-Last: Molla Author-Name: Abu Sadat Muhammad Ashif Author-X-Name-First: Abu Sadat Muhammad Author-X-Name-Last: Ashif Title: IFRS adoption and real earnings management in Bangladesh: The role of board characteristics Abstract: The adoption of the international financial reporting standard (IFRS) has become an important research topic and received considerable attention from many empirical researchers worldwide. However, to the best of the authors’ knowledge, it’s one of the very few efforts to examine the relationship between IFRS adoption and real earnings management (REM) with the moderating role of board characteristics (board size, independence, expertise, CEO duality, and gender diversity). The study employs 94 firms listed on the Dhaka Stock Exchange (DSE) for six years, i.e., 564 firm year’s observations, over two time periods as pre (2004–06) and post (2013/14-15/16) adoption of IFRS. The underpinning theory of the study is agency theory, which explains the relationship among variables. To perform regression analysis on balanced panel data, STATA was used with PCSE estimators. The results show that IFRS has a significant negative relationship with REM. Board expertise and gender diversity have a significant negative relationship with REM, whereas CEO duality has a significant positive association with REM. Moreover, it is documented that board size and CEO duality have a significant negative moderating effect on the relationship between IFRS and REM. In contrast, board expertise, board independence, and gender diversity have significant positive moderation. It implies that a strong corporate governance mechanism may help to attain the objectives of IFRS adoption in Bangladesh. Thus, the findings of this study may persuade regulatory authorities in Bangladesh to make corporate governance compliance mandatory with punitive action, which would also act as a guideline for developing countries. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2094587 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2094587 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2094587 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2094588_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kim Quoc Trung Nguyen Author-X-Name-First: Kim Quoc Trung Author-X-Name-Last: Nguyen Title: Determinants of debt maturity structure: Evidence in Vietnam Abstract: This paper examines the determinants of debt maturity structure in listed small and medium enterprises in Vietnam from 2010 to 2019. Agency cost theory, signaling theory, tax-based theory, and matching theory are discussed as platform theories for determining the factors affecting corporate debt maturity structure. Based on those theories and previous research studies, combined with the two-step generalized method of moments regression model, the impact of lagged debt maturity structure, leverage ratio, profitability, firm size, growth opportunities, gross domestic product, and inflation has been demonstrated to be statistically significant at 5%. The contribution of this paper is to define the debt maturity structure of enterprises as dynamic, and the debt maturity structure is adjusted to the optimal structure at the speed of 46%. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2094588 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2094588 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2094588 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2094589_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jabulile Msimango-Galawe Author-X-Name-First: Jabulile Author-X-Name-Last: Msimango-Galawe Author-Name: Buntu Majaja Author-X-Name-First: Buntu Author-X-Name-Last: Majaja Title: Mapping the needs and challenges of SMEs: A focus on the city of Johannesburg entrepreneurship ecosystem Abstract: Entrepreneurship ecosystems have increased in popularity to foster more entrepreneurial activity and, hence, spurring economic growth and employment creation. To explore the state of the City of Johannesburg’s entrepreneurship ecosystem and identify the gaps and weaknesses that cause the ecosystem not to function optimally. This is through the lens of the challenges and needs of entrepreneurs in the city This research was a propagation of this phenomenon within the context of Africa and focusing more specifically on the City of Johannesburg in South Africa. This was a cross-sectional, quantitative study with a sample of 1099 entrepreneurs. Data analysis included aggregating and analysing the data through descriptive statistics, simple observation, comparison, and pattern recognition. The study’s findings showed a map of the City of Johannesburg’s entrepreneurship ecosystem’s issues and how entrepreneurs across different regions are not affected differently by the geographic region. The key challenges were access to markets, equipment, and suppliers, and the critical needs identified were investors, suppliers, and entrepreneurship education. After mapping the challenges and needs of entrepreneurs to the ecosystem framework, it was evident that the three entrepreneurship ecosystem domains which represent the most significant barrier for entrepreneurs in the City of Johannesburg were access to markets, finance, and human capital. It is also found that the spatial divide effect in the city lowers access to markets for entrepreneurs. The study recommends that COJ need to support entrepreneurs in a more structured way taking an integrated approach, so support is not fragmented as it is evident that all is linked within the ecosystem and they all affect each other in tandem, i.e. access to markets, finance and human capital. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2094589 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2094589 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2094589 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2094590_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Krishnan Chandramohan Author-X-Name-First: Krishnan Author-X-Name-Last: Chandramohan Author-Name: CA Dipti Lunawat Author-X-Name-First: CA Dipti Author-X-Name-Last: Lunawat Author-Name: CA Ajay Lunawat Author-X-Name-First: CA Ajay Author-X-Name-Last: Lunawat Title: The impact of diversification on bank stability in India Abstract: We study the concurrent impact of functional, geographic and loan portfolio diversification on the stability of commercial banks in India. The sample of 48 banks includes public sector banks, private sector banks and foreign banks operating in India. The unbalanced panel details operational and financial performance for the decade starting from 2007. We employed a dynamic Generalised Method of Moments (GMM) model to estimate the impact of diversification on bank stability. Two reasons justify the use of this approach. First, it incorporates the persistence in risk and stability, thus far neglected in diversification literature. Second, it addresses the concerns of endogeneity between diversification and stability. We find that all three dimensions of diversification, namely; functional, geographic and loan-portfolio diversification, improve bank stability. Apart from the methodological improvements, the multi-dimensional view of diversification adopted in this paper improves on the existing studies of Indian banks. Our analysis of Indian banks suggests that diversification has helped improve resilience. Our findings encourage policymakers and top management to pursue strategic functional, geographic and loan-portfolio diversification. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2094590 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2094590 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2094590 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2094591_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Huan Huu Nguyen Author-X-Name-First: Huan Huu Author-X-Name-Last: Nguyen Author-Name: Thanh Phuc Nguyen Author-X-Name-First: Thanh Phuc Author-X-Name-Last: Nguyen Author-Name: Anh Nguyen Tram Tran Author-X-Name-First: Anh Nguyen Author-X-Name-Last: Tram Tran Title: Impacts of monetary policy transmission on bank performance and risk in the Vietnamese market: Does the Covid-19 pandemic matter? Abstract: The impact of monetary policy on bank performance and risk is driven by bank individual characteristics and the COVID-19 pandemic, and the joint effect of bank individual factors and the coronavirus has been under-researched so far. To fill this void, this research applies the dynamic two-step system generalized method of moments (S-GMM) estimator to a sample of representative commercial banks on a quarterly basis for a small open emerging market such as Vietnam. We find that monetary policy expansion stimulates both banks’ performance and risk in a COVID-19 pandemic. Interestingly, the effectiveness of monetary policy expansion on banks’ operating outcomes is dependent on the interaction between the heterogeneity of the bank’s balance sheet items and the COVID-19 outbreak. More specifically, the performance-decreasing effects of monetary policy loosening are more pronounced in banks with small size, high liquidity, low capitalization, and high credit risk in the shadow of the COVID-19 crisis. Meanwhile, the risk-increasing impacts of monetary policy easing are conspicuous in well liquid, less capitalized, and high credit risk banks in an uncertain time of the COVID-19 crisis. These results are robust to alternative proxies of monetary policy instruments. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2094591 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2094591 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2094591 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2094854_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kyatmaja Lookman Author-X-Name-First: Kyatmaja Author-X-Name-Last: Lookman Author-Name: Nyoman Pujawan Author-X-Name-First: Nyoman Author-X-Name-Last: Pujawan Author-Name: Reny Nadlifatin Author-X-Name-First: Reny Author-X-Name-Last: Nadlifatin Title: Measuring innovative capability maturity model of trucking companies in Indonesia Abstract: Trucking companies are important part of supply chains, as they connect most of product movements. While a lot of studies have been done to assess supply chain maturity level, very limited studies have been done to specifically address trucking companies. In this study we develop a model and measurement instruments to assess maturity of trucking companies in terms of their innovative capabilities. Innovative capabilities are critical in today's fast technological development such as industry 4.0 and trucking companies have opportunities to use those technologies to play a better role in the supply chain they involve in. We then use the instruments to assess the maturity level of 52 companies that involved in transporting goods using trucks. The results show that the maturity level has a widespread, ranging from the lowest to the highest level, but most of them are in the category of partial maturity to mature. This indicates that most companies have an opportunity to improve their innovative capabilities. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2094854 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2094854 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2094854 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2095887_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Samer Ali Al-Shami Author-X-Name-First: Samer Ali Author-X-Name-Last: Al-Shami Author-Name: Ali Khalifa Mohamed Salim Alsuwaidi Author-X-Name-First: Ali Khalifa Mohamed Salim Author-X-Name-Last: Alsuwaidi Author-Name: Suriati Akmal Author-X-Name-First: Suriati Author-X-Name-Last: Akmal Title: The effect of entrepreneurial orientation on innovation performance in the airport industry through learning orientation and strategic alignment Abstract: In a highly competitive market and global economy, innovation is often recognised as the pinnacle of success and one of the most critical components. Entrepreneurial orientation has been recognised as an effective development strategy to advance innovation performance. Nevertheless, innovation research in the airport industry through entrepreneurial orientation has not received adequate attention. In addition, the development of innovation requires a dynamic change in strategic alignment and learning capacity. Nonetheless, the literature still lacks studies explaining how entrepreneurial orientation influences innovation performance through strategic alignment and learning orientation in the airport industry. Therefore, the present study aimed to examine the relationship between entrepreneurial orientation and innovation performance through the mediating effect of strategic alignment and learning orientation in the Dubai airport. A questionnaire was distributed to 413 employees from three main departments. The research findings revealed a significant positive relationship between entrepreneurial orientation and innovation performance. The findings also exposed that strategic alignment and learning orientation mediate the above relationship. Theoretically, this study extends the dynamic capabilities theory by providing an empirical model explaining how to dynamically improve innovation performance in the airport through the entrepreneurial orientation mediated by strategic alignment and learning orientation. Practically, this study also introduces a model that assists the managers in developing employees’ entrepreneurial capabilities and airport information technology (IT) alignment and learning that are important to improve airport innovation performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2095887 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2095887 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2095887 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2095888_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ala’a Azzam Author-X-Name-First: Ala’a Author-X-Name-Last: Azzam Author-Name: Salem Alhababsah Author-X-Name-First: Salem Author-X-Name-Last: Alhababsah Title: Does state ownership affect R&D investments? Evidence from China Abstract: This study provides up-to-date evidence concerning the relationship between government ownership and R&D investments in the Chinese context. Using a large sample comprised of 15,138 observations from A-share firms traded on the Shanghai and Shenzhen stock exchange between 2009 and 2018, the findings show that government ownership has a positive impact on R&D investment decisions. Furthermore, a supplementary test confirms that government ownership has also a positive impact on board monitoring intensity, as measured by the frequency of board meetings. This study injects the literature with fresh evidence on the role of state ownership in R&D investment in China, especially after the most recent wave of privatization, namely Split-Share Structure Reform (SSSR) which started in 2005. The results of this study have implications for different stakeholders as they do not support the common impression regarding the negative impact of state ownership on business outcomes. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2095888 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2095888 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2095888 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2095950_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hai Ho Nguyen Author-X-Name-First: Hai Author-X-Name-Last: Ho Nguyen Author-Name: Bang Nguyen-Viet Author-X-Name-First: Bang Author-X-Name-Last: Nguyen-Viet Author-Name: Yen Thi Hoang Nguyen Author-X-Name-First: Yen Thi Author-X-Name-Last: Hoang Nguyen Author-Name: Tin Hoang Le Author-X-Name-First: Tin Author-X-Name-Last: Hoang Le Title: Understanding online purchase intention: the mediating role of attitude towards advertising Abstract: Recognizing the growth of Facebook and advertising on this platform in an emerging market, we conducted a study on the impact of Facebook advertising characteristics on the market’s purchase intention. This study attempts to identify and test key factors that have a direct impact on customer online purchase intention for advertised products, and examines the mediating role of attitude towards advertising. In addition, for factors that have been shown in previous studies to have a direct impact on consumer purchase intention, such as entertainment, credibility, and personalization, the direct effects are also included in the model for further consideration. This study follows a quantitative approach through interviews with 477 participants. The questionnaires were distributed to the respondents by interviewers at milk tea and coffee shops in Ho Chi Minh City, Vietnam’s largest city. Data were analyzed through structural equation modelling. Empirical results have shown an indirect effect of informativeness, privacy concerns, and irritation on purchase intention through attitudes towards advertising, however, the factors interact, personalization, entertainment, and credibility do not show an impact on attitudes towards advertising. Finally, factors such as entertainment, personalization, and credibility of Facebook ads are also found to have a significant positive effect on purchase intention. This study was successful in developing an empirical model for understanding online purchase intention with the mediating role of attitude towards advertising in emerging markets, specifically Vietnam. Therefore, the study provides essential insights for firms and marketers investigating issues related to online purchase intentions, and attitudes towards advertising. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2095950 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2095950 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2095950 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2096263_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nam Hai Pham Author-X-Name-First: Nam Hai Author-X-Name-Last: Pham Author-Name: Tri M. Hoang Author-X-Name-First: Tri M. Author-X-Name-Last: Hoang Author-Name: Nhung Thi Hong Pham Author-X-Name-First: Nhung Thi Hong Author-X-Name-Last: Pham Title: The impact of capital structure on bank profitability: evidence from Vietnam Abstract: The purpose of this research is to determine the effect of capital structure on the profitability of Vietnamese commercial banks. Specifically, it investigates the relationship between capital structure and profitability using an imbalanced panel data set of Vietnamese commercial banks from 2012 to 2018, a critical period for implementing the Prime Minister’s decision (254/QD-TTg) on restructuring the Vietnamese commercial banking system. To depict the capital structure of Vietnamese commercial banks, the authors employ customer deposits and non-deposit liabilities. The study findings, based on a dataset of 30 Vietnamese commercial banks, indicate that customer deposits have a negative effect on bank profitability, whereas non-deposit liabilities have a positive effect on bank profitability. Study findings imply that Vietnamese commercial banks should conduct more thorough and equitable evaluations before lending to assure the quality of both assets and loans. Additionally, it is essential to conduct a more thorough analysis of investment projects and long-term loans to assure the bank’s asset quality. This study contributes to the existing literature by examining how capital structure affects the profitability of Vietnamese commercial banks, an area where prior research has been deficient. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2096263 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2096263 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2096263 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2096800_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Min-Ho Son Author-X-Name-First: Min-Ho Author-X-Name-Last: Son Author-Name: Kyunbeom Jeong Author-X-Name-First: Kyunbeom Author-X-Name-Last: Jeong Title: The informational role of aggregate accounting earnings and their components in predicting GDP growth – evidence from Korea Abstract: Research on the information value of accounting data has been mainly conducted from the perspective of individual companies and the capital market. However, in recent years, the area has been expanding to an aggregate perspective and the analysis of the relationship with the macro economy. Among them, research on the relationship between aggregate accounting earnings and GDP is drawing special attention. Studies on this have also focused mainly on identifying the relationship between gross accounting net income and GDP growth rate itself. It is difficult to find an in-depth analysis of the source and path of aggregate accounting earnings exerting predictive power as a leading indicator of GDP growth. This study tries to contribute to deepen and expand an accounting research flow related to aggregate accounting earnings by investigating what information factors of aggregate accounting earnings and how the information factors of those act, for companies listed in the Korea Stock Exchange. To this end, this study divides the aggregate accounting earnings and GDP growth rate into sub-elements, and then checks the existence and working path of predictive power through regression analysis. As a result, we find that aggregate accounting earnings have predictive power over the future GDP growth rate, and it is confirmed that the combined effect between the future information of aggregate accruals and the historical information of aggregate operating cash flow is the source of predictive power. In addition, the predictive power for GDP growth rate of aggregate accounting earnings exert through both consumption and investment paths, and the investment path consistently shows higher predictive power for GDP growth rate than consumption path. Through these results, it is expected to increase interest and understanding in enhancing the connection between the national account system and corporate accounting, and to highlight the usefulness of accounting information as basic data for macroeconomic statistics and policy proposals. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2096800 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2096800 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2096800 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2096804_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rehana Naheed Author-X-Name-First: Rehana Author-X-Name-Last: Naheed Author-Name: Sohail Rizwan Author-X-Name-First: Sohail Author-X-Name-Last: Rizwan Author-Name: Muhammad Jawad Author-X-Name-First: Muhammad Author-X-Name-Last: Jawad Author-Name: Munazza Naz Author-X-Name-First: Munazza Author-X-Name-Last: Naz Title: The role of the boards’ financial expertise in the investment dynamics of businesses in emerging markets Abstract: This study examines the impact of the financial expertise of the board of directors (BOD’s) on the investment decisions of firms by integrating Sarbanes-Oxley (SOX) regulations. The study has taken into account two emerging markets China and Pakistan from 2009-2020 with 8000 and 1120 firm-year observations respectively. The study has used fixed effect, random effect, and generalized method of moments (GMM) estimation techniques. The findings of the study are twofold. Firstly, BFE is positively related to firm investment and shows that financial experts on the board help firms to access financial resources for the firms. Secondly, the sub-sample results show the impact of BFE on investment is more profound for the firms that are large, financially unconstrained, with a strong balance sheet position, and faceless competition. This study introduces BFE as a contributing factor in the investment decisions of the firm. To the researchers’ best knowledge, no previous study has focused on BFE as a contributing factor in firms’ investment. The findings of the study are following the resource-based view. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2096804 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2096804 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2096804 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2096998_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nargis Dewan Author-X-Name-First: Nargis Author-X-Name-Last: Dewan Author-Name: Md Billal Hossain Author-X-Name-First: Md Billal Author-X-Name-Last: Hossain Author-Name: Gwi-Gon Kim Author-X-Name-First: Gwi-Gon Author-X-Name-Last: Kim Author-Name: Anna Dunay Author-X-Name-First: Anna Author-X-Name-Last: Dunay Author-Name: Csaba Bálint Illés Author-X-Name-First: Csaba Bálint Author-X-Name-Last: Illés Title: Transportation Mobile Applications Adoption Behavior Does Affect Overseas Residents' Life Satisfaction: Involvement as A Moderator Abstract: Mobile application acceptance is an emerging research area that gained wide-spread popularity. Managerially important but the overlooked aspect is mobile applications adoption effect on overseas resident’s life satisfaction. Travel applications make users’ life easier with a smooth travel satisfaction that contributes to life satisfaction. The users who perceive applications useful and easy to use are satisfied with life in South Korea. Moderating effects of travelers’ involvement between three types of transportation applications and perceived usefulness and ease of use, where people use mobile applications before and during traveling, to fulfill travel needs, location detail, and to make the right arrangements were identified as moderator of technology adoption model (TAM). Data collected from 400 users conclude that relation of usefulness with travel satisfaction is not significant while residents perceive ease of use were significant determinants of travel satisfaction. TAM acceptance influences travel satisfaction which provides more feeling too satisfied from life. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2096998 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2096998 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2096998 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2097620_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rashidul Islam Author-X-Name-First: Rashidul Author-X-Name-Last: Islam Author-Name: Ziaul Haque Author-X-Name-First: Ziaul Author-X-Name-Last: Haque Author-Name: Rehnuma Hoque Moutushi Author-X-Name-First: Rehnuma Hoque Author-X-Name-Last: Moutushi Title: Earnings quality and financial flexibility: A moderating role of corporate governance Abstract: The aim of this study is primarily to demonstrate how earnings quality is an influential determinant of financial flexibility. Secondly, how earnings quality affects financial flexibility. And finally, to provide evidence of the role of corporate governance between earnings quality and financial flexibility composing overall corporate governance index (CG-INDEX). This study considered unbalanced panel data from the year 2007 to 2020 from the database CSMAR yielding 14,088 firm-year observations. This study used liquidity as the proxy of financial flexibility, and also used a comprehensive index of corporate governance constructed by adopting the principal component analysis and STATA has been used for analyzing data. The study used System GMM regression for analysis and controls endogeneity by applying lag financial flexibility as an instrumental variable. The empirical results reveal that poor earnings quality significantly negatively influences the level of corporate financial flexibility. The results also demonstrate that corporate governance can significantly positively moderate the relationship between earnings quality and financial flexibility. This suggests that when the earnings quality is poor, firms are less likely to be financially flexible in holding liquidity. More specifically, firms with poor earnings quality will reduce their financial flexibility of firms; hence, firms need to provide high-quality earnings in order to be more financially flexible. Earnings quality is an important factor, which led the author to examine how earnings quality influences financial flexibility. Under the views of agency theory and positive accounting theory, poor earnings quality is a source of amplified shareholder’s concern of increased informational asymmetry, which may adversely affect the firm’s financial flexibility. Conversely, higher earnings quality reduces the information asymmetry which leads to higher financial flexibility. This study provides a way how to achieve financial flexibility with the assistance of corporate governance which is essential to combat financial crises and smooth business operations successfully. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2097620 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2097620 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2097620 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2098636_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ayman Hassan Bazhair Author-X-Name-First: Ayman Author-X-Name-Last: Hassan Bazhair Author-Name: Mohammed Naif Alshareef Author-X-Name-First: Mohammed Author-X-Name-Last: Naif Alshareef Title: Dynamic relationship between ownership structure and financial performance: a Saudi experience Abstract: This research examines the dynamic association between ownership structure and financial performance of Saudi non-financial listed firms covering 2010 to 2019. The paper employed the GMM framework and analysed the balanced panel data of 100 companies operating in the Saudi non-financial sector. The dynamic model specification signifies that Saudi firms gradually adjust to their optimum performance level due to changes in their ownership structure. Further, the analysis from the present investigation strongly suggests that managerial shareholding is negatively related to financial performance. However, family and government ownership positively impact the firms’ financial performance. Our findings appear robust using different measures of financial performance such as ROA, ROE, ROCE, and ROS. The findings lend credence to the arguments of agency theory, stewardship, and stakeholder perspectives that ownership structure is an important governance mechanism capable of influencing organisational outcomes. Consequently, Saudi regulatory authorities should formulate policies that may incentivise firms to embrace more family and government shareholdings to strengthen corporate governance practices for better financial performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2098636 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2098636 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2098636 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2098637_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tilahun Aemiro Tehulu Author-X-Name-First: Tilahun Aemiro Author-X-Name-Last: Tehulu Title: Institutional quality and credit growth: “Sand” or “grease” effect? Evidence from microfinance institutions Abstract: This article examines the effect of institutional quality on the credit growth of Microfinance Institutions (MFIs) in sub-Saharan Africa (SSA). This paper uses a panel dataset of 131 MFIs across 31 SSA countries spanning 2004–2018 and applies the Arellano-Bover/Blundell-Bond two-step Generalized Method of Moments (GMM) Windmeijer bias-corrected standard errors to estimate the parameters. The study reveals that institutional quality is an important factor in the credit growth of MFIs. We uncover new and interesting evidence that political stability “sands the wheels” of credit growth of MFIs, implying that MFIs operating in more politically stable countries tend to be more risk averse and limit credit supply. On the other hand, the rule of law “greases the wheels” of credit growth of MFIs, suggesting that MFIs expand credits more when the rule of law is stronger. We also uncover that credit growth is linked to regulatory quality/government effectiveness positively, but not statistically significant. Similarly, voice and accountability and control of corruption do not have significant effects on MFI credit growth. The findings have several useful implications as discussed in the paper. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2098637 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2098637 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2098637 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2098638_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rabia Ihsan Author-X-Name-First: Rabia Author-X-Name-Last: Ihsan Author-Name: Sumayya Chughtai Author-X-Name-First: Sumayya Author-X-Name-Last: Chughtai Author-Name: Amna Shahzad Author-X-Name-First: Amna Author-X-Name-Last: Shahzad Author-Name: Shoaib Ali Author-X-Name-First: Shoaib Author-X-Name-Last: Ali Title: Does green finance matter for environmental safety? empirical evidence from the atomic power states Abstract: The heightened risk of global warming has attracted the special attention of researchers and policymakers towards the linkage between economic growth and environmental protection. Thus, this study examines the effects of FDI inflow, GDP, trade openness, urbanisation level, and nuclear energy consumption on environmental pollution factor CO2 emissions by using the STIRPAT model (1997). Furthermore, this study also examines the moderating role of green financing by analysing the data of eight nuclear power states from 2008 to 2019. The results revealed that foreign direct investment, gross domestic product, and urbanisation as increased contributors to CO2 emissions, thus damaging the environment. Whereas trade openness, nuclear energy consumption, and green financing have an inverse relation with CO2 which means they positively contribute to the environment of the nuclear power states. The outcomes also reveal that green financing negatively moderates the relationships and positively contributes toward environmental safety (reduces CO2). The findings have paved the way for the regulators to increase their focus on green finance to play a positive role in environment preservation and conservation alongside economic growth. Not only that, but the results also imply that the policymakers should direct their efforts to promote nuclear energy production and consumption to cater to the surging energy needs. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2098638 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2098638 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2098638 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2098639_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ilhamda Azis Author-X-Name-First: Ilhamda Author-X-Name-Last: Azis Author-Name: Iman Harymawan Author-X-Name-First: Iman Author-X-Name-Last: Harymawan Author-Name: Mohammad Nasih Author-X-Name-First: Mohammad Author-X-Name-Last: Nasih Title: The involvement of Ex-Military commissioners and the selection of industry specialist auditors Abstract: This study aims to examine the relationship of military connections in the form of company commissioners with retired military backgrounds to the selection of industrial specialist auditors. The sample selection technique we use is a purposive sampling technique with several criteria. This study uses a sample of 618 public companies listed on the Indonesia Stock Exchange from 2016–2018. This study employs logistic regression analysis used through the STATA 14 application to test the hypotheses. This study found that companies with retired military commissioners had a significant positive effect on the selection of industrial specialist auditors. This research contributes to the literature on military connections and the selection of industry specialist auditors, especially in Indonesia. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2098639 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2098639 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2098639 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2099605_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Imanda Firmantyas Putri Pertiwi Author-X-Name-First: Imanda Firmantyas Author-X-Name-Last: Putri Pertiwi Author-Name: Hadri Kusuma Author-X-Name-First: Hadri Author-X-Name-Last: Kusuma Author-Name: Kumala Hadi Author-X-Name-First: Kumala Author-X-Name-Last: Hadi Author-Name: Johan Arifin Author-X-Name-First: Johan Author-X-Name-Last: Arifin Author-Name: Ika Yoga Author-X-Name-First: Ika Author-X-Name-Last: Yoga Author-Name: Auliya Zakky Fahma Author-X-Name-First: Auliya Author-X-Name-Last: Zakky Fahma Title: Isomorphism of integrated reporting’s sustainability embeddedness: evidence from Indonesian listed companies Abstract: This study aimed to discover to what extent listed companies in Indonesia respond to the sustainability embeddedness of integrated reporting (SE of IR) as the world’s latest reporting trend. Furthermore, this research also investigated the isomorphism predictors of the SE of IR adoption rate. The data was incorporated into the annual statements of 322 companies listed on the Indonesia Stock Exchange from 2014 to 2019. The panel data procedure employed 1932 observation. Descriptive statistics were used to answer the companies’ responses to SE of IR adoption levels. Inferential statistics, including multivariate and univariate analysis, are conducted to discover the isomorphism predictors of SE of IR adoption. As the novelty of this research, the political connection proved to be an effective coercive isomorphism mechanism. Other variables that significantly influenced the adoption of IR are the board’s professionalism and the company’s participation in sustainability awards. Both variables represent normative isomorphism. In contrast, the parent company as the variable of mimetic isomorphism had no significant effect on SE of IR adoption. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2099605 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2099605 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2099605 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2099607_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mzwandile Mbambo Author-X-Name-First: Mzwandile Author-X-Name-Last: Mbambo Author-Name: Odunayo Olarewaju Author-X-Name-First: Odunayo Author-X-Name-Last: Olarewaju Author-Name: Thabiso Sthembiso Msomi Author-X-Name-First: Thabiso Sthembiso Author-X-Name-Last: Msomi Title: Factors influencing accounting research output in South Africa’s universities of technology Abstract: This study examines factors influencing accounting research output in universities of technology (UoTs) in South Africa by employing descriptive statistics. The study applied a quantitative research method and primary data was used to compile information. The data was collected by using a 4 Likert scale closed-ended questionnaire. The questionnaire was administered to one hundred accounting academics across the six UoTs in South Africa. Descriptive and inferential statistics such as multivariate regression was used to analyse the data. The findings show that research funding (t = 3.125, p < 0.002, β = 0.277) and research policies (t = 4.740, p < 0.000, β = 0 .453) positively and significantly affect research output while the enabling environment was negative and insignificant (t = −0.613, p > 0.5, β = −0.055). Based on the inverse effect of the enabling environment on accounting research output, it was recommended that the environment influencing research activities needs to be strengthened to promote research culture among accounting academics in UoTs. More so, more institutional support for research is needed such as allocating research grants/funds to academic staff and managing workload to give room to research activities. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2099607 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2099607 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2099607 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2100616_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Parizad Phiroze Dungore Author-X-Name-First: Parizad Phiroze Author-X-Name-Last: Dungore Author-Name: Kulbir Singh Author-X-Name-First: Kulbir Author-X-Name-Last: Singh Author-Name: Rajesh Pai Author-X-Name-First: Rajesh Author-X-Name-Last: Pai Title: An analytical study of equity derivatives traded on the NSE of India Abstract: To analyze day trading dynamics for Nifty Index futures and options contracts, a detailed study is steered to understand the quantum of volume traded and how volume traded affects the underlying volatility. Day trades are about 30% and 46% of the total trades for futures and options contracts, respectively. This signifies high volatility. Volume traded by individuals is bulk compared to other categories for both intraday and non-day trades. This study estimates the volatility volume dynamics. Volatility is assessed by the minimum-variance unbiased estimator. This method, independent of the drift and opening jumps, provides estimates of the least variance for more accuracy. Volume is segmented into a number of trades and average trade size. To understand the effect of volume, trade size and inventory on volatility, we use the logit regression function. For non-day Nifty Index futures contracts, low volumes are traded as opposed to high volumes for day trades, suggesting high speculative activity. For options contracts, the volume volatility estimates although significant are weak compared to futures contracts. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2100616 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2100616 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2100616 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2101243_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Le Huu Tuan Anh Author-X-Name-First: Le Huu Tuan Author-X-Name-Last: Anh Author-Name: Nguyen Vinh Khuong Author-X-Name-First: Nguyen Vinh Author-X-Name-Last: Khuong Title: Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA Abstract: The study explores the relationship between gender diversity board (GDB) and earnings management (EM) with state-ownership (SOE) and firm growth as moderating factors. Based on the data of 404 Vietnamese listed firms in 2015–2019, the feasible generalized least squares (FGLS) method and further tests are employed to confirm the results. Furthermore, this research compares the results of multiple regression analysis (MRA) with a recently developed panel data fuzzy-set qualitative comparative analysis technique (fsQCA). The findings suggest that women on board (WOB) is negatively related to accrual based earnings management (AEM), while positive relationships are found with the real earnings management (REM) one. Besides, firms have high proportion of SOE reduce the monitoring role of WOB in detering EM. For companies that had the increase in revenue, WOB shows a positive and insignificant relationship to AEM as well as REM, respectively. The fsQCA results highlight the configuration of WOB, SOE, FG, and other board characteristic proxies that lead to the EM’s behavior. In short, the moderating role of SOE and revenue expansion is validated. This study adds to the scholarly literature on accounting and corporate governance (CG) by providing empirical evidence from the context of an emerging market, Vietnam. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2101243 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2101243 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2101243 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2101315_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Phong Nguyen Author-X-Name-First: Nguyen Phong Author-X-Name-Last: Nguyen Author-Name: Tu Thanh Hoai Author-X-Name-First: Tu Author-X-Name-Last: Thanh Hoai Title: The impacts of digital transformation on data-based ethical decision-making and environmental performance in Vietnamese manufacturing firms: The moderating role of organizational mindfulness Abstract: Using the contingency theory of decision-making and a natural-resources-based view (NRBV) of the firm, we developed and tested a moderated mediation model examining (1) the impact of digital transformation on environmental performance (EP) via the mediating mechanism of data-based ethical decision-making (DEDM) and (2) the moderating role of organizational mindfulness in the effect of digital transformation on DEDM. The results of an analysis of 466 Vietnamese manufacturing firms indicate that DEDM mediates the impact of digital transformation on environmental performance. Moreover, the positive relationship between digital transformation and DEDM grows stronger as an organization’s mindfulness level increases. The findings contribute to a more nuanced understanding of how digital transformation and organizational mindfulness play a vital role in environmental management practices. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2101315 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2101315 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2101315 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2101323_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Beatrice Sarpong-Danquah Author-X-Name-First: Beatrice Author-X-Name-Last: Sarpong-Danquah Author-Name: Kwasi Oko-Bensa-Agyekum Author-X-Name-First: Kwasi Author-X-Name-Last: Oko-Bensa-Agyekum Author-Name: Emmanuel Opoku Author-X-Name-First: Emmanuel Author-X-Name-Last: Opoku Title: Corporate governance and the performance of manufacturing firms in Ghana: Does ownership structure matter? Abstract: This study investigates the moderating role of ownership structure in the nexus between corporate governance and the financial performance of manufacturing firms in Ghana. The study uses GLS regression to analyze a panel dataset of 7 manufacturing firms over 14 years. We find a positive and significant effect of board size, audit committee independence, and size on firm performance. We, however, find a negative relationship between board remuneration and performance. We observe that block ownership moderates the relationship between board size, board independence, and the financial performance of manufacturing firms. Block shareholdings of the listed manufacturing firms in Ghana play a significant moderating role in the corporate governance-firm performance nexus. This study provides key insights into the influence of block shareholders on corporate governance activities and the eventual impact on the financial performance of manufacturing firms in Ghana, a phenomenon that has not been examined in the literature. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2101323 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2101323 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2101323 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2101326_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Agoestina Mappadang Author-X-Name-First: Agoestina Author-X-Name-Last: Mappadang Author-Name: Khusaini Khusaini Author-X-Name-First: Khusaini Author-X-Name-Last: Khusaini Author-Name: Melan Sinaga Author-X-Name-First: Melan Author-X-Name-Last: Sinaga Author-Name: Elizabeth Elizabeth Author-X-Name-First: Elizabeth Author-X-Name-Last: Elizabeth Title: Academic interest determines the academic performance of undergraduate accounting students: Multinomial logit evidence Abstract: Academic performance is important for students as a result of educational experience in colleges to represent knowledge, skills, and attitudes. Academic performance becomes one of the key factors in determining students’ success in their future careers. This research aimed to assess student’s academic interest, learning attitude, and learning quality as well as control variables for the academic performance improvement of undergraduate students in Indonesia. This research employed a cross-section survey design to 872 samples gained by disproportionate random sampling. The research instruments were tested for their validity and reliability. The multinomial logit regression model was employed to analyze academic performance. The results of the research showed that academic interest was proved to determine significantly the academic performance. However, the learning attitude and learning quality did not contribute to the student’s academic performance. High academic interest students possessed a bigger chance to have better academic performance. Meanwhile, learning attitude and learning quality indicated otherwise, decrease the students’ academic performance. The results of this study contributed to the universities’ management to manage innovative and learning activities to promote accounting students’ academic interest in continuing better learning. The universities’ leaders should fulfill the infrastructure and learning facilities needed by lecturers to maintain learning quality. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2101326 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2101326 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2101326 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2101327_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Irwan Taufiq Ritonga Author-X-Name-First: Irwan Taufiq Author-X-Name-Last: Ritonga Author-Name: Vogy Gautama Buanaputra Author-X-Name-First: Vogy Gautama Author-X-Name-Last: Buanaputra Title: Developing rules of thumb for the financial conditions of city livability: a study of municipal governments in Indonesia Abstract: This study aims to develop rules of thumb for the financial conditions of city livability. These rules will provide a practical guide for local government leaders managing local government finances on how to realize a livable city. This study identifies three indicators for the financial conditions that characterize a city’s livability, namely its operating capacity, financial flexibility, and commitment to maintain services. The standards for each of these three indicators is 1.20 times for the operating capacity ratio, 0.18 times for the financial flexibility ratio, and 0.25 times for the commitment to maintain services ratio. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2101327 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2101327 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2101327 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2101418_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Josephat Lotto Author-X-Name-First: Josephat Author-X-Name-Last: Lotto Title: Households’ saving pattern and behaviour in East Africa Abstract: This paper aims at examining the influence of households’ demographic characteristics on their savings behavior in the East African region. The findings show that nearly people of all gender and age category in East Africa practice life cycle model of savings behavior. It is concluded from the analysis that the preference of savings motive differs from one country to another. However, it is shown that education is highly ranked in all countries as the most preferred savings motive with old-age savings motive ranking the least. Furthermore, the results from cross-tabulation reveal that male-headed households save more often for business purpose than their counterparts female-headed households, in almost all countries; younger head of households save more frequently for business purpose than older ones; and those heads of households with higher income save less frequently for business purpose compared to households whose heads have lower income. Overall, it is concluded that the households’ savings are mostly used for precautionary motives. This implies inadequate social schemes and insurance services in the region. Subsequently, the governments of the East African region are encouraged to improve the health and insurance systems of their respective countries to enhance the income status and lives of their citizens. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2101418 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2101418 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2101418 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2102124_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tri D. Le Author-X-Name-First: Tri D. Author-X-Name-Last: Le Author-Name: Hoang Duc Tran Author-X-Name-First: Hoang Author-X-Name-Last: Duc Tran Author-Name: Thi Que Huong Hoang Author-X-Name-First: Thi Que Huong Author-X-Name-Last: Hoang Title: Ethically minded consumer behavior of Generation Z in Vietnam: The impact of socialization agents and environmental concern Abstract: With a young population structure, young consumers in Vietnam have been becoming a driving force and a major purchasing power behind the economic development. While ethical issues associated with consumerism have been a topic of discussion in the society, young consumers have stepped up to the plate by showing a positive support for being ethical consumers. It is still unclear, however, whether they are willing to actualize their perspective, as the alleged attitude—behavior gap is still commonplace. This research attempted to examine the influence of socialization agents and environmental concern on the ethically minded consumer behavior (EMCB) of young consumers by drawing on the socialization framework. The context of this research is Generation Z in Vietnam, the generation who has been growing up with technology but has been received lack investigation. With a sampling of 230 young consumers based in Ho Chi Minh City, results demonstrate that intimate relationships have a significant impact on young consumers’ behavior towards dimensions of EMCB. In particular, family and peers exert substantial effect on young consumers’ tendency to pay more for an ethical product as well as to purchase eco-friendly goods. Media, on the contrary, is not a significant determinant. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2102124 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2102124 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2102124 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2102127_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Appiah Michael Karikari Author-X-Name-First: Appiah Michael Author-X-Name-Last: Karikari Author-Name: Paul Kwaku Tettevi Author-X-Name-First: Paul Kwaku Author-X-Name-Last: Tettevi Author-Name: Newman Amaning Author-X-Name-First: Newman Author-X-Name-Last: Amaning Author-Name: Emmanuel Opoku Ware Author-X-Name-First: Emmanuel Author-X-Name-Last: Opoku Ware Author-Name: Charles Kwarteng Author-X-Name-First: Charles Author-X-Name-Last: Kwarteng Title: Modeling the implications of internal audit effectiveness on value for money and sustainable procurement performance: An application of structural equation modeling Abstract: The Government of Ghana spends approximately seventy percent of its annual budget on the procurement of goods, services, and public works. The Public Procurement Acts (Act 663, and Act, 914) were established to regulate public procurement activities and ensure transparency, accountability, and Value for Money (VFM) in the procurement processes. Contrariwise, the extent of misappropriations of public funds in Ghana by public officials has reached an all-time high. To address this concern, our paper is aimed to develop a model to explain the extent to which Internal Audit Effectiveness (IAE) drives VFM, and Sustainable Public Procurement (SPP). This paper is a cross-sectional survey-based study involving public agencies in Ghana. The population of the study comprised 72 District Assemblies across the Greater Accra and Ashanti regions. Stratified sampling technique has been used to randomly select 200 participants comprising internal auditors, procurement officers, accountants, and finance officers for the study. Smart-PLS software and the Structural Equation Modelling (SEM) approach have been used to analyze the survey data, and test the hypotheses of the study. The study has revealed that internal audit competency, internal audit independence, external auditors’ role, and top management support are the main determinants of IAE. Again, our mediation analysis has revealed that IAE drives both VFM and SPP. The results have further shown that an increase in VFM positively affects SPP. These results have implications for the reinforcement of internal audit agency regulations of 2003 (Act 658) and public procurement act 2003 (Act 663) and the amended Act 2016 (Act 914). Again, the results have extended exciting knowledge on the IAE by linking it up with SPP and VFM in a developing country context where such studies still remain fuzzy. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2102127 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2102127 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2102127 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2102129_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abigail Padi Author-X-Name-First: Abigail Author-X-Name-Last: Padi Author-Name: Wilberforce Owusu Ansah Author-X-Name-First: Wilberforce Owusu Author-X-Name-Last: Ansah Author-Name: Mahmoud Abdulai Mahmoud Author-X-Name-First: Mahmoud Abdulai Author-X-Name-Last: Mahmoud Title: Corporate entrepreneurship and employees’ competencies: Do employees’ perceived feasibility and desirability matter? Abstract: The purpose of the study was to investigate the influence of antecedents of corporate entrepreneurship (CE) on competencies of employees of Small and Medium Scale Enterprises (SMEs) in Sekondi-Takoradi Metropolis, considering the respective mediating and moderating roles of employees’ perceived feasibility and desirability. A cross-sectional and descriptive survey design that makes use of quantitative approach was used. A sample of 449 employees of SMEs in the Metropolis was used. Computer method of simple random sampling technique was used to select the firms and the employees. Questionnaire was used to collect the data. Pearson product moment correlation, hierarchical multiple regression, mediation and moderation analyses were used to analyse the data. It was revealed that when employees perceive organisational and environmental factors in positive terms, they are likely to believe that they possess the necessary skills and abilities required to be successful in undertaking a task which will in turn boost the level at which they want to become an intrapreneur. It was recommended to owners/managers of SMEs to ensure that they champion innovative ideas, recognise employees who articulate good ideas, and provide the necessary resources to all employees to help boost their corporate entrepreneurial actions. This study was successful in developing an empirical model for understanding the influence corporate entrepreneurship has on employees’ competencies and the mediating and moderating roles of perceived feasibility and desirability, respectively, on the relationship between CE and employees’ competencies. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2102129 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2102129 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2102129 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2102791_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Wei Xie Author-X-Name-First: Wei Author-X-Name-Last: Xie Author-Name: Charlie Chen Author-X-Name-First: Charlie Author-X-Name-Last: Chen Author-Name: Juthamon Sithipolvanichgul Author-X-Name-First: Juthamon Author-X-Name-Last: Sithipolvanichgul Title: Understanding e-commerce customer behaviors to use drone delivery services: A privacy calculus view Abstract: Drone delivery is an emerging service at the early adoption stage. It is imperative to understand what it takes for the public to accept such emerging services. This study asks what mechanism influences people’s switching intention in e-commerce drone delivery services. A 7 points Likert scale questionnaire were developed after the two rounds of pretest and a total of 83 surveys were collected from a business school in USA. This study applies privacy calculus theory and technology anxiety in innovation to develop a research model. An empirical survey and structural equation modeling analysis with SmartPLS and a consistent PLS algorithm are used to understand the hedging effect of relative advantages of drone delivery services and technology anxiety on the switching intention of e-commerce consumers. Theoretically, this research adds the e-commence literature, suggesting that people appreciate drone delivery’s speed and environmental protection advantages. However, privacy risk severity and vulnerability are not significant predictors of technology anxiety, negatively impacting switching intention. This study also provided practical contribution to improve the service development of e-commerce company to deliver their products to their customers with the most efficient resources being used. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2102791 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2102791 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2102791 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2104431_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bhumiphat Gilitwala Author-X-Name-First: Bhumiphat Author-X-Name-Last: Gilitwala Author-Name: Amit Kumar Nag Author-X-Name-First: Amit Kumar Author-X-Name-Last: Nag Title: Understanding effective factors affecting brand equity Abstract: The purpose of this research is to know the most effective factor that has a relationship with the brand equity of Disney at Disney shop, DLF Mall, Noida, India. The factors that are tested in this research include brand awareness, brand image, perceived quality, brand association, and brand loyalty. A convenient sampling technique was used to collect data from 400 respondents by using online questionnaires. The questionnaire was sent to the people who had visited Disney shop, DLF Mall, Noida, India. The reliability and validity of various factors affecting the brand equity of Disney were examined by confirmatory factor analysis and structural equation modelling. This research found that brand image has the highest relationship and is able to create brand equity for Disney the most, whereas perceived quality and brand association have a low relationship with the brand equity of Disney. In addition, brand awareness has a negative effect on brand equity with a regression weight of-0.086. This research has implications for the brand equity of Disney. There are five factors that can be related to the brand equity of Disney. These five factors are brand awareness, brand image, perceived quality, brand association and brand loyalty. This research helps to develop an insight about the most important factor having an impact on the brand equity of Disney at Disney shop. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2104431 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2104431 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2104431 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2104439_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Panitharn Juntongjin Author-X-Name-First: Panitharn Author-X-Name-Last: Juntongjin Title: Does involvement matter in S-Commerce? The integrated role of emotion to explain satisfaction and loyalty in S-commerce for low vs high involvement products Abstract: This paper investigates satisfaction and loyalty in social commerce by integrating the role of emotion as a mediating variable and level of involvement as a moderating variable. Based on cognitive appraisal theory, to explain satisfaction and loyalty, the author has identified four antecedent variables from both cognitive and affective parts of shoppers: trust, social commerce construct, perceived usefulness, and emotion. Using the mentioned constructs, this paper successfully proposes a new validated model to explain satisfaction and loyalty in social commerce. Structural Equation Modelling (SEM) has been applied to test research hypotheses. The author found the differences in factors affecting shoppers’ satisfaction and loyalty for high versus low involvement shoppers. The theoretical contributions and managerial implications of the study have been discussed. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2104439 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2104439 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2104439 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2104454_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Keisuke Kokubun Author-X-Name-First: Keisuke Author-X-Name-Last: Kokubun Title: The work characteristics and social distancing at the manufacturing workplace Abstract: The spread of new coronavirus (COVID-19) infections shows no signs of stopping. Therefore, we must consider how to deal with this disaster well. The practice of social distance is one of the powerful tools for that purpose. Therefore, in this paper, we analyzed the factors that influence physical proximity in the manufacturing industry, which has a large impact on the economy given the scale of employment. As the method, first, exploratory factor analysis is performed using the US occupation information site O*NET information, and the extracted 7 variables, sitting work, work conditions, information processing, task significance, interdependence, response to aggression, and autonomy, are used in the regression analysis. As a result, it was shown that interdependence and response to aggression, which are categorized as “social characteristics”, and work conditions and sitting work, which are categorized as “context characteristics”, showed a positive correlation with physical proximity. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2104454 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2104454 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2104454 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2105038_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abebe Getaneh Kebede Author-X-Name-First: Abebe Getaneh Author-X-Name-Last: Kebede Author-Name: Abebaw Hailu Fikire Author-X-Name-First: Abebaw Hailu Author-X-Name-Last: Fikire Title: Demographic and job satisfaction variables influencing academic staffs’ turnover intention in Debre Berhan University, Ethiopia Abstract: Academic staff turnover intention is one of the problems facing different universities in Ethiopia. This problem has also become a serious one at Debre Berhan University. Thus, this study aimed to investigate the influence of demographic factors and job satisfaction variables on the academic staff turnover intention at Debre Berhan University. For this purpose, both descriptive and explanatory research designs were employed. The research followed a quantitative research approach. The study used primary data. The data was obtained from 265 academic staff selected from nine colleges using both stratified sampling and simple random sampling techniques. A binary logistic regression model was used to examine the influence of demographic factors and job satisfaction variables. Accordingly, it is found that pay and benefits, working environment, and ethnicity were found to be the significant factors that affect academic staff turnover intention. This study suggests that the management of the university and the Ministry of Education, in order to increase the staff’s salary based on the current labor market, develop different benefits packages such as building them residence houses, providing health insurance and facilitating credit services for different purposes by collaborating with banks and other financial institutions. Besides, the government should ensure political stability by minimizing ethnic-led conflict by avoiding ethnic-based federalism. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2105038 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2105038 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2105038 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2105285_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Ngoc Hien Author-X-Name-First: Nguyen Ngoc Author-X-Name-Last: Hien Author-Name: Tran Nguyen Huynh Nhu Author-X-Name-First: Tran Nguyen Huynh Author-X-Name-Last: Nhu Title: The effect of digital marketing transformation trends on consumers’ purchase intention in B2B businesses: The moderating role of brand awareness Abstract: Digital marketing transformation is one of the important elements in a business’s long-term plan. Furthermore, choosing the most optimizing and suitable marketing strategy is not really simple with B2B enterprise. Based on the theory of planned behavior and the theory of consumer behavior, this study aims to explain the effects digital marketing forms on customer attitudes toward digital marketing and purchase intention. Research sample with a size of 210 potential customers, from the important people in the B2B purchasing chain at the enterprise. After being tested through partial least squares structural equation modelling techniques, resulted in 3 out of 4 digital marketing forms were rated as important and appropriate. Furthermore, the study also explored that brand awareness only moderates the relationship between attitude toward digital marketing and customer purchase intention. The results would help managers have the right direction for the business strategy to adapt and develop the business despite any difficult circumstances. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2105285 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2105285 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2105285 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2105565_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Khaira Amalia Fachrudin Author-X-Name-First: Khaira Amalia Author-X-Name-Last: Fachrudin Author-Name: Siti Latifah Author-X-Name-First: Siti Author-X-Name-Last: Latifah Title: Relationship between individual characteristics, neurotic personality, personal financial distress, and financial behavior Abstract: Financial distress is not only experienced by people with no income, but also those with a large income. This research aims to examine the effect of individual characteristics and a neurotic personality on personal financial difficulties with financial behaviour as an intervening variable. The study involved 600 Indonesian respondents. The data were analysed using structural equation modelling—the partial least squares method. The results of this study revealed that at an alpha level of 5%, neurotic traits have significant effects on financial behaviour and personal financial distress. The higher the score of a person’s neuroticism, the lower their investment consideration, which consequently leads to the tendency of falling into debt and as a result financial distress. Good financial behaviour can mitigate the financial distress faced by an individual with a high neuroticism score. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2105565 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2105565 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2105565 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2105569_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Erastus Mbithi Author-X-Name-First: Erastus Author-X-Name-Last: Mbithi Author-Name: Tankiso Moloi Author-X-Name-First: Tankiso Author-X-Name-Last: Moloi Author-Name: David Wangombe Author-X-Name-First: David Author-X-Name-Last: Wangombe Title: Corporate risk disclosure: A systematic literature review and future research agenda Abstract: This paper provides a systematic review of literature on corporate risk disclosure (CRD): meaning, measures of quality of CRD and directions for future research. This was achieved by obtaining journals from the Association of Business Schools (ABS) 2021 journal ranking guide. The next step involved a detailed search on journal databases to identify how the word “quality” and the term “corporate risk disclosure” have been used. The search produced 59 accounting and non-accounting articles published between 2004 and 2021. The findings show that there is an increase in the number of studies on quality of CRD during the study period. The study also found that there are two perspectives commonly used to conceptualise quality of CRD, namely pre-modern and modern perspectives. In addition, there is no uniform basis to study and measure quality of CRD. The paper encourages researchers to precisely state their perspective of risk before engaging in quality of CRD research for their output to be meaningful. The study generates important insights for regulators and policymakers when measuring quality of CRD. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2105569 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2105569 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2105569 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2105570_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Marwan Mansour Author-X-Name-First: Marwan Author-X-Name-Last: Mansour Author-Name: Hafiza Aishah Hashim Author-X-Name-First: Hafiza Author-X-Name-Last: Aishah Hashim Author-Name: Zalailah Salleh Author-X-Name-First: Zalailah Author-X-Name-Last: Salleh Author-Name: Waleed M. Al-ahdal Author-X-Name-First: Waleed M. Author-X-Name-Last: Al-ahdal Author-Name: Faozi A. Almaqtari Author-X-Name-First: Faozi A. Author-X-Name-Last: Almaqtari Author-Name: Murad Abdulsalam Qamhan Author-X-Name-First: Murad Author-X-Name-Last: Abdulsalam Qamhan Title: Governance practices and corporate performance: Assessing the competence of principal-based guidelines Abstract: This study aims to investigate the relationship between corporate governance (CG) compliance and corporate performance in Jordan. We develop a corporate governance index (CGI) and investigate its impact on firms’ performance. The index consists of 32 unique internal governance attributes that were built based on Jordanian governance Code. This study used a quantitative research method using panel dataset analysis of 672-firm year observations. Fixed effects regression model was employed to analyse the governance-performance nexus. To infer correctly, we re-examine the main analysis using a well-developed dynamic generalized method of moments (GMM) estimator to overcome possible endogeneity concerns. Consistent with prior studies in developed and developing countries in the governance literature, our findings robustly disclose that compliance with CG guidelines is a determinant of corporate performance of listed firms in Amman Stock Exchange (ASE) during period 2009–2016. The results indicate that a better degree of compliance with the Jordanian code and guidelines is positively and significantly related with better performance of publicly listed firms. This study contributes theoretically and practically to growing but under-developed literature on governance compliance and corporate performance in developing countries. Therefore, this research has useful implications for developing countries, stock market authorities, policymakers, firms’ directors, and academicians. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2105570 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2105570 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2105570 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2105572_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Andrea Bauerné Gáthy Author-X-Name-First: Andrea Author-X-Name-Last: Bauerné Gáthy Author-Name: Angéla Kovácsné Soltész Author-X-Name-First: Angéla Author-X-Name-Last: Kovácsné Soltész Author-Name: István Szűcs Author-X-Name-First: István Author-X-Name-Last: Szűcs Title: Sustainable consumption – examining the environmental and health awareness of students at the University of Debrecen Abstract: Environmental awareness and health awareness, as part of a sustainable conscious food consumer philosophy, differ in form and extent among societies and countries. The main purpose of this paper was to identify the relationship between the target group’s (university students) self-perceived and actual health and environmental awareness, based on their actual consumer behaviour. A questionnaire survey (n = 500) was conducted among the students of the University of Debrecen (UD), Hungary. Several multivariate statistical techniques were applied for the data analysis: principal component analysis, cross-tabulation analysis, exploratory and confirmatory factor analysis, multivariate data reduction techniques and cluster analysis. Following four factors were identified: Organic Food Preference, Price Consciousness, Quality Aspects, Food Information. As a result of the cluster analysis four clusters were formed (“Price-oriented Food Consumers”, “Fashionable Organic Food Consumers”, “Habitual Food Consumers”, “Conscious Food Consumers”). Only the fourth cluster members can be characterised by health and environmental awareness, most of them study health and economics. The obtained findings led to the conclusion that health and environmentally conscious food consumption is at a fairly low level among UD students, i.e. improvement is definitely desirable and higher education can play a significant role in this field. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2105572 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2105572 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2105572 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2105575_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Aemin Nasir Author-X-Name-First: Aemin Author-X-Name-Last: Nasir Author-Name: Nazlina Zakaria Author-X-Name-First: Nazlina Author-X-Name-Last: Zakaria Author-Name: Rushami Zien Yusoff Author-X-Name-First: Rushami Author-X-Name-Last: Zien Yusoff Title: The influence of transformational leadership on organizational sustainability in the context of industry 4.0: Mediating role of innovative performance Abstract: The current study intends to ascertain the influence of organizational sustainability in the context of Industry 4.0 of textile industry of Pakistan. This study integrates the transformational leadership approach by aligning it with Industry 4.0 in order to manipulate the inequitable sustainability. The sustainability of businesses has dramatically been challenged due to digitalisation, smart manufacturing, and technological advancement issues, so therefore innovation has expanded magnitude in boosting the overall performance. The study determines the influence of transformational leadership, innovative performance on organizational sustainability, particularly in the perspective of Industry 4.0. The study is quantitatively analysed, and data collected from ISO textile firms of Pakistan through questionnaires. The collected data analysed on Smart-PLS through measurement model and structural equation modelling with second stage order. The results seem interesting as the association of Industry 4.0 influences the entire relationship significantly. Under the context of the fourth industrial revolution, the transformational leadership approach has uniquely boosted innovation performance and organizational sustainability simultaneously. The results depicted that innovative performance enhances organizational sustainability more after integration with smart technologies of Industry 4.0. Furthermore, the mediation reportedly confirmed in hypotheses found to be statistically significant. The results of the study are essential for the textile industry to develop strategies towards sustainability concerns while emerging the organization with Industry 4.0 to attain operational innovativeness. The outcomes of the research will work as a guideline for Pakistan’s Textile Industry to increase the working efficiency and productivity effectively. The research’s framework is a step forward to not only explore future empirical research but also it will help the other manufacturing sector to align the traditional approaches with high technological initiatives to uphold organisational sustainability. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2105575 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2105575 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2105575 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2105578_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Budhi Haryanto Author-X-Name-First: Budhi Author-X-Name-Last: Haryanto Author-Name: Anastasia Riani Suprapti Author-X-Name-First: Anastasia Riani Author-X-Name-Last: Suprapti Author-Name: Asep Taufik Author-X-Name-First: Asep Author-X-Name-Last: Taufik Author-Name: Rakotoarisoa Maminirina Fenitra Author-X-Name-First: Rakotoarisoa Author-X-Name-Last: Maminirina Fenitra Title: Moderating role of transformational leadership in the relationship between work conflict and employee performance Abstract: This study aims to test the role of transformational leadership in moderating the relationship between work conflict and employee performance at Railway Company. The sample in this survey is 150 employees of a railway company’s operations management center selected using a non-random sampling method. The data were collected through an online survey through WhatsApp and email. Partial Least Square–Structural Equation Model (PLS-SEM) was implied to explain the relationship among the conceptualized variables in this study. The results revealed a negative relationship between. The results show that there is a negative link between work conflict and employee performance. In addition, transformational leadership has been found to negatively ease the relationship between work conflict and employee performance. This study also finds that there is a positive relationship between transformational leadership and employee performance. Based on the results, this study therefore concluded that transformational leadership is a variable conceptualized to partially ease the relationship between work conflict and employee performance. This study also describes the theoretical and practical implications, as well as future research opportunities. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2105578 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2105578 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2105578 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2105585_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Wahyuningsih Author-X-Name-First: Author-X-Name-Last: Wahyuningsih Author-Name: Hanny Nasution Author-X-Name-First: Hanny Author-X-Name-Last: Nasution Author-Name: Yulia Hendri Yeni Author-X-Name-First: Yulia Hendri Author-X-Name-Last: Yeni Author-Name: Ratna Roostika Author-X-Name-First: Ratna Author-X-Name-Last: Roostika Title: A comparative study of generations X, Y, Z in food purchasing behavior: the relationships among customer value, satisfaction, and Ewom Abstract: The COVID-19 pandemic has fundamentally changed many aspects of lives, including business and consumer behaviour. This study investigates Gen-X, Gen-Y, and Gen-Z in their change in food purchasing behaviour during the pandemic. Further, the study examines the relationships among customer value, customer satisfaction, and eWOM across three generations. It is found that (1) Gen-X, Gen-Y, and Gen-Z perceived different value during the pandemic, (2) Gen-X found to be the cohort that is most concerned with safety value in selecting food compared to the other two cohorts, meanwhile Gen-Y is the cohort with the highest concern on information value, (3) customer value has significant impact on satisfaction and eWOM for Gen-X and Gen-Z, however for Gen-Y, customer value impacts satisfaction significantly, surprisingly, it has no impact on eWOM. Managerial implications and future research directions are highlighted in this study. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2105585 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2105585 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2105585 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2107743_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tran Manh Ha Author-X-Name-First: Tran Manh Author-X-Name-Last: Ha Author-Name: Doan Ngoc Thang Author-X-Name-First: Doan Ngoc Author-X-Name-Last: Thang Author-Name: Luong Van Dat Author-X-Name-First: Luong Author-X-Name-Last: Van Dat Author-Name: Do Phu Dong Author-X-Name-First: Do Phu Author-X-Name-Last: Dong Author-Name: Nguyen Thi Hong Hai Author-X-Name-First: Nguyen Thi Author-X-Name-Last: Hong Hai Title: Is government contract a driver of trade credit? The moderating role of bargaining power, financial and institutional constraints Abstract: This paper studies the effect of government contracts on trade credit by using cross-country firm-level data. Trade credit is defined as a firm’s deferral of payment to its sellers when it buys material inputs. We apply the instrumental variable to take into account the endogeneity problem caused by the simultaneous relationship between government contracts and trade credit. Our empirical results prove that government contracts have negative effects on trade credit. These effects become more pronounced when firms have higher bargaining power and more severe financial and institutional constraints and are located in middle-income countries. Our results are robust for alternative measures of financial and institutional constraints. These findings have important policy implications: Contracting with the government helps firms to reduce their dependence on trade credit by switching to other cheaper forms of financing, especially in the case of firms with high bargaining power and financial and institutional constraints. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2107743 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2107743 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2107743 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2108216_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thi Bich Chi Pham Author-X-Name-First: Thi Bich Chi Author-X-Name-Last: Pham Author-Name: Ha Linh Nguyen Author-X-Name-First: Ha Linh Author-X-Name-Last: Nguyen Author-Name: Thi Minh Thu Vu Author-X-Name-First: Thi Minh Thu Author-X-Name-Last: Vu Author-Name: Van Tu Truong Author-X-Name-First: Van Tu Author-X-Name-Last: Truong Title: Corporate governance and earnings management struggles: responses to adapt a modern capital mobilisation in the transitional economy Abstract: As one of the market socialist countries with the dominant power of the government, Vietnam has recognised the importance of the open market with modern corporations regarding capital mobilisation. Up to 2000, Vietnam officially established its stock market showing its openness to a more diverse ownership structure. However, during this transition, the two most prominent issues—the lag of corporate governance practices and earnings management—have created a burden for this young market. In the tendency to join the global economy, this study is conducted to investigate how Vietnamese businesses struggle and overcome those problems. Regression estimators are used to analyse panel data covering the period 2015–2019, and FEM-robust (SE) shows its best fit to the model. The results suggest that to mitigate earnings management, the number of board members should be low, within the optimal span. Foreign ownership with negative sign implies that enhancing the foreign shareholders’ roles is essential. In contrast, the lowering of state ownership and concentration ownership ratios—the unique features of a transitional economy—might bring a better mechanism of corporate governance and earnings quality. In addition, policymakers, academics, and practitioners should also consider other explanatory variables when concerning corporate governance as well as the phenomenon of earnings management. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2108216 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2108216 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2108216 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2108217_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thanyaphat Muangpan Author-X-Name-First: Thanyaphat Author-X-Name-Last: Muangpan Title: Customer satisfaction indicators in transportation and distribution factors of online shopping company Abstract: The commercial business model has changed to electronic market channels and electronic distribution. Electronic commerce (E-commerce) and shopping online generate profits and reduce costs. Many businesses are creating new channels using digital network technology. This research explores the factors and indicators of customer satisfaction for transportation and distribution in an online shopping company. Survey research and exploratory factor analysis (EFA) is applied to analyse the data collection concerning Chinese customers in Thailand who have used the services of an online shopping company. This research tested the results for validity, reliability, and Kaiser-Meyer-Olkin (KMO) statistical approach. Factor loadings confirm the factor explanations and the common threshold of 0.7. Furthermore, customer satisfaction in transportation and the distribution management model achieves with the three main factors and fifteen key indicators. The three factors are the Responsibility of Product and delivery in transportation and distribution, customer services in transportation and distribution, and customer communication in transportation and distribution. These fifteen indicators and the information are to improve the e-commerce business model to create a competitive advantage and increase market share. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2108217 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2108217 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2108217 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2108218_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nasir Koranteng Asiedu Author-X-Name-First: Nasir Koranteng Author-X-Name-Last: Asiedu Author-Name: Mercy Abah Author-X-Name-First: Mercy Author-X-Name-Last: Abah Author-Name: De-Graft Johnson Dei Author-X-Name-First: De-Graft Johnson Author-X-Name-Last: Dei Title: Understanding knowledge management strategies in institutions of higher learning and the corporate world: A systematic review Abstract: Knowledge management is a popular concept among many disciplines in higher learning institutions. Notwithstanding, reviewed literature shows that, the concept is highly practiced by corporate entities as compared to institutions of higher learning. A systematic review was done to specifically examine the various knowledge management strategies that are used by higher learning institutions considering the popularity of the concept coupled with the fact that it is taught widely across institutions of higher learning. The review was done with over 40 publications of varied topics on knowledge management. These were retrieved from various academic search engines and databases. The study found that, there is inadequate literature on knowledge management strategies in higher learning institutions; however, codification and personalization were generally identified in most of the studies as the main strategies of knowledge management. Strategies like, communities of practice, knowledge partnering and knowledge harvesting were suggested by this study. Higher learning institutions are therefore encouraged to start practicing what they teach by conducting more empirical studies on the concept. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2108218 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2108218 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2108218 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2108220_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Farbod Fakhreddin Author-X-Name-First: Farbod Author-X-Name-Last: Fakhreddin Author-Name: Pantea Foroudi Author-X-Name-First: Pantea Author-X-Name-Last: Foroudi Title: The impact of market orientation on new product performance through product launch quality: A resource-based view Abstract: Grounded on the resource-based view, this study aims to examine the mediating role of product launch quality as a deployment mechanism in the association between market orientation and new product performance. Conducting an on-site survey of Iranian manufacturing industries, this study applies covariance-based structural equation modeling to test research hypotheses and verify the proposed theoretical model. The empirical findings indicate market orientation is a critical knowledge-based resource enhancing firms’ product launch quality, and right decisions concerning the product launch elevate new product performance. The results also reveal while market orientation significantly impacts new product performance, product launch quality is a crucial deployment mechanism for leveraging market orientation as it fully mediates impacts of market orientation on new product performance. The current static characterization of the resource-based view signifies strategic resources have potential value, but unleashing this potential requires incorporation of deployment mechanisms in the resource-performance link. Besides, considering this insufficient view, prior studies have revealed mixed and inconsistent results. Accordingly, through examining product launch quality as a deployment mechanism for leveraging market orientation on new product performance, not only does this study address inconsistent findings, but it noticeably contributes to the resource-based view by casting light on the mechanism through which market orientation as a strategic knowledge-based resource leads to superior new product performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2108220 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2108220 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2108220 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2108224_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ismail Abdi Changalima Author-X-Name-First: Ismail Abdi Author-X-Name-Last: Changalima Author-Name: Alban Dismas Mchopa Author-X-Name-First: Alban Dismas Author-X-Name-Last: Mchopa Author-Name: Ismail Juma Ismail Author-X-Name-First: Ismail Juma Author-X-Name-Last: Ismail Title: Supplier development and public procurement performance: Does contract management difficulty matter? Abstract: This paper investigates the relationship between supplier development and procurement performance in the public sector. Furthermore, the paper examines the moderating role of contract management difficulty on the relationship between supplier development and procurement performance. Using cross-sectional data collected from 179 public procuring entities, the main findings of the study are two-fold. Firstly, the relationship between supplier development and procurement performance in public sector is positive and significant (β = 0.2343 and p = 0.0014). Also, contract management difficulty negatively and significantly moderates the relationship between supplier development and procurement performance (β = −0.1447 and p = 0.0190). In this aspect, the influence of supplier development on procurement performance is negatively affected by contract management difficulties. The study contributes to the supplier management, procurement performance, and contract management literature by providing empirical evidence on the role of supplier development on procurement performance in developing countries like Tanzania. Also, the conditional effects of contract management difficulty on the relationship between supplier development and procurement performance matter. The study’s findings have important implications for procurement practitioners in the public sector and policy makers. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2108224 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2108224 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2108224 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2108299_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Paidi Hidayat Author-X-Name-First: Paidi Author-X-Name-Last: Hidayat Author-Name: Raina Linda Sari Author-X-Name-First: Raina Linda Author-X-Name-Last: Sari Title: Linkage between financial inclusion and Indonesian welfare: a recent evidence Abstract: This paper provides the linkage between financial inclusion and welfare in Indonesia. This paper analyzes the level of financial inclusion Indonesian welfare using provincial data during 2015–2018. Index of Financial Inclusion (IFI) is calculated based on the dimensions of accessibility, availability, and usage of financial services. We employ the generalized least square (GLS) method for panel data estimation. Evidence showed that financial inclusion in Indonesia which mostly determined by the dimensions of the use and availability of financial services, while the accessibility dimension was relatively low in Indonesia. Based on the financial inclusion index, 25 provinces were grouped in the low financial inclusion, 8 provinces in the medium category and only DKI Jakarta Province categorized as high financial inclusion. The panel data estimation results show that the financial inclusion index has a positive and significant effect on the welfare of the Indonesian people as proxied by the human development index. The level of financial inclusion remains uneven between province in Indonesia. The lowest level of financial inclusion related to accessibility. The government should provide socialization and education of financial products to the public community, especially formal financial services such as banks. Financial literacy played an important role to improve welfare as a whole. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2108299 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2108299 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2108299 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2108584_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Wanwisa Paisri Author-X-Name-First: Wanwisa Author-X-Name-Last: Paisri Author-Name: Chutima Ruanguttamanun Author-X-Name-First: Chutima Author-X-Name-Last: Ruanguttamanun Author-Name: Narissara Sujchaphong Author-X-Name-First: Narissara Author-X-Name-Last: Sujchaphong Title: Customer experience and commitment on eWOM and revisit intention: A case of Taladtongchom Thailand Abstract: This study examines the effects of customer experience on electronic word of mouth (eWOM) and revisit intention and investigates whether commitment mediates the relationship between customer experience, eWOM, and revisit intention in the tourism context. A survey method by using a self-administered questionnaire with a quantitative approach was conducted. Quota sampling was adopted, the data were collected in 12 markets, for a total of 52 questionnaires per market. The total sample sizes are 624 tourists. Structural equation modeling (SEM) is used for data analysis. The results indicate that customer experience has a significant and positive relationship with affective and continuance commitment. Affective commitment mediates the relationship between entertainment and escapist experience and eWOM and revisit intention. The study’s findings the extended role of customer experience and the types of commitment provide meaningful theoretical implications. Hence, managers should focus on customer experience to generate customers’ commitment, positive eWOM, and revisit intention. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2108584 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2108584 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2108584 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2110644_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Quoc Thuan Pham Author-X-Name-First: Quoc Thuan Author-X-Name-Last: Pham Author-Name: Thi Giang Tan Tran Author-X-Name-First: Thi Giang Author-X-Name-Last: Tan Tran Author-Name: Thi Ngoc Bich Pham Author-X-Name-First: Thi Ngoc Bich Author-X-Name-Last: Pham Author-Name: Luan Ta Author-X-Name-First: Luan Author-X-Name-Last: Ta Title: Work pressure, job satisfaction and auditor turnover: Evidence from Vietnam Abstract: The research aims to determine the factors that explain auditor’s decision to leave the audit profession. We employ a mixed approach of both qualitative and quantitative methods. A qualitative study is firstly performed using focus groups with the audit professionals to explore any new determinant(s) of auditor turnover in the Vietnam environment. The focus group indicates a new factor—the pressure of holding the Professional Certificate (CPA certificate)—that likely increases auditor turnover. A quantitative study is then conducted using survey method with a sample of 197 responses from current and former audit staff working for Vietnamese audit firms. We find that the perceptions of the profession, work conditions, work environment, and professional certificate pressure are associated with decisions to leave the audit profession. More importantly, professional certificate pressure—the emergent determinant—is the most influencing factor of auditor turnover. Some practical implications for policy makers to retain experienced and competent audit staff are also proposed. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2110644 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2110644 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2110644 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2110646_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: S Martono Author-X-Name-First: S Author-X-Name-Last: Martono Author-Name: Fachrurrozie Fachrurrozie Author-X-Name-First: Fachrurrozie Author-X-Name-Last: Fachrurrozie Author-Name: Hasan Mukhibad Author-X-Name-First: Hasan Author-X-Name-Last: Mukhibad Author-Name: Ahmad Nurkhin Author-X-Name-First: Ahmad Author-X-Name-Last: Nurkhin Author-Name: Kusumantoro Kusumantoro Author-X-Name-First: Kusumantoro Author-X-Name-Last: Kusumantoro Title: Evaluation of the impact of the pay gap on performance - A study of dual system banking Abstract: This study examines the effect of the pay gap on banks and compares the effectiveness of the tournament theory in Islamic banks (IB) and conventional banks (CB). This study expands the pay gap indicators used in previous studies by using three indicators: board of directors’ pay gap, commissioners’ pay gap and employees’ pay gap. The sample is 23 banks, observed from 2009 to 2019, which results in 239 bank-years. The test results show that we have not found a relationship between a pay gap and bank performance. However, the subsample test, which involves separating Islamic banks and conventional banks, reports different findings. The tournament theory is effectively applied to the employee payroll system and shows a large employee pay gap will improve the performance of IBs and CBs. However, the effect of tournaments on IBs is greater than it is on CBs. The tournament theory is not effectively applied to the salary system for the boards of commissioners. However, the large pay gap for board of directors of CBs causes communication, coordination and collaboration problems between the board of directors and further reduces bank performance. However, in IBs, the pay gap of board of directors has no effect on bank performance. We recommend that banks should provide different salaries for employees at the various different levels. However, we do not recommend that banks create a large pay gap for board of directors because this will lead to poorer performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2110646 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2110646 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2110646 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2110648_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Suryo Pratolo Author-X-Name-First: Suryo Author-X-Name-Last: Pratolo Author-Name: Hafiez Sofyani Author-X-Name-First: Hafiez Author-X-Name-Last: Sofyani Author-Name: Ririn Wulan Maulidini Author-X-Name-First: Ririn Wulan Author-X-Name-Last: Maulidini Title: The roles of accountability and transparency on public trust in the village governments: The intervening role of COVID-19 handling services quality Abstract: This study aims to examine the relationship between accountability and transparency during the COVID-19 pandemic towards public trust in village governments through the quality of COVID-19 handling services as an intervening variable. This research was conducted among village governments in the Yogyakarta Special Region Province, Indonesia. The data were collected by distributing survey questionnaires, with 116 village governments participating in this study. Respondents in this study were represented by two groups, where village officials measured accountability and transparency practices, while members of the Village Representative Council measured the quality of COVID-19 handling services and public trust variables. Partial Least Square (PLS) was then used to test the hypotheses. The results showed that accountability for managing the COVID-19 response budget only had an indirect positive relationship with public trust through the quality of COVID-19 handling services. Meanwhile, the direct relationship between accountability and trust was negatively significant. Furthermore, transparency in the management of the COVID-19 response budget was not associated with the public trust, either directly or indirectly. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2110648 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2110648 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2110648 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2110724_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Asep Heri Hermanto Author-X-Name-First: Asep Heri Author-X-Name-Last: Hermanto Author-Name: Nila Armelia Windasari Author-X-Name-First: Nila Armelia Author-X-Name-Last: Windasari Author-Name: Mustika Sufiati Purwanegara Author-X-Name-First: Mustika Sufiati Author-X-Name-Last: Purwanegara Title: Taxpayers’ adoption of online tax return reporting: extended meta-UTAUT model perspective Abstract: This research examines dominant technology adoption paradigms to discover vital underlying variables in online tax return reporting behavior. This research aims to develop and empirically test a hypothetical model based on data collected from Indonesia’s existing online tax return reporting users. This research was conducted by distributing an online questionnaire nationwide and obtaining 486 taxpayer data for further analysis. The findings show that trust, effort expectancy, and performance expectancy positively and significantly impact taxpayers’ attitudes towards online tax return reporting. Facilitating conditions and attitudes positively and significantly impact the taxpayer intention to adopt online tax return reporting. However, the intention of taxpayers to use online tax return reporting is unaffected by social influence. Taxpayers’ behavioral intentions positively and significantly impact their user behavior. At the same time, grievance redressal and anxiety had a significant influence as moderating variables. Implications for practice and research are also discussed. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2110724 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2110724 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2110724 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2111035_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Brian Bolton Author-X-Name-First: Brian Author-X-Name-Last: Bolton Author-Name: Jung Park Author-X-Name-First: Jung Author-X-Name-Last: Park Title: Social impact as corporate strategy: responsibility and opportunity Abstract: The level of social responsibility expected by society has risen significantly in recent years. Some companies used to pursue Corporate Social Opportunity (CSO) thinking about how companies engage with significant social shocks over the short-term. These actions are symbolic and empty gestures. Based on our collected business cases and conceptual analysis, we suggest a three-part framework for turning short-term windows of opportunity into long-term value-creation: knowing, doing, and repeating the right things. Going beyond corporate social opportunity towards responsibility requires authentic long-term strategy driven by social impact. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2111035 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2111035 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2111035 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2111036_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ismail Juma Ismail Author-X-Name-First: Ismail Juma Author-X-Name-Last: Ismail Title: Entrepreneurs’ competencies and sustainability of small and medium enterprises in Tanzania. A mediating effect of entrepreneurial innovations Abstract: Many small and medium enterprises (SMEs) do not often survive beyond five years. The major challenge is the transition from the maturity stage to a sustainable stage. However, apart from a few studies done on SME sustainability with the majority engaged in SME performance, a gap has been identified in the body of literature, especially the exclusion of the mediating effects of key variables. This study, therefore, aims at looking into the mediating role of entrepreneurial innovations on entrepreneurs’ competencies and the sustainability of SMEs in Tanzania. The study applied a cross-sectional design, in which a structured questionnaire was adopted to capture information from 384 sampled SMEs. The study used structural equation modeling (SEM) in doing a confirmatory factor analysis and a path analysis. The findings show that entrepreneurs’ competencies have positive and significant effects on entrepreneurial innovations, and the effects of entrepreneurial innovation on SME sustainability are also positive and significant. The study further found partial mediation effects of entrepreneurial innovations on entrepreneurs’ competencies and SME sustainability. It was found that establishing SME sustainability is the outcome of competencies and innovation. Therefore, this study’s findings can help enrich the limited literature on competencies and innovations and increase the chances of SME sustainability. Further, the current study recommends providing key competence-based training that will help equip entrepreneurs with innovative skills for the sustainability of SMEs. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2111036 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2111036 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2111036 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2111843_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jung Park Author-X-Name-First: Jung Author-X-Name-Last: Park Author-Name: Brian Bolton Author-X-Name-First: Brian Author-X-Name-Last: Bolton Title: Board of directors turnover with new board chairs in family firms Abstract: We investigate the role of family ownership on turnover within a firm’s board of directors when the firm appoints a new board chair. We conduct regression analysis using financial and governance data of public companies in the United States. We test new theoretical relationships linking the appointment of the new chairs and director turnover at different levels of family influence based on the Attraction-Selection-Attrition theory. We find that directors are more likely to exit when a new chairperson is appointed due to changes in board governance. In family firms, however, overall board governance is more consistent due to the family’s significant controlling power and the family’s direct or indirect support of the board leadership and governance function; as a result, family ownership of a company moderates the effect of having a new chair on the board in the likelihood that a director exits its board. This study enhances the understanding of how corporate boards renovate themselves as they strive to become more effective. Particularly, it helps explain whether a firm can deliver intended innovation when they announce an appointment of a new chairperson in response to the need for change in stagnant financial performance situations or by external pressure. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2111843 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2111843 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2111843 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2111844_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Siti Nuryanah Author-X-Name-First: Siti Author-X-Name-Last: Nuryanah Author-Name: Gunawan Gunawan Author-X-Name-First: Gunawan Author-X-Name-Last: Gunawan Title: Tax amnesty and taxpayers’ noncompliant behaviour: evidence from Indonesia Abstract: This study aims to analyse tax noncompliant activities by specifically examining the effect of tax amnesty on taxpayers’ compliant behaviour. Indonesia is taken as a case study since it is a populous country with a high dependency on tax revenue and a long history of tax reforms of more than 20 years. In this study, the 2008 tax amnesty is analysed since the policy targeted both individual and corporate taxpayers; hence it is argued to provide a more comprehensive analysis. The analysis is based on 5-year data before and after the 2008 tax amnesty (periods of 2003 to 2013). A trend analysis is conducted to show the compliance of both individual and corporate taxpayers in terms of the total number of taxpayers submitting annual tax returns and total income tax collected. In addition to the trend analysis, to examine the corporate taxpayers’ compliance, this study conducts a regression analysis with a moderating variable of foreign investors to examine corporate taxpayers’ compliance proxied by tax aggressiveness, before and after-tax amnesty. Manufacturing listed companies with a total of 783 observations are chosen as the sample. This study found that tax amnesty is effective in increasing the compliance of individual taxpayers only. The results show further that after-tax amnesty, corporate tax aggressiveness increased, and foreign investors are found to strengthen this condition. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2111844 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2111844 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2111844 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2111848_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Wiwik Supratiwi Author-X-Name-First: Wiwik Author-X-Name-Last: Supratiwi Author-Name: Dian Agustia Author-X-Name-First: Dian Author-X-Name-Last: Agustia Author-Name: Wiwiek Dianawati Author-X-Name-First: Wiwiek Author-X-Name-Last: Dianawati Author-Name: Tota Panggabean Author-X-Name-First: Tota Author-X-Name-Last: Panggabean Title: Textual attributes on integrated reporting quality: Evidence in Asia and Europe Abstract: Textual attribute integrated reporting refers to the difficulty level of readability and word length (narrative) of the information disclosed. The conciseness of information requires minimizing the length of words (narrative), offset by the increased readability of the integrated reporting. A sample of 973 integrated reports of companies in Asia and Europe from 2016-to 2019 was used. The hypotheses and research results indicate that readability difficulties and word length (narrative) negatively affect integrated reporting quality. That shows that the more concise the information disclosed, the more significant the reduced quality of integrated reporting. Readability difficulties and word length (narrative) eliminate the meaning of the information disclosed. Stakeholder understanding of information is an aspect that companies must consider in meeting information needs. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2111848 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2111848 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2111848 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2111851_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Thanh Hung Author-X-Name-First: Nguyen Thanh Author-X-Name-Last: Hung Author-Name: Su Dinh Thanh Author-X-Name-First: Su Dinh Author-X-Name-Last: Thanh Title: Threshold effects of fiscal decentralization on income inequality: Evidence from Vietnam Abstract: This paper proposes a new approach to analyse the dynamic relationships between Fiscal decentralization and Income inequality of 63 provinces/cities of Vietnam in the period from 2000 to 2018, with the the Panel smooth transition regression (PSTR) model for estimating the threshold impact of fiscal decentralization on income equality through economic growth. The empirical results obtained from the analysis show strong and unequivocal evidence on the different effects of fiscal decentralization variables (ED1, ED2, RD1, RD2, TD) on income inequality, according to each stage of local growth. Additionally, in their relationship with inequality, the variables ED1, ED2, and FDI react quite sensitively to the change of income levels of the economy around the threshold value of VND78.33 million VN/person/year. Thus, our study contributes to the theory a new insight into the mixed results regarding the nonlinear relationship between fiscal decentralization and income inequality, based on which an effective strategy can be drawn up to reduce income inequality within the country. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2111851 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2111851 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2111851 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2112357_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tho Phuoc Vo Author-X-Name-First: Tho Phuoc Author-X-Name-Last: Vo Author-Name: Mai Dong Tran Author-X-Name-First: Mai Dong Author-X-Name-Last: Tran Author-Name: Thi Minh Chau Ly Author-X-Name-First: Thi Minh Chau Author-X-Name-Last: Ly Title: The relationship between new product creativity components and purchase intention and the mediating impact of perceived values: a study of consumers in Ho Chi Minh city Abstract: This study aims to extend creativity literature based on consumers’ perspective by examining empirically the effects of new product creativity dimensions of novelty and meaningfulness on consumers’ purchase intention with the mediating roles of perceived values, consisting of perceived hedonic value and perceived utilitarian value. Data were collected via an online approach due to the lockdown in Ho Chi Minh City. Based on testing hypotheses by using structural equation modeling and a sample that included 221 respondents, the results indicate that novelty and meaningfulness do not affect consumers’ purchase intentions directly. Instead, novelty affects indirectly consumers’ purchase intention through impacting perceived hedonic value, while meaningfulness influences perceived utilitarian value which in turn, affects consumers’ purchase intentions. These results offer crucial guidelines for firms and managers to develop new products and promotional strategies more efficiently. Finally, managerial implications and directions for future study are presented based on the findings. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2112357 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2112357 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2112357 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2112527_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Thanh Liem Author-X-Name-First: Nguyen Thanh Author-X-Name-Last: Liem Author-Name: Tran Hung Son Author-X-Name-First: Tran Hung Author-X-Name-Last: Son Author-Name: Ho Huu Tin Author-X-Name-First: Ho Huu Author-X-Name-Last: Tin Author-Name: Nguyen Thi Canh Author-X-Name-First: Nguyen Thi Author-X-Name-Last: Canh Title: Fintech credit, credit information sharing and bank stability: some international evidence Abstract: This study relies on an aggregate dataset of 73 countries from 2013 to 2018 to investigate the nexus between fintech credit, credit information sharing on bank stability. We document several significant findings. First, our evidence implies that fintech credit tends to improve bank stability. This suggests that as fintech credit grows, it certainly competes with banks, but it also strengthens banks’ stability. Second, credit information sharing increases bank stability. Thirdly, it is found that the impact of fintech credit on bank stability may depend on credit information sharing. Specifically, the presence of credit information sharing institutions may facilitate the positive effect of fintech credit on bank stability. This result remains unchanged to the introduction of alternative regression, as well as an alternative dependent variable. Finally, policy implications are discussed based on the findings of the research. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2112527 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2112527 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2112527 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2112538_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Quoc Thuan Pham Author-X-Name-First: Quoc Thuan Author-X-Name-Last: Pham Author-Name: Thi Hanh Dung Truong Author-X-Name-First: Thi Hanh Dung Author-X-Name-Last: Truong Author-Name: Xuan Thuy Ho Author-X-Name-First: Xuan Thuy Author-X-Name-Last: Ho Author-Name: Quoc Thinh Nguyen Author-X-Name-First: Quoc Thinh Author-X-Name-Last: Nguyen Title: The role of supervisory mechanisms in improving financial reporting quality by Vietnam public non-business unit Abstract: Based primarily on agency theory, this study aims to examine the role of internal and external supervisory mechanisms in improving financial reporting quality by public non-business units in Vietnam. Quantitative research with a survey method was carried out on a sample of 362 public non-business units in Ha Noi, Da Nang, and Ho Chi Minh City, Vietnam. The data collection period spread from March to May 2021. The research hypotheses were tested by PLS-SEM. The research results show that all three factors independent audit, internal control effectiveness, and financial inspection frequency had positive impacts on the financial reporting quality; internal control effectiveness has a mediating role in the relationship between independent audit, financial inspection frequency, and financial reporting quality. This study is the first to examine the chain from independent audit, financial inspection frequency, internal control effectiveness, and financial reporting quality in the context of public non-business units in an emerging economy. Furthermore, the study is the basis for setting policies and regulations to improve financial reporting quality in public non-business units. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2112538 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2112538 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2112538 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2112816_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Felisitas Defung Author-X-Name-First: Felisitas Author-X-Name-Last: Defung Author-Name: Rizky Yudaruddin Author-X-Name-First: Rizky Author-X-Name-Last: Yudaruddin Title: Economic freedom on bank stability and risk-taking in emerging economy: Indonesian case study Abstract: This paper examines the effect of economic freedoms on financial stability across banking industry in Indonesia. Using unbalanced panel data of Indonesian banks, the effect of economic freedom to financial stability is estimated using GMM approach covering the period of analysis from 2004 to 2018. The analysis is conducted by regression. The main model of economic freedom on financial stability is measured by ZSCORE and NPL, which include all sample banks in the first stage. This study also explores the effect base on different ownership type and size of the bank in the second and third stage, respectively. In addition, concentration ratio, bank size, efficiency, liquidity, and business diversification are included as control variables. The results indicate that economic freedom statistically has a positive and significant effect on financial stability as measured by ZSCORE. However, measurements with NPL showed dissimilar results. The findings have considerable implications for economic literature and policy practice. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2112816 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2112816 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2112816 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2112819_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Khaled Eriej Aburisheh Author-X-Name-First: Khaled Eriej Author-X-Name-Last: Aburisheh Author-Name: Ahmad Abdelrahim Dahiyat Author-X-Name-First: Ahmad Abdelrahim Author-X-Name-Last: Dahiyat Author-Name: Walid Omar Owais Author-X-Name-First: Walid Omar Author-X-Name-Last: Owais Author-Name: Ayman Mohammad Al Shanti Author-X-Name-First: Ayman Mohammad Author-X-Name-Last: Al Shanti Author-Name: Laith Akram AlQudah Author-X-Name-First: Laith Akram Author-X-Name-Last: AlQudah Title: The effect of ownership structure and board structure on accounting conservatism throughout financial reporting: Evidence from Jordanian industrial corporations Abstract: This study is based upon constructing two models for quantifying the impact of ownership structure upon accounting conservatism and the impact of board structure upon accounting conservatism for the industrial enterprises registered with the Amman Stock Exchange ASE from 2011 to 2020. Moreover, the finding revealed that conservatism was at a low level among industrial enterprises in Jordan. Family ownership, board independence and large investor ownership have moral impact upon accounting reservations though not upon institutional ownership, managerial ownership, board size, dispersed ownership, board duality or board meetings. So that financial reporting accuracy can be preserved, the research urges against the abandonment of conservative accounting rule adoption, especially in the context of the current economic position of Jordan, with restriction and disclosure of ownership quantities in their various forms within industrial facilities within Jordan. Great attention should be paid to characteristics in boards of directors so that the various stakeholders that are engaged in the firm are protected and the beneficial behavior of the management can be limited. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2112819 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2112819 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2112819 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2112820_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Phuoc Vu Ha Author-X-Name-First: Phuoc Vu Author-X-Name-Last: Ha Author-Name: Hong Hanh Huynh Author-X-Name-First: Hong Hanh Author-X-Name-Last: Huynh Title: Social capital and cost of debt in Vietnamese household businesses Abstract: The paper provides the impact of social capital on the cost of debt of rural household businesses in Vietnam by using the panel data sample of 4,874 household businesses. Social capital is considered as the connections with people in the society including connections with people in the same business sector, people in the different business sector, bank officials and politicians. Besides, social capital is also measured as the assistance from government, state-owned commercial banks, state-owned enterprises, private commercial banks, friends & relatives and business association. The results show that the connections with politicians, the assistance from government, state-owned enterprises, private commercial banks, friends & relatives and business associations can help the household businesses in reducing the cost of using debts. The paper draws up a broader picture about the use of informal resources like social capital in household businesses. Accordingly, this highlights the importance of social capital in a network-oriented country like Vietnam. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2112820 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2112820 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2112820 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2113203_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hasan Mansur Author-X-Name-First: Hasan Author-X-Name-Last: Mansur Author-Name: Abdul Aziz Abdul Rahman Author-X-Name-First: Abdul Aziz Author-X-Name-Last: Abdul Rahman Author-Name: Abdelrhman Meero Author-X-Name-First: Abdelrhman Author-X-Name-Last: Meero Author-Name: Ahmad Shatnawi Author-X-Name-First: Ahmad Author-X-Name-Last: Shatnawi Title: The perceptions of external auditors on the relationship between audit fees and audit quality Abstract: Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the mediators: total assets, origin of company, audit-firm size, complexity of operation in a company and auditor industry based on the perceptions of the external auditors. Therefore, this study aimed to investigate the perceptions of external auditors on the relationship between audit fees and audit quality. A survey questionnaire contains 18 items distributed to 90 external auditors, 73 were returned yielding 81% responses rate. Descriptive analysis and hierarchical regression were used to analyze data and test the hypotheses. The study revealed that there is insignificant relationship between audit fees and audit quality in case there is no mediators. Moreover, results revealed that after using five mediators (total assets, origin of a company, audit firm-size, complexity of operations, auditor industry) there is a significant relationship on the relationship between audit fees and audit quality in terms of audit firm-size as a mediator. In contrast, the study found that there are insignificant relationships between audit fees and audit quality in terms of the other mediators such total assets, origin of a company, complexity of operations, auditor industry. The results showed the audited companies/clients in Jordan are affected of the halo of big-4 audit firms regardless the factors that might play a big role in enhancing the quality of audit process. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2113203 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2113203 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2113203 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2113494_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Laura Parte Author-X-Name-First: Laura Author-X-Name-Last: Parte Author-Name: María-Del-Mar Camacho-Miñano Author-X-Name-First: María-Del-Mar Author-X-Name-Last: Camacho-Miñano Author-Name: María-Jesús Segovia-Vargas Author-X-Name-First: María-Jesús Author-X-Name-Last: Segovia-Vargas Author-Name: Yolanda Pérez-Pérez Author-X-Name-First: Yolanda Author-X-Name-Last: Pérez-Pérez Title: How difficult is to understand the extended audit report? Abstract: The external audit report is a guarantee of financial information reliability that companies provide to the market for stakeholders’ decisions. However, some firms did not disclose relevant information on company risks for users due to managers’ pressure. Few years ago, auditors of listed companies in Europe have had to break down firms’ risks using the Key Audit Matters (KAMs) in a new format called extended audit report. This article conducts an empirical analysis to examine the content of this report, to know how difficult to read is and its differences between the first and the second year of its implementation. Using all Spanish listed companies, our results show that extended audit reports are difficult to understand. Furthermore, the evidence corroborates that KAMs are sticky for a firm year to year as there are no statistically significant differences in the readability indices, neither in the narrative nor linguistic style, comparing the first two years of its implementation. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2113494 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2113494 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2113494 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2114303_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ngoc Mai Tran Author-X-Name-First: Ngoc Mai Author-X-Name-Last: Tran Author-Name: Manh Ha Tran Author-X-Name-First: Manh Ha Author-X-Name-Last: Tran Author-Name: Thuy Duong Phan Author-X-Name-First: Thuy Duong Author-X-Name-Last: Phan Title: Corporate social responsibility and earning management: Evidence from listed Vietnamese companies Abstract: The purpose of this paper is to examine the association between corporate social responsibility (CSR) and earning management of listed Vietnamese companies. Both accrual earning management (AEM) and real earning management (REM) are calculated on yearly basis from 2016–2020. Information on CSR is extracted from the top 100 sustainable businesses announced by Vietnam Chamber of Commerce and Industry (VCCI). Using Feasible Generalized Least Squares (FGLS) method, this study finds negative relationship between CSR and earning management. High socially responsible firms are less likely to engage in earning manipulation, for both AEM and REM. In other words, these firms are less likely to obscure true economic performance by changing accounting methods or altering the real business transactions. The study is the first to examine the impact of CSR on both AEM and REM in the context of Vietnam. It also provides important implications for shareholders, stakeholders and related authorities using CSR as a sign of quality of reported financial information. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2114303 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2114303 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2114303 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2114304_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hung Phan Tran Minh Author-X-Name-First: Hung Phan Author-X-Name-Last: Tran Minh Author-Name: Kim Nguyen Thi Author-X-Name-First: Kim Author-X-Name-Last: Nguyen Thi Author-Name: Loan Pham Thi Be Author-X-Name-First: Loan Pham Author-X-Name-Last: Thi Be Title: The non-linear impact of financial leverage on cash holdings: Empirical evidence from Vietnam Abstract: This article examines the non-linear relationship between financial leverage and cash holdings in the emerging market context—Vietnam. We use the dynamic model with the system generalized method of moments (SGMM) estimator and the comprehensive data set of stocks listed on the Vietnamese stock market from 2007 to 2019. The database is collected from accounting data related to 513 Vietnamese firms’ characteristics and provided by Fiin Pro. We indicate that financial leverage exerts a negative impact on cash holdings at low levels, but the relationship becomes positive at high levels of financial leverage. We further find that short-term and long-term debt are non-linearly related to cash holdings. Our findings offer implications for managers to operate their firms at different levels of financial leverage. Firms at low levels of financial leverage should tend to hold less cash and issue debt since the addition of debt to adapt investment and operation could maximize corporate value. In contrast, firms at high levels of financial leverage could hoard cash to mitigate the likelihood of financial distress, bankruptcy and to reserve borrowing capacity because such firms are more likely to experience financial distress and go bankrupt. Policymakers could draw up policies to reduce the likelihood of experiencing financial distress and bankruptcy, such as the decrease of the debt financing and the increase of the likelihood of equity financing. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2114304 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2114304 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2114304 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2114305_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hussein Ahmed Alshari Author-X-Name-First: Hussein Ahmed Author-X-Name-Last: Alshari Author-Name: M. A. Lokhande Author-X-Name-First: M. A. Author-X-Name-Last: Lokhande Title: The impact of demographic factors of clients’ attitudes and their intentions to use FinTech services on the banking sector in the least developed countries Abstract: This research aims to explore the impact of demographics (age, gender, education, and income) on clients’ attitudes and their intention to use the FinTech services of banks by using the TAM model, Yemen as a case study. The data for this study were collected using a questionnaire shared among 435 respondents who are clients of five Yemeni banks that provide FinTech payment services. Structural equation modeling via PLS was used to validate the model’s constructs. The results show that education and income levels have a significant negative effect on risks and a high positive effect on the perceived benefit of using FinTech to clients. Gender, income, and risks show a significant negative effect on attitude. Education, PEOU, PU, and trust all exhibit a high positive effect on the attitude of banks’ clients to using FinTech services. Finally, there is a very high positive relationship of attitude with intention. As an independent study, this research contributes to clarifying the effect of demographic factors on the use of FinTech by consumers, considering that studies in this field are minimal. In addition, it contributes to highlighting important steps for decision makers to keep pace with financial technology developments in the least developed countries in general and in Yemen in particular. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2114305 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2114305 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2114305 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2114306_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yvonne Makalani Author-X-Name-First: Yvonne Author-X-Name-Last: Makalani Author-Name: Suné Ferreira-Schenk Author-X-Name-First: Suné Author-X-Name-Last: Ferreira-Schenk Author-Name: Zandri Dickason-Koekemoer Author-X-Name-First: Zandri Author-X-Name-Last: Dickason-Koekemoer Title: The influence of exogenous factors on risk perception amongst insurance policyholders Abstract: Insurers tend to misunderstand the perceptions of the policyholders and inevitably lose clients. In South Africa, very little research has investigated the perceptions and attitudes expressed by insurance policyholders. Therefore, to bridge this gap, the purpose of this research study is to analyse the exogenous factors that influence the risk perception of insurance policyholders in Gauteng. This will inevitably assist insurers to retain more clients as they will have a better understanding of what influences the risk perception of their insurance policyholders. Exogenous factors relate to external factors influencing the risk perception of insurance policyholders namely, political-legal, market fluctuations, crime and unemployment. The questionnaire was distributed to private insurance policyholders in Gauteng, South Africa. Political events and market fluctuations and volatility had significant relationships with the risk perception of policyholders. It can be assumed that the more market volatility exists, or extreme international events take place the more the level of perceived risk by the insurer will be. In terms of demographics, there were also significant relationships between age, level of education, policy type and gender and risk perception. The empirical findings of this research study will furthermore be of benefit to the insurance industry as it provides an analysis of the exogenous factors influencing the risk perception of the insurance policyholders. This can assist insurers to tailor insurance products accordingly for each policyholder in order to maximise customer satisfaction, especially in unprecedented market conditions. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2114306 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2114306 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2114306 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2114308_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Debadatta Das Mohapatra Author-X-Name-First: Debadatta Author-X-Name-Last: Das Mohapatra Author-Name: Pradiptarathi Panda Author-X-Name-First: Pradiptarathi Author-X-Name-Last: Panda Title: Impact of corporate governance on dividend policy: A systematic literature review of last two decades Abstract: The present study endeavours to perform a systematic review of the literature related to the impact of corporate governance on dividend policy in the last two decades. This study uses the systematic literature review process . 143 articles were identified initially and subsequently further narrowed down to 66 most relevant articles for the scope of this study. This paper critically examines the influential studies in the literature related to the impact of corporate governance on dividend policy. The literature review related to corporate governance is analysed from two broad perspectives i.e. (a)Impact of Shareholder protection on dividend pay-out and (b) Impact of Controlling stakeholders on dividend pay-out. Our findings are as follows. Firstly, a vast majority of studies have found a positive relationship between better corporate governance practice and higher dividend pay-out. Secondly, the study finds that the majority of the research has been done in the USA and Europe while limited studies have focussed on emerging markets. Finally, our reviews show that there is a dearth of studies that evaluate the impact of the structural changes in corporate governance in various emerging markets. This study contributes to the extant literature in several ways. It highlights the research gaps in this field and provides a potential agenda for academicians and research organizations for future research. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2114308 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2114308 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2114308 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2115220_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Peni Nugraheni Author-X-Name-First: Peni Author-X-Name-Last: Nugraheni Author-Name: Syed Musa Alhabshi Author-X-Name-First: Syed Musa Author-X-Name-Last: Alhabshi Author-Name: Romzie Rosman Author-X-Name-First: Romzie Author-X-Name-Last: Rosman Title: The influence of audit committee characteristics on the ethical disclosure of sharia compliant companies Abstract: The audit committee (AC) is an important mechanism within the corporate governance structure. Corporate misconduct and business failure have prompted greater scrutiny of the AC role. This study examines the effect of AC characteristics on disclosure, namely Islamic business conduct (IBC) disclosure, in sharia compliant companies (SCC) in Indonesia. SCC are expected to behave ethically and the AC can influence them by reviewing their internal control and stakeholder reporting systems. The study includes four AC characteristics as the independent variables, namely AC size, AC meeting frequency, AC gender diversity and AC expertise. The data were analysed using panel data regression. The samples comprised non-financial companies included in the Sharia Securities List on the Indonesia Stock Exchange for the years 2017–2020. The results show that the AC meeting variable had a positive effect on IBC disclosure. Meeting frequency can be used as a measurement of AC diligence, with the result showing that AC diligence in SCC can influence the disclosure of company ethical behaviour. The results of this study are expected to prompt Boards of Commissioners to encourage ACs to become more active in terms of undertaking more intense supervision and coordination so that the AC members can play a greater role in disclosing company information. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2115220 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2115220 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2115220 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2115282_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ayeni Olasubomi Adefolake Author-X-Name-First: Ayeni Olasubomi Author-X-Name-Last: Adefolake Author-Name: Cordelia Onyinyechi Omodero Author-X-Name-First: Cordelia Onyinyechi Author-X-Name-Last: Omodero Title: Tax Revenue And Economic Growth In Nigeria Abstract: This research work assesses the effects of tax revenue on the economic growth of Nigeria utilizing time series data spanning from year 2000 till 2021. The study’s specific goal is to evaluate the influence of hydrocarbon tax, corporation income tax and Value Added Tax on Nigeria’s economic growth. The study employs secondary form of data which have been sourced from CBN statistical bulletin and published Federal Inland Revenue Statement. Ex-post facto research design is used for this study. The data collected are analyzed and tested for unit root using Augmented Dickey Fuller method. The study variables which comprise GDP, PPT, CIT & VAT are found to be stationary at first difference. Thus, a Johansen co-integration test is also conducted and it reveals a long-run relationship. Consequently, the study utilizes the Vector Error Correction Model to evaluate the effects of PPT, CIT and VAT on GDP. The findings reveal that PPT and VAT have positive and significant effects on GDP. It also reveals that CIT has a negative and significant effect on GDP. Based on these findings, the inquiry suggests that trainings and workshops should be organized by government tax agencies to the Nigerian public and companies on the importance and benefits of tax revenue to the economy. The tax authorities should also endeavour to encourage companies to pay tax so as to improve the growth of the economy which the companies are meant to benefit from as part of government’s fulfilment of its social responsibilities. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2115282 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2115282 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2115282 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2115621_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nuraini Asriati Author-X-Name-First: Nuraini Author-X-Name-Last: Asriati Author-Name: S. Syamsuri Author-X-Name-First: S. Author-X-Name-Last: Syamsuri Author-Name: Munawar Thoharudin Author-X-Name-First: Munawar Author-X-Name-Last: Thoharudin Author-Name: Sandra Fitria Wardani Author-X-Name-First: Sandra Fitria Author-X-Name-Last: Wardani Author-Name: Aditya Halim Perdana Kusuma Putra Author-X-Name-First: Aditya Halim Perdana Author-X-Name-Last: Kusuma Putra Title: Analysis of business behavior and HRM perspectives on post-COVID-19 SME business sustainability Abstract: There are not many studies that examine business continuity and business strategy combined with business people’s psychological and psychological approaches. This study relates the elaboration between the HRM, strategic management, and business management fields analyzed with a quantitative approach. This study involved 100 respondents of handicraft business actors at the border between Indonesia and Malaysia. The data collection method used a survey method. Data processing uses the Structural Equation Model (SEM-PLS) approach in the SMART-PLS. This research study states that through direct relationship, all demonstration variables have a positive and significant effect. Meanwhile, the demonstration of the relationship between variables states that there are two patterns of relationship that do not have a significant effect. Through a combination of human resource management variables, business strategy, creativity, entrepreneurship capability, and SME sustainability perceived, packaged with a planned behavior theory (TPB) approach, several main research findings conclude. First, our study indicate that business sustainability can be achieved if an optimal business strategy (BS) has been realized by forming good entrepreneurial capabilities. Second, the role of antecedent human resource locus of control (HR) is a variable that has complete control in creating the creativity of small-medium enterprise actors and creating entrepreneurial capabilities. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2115621 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2115621 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2115621 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2115622_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Moses Kisame Kisubi Author-X-Name-First: Moses Kisame Author-X-Name-Last: Kisubi Author-Name: Francis Aruo Author-X-Name-First: Francis Author-X-Name-Last: Aruo Author-Name: Aziz Wakibi Author-X-Name-First: Aziz Author-X-Name-Last: Wakibi Author-Name: Veronica Mukyala Author-X-Name-First: Veronica Author-X-Name-Last: Mukyala Author-Name: Kassim Ssenyange Author-X-Name-First: Kassim Author-X-Name-Last: Ssenyange Title: Entrepreneurial competencies and performance of Ugandan SMEs: the mediating role of firm capabilities Abstract: The purpose of this study was twofold; (1) to establish the direct influence of Entrepreneurial competencies and Firm capability on SME Performance and (2) to examine the mediating role of Firm capability between Entrepreneurial competencies and SME Performance. A cross-sectional and explanatory design was utilized to collect and analyze data from 314 SMEs in Uganda. The sample size was proportionally distributed amongst three SME subsectors; manufacturing, trade, and restaurants. A positive and significant influence of entrepreneurial competencies and firm capabilities on SME performance was established. Among the seven entrepreneurial competencies understudy, innovative competency is highly associated with SME performance than other competencies. Interestingly, firm capabilities were found to be a powerful predictor of SME performance than entrepreneurial competencies. In addition, a partial and significant mediating role of firm capabilities was also found. Theoretically, the study provides maiden evidence of the indirect influence of a firm’s capabilities on the association between entrepreneurial competencies and SME performance. In practice, managers and SME owners should address their competency deficiencies to develop more capabilities like management and marketing capabilities which could enhance SME performance. The study provides initial evidence for the mediating role of firm capabilities in the association between entrepreneurial competencies and firm performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2115622 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2115622 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2115622 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2115731_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohannad Obeid Al Shbail Author-X-Name-First: Mohannad Obeid Author-X-Name-Last: Al Shbail Author-Name: Hashem Alshurafat Author-X-Name-First: Hashem Author-X-Name-Last: Alshurafat Author-Name: Husam Ananzeh Author-X-Name-First: Husam Author-X-Name-Last: Ananzeh Author-Name: Tareq O Bani-Khalid Author-X-Name-First: Tareq O Author-X-Name-Last: Bani-Khalid Title: The moderating effect of job satisfaction on the relationship between human capital dimensions and internal audit effectiveness Abstract: This study examined how job satisfaction affected the link between internal audit effectiveness and human capital dimensions in the context of Jordanian commercial banks. In this paper, from the distributed questionnaire copies distributed to internal auditors working in the commercial banks of Jordan, 102 copies were deemed useable. Data obtained was exposed to Partial Least Squares-Structural Equation Modeling (PLS-SEM). Based on the results, education, expertise, and training had a direct, positive, and significant influence on the effectiveness of internal audit, while job satisfaction had an incomplete role as a moderator, as underpinned by the Social Exchange theory. The study enumerates the implications for practice and academics, with the study contributions serving as guidelines for bank managers and literature research. On this basis, the study implications are categorized into two major types, theoretical and practical implications. Accordingly, the first contribution to theory is that social exchange theory adoption to examine the human capital dimensions (education, expertise, and training) and their relationship with internal audit effectiveness. Also, practically, the study findings indicate the strategic importance of internal audit, reminding executives and banks directors to enhance internal audit staff expertise and meet their satisfaction to promote the effectiveness of the internal audit. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2115731 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2115731 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2115731 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2115733_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Heru Tjaraka Author-X-Name-First: Heru Author-X-Name-Last: Tjaraka Author-Name: Widi Hidayat Author-X-Name-First: Widi Author-X-Name-Last: Hidayat Author-Name: Rusdiyanto Rusdiyanto Author-X-Name-First: Rusdiyanto Author-X-Name-Last: Rusdiyanto Title: The role of earning management as a mediator of the effect of the facial width to height ratio CEOs on leverage Abstract: This study aims to prove the consistency of Agency Theory and Behavioral Consistency Theory as a solution to explain the role of Earnings Management in mediating the influence of male CEO masculinity on leverage. This research uses a quantitative approach with the population and research samples using companies on Indonesia’s Stock Exchange in 2014–2018. This study collected facial images identified as male CEOs from data from Indonesia’s Stock Exchange website and company websites and utilized Google searches. The data analysis method in this study uses Structural Equation Modeling (SEM) with Stata Software which connects theories, concepts and data that can be carried out on research variables. The findings explain that the decrease and increase in Earning Management practices has an impact on increasing and decreasing the value of the masculinity face of male CEOs also has an impact on increasing and decreasing the value of corporate leverage. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2115733 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2115733 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2115733 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2116798_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Iman Harymawan Author-X-Name-First: Iman Author-X-Name-Last: Harymawan Author-Name: Nadia Klarita Rahayu Author-X-Name-First: Nadia Klarita Author-X-Name-Last: Rahayu Title: A review of COVID-19 related research in accounting Abstract: The purpose of this paper is to review COVID-19 and Accounting research published during the pandemic up to February 2021. This study is a literature review that focuses on articles related to COVID-19 and accounting. This study uses articles sourced from the Scopus database. This study discusses COVID-19 in relation to the financial market, corporate social responsibility, firm performance, financial crisis, risk, and corporate governance. The results of this study are expected to help determine future research related to COVID-19 in the accounting field. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2116798 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2116798 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2116798 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2116799_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yu Wang Author-X-Name-First: Yu Author-X-Name-Last: Wang Author-Name: Xiaoying Chang Author-X-Name-First: Xiaoying Author-X-Name-Last: Chang Author-Name: Shanshan Wang Author-X-Name-First: Shanshan Author-X-Name-Last: Wang Title: Are government directors a blessing for actual performance or overvalued by the market? Evidence from China Abstract: The purpose of this study is to deepen our understanding of government directors’ impact on firm performance. This study strives to answer whether government directors have different effects on accounting- and market-based performance. To correct for the endogeneity of government directors caused by self-selection bias, Heckman two-stage model was employed in this study. Using a sample of Chinese publicly listed firms on the Shanghai or Shenzhen Stock Exchanges from 2007 to 2016, the results support our predictions. The results show that government directors are associated with better market-based performance but not finance-based performance, which suggests a discrepancy between the public perspective and the realistic condition. Further, their impact on market-based performance is stronger for firms in high state-monopolized industries, but the results don’t hold for finance-based performance. These findings call for more attention on the actual role played by government directors. Previous studies generally tested the impact of government directors on the overall firm performance without differentiating this construct into distinct, meaningful components that reflect firm performance in various domains or aspects. To the best of our knowledge, this is the first study to analyze and examine the differences in government directors’ effects on accounting- and market-based performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2116799 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2116799 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2116799 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2116800_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kyong-Yong Kim Author-X-Name-First: Kyong-Yong Author-X-Name-Last: Kim Author-Name: Kyunbeom Jeong Author-X-Name-First: Kyunbeom Author-X-Name-Last: Jeong Title: The effect of application of standard audit hour on audit quality under external audit law – Evidence from Korea Abstract: This paper investigates the effect of the application of standard audit hour on audit quality under the external audit law in Korea. As a result of empirical analysis, first, it is confirmed that the absolute value of the discretionary accrual decreased due to the application of the standard audit hour under the external audit law, so the audit quality improved. Second, the degree to which audit quality improves due to the application of standard audit hour is greater when the rate of increase in audit hour is high. Third, the degree to which audit quality improves according to the rate of increase in audit hour due to the application of standard audit hour is greater when the proportion of quarterly or semi-annual review time is high. Fourth, the degree to which audit quality improves according to the rate of increase in audit hour due to the application of standard audit hour does not appear larger when the proportion of audit hour of senior auditors is high. This study is the first to comprehensively verify the effect of the standard audit hour under the external audit law in Korea, and the results of this study are useful for related institutions to operate the standard audit hour and are expected to have implications in the future. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2116800 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2116800 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2116800 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2116801_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Pham Thu Trang Author-X-Name-First: Pham Author-X-Name-Last: Thu Trang Title: How do work characteristics affect job performance? An investigation in Vietnam Abstract: This study aims to examine how work characteristics influence employee performance through the mediating role of job-based psychological ownership in a developing country. The research employed 432 Vietnamese employees from 10 manufactories located in three regions of Vietnam: The North, the Middle and the South of Vietnam. The results reveal that job-based psychological ownership mediates four relationships between task identity, task significance, autonomy, feedback, and in-role performance. Unexpectedly, skill variety, the remaining work characteristic considered here, does not impact job-based psychological ownership, meaning that here the mediating role of job-based psychological ownership does not exist. This paper concludes with discussions and recommendations for Vietnamese businesses. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2116801 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2116801 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2116801 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2116802_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thu Hien Nguyen Author-X-Name-First: Thu Hien Author-X-Name-Last: Nguyen Title: The willingness to voluntarily apply international financial reporting standards in Vietnam: Empirical evidence from listed parent companies Abstract: In the current period of increased globalization, the preparation and presentation of financial statements by international financial reporting standards (IFRS) are receiving support from many countries and territories around the world, as applying IFRS is a way for them to gain acceptance in the international business world. To converge global accounting standards and promote regional and global economic integration, Vietnam has announced a roadmap for the voluntary application of IFRS from 2022 for some listed parent companies and others having needs and sufficient resources. This study aims to examine some specific characteristics of Vietnamese listed parent companies that affect their willingness to apply IFRS voluntarily. This study uses descriptive statistics, univariate, and multivariable regression methods to analyze the data collected from audited consolidated reports in the 2020 fiscal year and surveys the managers of 400 Vietnamese listed parent companies. Empirical research results confirm that several specific characteristics such as firm size, profitability, type of auditors, and foreign investors influence the voluntary application of IFRS of listed parent companies. In the meantime, other factors such as leverage and foreign operations do not affect the voluntary application of this accounting standard. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2116802 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2116802 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2116802 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2117153_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rangarirai Mbizi Author-X-Name-First: Rangarirai Author-X-Name-Last: Mbizi Author-Name: Obert Sifile Author-X-Name-First: Obert Author-X-Name-Last: Sifile Author-Name: Faustin Gasheja Author-X-Name-First: Faustin Author-X-Name-Last: Gasheja Author-Name: Daniel Twesige Author-X-Name-First: Daniel Author-X-Name-Last: Twesige Author-Name: Edson Gwangava Author-X-Name-First: Edson Author-X-Name-Last: Gwangava Author-Name: Shepard Makurumidize Author-X-Name-First: Shepard Author-X-Name-Last: Makurumidize Author-Name: Kudzanai Matowanyika Author-X-Name-First: Kudzanai Author-X-Name-Last: Matowanyika Author-Name: Shakemore Chinofunga Author-X-Name-First: Shakemore Author-X-Name-Last: Chinofunga Author-Name: Kalisa Sunday Author-X-Name-First: Kalisa Author-X-Name-Last: Sunday Title: Accountants in Africa and the evolving fourth industrial revolution (4IR): Towards a competency framework Abstract: This paper sought to establish the competency skills required by accountants to utilise 4IR technologies at their work places. The following specific questions guided the study: What constitutes an accountant who is fit for purpose in the 4IR era? What needs to be done for accountants in Africa to remain relevant? To answer these questions the research adopted a qualitative research approach. A structured interview guide and document review was used to gather qualitative data. Telephone interviews were conducted with the selected members for the interview due to the covid-19 epidemic. Secondary data was gathered through desk research, which included analyzing various academic curricula of various institutions and syllabi of Professional Accounting Organisations. The results from the study on the first objective show that an African accountant needs mostly computer skills and critical thinking skills to effectively navigate in the technology driven era. Other skills identified were emotional intelligence, technical and analytical skills. The second research question indicated that African accountants are expected to have data management skills to effectively execute their duties in this digital era. These skills include information technology skills, data analytics, complex problem solving, specialised software, and business intelligence. These skills need to be fused in the curricula of training institutions. Professional Accounting Organizations, universities, and employers should structure their training curricula in such a way that they impart cutting-edge technology such as block chain and robotics as part of digital accounting so as to eliminate manual accounting and enhance quality financial reporting. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2117153 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2117153 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2117153 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2117161_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dwi Ratmono Author-X-Name-First: Dwi Author-X-Name-Last: Ratmono Author-Name: Frendy Author-X-Name-First: Author-X-Name-Last: Frendy Title: Examining the fraud diamond theory through ethical culture variables: A study of regional development banks in Indonesia Abstract: Previous literature which examined relationship between fraud risk factors and occupational frauds occurrence is limited to the setting of a single developed country. This study aims to bridge this gap by examining the moderating role of ethical culture in affecting the relationship between fraud risks and occupational fraud using the sample of regional development banks (RDB) in one of the major developing countries, Indonesia. Our study employs Indonesian RDBs due to their economic significance and their exposure to a higher risk of occupational fraud. Primary data was collected using a survey method involving 355 employees from the 15 largest RDBs in Indonesia. The collected data was analyzed using the Partial Least Square-Structural Equation Modelling (PLS-SEM). We find that occupational fraud in RDBs is associated with opportunity and pressure. A strong ethical culture can weaken the positive relationship between these two fraud risks and occupational fraud. The findings of our paper imply that organizations that face a significant risk of fraud, such as RDBs, should invest in strengthening the organizations’ ethical culture as it could mitigate two out of four fraud risk factors. This study contributes towards development of the fraud diamond theory by examining the effect of ethical culture in mitigating fraud risk in the banking industry which is growing rapidly in a developing economy. This study focuses on a context that has still only been analyzed by previous research to a limited degree, namely RDBs which are known as the “second sector” of the banking industry in Indonesia. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2117161 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2117161 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2117161 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2117164_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Neelam Chawla Author-X-Name-First: Neelam Author-X-Name-Last: Chawla Author-Name: Basanta Kumar Author-X-Name-First: Basanta Author-X-Name-Last: Kumar Title: Does Indian real estate regulation protect urban homebuyers? policy implications Abstract: The proponents claim that the Indian Real Estate (Regulation and Development) Act, 2016 (RERDA, 2016/Act) has saved homebuyers from exploitation by promoters’ evasive and aggressive approach and has impacted society. The paper, while discussing the relevant statutory provisions and judicial decisions protecting urban homebuyers’ interests, examines the reactions of 751 respondents, comprising homebuyers, unsuccessful buyers, builders, officials, and nine experts, using descriptive statistics, ANOVA, and the chi-square test. The findings show that builders’ lobbying and regulatory capture exploit homebuyers. Timely judiciary interventions have eased builders’ obstacles, allowing builders and governments to safeguard homebuyers’ interests. Politics and interstate tensions create homebuyers’ owes. Violation of ethical principles is a common practice. However, the Act’s performance remains uneven six years after its adoption. Our results on real estate reform might help policymakers, and planners, alter current laws in a worldwide competitive economy. Our findings suggest that a law’s success in a country’s development depends on political will, design, alignment with development objectives, flexibility, efficacy, and adaptability to socioeconomic realities. The study has implications for research on the real estate market’s theory, policy, and socioeconomic practice. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2117164 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2117164 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2117164 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2118207_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Md. Mahmudul Alam Author-X-Name-First: Md. Mahmudul Author-X-Name-Last: Alam Author-Name: Yasmin Mohamad Tahir Author-X-Name-First: Yasmin Mohamad Author-X-Name-Last: Tahir Author-Name: Abdulazeez Y. H. Saif-Alyousfi Author-X-Name-First: Abdulazeez Y. H. Author-X-Name-Last: Saif-Alyousfi Author-Name: Wanamina Bostan Ali Author-X-Name-First: Wanamina Bostan Author-X-Name-Last: Ali Author-Name: Ruhaini Muda Author-X-Name-First: Ruhaini Author-X-Name-Last: Muda Author-Name: Sabariah Nordin Author-X-Name-First: Sabariah Author-X-Name-Last: Nordin Title: Financial factors influencing environmental, social and governance ratings of public listed companies in Bursa Malaysia Abstract: Environmental, Social and Governance (ESG) ratings are widely recognised methods to assess the sustainability practices of corporations. However, the scores of these ratings are not satisfactory in emerging market economies. This study examines the financial factors that influence ESG ratings regarding public listed companies on the FTSE4 Good Bursa Malaysia Index (F4GBM Index). This paper uses static and dynamic Generalized Method of Moments (GMM) techniques to analyse the data of 31 public listed companies on the F4GBM Index and reported full ESG ratings data for the period 2007–2016. To utilise the maximum number of observations by avoiding the missing data and outlier due to COVID-19, this study applied the sample data up to 2016. Using the two-step system dynamic GMM estimator, such results indicate that highly profitable Malaysian companies enjoy a higher score for ESG overall ratings as well as all three individual ratings. Poorer credit management diminishes the environmental ratings, yet increases overall scores such as the social and governance scores. Companies with higher leverage have a weaker social, governance and overall score, but a higher environmental rating. Finally, companies eliciting a higher sustainable growth rate have weak governance and overall scores. This study provides empirical evidence that will be useful to capital market investors, management teams of these companies and policymakers in their efforts to promote responsible investment in Malaysian public listed companies in line with UN-PRI policy. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2118207 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2118207 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2118207 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2118209_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ahmed Abdullah Saad Al-Dhubaibi Author-X-Name-First: Ahmed Abdullah Saad Author-X-Name-Last: Al-Dhubaibi Author-Name: Hussein Hussein Hamood Sharaf-Addin Author-X-Name-First: Hussein Hussein Hamood Author-X-Name-Last: Sharaf-Addin Title: An analysis of external and internal auditors’ use of ISA 240 red flags: The impact of auditors’ estimation of fraud pervasiveness Abstract: The purpose of this study is to investigate how external and internal auditors, respectively, assess the importance of and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and misappropriation of assets. Further, this study attempts to explain the effect of auditors’ estimation of fraud prevalence in the business environment on their assessment of fraud risk and their subsequent use of fraud risk factors. Empirical data were collected by means of a questionnaire that was sent to external auditors working for global and local audit firms in Saudi Arabia and to internal auditors working for various types of private companies. The results of the study revealed that the use of fraud risk factors by external and internal auditors is positively associated with their estimation of fraud pervasiveness in the business community. The results showed no significant differences between external and internal auditors in their use of fraud risk factors, in general. However, the results provide evidence of an association between the perceived importance of a specific risk factor and its extent of use. The implications of the results should motivate external auditors to utilize the experience and information available to internal auditors in assessing the risk of fraud. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2118209 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2118209 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2118209 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2119539_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hafiz Ghufran Ali Khan Author-X-Name-First: Hafiz Author-X-Name-Last: Ghufran Ali Khan Author-Name: Muhammad Anwar Khan Author-X-Name-First: Muhammad Author-X-Name-Last: Anwar Khan Author-Name: Muhammad Iftikhar Ali Author-X-Name-First: Muhammad Author-X-Name-Last: Iftikhar Ali Author-Name: Sultan Salem Author-X-Name-First: Sultan Author-X-Name-Last: Salem Author-Name: Sobia Rashid Author-X-Name-First: Sobia Author-X-Name-Last: Rashid Author-Name: Hafsah Zahur Author-X-Name-First: Hafsah Author-X-Name-Last: Zahur Title: Does authentic leadership influences performance of individuals in presence of trust and leader member exchange: an evidence from health care sector Abstract: Authentic leadership is attracting the researcher’s interest since last decade. For the first time, this research examines the employee-centered aspect of authentic leadership, trust, leader member exchange (LMX) and individual performance with sequential mediation approach. Data were collected from 320 employees working in hospitals/health sector of Pakistan. Findings of the current study confirm significant and positive effect of the authentic leadership with individual performance connected both directly and indirectly through mediating effect of trust and LMX. Further, it is also revealed that authentic leadership creates trustworthy environment among the followers that enhances employee LMX and subsequently improves their job performance. This research delivers novel results of the sequential mediating effects of constructs from one aspect and from other aspect it has integrated four important variables in one model. Theoretical and practical implications along with future recommendations are presented at the end too. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2119539 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2119539 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2119539 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2119540_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nur Fadjrih Asyik Author-X-Name-First: Nur Fadjrih Author-X-Name-Last: Asyik Author-Name: Muchlis Muchlis Author-X-Name-First: Muchlis Author-X-Name-Last: Muchlis Author-Name: Ikhsan Budi Riharjo Author-X-Name-First: Ikhsan Budi Author-X-Name-Last: Riharjo Author-Name: Rusdiyanto Rusdiyanto Author-X-Name-First: Rusdiyanto Author-X-Name-Last: Rusdiyanto Title: The impact of a male CEO’S facial masculinity on leverage Abstract: The purpose of this study was to obtain empirical evidence of the effect of male CEO’s facial masculinity on leverage, to identify the effect of male CEO’s facial masculinity on leverage. This study uses a quantitative approach with a population and research sample using companies on the Indonesia Stock Exchange in 2016–2021. The study collected images of faces identified as male CEOs from data from the Indonesia Stock Exchange website and company websites and using Google searches. The panel data analysis method in this study uses Regression Ordinary Least Square (OLS) with Stata Software which connects theories, concepts and data that can be carried out on research variables. The findings suggest that the higher the value of male CEOs’ facial masculinity, the greater the effect on reducing corporate leverage, and vice versa, the lower the value of male CEOs’ facial masculinity, the greater the impact on increasing corporate leverage value. The practical implications of this study can help the Indonesian Association of Accountants in developing accounting in Indonesia. Meanwhile, the theoretical implications of this study can explain agency theory and behavioral consistency theory. As for the policy implications of this study, it could provide empirical evidence that male CEOs’ masculinity undermines corporate leverage. To date, researchers in Indonesia have not identified significant research on the topic of masculinity of male CEOs in relation with leverage, or the characteristic role of male CEOs in influencing leverage policy. This study contrasts previous findings of a study that was conducted in the United States from 1993 to 2008. Meanwhile, the sampling period for this study was from 2016 to 2021 and was conducted in Indonesia. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2119540 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2119540 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2119540 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2119675_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Kim Quoc Trung Author-X-Name-First: Nguyen Author-X-Name-Last: Kim Quoc Trung Title: Does leverage fit non-performing loans in the COVID-19 pandemic – evidence from the Vietnamese banking system Abstract: The study aims to estimate the effect of leverage on non-performing loans in Vietnamese commercial banks from 2010 to 2020. This article uses qualitative (expert interviews, namely senior credit officers’ and credit managers’ surveys to find out the expert consensus coefficient) and quantitative research methods (Generalized Method of Moments to solve the endogeneity). The findings show that leverage is a statistically significant factor and negatively affects non-performing loans. In line with corporate governance theories, such as agency theory and stakeholder theory, this study emphasizes the significant role of the leverage ratio in dealing with non-performing loans at commercial banks in Vietnam during the COVID-19 pandemic. Besides, the study also highlights effective mechanisms to control and mitigate non-performing loans in the credit granting process. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2119675 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2119675 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2119675 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2119679_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thanh Tam Le Author-X-Name-First: Thanh Tam Author-X-Name-Last: Le Author-Name: Quynh Anh Nguyen Author-X-Name-First: Quynh Anh Author-X-Name-Last: Nguyen Author-Name: Thi Minh Ngoc Vu Author-X-Name-First: Thi Minh Ngoc Author-X-Name-Last: Vu Author-Name: Minh Phuong Do Author-X-Name-First: Minh Phuong Author-X-Name-Last: Do Author-Name: Manh Dung Tran Author-X-Name-First: Manh Dung Author-X-Name-Last: Tran Title: Impact of income diversification on the default risk of Vietnamese commercial banks in the context of the COVID-19 pandemic Abstract: This study is aimed to examine the impact of income diversification on bank risk in Vietnam before and during the COVID-19 pandemic by studying commercial banks over the period 2012–2020. By employing the fixed effects model (FEM) and general least squares model (FGLS), our main result shows that the higher the level of income diversification, the lower the risk of default. However, the diversification strategy should be conducted based on each source of non-interest income, in particular banks need to limit the increase in direct income from service activities, and reduce service fees to increase other indirect revenues, such as benefiting from transaction size and CASA value. This is different from previous studies. Besides, banks should improve the quality of foreign exchange business, securities investment and increase income from other non-interest activities. We also find that bank’s default risk tends to decrease when the COVID-19 pandemic breaks out. However, contrary to our hypothesis, the impact of the COVID-19 pandemic on the relationship between income diversification and default risk of commercial banks in Vietnam has not been confirmed. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2119679 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2119679 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2119679 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2119681_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ngoc Hong Nguyen Author-X-Name-First: Ngoc Hong Author-X-Name-Last: Nguyen Author-Name: Nam Thanh Vu Author-X-Name-First: Nam Thanh Author-X-Name-Last: Vu Author-Name: Quan Tran Author-X-Name-First: Quan Author-X-Name-Last: Tran Author-Name: Thao Tran Author-X-Name-First: Thao Author-X-Name-Last: Tran Author-Name: Duc Hong Vo Author-X-Name-First: Duc Hong Author-X-Name-Last: Vo Title: Market performance and volatility during the Covid-19 pandemic in Vietnam: A sector-based analysis Abstract: The effects of the Covid-19 pandemic on firms’ performance have been extensively investigated. However, the abnormal returns and volatilities across industries during different waves of the pandemic using an event study have largely been neglected in the existing literature, particularly for Vietnam. As such, this study investigates the impact of the pandemic on the performance and volatility of the entire stock market and across 13 industries during the four Covid-19 outbreaks in Vietnam, including 23 January 2020 (the first wave), 25 July 2020 (the second wave), 28 January 2021 (the third wave), and 27 April 2021 (the fourth wave). An event study is used on the sample of 404 listed firms. Our findings indicate that the announcements of the first three outbreaks adversely affect the stock market returns and volatilities, leading to the firm’s financial distress. Furthermore, we find that the market has responded slowly to the fourth wave compared to the first three waves. However, the effects of this fourth wave have lasted longer. Agriculture, Construction, Real Estate, and Manufacturing are the most affected industries, whilst Information and Technology and Financial and Insurance Services are the most resilient industries across the four waves of the pandemic in Vietnam. Furthermore, results from our analysis indicate that the government’s announcement of ending the lockdown of Ho Chi Minh City in October 2021 has positively affected the stock market performance in Vietnam. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2119681 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2119681 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2119681 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2119826_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kofi Mintah Oware Author-X-Name-First: Kofi Mintah Author-X-Name-Last: Oware Author-Name: Gilbert K. Amoako Author-X-Name-First: Gilbert K. Author-X-Name-Last: Amoako Title: CEO characteristics and disability employment of listed firms. Evidence from India Abstract: Using the stewardship theory and theory of fear of failure as the underlying theory, the study focuses on investigating CEO characteristics and disability employment of listed firms in India. The study employed descriptive statistics and feasible generalised least square (FGLS) assumption to analyze data from 80 Indian listed firms with 800 firm-year observations from 2010 to 2019. We find that CEO age and CEO tenure have a strong and positive correlation. The first findings show that ageing CEOs are insignificant to exhibit any levels of disability employment in India. This study suggests that ageing CEOs do not see disability employment as a welfare cost or employment that can lead to a consequential profit. The second findings show that firms with long-tenured CEOs exhibit a higher level of disability employment. This outcome does not conflict with the assumption that the CEO has a sense of responsibility to achieve what is right and protect the firm’s assets. Lastly, the study shows that female CEOs exhibit higher levels of disability employment in India. The study is limited to firms with data on people with disabilities. Using the Indian stock market as the only study source may affect the study’s generalisation. Also, small firms that employ disabled persons are not on the stock market and may potentially undermine the study’s scope. Examining CEO characteristics (CEO age, CEO tenure and CEO gender) on disability employment deepens disability studies in emerging markets. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2119826 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2119826 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2119826 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2119827_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hong Hanh Ha Author-X-Name-First: Hong Hanh Author-X-Name-Last: Ha Title: Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies Abstract: The study examines the association between audit committee characteristics, namely audit committee independence, audit committee financial expertise, audit committee gender diversity, size of audit committee and frequency of audit committee meeting, and corporate governance disclosure (CGD). The paper develops a comprehensive literature review using a bibliometric analysis with Scopus database from 2004 to 2022 and offers insight into the relationship between audit committee attributes as independent variables and level of corporate governance disclosure as a dependent variable. The dependent variable is measured basing on a scorecard of Vietnam-Listed Company Awards (VLCA). The set of scorecard questionnaire is then Cronbach Alpha tested to assure the reliability and consistency. The result contributes to extant literature a measurement of CGD in Vietnam. The multiple regression is applied over a sample of 210 non-financial listed companies in 2021. The findings show that audit committee independence and size of audit committee are significantly associated with level of CGD. The empirical evidence also reveals that firm size is statistically linked to CGD indicating the capital demand of large companies. Overall, the study might be of interest to professionals, policymakers and regulators regarding the establishment of regulations concerning the audit committee structure. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2119827 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2119827 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2119827 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2120263_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jittima Kongmanon Author-X-Name-First: Jittima Author-X-Name-Last: Kongmanon Author-Name: Phallapa Petison Author-X-Name-First: Phallapa Author-X-Name-Last: Petison Title: What do you see and what do you recall?: Using eye tracking to understand product placement Abstract: Since 1982, when one of the most successful product placements appeared in the movie ET, marketers have continued adopting this strategy in various media channels. Among those, research studies indicated that product placements in situation comedies (Sitcoms) are the most effective. This study aims to examine five forms of product placement: (1) product movement, (2) plot integration, (3) product tie-in, (4) sponsorship, and (5) graphics, which are the most effective, in terms of brand recognition and brand recall. The 3.18-minute sitcom with motorcycle placement was shown to a total of 65 participants; daily motorcycle riders and office workers. An eye tracking device was used while participants watched the sitcom. Following this, in-depth interviews were conducted with each participant. The results showed that product movement was the most effective form leading to brand recognition in lower-level education consumers, whereas plot integration is the most effective form leading to brand recognition in higher education consumers. In both groups, graphics were the least effective form leading to brand recognition. Furthermore, none of the five forms successfully led to brand recall. The key implication of this study showed that applying different forms of product placement for the different consumer education levels was the way forward. Plot integration may not always be the most effective for product placement as it is not believed, dependent on the group of consumers and media type. Plot integration in sitcom should be used with the awareness that it can irritate consumers and ultimately lead consumers to brand rejection. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2120263 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2120263 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2120263 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2121225_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mariano González Sánchez Author-X-Name-First: Mariano Author-X-Name-Last: González Sánchez Author-Name: Eva M. Ibáñez Jiménez Author-X-Name-First: Eva M. Author-X-Name-Last: Ibáñez Jiménez Author-Name: Ana I. Segovia San Juan Author-X-Name-First: Ana I. Author-X-Name-Last: Segovia San Juan Title: Causes of country-specific effect related to the value relevance of cash flows and earnings: evidence from France, Germany, Italy and Spain Abstract: Previous studies show that, in common-law countries, the explanatory power of stock returns is higher using cash flows than earnings and accruals, while the opposite is true in code-law countries. Moreover, the literature has shown the existence of a country-specific effect motivated by different causes (taxation, financial system, creditor protection, among others). Our aim is to analyze whether this country-specific effect exists among companies in the largest Eurozone countries (France, Germany, Italy and Spain) despite the common regulatory framework, and also to study the causes that explain this country effect. We find empirical evidence that French, Italian and Spanish firms are influenced by tax rules, while German companies are more affected by creditors protection; also, Spain presents a bank-oriented financial system. Besides, the transitory earnings effect, characteristic of code-law countries, is not a cause of the country-specific effect. Therefore, national regulations are more relevant than the general EU regulatory framework. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2121225 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2121225 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2121225 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2121237_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thuy Duong Phan Author-X-Name-First: Thuy Duong Author-X-Name-Last: Phan Author-Name: Thi Thanh Hoang Author-X-Name-First: Thi Thanh Author-X-Name-Last: Hoang Author-Name: Ngoc Mai Tran Author-X-Name-First: Ngoc Mai Author-X-Name-Last: Tran Title: Cash flow and financial distress of private listed enterprises on the Vietnam stock market: A quantile regression approach Abstract: The study evaluates the influence of cash flow on the financial distress of private listed enterprises on the Vietnamese stock market from 2010 to 2020. We use the data collected from the financial statements of 263 private non-financial enterprises listed on the Ho Chi Minh and Hanoi stock exchanges from 2010 to 2020 in the FinPro database. The quantile regression method was employed to analyze the effect of cash flow on the financial distress of listed non-financial private enterprises. The results show that the cash flow from operating activities and the cash flow from financial activities have negative relationships with financial distress. However, the cash flow from investing activities has a positive relationship. Based on experimental results, the study proposes some recommendations on cash flow forecasting, building an optimal budget model to help business managers have appropriate cash flow management policies to reduce the risk of financial distress. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2121237 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2121237 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2121237 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2121240_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sadia Rashid Author-X-Name-First: Sadia Author-X-Name-Last: Rashid Author-Name: Kanwal Iqbal Khan Author-X-Name-First: Kanwal Author-X-Name-Last: Iqbal Khan Author-Name: Adeel Nasir Author-X-Name-First: Adeel Author-X-Name-Last: Nasir Author-Name: Tayyiba Rashid Author-X-Name-First: Tayyiba Author-X-Name-Last: Rashid Title: Unveiling living dead: characteristics and consequences of zombie firms Abstract: The increasing number of zombies is becoming a thread for industrial growth due to their inefficiency and lack of performance. Previous studies show that zombies inhibit the growth of non-zombies and prevent the emergence of new ones. However, there is still a lack of research on the consequences of zombies on industrial growth. Therefore, this study aims to investigate the potential characteristics of the likelihood of zombie firms and analyze their impact on industrial growth. Data were extracted from publicly traded companies on the Pakistan Stock Exchange from 2009–2019. Results confirm the presence of zombie firms in the Pakistani context with low liquidity, low solvency, non-profitability, inefficiency, and relatively younger. Moreover, the findings demonstrated a negative link between zombie firms and industrial growth. It states zombie enterprises negatively impact industrial growth as high industrial indebtedness decreases the chances of industrial growth. These findings may be helpful to policymakers when developing insolvency rules to ensure a stable environment for industrial growth. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2121240 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2121240 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2121240 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2121241_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mahfoudh Hussein Mgammal Author-X-Name-First: Mahfoudh Hussein Author-X-Name-Last: Mgammal Title: Appraisal study on board diversity: Review and agenda for future research Abstract: This article aims to provide a visualization of the problems posed by board-diversity, review the latest developments in board members around the world and identify practical implications from innovative articles published in reputable-databases. By categorizing research on board-diversity to identify research gaps and trends and summarizing outcomes and explaining them based on claims in the literature. We reviewed previous literature on the findings of empirical and theoretical perspectives that support some of the claims about directors’ board-diversity in shaping the corporate-governance to provide recommendations for future research. To find distinguished researches from precise literature, the time point spans from 1988 to 2021 and the articles involved in this review are from Web-of-Science. The selection criteria used the tracking keywords: “Board Diversity” and “Diversity of Board”, it results with a total of 133 studies. Which are summarized and research gaps are revealed in the claims that need support through theoretical and pedagogical approaches. We are interested in what they note as one of the revised key findings, where they report that the relation between boardــdiversity and company performance is stronger in corporations that implemented reliable governance than their peers with inadequate governance. We recommend companies to appoint managers of different age groups to allow for greater diversity in values, cognitive abilities, and decision-making experience. Appointing female directors can improve board-diversity by providing a “check and balance” mechanism between different board members. The review saves writers, directors, researchers, and strategists time to research and read, by picking the most excellent and most relevant information on its own and attending it in a focused, easyــto-understand order. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2121241 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2121241 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2121241 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2121242_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Cindy Nathalia Author-X-Name-First: Cindy Author-X-Name-Last: Nathalia Author-Name: Doddy Setiawan Author-X-Name-First: Doddy Author-X-Name-Last: Setiawan Title: Does board capital improve climate change disclosures? Abstract: Climate change is a global issue faced by many countries that cause enormous damage. This is the biggest challenge for a sustainable economy so firms have to mitigate the risk of climate change. Climate change disclosures can be a way for firms to gain legitimacy from stakeholders. The purpose of the study is to examine the effect of board capital on climate change disclosures. This study consists of 191 bank-year observations of banks listed on the Indonesia Stock Exchange from 2016–2020. Data were obtained from annual reports, sustainability reports, and company websites and were analyzed using regression. The results of the study show that board capital has a positive effect on climate change disclosures. This study examines the dimensions of board capital separately too consisting of networking, education, and experience owned by the board on climate change disclosures. The result shows that networking, education, and experience of the board have a positive effect on climate change disclosures. The board plays a significant role in disclosing information about climate change, so companies need to pay attention to the quality of the board. The board’s extensive network, higher education, and background experience will increase climate change disclosures. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2121242 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2121242 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2121242 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2122160_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sellywati Mohd Faizal Author-X-Name-First: Sellywati Author-X-Name-Last: Mohd Faizal Author-Name: Nahariah Jaffar Author-X-Name-First: Nahariah Author-X-Name-Last: Jaffar Author-Name: Azleen Shabrina Mohd nor Author-X-Name-First: Azleen Shabrina Author-X-Name-Last: Mohd nor Title: Integrate the adoption and readiness of digital technologies amongst accounting professionals towards the fourth industrial revolution Abstract: Due to the impact of Fourth Industrial Revolution (IR4.0), the accounting professionals are expected to undergo a big challenge. Currently, the development and integration of new technologies in society and industry have an unprecedented impact on the working environment. Therefore, there is a need for accounting professionals to diversify their ability to adopt IR4.0 and digital technologies. Upskilling and reskilling accountants to adopt digital technologies would help them to be relevant to future job demand. Whether the accounting professionals are now well-prepared to accept these digital technologies in their working lives has become a question. Therefore, this study develops a framework on the accounting professionals’ willingness and readiness to adopt this change. This study aimed to assess the readiness of accountants to accept digital technologies by adopting and integrating the Unified Theory of Acceptance and Use of Technology (UTAUT) and the Technology Readiness (TR). These theories proposed a framework to understand factors that influence accounting professionals to adopt digital technology in their workplace. The questionnaire was used and distributed randomly to accounting professionals from various organisations. The results found that performance expectancy, social influence and optimism support the prediction. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2122160 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2122160 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2122160 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2122161_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Zainabu Tumwebaze Author-X-Name-First: Zainabu Author-X-Name-Last: Tumwebaze Author-Name: Laura Orobia Author-X-Name-First: Laura Author-X-Name-Last: Orobia Author-Name: Juma Bananuka Author-X-Name-First: Juma Author-X-Name-Last: Bananuka Author-Name: Caroline Bonareri Tirisa Author-X-Name-First: Caroline Author-X-Name-Last: Bonareri Tirisa Author-Name: Aminah Balunywa Author-X-Name-First: Aminah Author-X-Name-Last: Balunywa Title: Stock market participation in less developed countries: a perception-based evidence from Uganda Abstract: This study aims to examine the contribution of participation costs (floatation costs, compliance costs and marketing costs) to stock market participation using evidence from Uganda—a developing country. Using a cross-sectional and correlational research design, data were collected through a questionnaire survey of 219 small and medium enterprises. We used correlation coefficients and linear regression to test our hypotheses. The hierarchical regression analysis results suggest that participation costs such as floatation costs, compliance costs, and marketing costs are significant predictors of stock market participation while firm age and firm size (control variables) are non-significant. The study uses a cross-sectional research design. The major weakness with cross-sectional research designs is that, it is difficult to monitor changes in behavior over time. To the practitioners and policymakers, this study suggests that the Ugandan Capital Market Authority should review the costs (floatation costs, compliance costs, and marketing costs) involved in accessing finance through the stock exchange. This will go a long way in making the stock market an alternative financing option, especially in this era of rising costs of capital provided by other financial intermediaries. The study examines the behavior of the elements of participation costs in explaining stock market participation, an aspect that has not been adequately highlighted in previous studies. Results indicate that among elements of participation costs, floatation costs are more significant, followed by compliance costs. Market costs turnout to be the least participation cost in explaining stock market participation. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2122161 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2122161 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2122161 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2122162_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Heru Fahlevi Author-X-Name-First: Heru Author-X-Name-Last: Fahlevi Author-Name: Irsyadillah Irsyadillah Author-X-Name-First: Irsyadillah Author-X-Name-Last: Irsyadillah Author-Name: Imam Arafat Author-X-Name-First: Imam Author-X-Name-Last: Arafat Author-Name: Muhammad Ichsan Adnan Author-X-Name-First: Muhammad Ichsan Author-X-Name-Last: Adnan Title: The inefficacy of accrual accounting in public sector performance management: Evidence from an emerging market Abstract: This study aims to investigate the impact of accrual accounting adoption on Indonesian local governments. In particular, this study examines the differences of financial performance before and after the accrual adoption and the usefulness of accrual accounting information for public managers. Using mixed-method, data was collected from secondary sources and interviews. T Test for paired samples and Wilcoxon Signed Rank were employed to examine the statistical difference of Indonesian local government financial ratios before and after the adoption. Interviews were undertaken with local government managers and their consultants. To provide comprehensive understanding and discussion, this study adopts a theoretical pluralism using old institutional economics (OIE) and new institutional sociology (NIS) conjointly. The quantitative part demonstrated mixed results and lack of benefit of accrual accounting adoption in the Indonesian local governments. In the same vein, the qualitative part unveiled the failure of institutionalisation of new public management (NPM) values and principles that explained a marginal role of accrual accounting information in public managers decision-making process. The paper contributes to the continuing debate of the benefits of accrual accounting adoption for local governments. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2122162 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2122162 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2122162 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2122163_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Duc Nguyen Nguyen Author-X-Name-First: Duc Nguyen Author-X-Name-Last: Nguyen Author-Name: Quang Thai Truong Author-X-Name-First: Quang Thai Author-X-Name-Last: Truong Author-Name: Nhat Thien Tran Author-X-Name-First: Nhat Thien Author-X-Name-Last: Tran Author-Name: Thuy T. Dang Author-X-Name-First: Thuy T. Author-X-Name-Last: Dang Title: Employee-friendly practices and corporate financial performance: Evidence from a frontier market Abstract: This study investigates the association between employee-friendly schemes and firm financial performance using a frontier market, Vietnam, as a research context. We employ Anphabe’s “Top 100 Vietnam Best Places to Work” lists to identify companies with ideal employee-friendly practices. Using a data sample of more than 3,800 firm-year observations, we document a strong and positive relationship between employee welfare and firm performance measured by Tobin’s q. Our result is robust to a battery of sensitivity tests, including an alternative indicator of financial performance, alternative selection criteria, and different econometric techniques. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2122163 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2122163 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2122163 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2122329_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ijaz Ali Author-X-Name-First: Ijaz Author-X-Name-Last: Ali Title: Aggregate earnings-returns relation: insights from REITs Abstract: Prior research generally reports a positive relationship between firm-level accounting earnings surprises and contemporaneous stock prices, indicating that accounting earnings carry value-relevant information. Recent studies, however, show that investors respond negatively to unexpected changes in aggregate earnings. These findings present a puzzle for researchers. We examine the earnings/return association at the firm- and aggregate-level using a dataset of all publicly listed US REITs from 1998 to 2018. The analysis aims to know whether the negative association between the two variables exists in industry-level data, specifically REITs. We fail to find an inverse relationship between aggregate earnings changes and concurrent stock returns in REITs; yet, our data support the notion that aggregate level accounting income is relatively more predictable than firm-level income. Our results indicate that the previously observed negative aggregate earnings/return relation seems to be triggered by information transfer across various industrial sectors. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2122329 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2122329 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2122329 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2122333_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nanik Sri Utaminingsih Author-X-Name-First: Nanik Author-X-Name-Last: Sri Utaminingsih Author-Name: Dini Kurniasih Author-X-Name-First: Dini Author-X-Name-Last: Kurniasih Author-Name: Maylia Pramono Sari Author-X-Name-First: Maylia Author-X-Name-Last: Pramono Sari Author-Name: Monica Rahardian Ary Helmina Author-X-Name-First: Monica Author-X-Name-Last: Rahardian Ary Helmina Title: The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness Abstract: This study aims to obtain empirical evidence regarding the effect of gender diversity on the board of commissioners, audit committees, and independent commissioners on tax aggressiveness, as well as the role of internal control as a moderating variable. The population is property, real estate, and building construction companies listed on the Indonesia Stock Exchange for the 2015–2020 period. Sample selection using the purposive sampling technique obtained 23 companies with 138 units of analysis (panel data). The results show that the board’s gender diversity has a significant negative effect on tax aggressiveness. The audit committee and independent commissioners have no effect on tax aggressiveness. Internal control is not able to moderate the relationship between them. This research is useful for the company’s management to determine a strategy for carrying out tax aggressiveness. Further research combines internal and external factors of the company and uses other factors that can affect tax aggressiveness. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2122333 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2122333 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2122333 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2122802_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Wasiu Abiodun Sanyaolu Author-X-Name-First: Wasiu Abiodun Author-X-Name-Last: Sanyaolu Author-Name: Anthony Abiodun Eniola Author-X-Name-First: Anthony Abiodun Author-X-Name-Last: Eniola Author-Name: Kenzhin Zhaxat Author-X-Name-First: Kenzhin Author-X-Name-Last: Zhaxat Author-Name: Kanbibi Nursapina Author-X-Name-First: Kanbibi Author-X-Name-Last: Nursapina Author-Name: T.K. Kuangaliyeva Author-X-Name-First: T.K. Author-X-Name-Last: Kuangaliyeva Author-Name: Jimoh Odunayo Author-X-Name-First: Jimoh Author-X-Name-Last: Odunayo Title: Board of directors’ gender diversity and intellectual capital efficiency: the role of international authorisation Abstract: Despite the roles of intellectual capital (IC) as a competitive strategy for firm continued survival, its nexus with board gender diversity (BGD) has sparsely been investigated. The aim of this study is to analyse the effect of BGD on intellectual capital efficiency (ICF) of the listed deposit money banks (DMBs) in Nigeria. Using a panel data set of 11 banks from 2011 to 2020, we found that BGD has no significant negative effect on ICF with and without the moderating effect of international authorisation. Our finding indicates the need for the management to increase women representation and its quality on the board of directors. The study emphasizes the relevance of BGD on intellectual capital performance with significant implication for academic and practioners. We contribute to literature by examining the effect of BGD on ICF of listed DMBs in Nigeria. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2122802 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2122802 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2122802 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2124592_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yusuf Iskandar Author-X-Name-First: Yusuf Author-X-Name-Last: Iskandar Author-Name: Joeliaty Joeliaty Author-X-Name-First: Joeliaty Author-X-Name-Last: Joeliaty Author-Name: Umi Kaltum Author-X-Name-First: Umi Author-X-Name-Last: Kaltum Author-Name: Hilmiana Hilmiana Author-X-Name-First: Hilmiana Author-X-Name-Last: Hilmiana Title: Systematic review of the barriers to social enterprise performance using an institutional framework Abstract: This study uses a systematic review in examining the factors that may have a negative impact on social enterprises in Indonesia within an institutional framework. An institutional framework was used in this study to update existing studies. Moreover, this study is also intended to explore the obstacles that may exist in improving the performance of social entrepreneurs in Indonesia. A systematic review of the literature is the approach used in this analysis. A researcher can draw plausible observations and present generalizable research by carrying out a comprehensive literature analysis, which is found by predefined literature search techniques. This study was carried out in two stages to complement the systematic analysis, as described below. Eighteen references were found using the literature review criteria and used in the qualitative synthesis. The idea of social entrepreneurship was introduced by the Indonesian government in 2015. Social entrepreneurship has been impacted by the global downturn, political instability, government bureaucracy, and society. Building a solid regulatory system for social enterprise would aid in the success of these businesses. The Indonesian government should provide an awareness center as well as give recommendations to assist the community in navigating the complex cultural landscape. The significance of this study is that it has the potential to affect policy decisions in order to change the structural climate for social entrepreneurship. International investors who want to start a social enterprise in Indonesia can also learn about the institutional structure and how it affects their venture. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2124592 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2124592 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2124592 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2124593_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kaiyang Sun Author-X-Name-First: Kaiyang Author-X-Name-Last: Sun Title: CEO power, innovative investment and family board involvement: An empirical study of Chinese family SMEs Abstract: Drawn the socio-emotional wealth perspective, this paper investigates the relationship among CEO power, innovative investment and family board involvement in family enterprises. Secondary data on listed Chinese family small- and medium-sized enterprises from 2015 to 2019 was accessed via the China Stock Market and Accounting Research database and analysed using hierarchical multiple regression. The findings suggest a significant positive effect of CEO power on innovative investment in Chinese family SMEs. This study also found the moderating effect of family board involvement could inhibit the positive relationship between CEO power and family SMEs’ innovativeinvestment. Further, compared with hiring external professional managers as CEO, the inhibitory moderating effect of family board involvement is more significant when a family member is appointed as a CEO in family SMEs. In order to better adapt to the increasingly competitive market environment, the findings of this paper suggest that internal family board members should appropriately reduce their influence on the CEO power to stimulate Chinese family SMEs to conduct more innovative investment for their long-term prosperity. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2124593 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2124593 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2124593 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2124594_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Luc Phan Tan Author-X-Name-First: Luc Author-X-Name-Last: Phan Tan Title: Bibliometrics of social entrepreneurship research: Cocitation and bibliographic coupling analyses Abstract: The purpose of this paper is to provide conceptual structure, explore current research directions, and suggest emerging trends in social entrepreneurship. The authors ultilize co-citation analysis as well as bibliographic coupling analysis to analyze 1122 social entrepreneurship publications thought VOS Viewer software. Co-citation analysis was used to explore the structure of the research topic, while bibliographic coupling analysis was used to identify potential research topics. Based on themes from co-citation analysis and bibliographic coupling analysis, the authors compared similarities and differences between themes to explore potential research groups in SE, for instance, hybrid organizations, social value creation, dimensions, and measurement of social goals. This is the first study using co-citation analysis and bibliographic coupling analysis to review publications related to social entrepreneurship. This research study contributes to the social entrepreneurship literature by enhancing the understanding of the structures in social entrepreneurship through citations, as well as can be employed to support scholars in other for recognizing future research directions. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2124594 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2124594 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2124594 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2124595_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Seyram Pearl Kumah Author-X-Name-First: Seyram Pearl Author-X-Name-Last: Kumah Author-Name: Jones Odei-Mensah Author-X-Name-First: Jones Author-X-Name-Last: Odei-Mensah Author-Name: Richmell Baaba Amanamah Author-X-Name-First: Richmell Author-X-Name-Last: Baaba Amanamah Title: Co-movement of cryptocurrencies and African stock returns: A multiresolution analysis Abstract: This paper investigates the co-movement between cryptocurrencies and African stock returns to uncover their degree of association and global portfolio diversification benefits implementing the three-dimensional continuous Morlet wavelet transform technique. Data span 10 August 2015 to 10 December 2021 at daily frequency. The results suggest high degrees of co-movement between the asset markets at medium and lower frequencies implying that stock markets in Africa are highly exposed to cryptocurrency market disruptions from the medium term and that international investors seeking to hedge their price risk in African stock markets using cryptocurrencies may have to look at the short term. The phase difference arrow vectors implying lead (lag) effects are time-varying and heterogeneous showing no particular cryptocurrency or stock market as leader or follower. Different markets have the potential to lead or lag other markets at varying scales which may induce arbitrage opportunities for international and local investors. Our findings provide insights for policymakers, regulators and international investors as an economy’s monetary policy can be affected by the connections between the domestic capital market and other markets globally. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2124595 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2124595 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2124595 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2124596_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kazeem Abimbola Sanusi Author-X-Name-First: Kazeem Abimbola Author-X-Name-Last: Sanusi Author-Name: Forget Mingiri Kapingura Author-X-Name-First: Forget Mingiri Author-X-Name-Last: Kapingura Title: Drivers of capital inflow: Does global uncertainty matter? Abstract: Determinants of international capital inflow differ from one country to another, and as such country-specific studies are important in assisting each economy to understand cutting-edge policies which can be implemented to attain and retain desired capital inflow. The purpose of the present empirical effort is to examine the determinants of international capital inflow into the South African economy with special focus on the role of global uncertainty. The study investigated the determinants of portfolio inflow, direct capital inflow and total inflow using time series quarterly data from 1960(Q1) to 2021(Q3). The study employed the Dynamic Conditional Correlation (DCC GARCH) to investigate time-varying correlation among the variables in the light of more current data and Bayesian Linear Regression Model given its ability to deal with the problem of volatility. The overall picture that emerges from the study is that global uncertainty does not significantly correlate or affect portfolio inflow; while on the other hand, it negatively correlates and impacts direct capital inflow and total inflow. The implication is that government and South African policymakers should pay a closer attention to measures to mitigate global uncertainties in attempt to increase direct capital investment flow. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2124596 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2124596 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2124596 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2124597_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Simms Mensah Kyei Author-X-Name-First: Simms Mensah Author-X-Name-Last: Kyei Author-Name: Nereida Polovina Author-X-Name-First: Nereida Author-X-Name-Last: Polovina Author-Name: Seyram Pearl Kumah Author-X-Name-First: Seyram Pearl Author-X-Name-Last: Kumah Title: The dynamic relationship between bank risk and corporate governance in Africa Abstract: This paper investigates the nexus between corporate governance and bank risk in Africa using annual data of 635 banks from 48 countries for the period 2000 to 2019 in a panel GMM approach. Our bank risk variables are loan loss provision to net interest revenue (LLPNR) and loan loss reserve to gross loan (LLRGL). The corporate governance variables are board size, female directors, role duality, board meetings, and independent directors. Findings indicate that bank risk measured by LLPNR has significant negative association with female directors, role duality, and frequent board meetings. However, bank risk measured by LLRGL has significant negative connections with board size, and independent directors, but positive connections with female directors and board meetings. This study provides a guide to regulators, shareholders, and management of banks in adopting appropriate corporate governance practices to reduce risk. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2124597 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2124597 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2124597 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2124599_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Syed Raziuddin Ahmad Author-X-Name-First: Syed Raziuddin Author-X-Name-Last: Ahmad Author-Name: Raj Bahadur Sharma Author-X-Name-First: Raj Bahadur Author-X-Name-Last: Sharma Author-Name: Ijaz Ali Author-X-Name-First: Ijaz Author-X-Name-Last: Ali Author-Name: Asif Baig Author-X-Name-First: Asif Author-X-Name-Last: Baig Author-Name: Imran Ahmad Khan Author-X-Name-First: Imran Ahmad Author-X-Name-Last: Khan Title: Determinants of information users in local public accounting Abstract: The purpose of this paper was to identify the information users assumed by the financiers of local governments in India and to empirically clarify the determinants of these users. The Ministry of Finance requires local governments in India to prepare public accounting information based on uniform standards from the fiscal year 2017 and is currently examining how and by whom the prepared accounting information can be utilized. In the U.S., where accrual accounting has already been adopted by states and local governments, the Governmental Accounting Standards Board (GASB) has conducted a survey of financiers and stakeholders to determine the needs of information users for financial reports in the development of accounting standards. Therefore, this paper predicts that when a local government has a large amount of debt (debt hypothesis), when there is a large demand for public goods from citizens (public goods hypothesis), and when the chief executive has experience in using financial statements (upper management hypothesis), local government treasurers will actively consider information disclosure measures in anticipation of outsiders using the information. The results of the questionnaire survey of 1,788 local government financiers indicated that the main information users of public accounting information assumed by local government financiers are government officials. As a result of the factor analysis, we found that information users can be roughly classified into government officials and other information users. We also found that in local governments where financiers assume that information users use accounting information, the chief executive has experience as a corporate officer. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2124599 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2124599 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2124599 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2124602_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shabir Hyder Author-X-Name-First: Shabir Author-X-Name-Last: Hyder Author-Name: Muhammad Imran Malik Author-X-Name-First: Muhammad Imran Author-X-Name-Last: Malik Author-Name: Saddam Hussain Author-X-Name-First: Saddam Author-X-Name-Last: Hussain Author-Name: Memoona Tasneem Author-X-Name-First: Memoona Author-X-Name-Last: Tasneem Author-Name: Muhammad Kaleem Author-X-Name-First: Muhammad Author-X-Name-Last: Kaleem Author-Name: Adeel Saqib Author-X-Name-First: Adeel Author-X-Name-Last: Saqib Title: Organizational justice and employee in-role performance nexus: a dual theory perspective Abstract: The organizational sustainability heavily depends upon employee performance. The aim of the study is to examine the relationship of organizational justice and in-role employee performance. Moreover, the organizational embeddedness and employee advocacy are used as mediator and moderator, respectively. A sample of 402 medical doctors was selected from different hospitals using snow-ball sampling technique. Their responses were gathered through a closed-ended questionnaire. The data collected were analyzed using partial-least square method. The study shows that organizational justice in the organization increases the employees performance. Organizational embeddedness mediates their relation, whereas advocating the needs of the employees moderates their relation. We have contributed to the existing theoretical model proposed in earlier literature by comprehensively analyzing the organizational justice impact on the in-role performance, i.e. by including the interactional justice impact as well. Furthermore, we also propose to include the role of employees’ advocacy in enhancing the in-role performance of the employees. The hospital managers can enhance employees’ in-role performance by treating them fairly; apply same rules without any bias, while developing open communication with them. These measures can be further improved by providing support. The cross-sectional nature of the study may restrict the generalizability of results. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2124602 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2124602 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2124602 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2124603_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tabeer Iftikar Author-X-Name-First: Tabeer Author-X-Name-Last: Iftikar Author-Name: Saddam Hussain Author-X-Name-First: Saddam Author-X-Name-Last: Hussain Author-Name: Muhammad Imran Malik Author-X-Name-First: Muhammad Imran Author-X-Name-Last: Malik Author-Name: Shabir Hyder Author-X-Name-First: Shabir Author-X-Name-Last: Hyder Author-Name: Muhammad Kaleem Author-X-Name-First: Muhammad Author-X-Name-Last: Kaleem Author-Name: Adeel Saqib Author-X-Name-First: Adeel Author-X-Name-Last: Saqib Title: Green human resource management and pro-environmental behaviour nexus with the lens of AMO theory Abstract: The purpose of this paper was to examine the extent to which green HRM impacts the pro-environmental behavior of employees via the mediation of Green Entrepreneurship and the moderation of Green Self-Efficacy in the hospitality sector of Pakistan. Research design included questionnaires and the study setting was cross-sectional. Respondents of the study were 4 and 5-star hotel employees of Islamabad city of Pakistan. However, a 205-sample size was taken from the population to collect primary data for deriving results. Data were collected from 205 hotel employees, and there were no incomplete data. Using SEM through Smart PLS 3.2.7, finally, 205 responses were analyzed. The results of the analysis showed that GHRM positively impacts the pro-environmental behavior of employees. Results show that there is a significant mediation of Green Entrepreneurship and a significant moderation of Green Self-Efficacy, respectively. This study fulfills the gaps in literature and provides pioneering inputs as there is a lack of studies in green HRM field, especially in the hospitality sector of Pakistan. This study enhances the knowledge in the green HRM field. Besides, this study also contributes practically and provides various inputs to hospitality sectors that how effective environmental performance can be enhanced by effectively incorporating green practices in the HR policies of organizations. This study is significant as it contributes to both theory and practice by providing fresh insights on green HRM. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2124603 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2124603 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2124603 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2126120_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Cordelia Onyinyechi Omodero Author-X-Name-First: Cordelia Onyinyechi Author-X-Name-Last: Omodero Author-Name: Sylvester Eriabie Author-X-Name-First: Sylvester Author-X-Name-Last: Eriabie Title: Valued added taxation and industrial sector productivity: a granger causality approach Abstract: The study examines the extent to which value added tax (VAT) receipts could cause industrial sector performance. Several studies on the influence of VAT on economic expansion have been conducted without specific focus on industry output. This study uses secondary data from 2010 to 2021 to evaluate the causation effect of VAT proceeds on industry productivity in Nigeria. The dependent variable employed is the manufacturing output while the independent factors include: import VAT, domestic VAT and the aggregate VAT receipts. The study applies Pairwise Granger Causality Tests which show that the local VAT returns and the aggregate VAT collection exhibit positive and strong causation effects on manufacturing output. We also test for relationship among the study elements, the results also show the existence of strong connection among the study variables. We conclude that VAT is indeed a growth factor to the industry performance in the country. Among all the proposals made in this study, there is need for the government to technologically improve the supply chain in order to boost VAT revenue collection and enhance infrastructural provision that will benefit the industrial sector for a more efficient productivity. It is very crucial for the government to checkmate unofficial industries that prevent the flow of VAT revenue into the government treasury. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2126120 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2126120 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2126120 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2126123_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Indri Kartika Author-X-Name-First: Indri Author-X-Name-Last: Kartika Author-Name: Sri Sulistyowati Author-X-Name-First: Sri Author-X-Name-Last: Sulistyowati Author-Name: Budi Septiawan Author-X-Name-First: Budi Author-X-Name-Last: Septiawan Author-Name: Maya Indriastuti Author-X-Name-First: Maya Author-X-Name-Last: Indriastuti Title: Corporate governance and non-performing loans: The mediating role of financial performance Abstract: Non-performing loans (NPL) for banking are a necessity but a frightening specter. A high NPL indicates a bank’s failure to manage its business. The increasingly uncontrollable NPL with a net position of above 5% will make the bank a patient regulator in the category of banks under intensive or special supervision. Therefore, corporate governance (audit committee, CEO duality, and independent commissioners) is needed to stabilize and even minimize non-performing loans in banks’ 440 annual financial statements of emerging markets sourced from Bloomberg during 2016–2020. All research data will be processed by structural equation modeling based on partial least squares. The results of this study indicate that the audit committee, CEO duality, and independent commissioners do not affect non-performing loans. At the same time, financial performance positively affects non-performing loans. In other words, the financial performance variable cannot mediate the effect of good corporate governance on non-performing loans. Therefore, this research implies that the banking industry is expected to minimize the ratio of non-performing loans to create a healthy financial performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2126123 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2126123 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2126123 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2126124_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kwok Yip Cheung Author-X-Name-First: Kwok Yip Author-X-Name-Last: Cheung Author-Name: Chi Veng Chung Author-X-Name-First: Chi Veng Author-X-Name-Last: Chung Title: The impacts of audit committee expertise on real earnings management: Evidence from Hong Kong Abstract: This study examines the impacts of seven types of audit committee expertise (accounting academic, auditing, finance academic, CEO or finance director, other finance, industry and legal expertise) on real earnings management. 1054 firm-year observations are used in the study. The sample firms are collected from Hong Kong Hang Seng Composite Index between 2010 and 2015. Real earnings management are measured as abnormal cash flows, abnormal production costs, and abnormal discretionary expenditures. Using dynamic panel difference GMM model that is robust for endogeneity caused by reverse causality, we find that Hong Kong firms having strong audit committee expertise are more likely to have higher levels of real earnings management. Overall, our findings support the view that the strong accounting, finance and legal experts on the audit committee, no matter whether they have practical experience or academic experience, encourage managers to switch their earnings management strategies whilst CFO or finance director expertise constrains real earnings management. The findings are of potential interest to policymakers, professionals, boards of directors, audit firms and academics. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2126124 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2126124 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2126124 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2127190_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Watusiri Chaiprasit Author-X-Name-First: Watusiri Author-X-Name-Last: Chaiprasit Author-Name: Idsaratt Rinthaisong Author-X-Name-First: Idsaratt Author-X-Name-Last: Rinthaisong Title: Assessing the dimension and quality of the compassionate leadership measurement model Abstract: This study aims to assess the dimension and quality of the compassionate leadership measurement model (CLMM) using partial least square–confirmatory composite analysis. The Compassionate Leadership Questionnaire (CLQ) derived from the Compassionate Rationalism Leadership Questionnaire (CRLQ) was used to develop this model. Data were collected from 482 employees of the Rubber Authority of Thailand who completed the CLQ online and were randomly divided into two groups. The first and second groups comprise of 270 and 212 respondents for exploring the dimensions of the model and for confirming the model, respectively. The study investigated the dimensions, indicator loading, and reliability, convergent, discriminant, and nomological validity of the CLMM in the Thai context. The CLMM contains only 19 items out of a total of 27, and it employed dimensions that differed from the original model. The CLMM consists of three dimensions, namely, altruistic cooperation, empathy and humility, and trust-based empowerment. All items in the final CLMM displayed extremely high indicator loadings, which are ranked from acceptable to excellent. The findings suggest that the use of CLMM in the Thai context displayed adequate levels of convergent and discriminant validity and revealed a strong correlation between the CLMM and empathic leadership, which indicated that the CLMM achieved nomological validity. The current study provided substantial evidence regarding the high quality of the CLMM through confirmatory composite analysis. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2127190 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2127190 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2127190 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2127191_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lina Author-X-Name-First: Author-X-Name-Last: Lina Author-Name: Mahfud Sholihin Author-X-Name-First: Mahfud Author-X-Name-Last: Sholihin Author-Name: Slamet Sugiri Author-X-Name-First: Slamet Author-X-Name-Last: Sugiri Author-Name: Wuri Handayani Author-X-Name-First: Wuri Author-X-Name-Last: Handayani Title: The Effect of Formal Performance Evaluation and Intrinsic Religiosity on Trust Abstract: The current COVID-19 pandemic is a worldwide challenge, so organizationsneed to create innovative management to drive effective performance. Effective performance can be achieved, among others, by creating interpersonal trust between employees and supervisors. Therefore, examining the antecedents of this interpersonal trust is an important study. The purpose of this study is to examine the effect of formal performance evaluation system and intrinsic religiosity on a person’s trust toward their superiors. Data were obtained using an online questionnaire survey method. A total of 222 full-time faculty members of economics and business from 24 Christian higher education institutions across 14 provinces in Indonesia participated in this study. The data were analyzed using hierarchical regression analysis. This study provides evidence on the positive effect of formal performance evaluation systems on trust based on social exchange theory. This study also reveals that intrinsic religiosity positively influences subordinates’ trust in their superiors. This study is, to the best of our knowledge, the first to introduce supernatural monitoring hypothesis as a theoretical base to examine the effect of intrinsic religiosity on trust. Further, this study provides evidence that supernatural monitoring hypothesis is the complementing theory of social exchange theory in building trust. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2127191 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2127191 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2127191 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2127193_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: My-Linh Thi Nguyen Author-X-Name-First: My-Linh Thi Author-X-Name-Last: Nguyen Title: Foreign direct investment and economic growth: The role of financial development Abstract: This study was conducted with the aim of examining the role of financial development in the impact of foreign direct investment on economic growth. The interesting point of this study is expressed through the effort to determine the level of financial development to maximize the spillover effects of foreign direct investment on economic growth, whereby financial development is measured through the development of the banking sector and the stock market. The data were collected from 6 countries of the Association of Southeast Asian Nations (ASEAN-6) in the period 2002–2019, including: Indonesia, Malaysia, Thailand, Singapore, the Philippines, and Vietnam. Regarding the method of analysis, this study uses threshold effects and system GMM to estimate research models. The estimation results show that there are threshold values of financial development through the banking sector (85.64%) and the stock market (21.95%). Furthermore, this study found a positive impact of foreign direct investment on economic growth in the regions before and after these threshold values. In particular, the positive impact of foreign direct investment on economic growth becomes stronger when financial development exceeds the defined threshold value. This result is found in the case where financial development is measured through both the banking sector and the stock market. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2127193 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2127193 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2127193 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2127194_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hussaini Bala Author-X-Name-First: Hussaini Author-X-Name-Last: Bala Author-Name: Waqar Ahmad Author-X-Name-First: Waqar Author-X-Name-Last: Ahmad Author-Name: Ghousia Khatoon Author-X-Name-First: Ghousia Author-X-Name-Last: Khatoon Author-Name: Abubakar Balarabe Karaye Author-X-Name-First: Abubakar Balarabe Author-X-Name-Last: Karaye Title: Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise Abstract: This study investigates how audit committee accounting expertise (ACAE) influences the relationship between audit firm attributes (AUFA) and income smoothing (IS). The study employed 616 firm-year observations from 2013 to 2019 and robust logistic regression as a data analysis technique. The results showed that audit fees (AUF) are likely to decrease IS. The study also found that Big 4 auditors and audit tenure (AUT) might not reduce the likelihood of IS. Interestingly, Big 4 auditors and AUT had a negative and significant relation with IS in firms with a higher proportion of ACAE. The study revealed that a higher proportion of ACAE overturned the positive effect of Big 4 auditors and AUT on IS. The study provides a unique understanding of the moderating effect of ACAE on the link between AUFA and IS. The study makes distinctive contributions by exploring the moderating effect of ACAE on the link between AUFA and IS practices in Nigeria. Previous studies on income manipulation generally focus on accrual earnings; this study provides an insight into earnings manipulation through artificial smoothing indices. Policymakers and investors can benefit from the study’s findings in formulating policies or decisions about corporate financial reporting issues. The study is limited to nonfinancial firms; therefore, the study’s findings may not apply to financial firms. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2127194 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2127194 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2127194 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2128250_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: O Sookdawoor Author-X-Name-First: O Author-X-Name-Last: Sookdawoor Author-Name: A Grobler Author-X-Name-First: A Author-X-Name-Last: Grobler Title: The dynamics of ethical climate: mediating effects of ethical leadership and workplace pressures on organisational citizenship behaviour Abstract: The world has been facing unprecedented challenges with various ethical issues within organisations, which is related to ethical leadership and decision making amongst other things. Subsequently, this paper is focused on the interrelationships between organisational culture, ethical organisational climate, ethical leadership, decision making and workplace pressures. The effect of these ethical related constructs on organisational citizenship behaviour, employee ethical behaviour, conduct, and perceived employee performance is further studied, from a macro-meso-micro perspective. This quantitative study used a cross-sectional design and survey strategy. The sample consisted of 526 participants of varying backgrounds working in “large” enterprises across diverse industries in Mauritius. The results of this study show that organisational culture and ethical organisation climate (as macro independent variables) jointly influence the dependent variables (organisational citizenship behaviour, employee ethical behaviour and conduct, and perceived employee performance) both directly and indirectly to varying degrees. It was also found that ethical leadership and decision making, and internal and external workplace pressures (as meso variables) have statistically significant mediating effects on organisational citizenship behaviour and perceived employee performance. The model proved to have a good fit and can be adopted as a guiding model for the business and research communities in fostering organisational citizenship behaviour. Lastly, recommendations were made to enhance the ethical and organisational citizenship behaviour within the corporate environment of Mauritius. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2128250 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2128250 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2128250 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2128252_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Gregor Jagodič Author-X-Name-First: Gregor Author-X-Name-Last: Jagodič Author-Name: Borut Milfelner Author-X-Name-First: Borut Author-X-Name-Last: Milfelner Title: The role of B2B marketing strategy, ICT B2B marketing support, and service quality in market orientation – Performance relationship: evidence from three European countries Abstract: The purpose of this study is to evaluate the role of marketing strategy, information communication technology (ICT) marketing support, and service quality in the market orientation–performance relationship. Even though there are many studies considering the market orientation–performance relationship they rarely take into consideration ICT marketing support and marketing strategy, especially concerning the companies operating in B2B markets. Additionally, this study compares the impacts of the constructs between two emerging economies (Slovenia and Serbia) and one developed economy (Austria) on a random sample of 636 companies. Results were obtained based on the set hypotheses using the covariance-based structural equation modeling (SEM) and invariance testing procedure to make comparisons between the three countries. Market orientation strongly influenced the successful development and implementation of marketing strategies, ICT support, and service quality. The impact of service quality on company performance was statistically insignificant and only the indirect impact of market orientation on company performance through service quality was determined. ICT marketing support and successful development and implementation of B2B marketing strategy were also positively related to company performance. This study can help managers in B2B companies in emerging and developed markets to learn how to use specific marketing resources in order to achieve higher company performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2128252 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2128252 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2128252 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2128253_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Riyadh Y. Alsada Author-X-Name-First: Riyadh Y. Author-X-Name-Last: Alsada Author-Name: Yathish Kumar Author-X-Name-First: Yathish Author-X-Name-Last: Kumar Title: A measurement of quality costs in industrial organizations Abstract: This paper aims to determine the level of awareness and implementation of measuring CoQ in MIEs in Yemen. In contrast, this study was based on the traditional CoQ Prevention—Appraisal—Failure (PAF) model. Also, this paper proposes a suitable model for measuring CoQ in MIEs based on the research results. The Applied research focused on large companies where CoQ programs in the majority of companies operate as a subsystem of underlying management. Managers of large companies use indicators to control and evaluate performance for production quality. Still, they usually do not develop a separate framework for measuring and assessing CoQ. As a result, this research attempted to answer the question, Are Yemeni industrial companies interested in measuring, analyzing, and reporting CoQ items (prevention, appraisal, and failure costs) concerned in their industry? It also determines the extent these companies are interested in measuring, and analyzing hidden CoQ. According to this research findings, most major companies in Yemen are aware of and practice measuring CoQ. At the same time, the study showed that these companies are still not interested in measuring the hidden CoQ in their manufacturing. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2128253 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2128253 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2128253 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2129354_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nawang Kalbuana Author-X-Name-First: Nawang Author-X-Name-Last: Kalbuana Author-Name: Kusiyah Kusiyah Author-X-Name-First: Kusiyah Author-X-Name-Last: Kusiyah Author-Name: Supriatiningsih Supriatiningsih Author-X-Name-First: Supriatiningsih Author-X-Name-Last: Supriatiningsih Author-Name: Roy Budiharjo Author-X-Name-First: Roy Author-X-Name-Last: Budiharjo Author-Name: Triyani Budyastuti Author-X-Name-First: Triyani Author-X-Name-Last: Budyastuti Author-Name: Rusdiyanto Rusdiyanto Author-X-Name-First: Rusdiyanto Author-X-Name-Last: Rusdiyanto Title: Effect of profitability, audit committee, company size, activity, and board of directors on sustainability Abstract: This study aims to prove the consistency of Agency Theory as a solution to explain the role of the influence of Profitability Ratio, Activity, company size, audit committee and Board of Directors on Sustainability. This study uses a quantitative approach with population and research samples using companies listed in the Jakarta Islamic Index in 2017–2021. The data used in this study used panel data. One of the regression completion procedures with a high level of flexibility in research that connects theory, concepts, and data that can be done on research variables is used in this study’s data analysis method: Regression Ordinary Least Square, Fixed Effects, Random Effects, Robust with Stata Software. The first finding explains that the Profitability Ratio has a negative effect on Sustainability, the second finding explains that the Activity Ratio does not have a positive effect on Sustainability, the third finding explains that the company size has a positive effect on Sustainability, the fourth finding explains that the audit committee has a negative effect on Sustainability, while the fifth finding explains that board of directors doesn’t have a positive effect on Sustainability. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2129354 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2129354 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2129354 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2129356_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thach Xuan Ha Author-X-Name-First: Thach Author-X-Name-Last: Xuan Ha Author-Name: Thu Thi Tran Author-X-Name-First: Thu Author-X-Name-Last: Thi Tran Title: The impact of product market competition on firm performance through the mediating of corporate governance index: empirical of listed companies in Vietnam Abstract: Over the past decade, Vietnam has opened the market and attended in large economic organization like ASEAN Free Trade Area, ASEAN Comprehensive Investment Agreement, Regional Comprehensive Economic Partnership, Comprehensive and Progressive Agreement for Trans-Pacific Partnership. Therefore, the increasing of product market competition has a significant impact on businesses. In order for businesses to improve firm performance, the solution needed today is to improve corporate governance system. Corporate governance not only helps to limit agency problem but also increases the role of inspection, control, and orientation for the development of business activities. The study examines the influence of product market competition on firm performance through the mediating role of corporate governance. Our data collected from Thomson—Reuters DataStream and finance report of 180 listed non—finance companies in Vietnam from 2015 to 2019. The research model and hypotheses were tested by Maximum Likelihood with Structural Equation Model method in Stata 14 software. The results showed that product market competition has positive effect firm performance through the mediating of corporate governance. Besides, the study revealed that business strategy negatively and significantly effects on product market competition and firm performance. Research results provide theoretical and administrative implications for improving firm performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2129356 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2129356 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2129356 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2130134_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yusuf Adeneye Author-X-Name-First: Yusuf Author-X-Name-Last: Adeneye Author-Name: Ines Kammoun Author-X-Name-First: Ines Author-X-Name-Last: Kammoun Title: Real earnings management and capital structure: Does environmental, social and governance (ESG) performance matter? Abstract: This paper examines the impact of real earnings management (REM) on the capital structure of listed firms across ASEAN countries using the fixed effects panel data estimator for the period 2014–2019. Prior literature has focused primarily on aggregate real earnings management, overlooking the disaggregated sources of EM from real activities. It also investigates the role of environmental, social, and governance (ESG) performance on the impact of REM on leverage. We find that REM has a significant positive effect on leverage. It also finds that REM sourced from abnormal production costs and abnormal discretionary expenses have positive impacts on leverage. In contrast, abnormal cash flows from operating activities do not significantly influence leverage. On the role of ESG performance, we find that REM significantly and positively affects leverage in firms with low ESG performance and across ESG pillar scores. However, REM does not affect leverage in high- ESG performing firms, except for the governance pillar score. This suggests that ASEAN firms exhibit weak corporate governance as sustainable behaviours may not reduce the agency cost of debt. Our results are robust to a battery of tests. Our results have implications for the stakeholder theory in that it attenuates the agency costs of earnings manipulations. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2130134 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2130134 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2130134 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2130149_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Grace Oyeyemi Ogundajo Author-X-Name-First: Grace Oyeyemi Author-X-Name-Last: Ogundajo Author-Name: Rufus Ishola Akintoye Author-X-Name-First: Rufus Ishola Author-X-Name-Last: Akintoye Author-Name: Oluwatobi Abiola Author-X-Name-First: Oluwatobi Author-X-Name-Last: Abiola Author-Name: Ayodeji Ajibade Author-X-Name-First: Ayodeji Author-X-Name-Last: Ajibade Author-Name: Moses Ifayemi Olayinka Author-X-Name-First: Moses Ifayemi Author-X-Name-Last: Olayinka Author-Name: Abolade Akintola Author-X-Name-First: Abolade Author-X-Name-Last: Akintola Title: Influence of country governance factors and national culture on corporate sustainability practice: an inter-Country study Abstract: A growing number of studies have investigated organisational-level and sectorial-level determinants of corporate sustainability practice (hereinafter referred to as CSP) such as Board attributes, audit committee meetings, shareholders’ activism, ownership structure and sustainability-linked compensation, and industry type. However, most studies have been conducted at the country level, as there have been calls to conduct an investigation using intercountry evidence; therefore, studies that focus on country-level governance factors affecting CSP are scarce. Against this backdrop, the current study investigates country-level governance factors (i.e., Voice and Accountability; Political Stability and Absence of Violence/Terrorism; Government Effectiveness; Regulatory Quality; Rule of Law; and Control of Corruption) and national culture dimensions proposed by Hofstede (i.e., Power distance; Individualism; Masculinity; Uncertainty avoidance; Long-term orientation; and Indulgence) affecting CSP in an international context of 204 oil and gas firms cutting across 36 countries over a 10-year period (2011–2020). Result from the analysis using multivariate regression, generalised linear models regression and discriminant analysis reveals that the country-level governance factor strongly promoting CSP is the rule of law, whilst four of the national culture factor positively influence on CSP except power distance and masculinity. This current study contributes to knowledge by presenting empirical evidence that country-level and national culture factors affect CSP. The study, thus, argues for the inclusion of country governance factors and cultural dimension that may affect CSP in addition to other well-known factors affecting sustainability practice. The study also adds to literature by providing empirical support for the Hofstede Model on national cultural dimensions affecting accounting and organisational practice. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2130149 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2130149 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2130149 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2130157_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mamdouh Abdulaziz Saleh Al-Faryan Author-X-Name-First: Mamdouh Abdulaziz Saleh Author-X-Name-Last: Al-Faryan Author-Name: Nikhil Chandra Shil Author-X-Name-First: Nikhil Chandra Author-X-Name-Last: Shil Title: Nexus between Governance and Economic Growth: Learning from Saudi Arabia Abstract: This study aims to examine the impact of good governance on economic growth in the context of Saudi Arabia. Based on secondary sources, this study applies quantitative research methods to highlight any relationship between the predictors and outcome variables. An econometric model has been developed to this effect which is tested using 36 years of data. GDP per capita represents economic growth while oil price, general index, trade openness, government spending, corruption perceptions index, and worldwide governance indicators were used as governance parameters in this study. The Saudi Arabian economy has gone through various reform initiatives resulting redefining and refitting economic activities in areas like the ownership structure of companies, the overreliance on petroleum sector, measures addressed in Vision 2030. None of the studies perfectly captures the broader governance framework and its impact on economic performance from macro perspective. Considering this as a research gap, this study identifies various governance constructs within the country context and deploys a thorough analysis to understand the macroeconomic status and to highlight some policy issues for different stakeholder groups. The study confirms a positive relationship of general index, trade openness and oil price with economic growth. By bringing moderating (general index on the relationship between GDP per capita and oil price) and mediating (oil price on the relationship between GDP per capita and government expenditure) effect, this study brings additional insights on the macroeconomic dynamism of the country which has undergone major economic reforms. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2130157 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2130157 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2130157 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2130165_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Wahidahwati Wahidahwati Author-X-Name-First: Wahidahwati Author-X-Name-Last: Wahidahwati Author-Name: Nur Fadjrih Asyik Author-X-Name-First: Nur Fadjrih Author-X-Name-Last: Asyik Title: Determinants of Auditors Ability in Fraud Detection Abstract: This study aims to examine the effect of auditor experience, auditor ethics, professional skepticism, and auditor personality type on fraud detection. This research was designed using a quantitative approach. Data analysis using multiple linear regression model with spps software. There are several tests carried out before carrying out data analysis. The analysis prerequisite tests include data validity, reliability, normality, multicollinearity, and heteroscedasticity tests. The population and sample in this study were 156 supreme audit boards spread across various regional entities in east java province consisting of 38 city governments and 1 provincial government. The sampling technique used is by using a non-probability sampling approach. The sample in this study amounted to fifty-seven auditors. The results show that auditor experience has a positive and significant effect on fraud detection, auditor ethics has a positive and significant effect on fraud detection, professional skepticism has a positive and significant effect on fraud detection and auditor personality type has a positive and significant effect on fraud detection. The findings of this study are supported by attribution theory and personality type theory. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2130165 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2130165 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2130165 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2131984_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Le-Hoang Long Author-X-Name-First: Nguyen Author-X-Name-Last: Le-Hoang Long Author-Name: Nguyen Thi-Thu Huong Author-X-Name-First: Nguyen Author-X-Name-Last: Thi-Thu Huong Author-Name: Ho Viet–Anh Author-X-Name-First: Ho Author-X-Name-Last: Viet–Anh Title: Workplace Support and Service - Oriented Organisational Citizenship Behaviour: The Mediating Role Of Psychological Empowerment And Affective Commitment Abstract: The purpose of this study is to examine the mechanism underpinning the relationship between perceived supervisor support, perceived organisational support, and service-oriented organisational citizenship behaviour. The data was collected from 250 flight attendants working in airline companies, and structural equation model modelling using M-plus 7.0 was employed to test the hypotheses. This research provides evidence for the association between psychological empowerment, affective commitment, and service-oriented organisational citizenship behaviour. Additionally, perceived organisational support, psychological empowerment, and affective commitment were found to mediate the relationship between employees’ perceptions of the support from their supervisor and their service-oriented citizenship behaviour. In addition to contributing to the current literature, this research also suggests important implications for managers and practitioners in airlines. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2131984 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2131984 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2131984 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2132590_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Truong Hong Trinh Author-X-Name-First: Truong Hong Author-X-Name-Last: Trinh Title: Theoretical foundations of real estate market behavior Abstract: The explanation of the price and value of real estate is still a big challenge that limits forecasting the market value, and explaining bubbles and crashes in the real estate market. Thus, this paper extends the theory of market equilibrium to redefine the value concept for explaining market behavior in real estate. The demand–supply analysis is used to define market value and value distribution between sellers and buyers in the real estate market. From this base, the roles of investors and credit institutions are identified in promoting real estate activities, and also in causing bubbles and crashes in the real estate market. Moreover, numerical experiments are used to conduct market behavior in typical situations with defined demand and supply functions in the real estate market. The research results and findings provide key implications for providers, investors, customers, credit institutions, and governance in the real estate industry. The paper also contributes to the theoretical foundations for further research on market behavior and valuation in real estate. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2132590 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2132590 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2132590 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2132592_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Duong Thuy Phan Author-X-Name-First: Duong Thuy Author-X-Name-Last: Phan Author-Name: Trong Tai Nguyen Author-X-Name-First: Trong Tai Author-X-Name-Last: Nguyen Author-Name: Thi Thanh Hoang Author-X-Name-First: Thi Thanh Author-X-Name-Last: Hoang Title: Impact of income diversification on the business performance of Vietnamese commercial banks Abstract: The article evaluates the impact of income diversification on business performance of Vietnamese commercial banks in the period 2010–2020. The study collected data from from the financial statements of 29 commercial banks listed on both the Ho Chi Minh stock exchange and the Hanoi stock exchange in the period 2010–2020 from the FiinPro Database. GMM regression method is used to analyze the impact of income diversification on the business performance of Vietnamese commercial banks. The analysis results show that the business performance of commercial banks is influenced by many factors, the most influential factors are income diversification, the scale of credit activities, and the efficiency of management physical. Based on empirical results, the study proposes some recommendations to help banks improve businessperformance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2132592 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2132592 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2132592 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2132610_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Andrew Phiri Author-X-Name-First: Andrew Author-X-Name-Last: Phiri Title: Central Bank Governor Turnover And Inflation In Zambia:Using Complex Wavelets for a Clearer Picture Abstract: The Bank of Zambia has one of the highest central bank turnover averages in Africa and the inflationary effects of the low central bank autonomy are yet to be empirically quantified. This study develops an index of central bank turnover for the Zambian economy extending from 1984 to 2020 and applies continuous wavelet coherence techniques to examine its co-movement with inflation in a time-frequency domain. We find negative co-movements between the variables across the entire time window with higher (lower) frequency correlations being dominant in the pre-2000 (post-2000) period. Moreover, the phase difference dynamics indicate that central bank turnover has led inflation in all periods except during the 1990–1995 and 2016–2020 periods where reverse causality is observed. Altogether, our study paints a detailed narrative on the relationship between the variables for the Zambian economy and offers policy advice aimed at strengthening the independence and credibility of the country’s central bank. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2132610 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2132610 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2132610 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2132611_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Richard Kwasi Bannor Author-X-Name-First: Richard Author-X-Name-Last: Kwasi Bannor Author-Name: Helena Oppong-Kyeremeh Author-X-Name-First: Helena Author-X-Name-Last: Oppong-Kyeremeh Author-Name: Bismark Amfo Author-X-Name-First: Bismark Author-X-Name-Last: Amfo Author-Name: John K.M. Kuwornu Author-X-Name-First: John K.M. Author-X-Name-Last: Kuwornu Author-Name: Edward Martey Author-X-Name-First: Edward Author-X-Name-Last: Martey Author-Name: Samuel Kwabena Chaa Kyire Author-X-Name-First: Samuel Kwabena Author-X-Name-Last: Chaa Kyire Author-Name: Daniel Okorley Author-X-Name-First: Daniel Author-X-Name-Last: Okorley Author-Name: Lydia Nkansah Author-X-Name-First: Lydia Author-X-Name-Last: Nkansah Title: Willingness to participate in a cocoa pension scheme in Ghana: An application of discrete choice experiment Abstract: Studies on involuntary pension participation in general and among farmers, in particular, are scanty. Therefore, this paper aims at investigating cocoa farmers’ awareness of pension schemes as well as assessing their willingness to participate in a cocoa pension scheme. A sample of 450 cocoa farmers were interviewed using a structured questionnaire. The discrete choice experiment (DCE) comprising conditional logit (CL) and random parameter logit (RPL) models were used to analyse farmers’ willingness to pay for pension schemes. From the study, only 43 percent of farmers were aware of the cocoa pension scheme. The results of DCE analysis revealed that farmers’ decision and willingness to pay for pension scheme were influenced by the scheme attributes such as premium, payment period, payment method and pension pay. For pension institutions, the revelation that farmers are less likely to participate in a pension scheme that takes longer years to realise the benefits should be crucial in developing schemes for cocoa farmers. Therefore, it is suggested that actuarial calculations should relax the cap for being declared due for pension and reduce the premium payment period for pension benefits. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2132611 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2132611 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2132611 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2133632_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Charlie Chen Author-X-Name-First: Charlie Author-X-Name-Last: Chen Author-Name: Shanshan Lou Author-X-Name-First: Shanshan Author-X-Name-Last: Lou Author-Name: Laddawan Kaewkitipong Author-X-Name-First: Laddawan Author-X-Name-Last: Kaewkitipong Title: Online social anxiety and mobile instant messaging adoption and continuance usage intention: How does it relate to social, technical, and mobility factors? Abstract: The rise in MIM apps usage have resulted in increased interruptions to people daily social life, causing distractions and online social anxiety. The purpose of this study is to investigate the influence of social, technical, and mobility factors on social anxiety, as well as the initial and continuation intention of users of MIM applications. We surveyed 231 Taiwanese users of the leading MIM app LINE. Smart-PLS was adopted to analyze social, technical, mobility, social anxiety, and MIM continuation intentions. Our findings show that online social anxiety can decrease both initial and continuation intentions for MIM apps. Moreover, online social anxiety moderates the relationship between initial and continuance adoption intentions. However, social, technical, and mobility factors appears to have positive influences on the initial MIM adoption intention. Therefore, the three factors can be integrated to promote MIM app use without increasing social anxiety. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2133632 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2133632 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2133632 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2133797_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Putu Wuri Handayani Author-X-Name-First: Putu Wuri Author-X-Name-Last: Handayani Author-Name: Safa Fathya Azzizah Author-X-Name-First: Safa Fathya Author-X-Name-Last: Azzizah Author-Name: Audrey Annisa Author-X-Name-First: Audrey Author-X-Name-Last: Annisa Title: The impact of user emotions on intentions to continue using online food delivery applications: the influence of application quality attributes Abstract: This study analyzes the quality attributes to online food delivery applications (OFD) that affect users’ emotions and their continuous use intentions according to the pleasure–arousal–dominance and stimulus–organism–response theories. The study employs a mixed methods approach. The data processing and analysis of quantitative data were carried out using the covariance-based structural equation modeling method. We use content analysis to proceed the qualitative data. The results of this study indicated that the convenience quality attribute affected users’ pleasure, arousal, and dominance, but the price information quality attribute only affected dominance, and the trustworthiness quality attribute do not affect any of the three user emotions. Furthermore, pleasure, arousal, and dominance affected intentions to continue using OFD. The limitation of this research is that respondents are dominated by respondents who live in urban areas. The results of this study are expected to provide theoretical contributions regarding the analysis of the quality attributes of OFD that affect the user’s emotions on the user’s continuous use intention of OFD. Finally, this study can assist OFD service providers in developing their applications. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2133797 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2133797 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2133797 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2135203_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hyoun Song Author-X-Name-First: Hyoun Author-X-Name-Last: Song Author-Name: Kyunbeom Jeong Author-X-Name-First: Kyunbeom Author-X-Name-Last: Jeong Title: Accounting transparencies and audit fees of auditor-designated mutual savings banks in Korea Abstract: In 1998, the act on mutual savings banks was amended to create a legal basis for auditor designation for certain mutual savings banks in Korea. Also, a series of restructuring processes for the savings banking industry took place in 2011 due to the insolvency of some savings banks. This study empirically analyzes whether the auditor designation rule has affected how mutual savings banks set aside allowance for bad debts and thus help improve their accounting transparency (better asset quality and less earnings management), as well as the impact of this rule on audit fees. It also looks into whether there is any notable difference in accounting transparency and audit fees between before and after the savings bank incident in 2011. We specifically set the six hypotheses about the effect of auditor designation on asset quality, earnings management, and audit fees, and the different effect of savings bank incident on these three factors. We investigate the hypotheses using regression models with 809 firm-year sample from 2005 to 2014. The results show that asset quality has improved for auditor designated mutual savings banks and after the incident. With respect to earnings management, mutual savings banks with designated auditors are found to be less likely to manage their earnings using allowance for bad debts, but there is no statistical significance in difference between before and after the savings bank incident. As for audit fees, the amount of fees is large for auditor-designated mutual savings banks, and after the incident. This study would offer useful insights to financial regulators, auditors, audit clients, and other stakeholders. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2135203 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2135203 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2135203 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2135204_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abdul Ghofar Author-X-Name-First: Abdul Author-X-Name-Last: Ghofar Author-Name: Muhammad Muhammad Author-X-Name-First: Muhammad Author-X-Name-Last: Muhammad Author-Name: Amran Rasli Author-X-Name-First: Amran Author-X-Name-Last: Rasli Author-Name: Dwi Narullia Author-X-Name-First: Dwi Author-X-Name-Last: Narullia Author-Name: Silvi Asna Prestianawati Author-X-Name-First: Silvi Asna Author-X-Name-Last: Prestianawati Title: An investigation into factors affecting corporate risk management in ASEAN-4 Countries Abstract: This study investigated the effect of corporate governance on corporate risk management. By using the regression analysis method, different results on the effects of the variables independent commissioners, female commissioners, meeting frequency, and audit committee members’ expertise background on corporate risk management were obtained. In addition, companies in Singapore that had high levels of risk management activities were found to experience faster recovery after the crisis caused by the COVID-19 pandemic compared to other countries (Malaysia, Indonesia, and the Philippines). Overall, this study concludes that corporate governance has an important role in improving the risk management activities of a firm. This study may serve as a consideration for corporate governance implementation to improve corporate risk management. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2135204 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2135204 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2135204 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2135205_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Arsalan Hashmi Author-X-Name-First: Muhammad Arsalan Author-X-Name-Last: Hashmi Author-Name: Abdullah Author-X-Name-First: Abdullah Author-X-Name-Last: Author-Name: Rayenda Khresna Brahmana Author-X-Name-First: Rayenda Khresna Author-X-Name-Last: Brahmana Author-Name: Talat Ansari Author-X-Name-First: Talat Author-X-Name-Last: Ansari Author-Name: Muhammad Amin Hasan Author-X-Name-First: Muhammad Amin Author-X-Name-Last: Hasan Title: Do effective audit committees, gender-diverse boards, and corruption controls influence the voluntary disclosures of Asian banks? The moderating role of directors’ experience Abstract: The study investigates whether effective audit committees, gender-diverse boards, and corruption controls affect the level of voluntary disclosures of Asian banks. Further, we analyze whether directors’ experience moderates the impact of audit committee independence, audit committee meetings, board gender diversity, and corruption controls on voluntary disclosures. We use data for commercial banks operating in six Asian countries, i.e., China, India, Pakistan, Malaysia, Hong Kong, and Singapore. For empirical analysis, we apply several robust statistical techniques. We find that commercial banks with effective audit committees, gender-diverse boards, and corruption controls tend to disclose less information voluntarily as they perceive limited benefits from optional disclosures. Further, we find unique evidence that directors’ experience significantly moderates the impact of audit committee independence, audit committee meetings, board gender diversity, and corruption controls on voluntary disclosures of Asian banks. Our unique findings are consistent with the proprietary cost theory. Further, our results indicate that commercial banks operating in countries that maintain rule of law, regulatory quality, and government effectiveness tend to disclose less information voluntarily. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2135205 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2135205 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2135205 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2135206_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Qais Yaser Saleh Author-X-Name-First: Qais Yaser Author-X-Name-Last: Saleh Author-Name: Munther Barakat Al-Nimer Author-X-Name-First: Munther Barakat Author-X-Name-Last: Al-Nimer Title: The mediating role of the management accounting information system in the relationship between innovation strategy and financial performance in the Jordanian industrial companies Abstract: This study aims to identify the mediating role of the management accounting information system (MAIS) in the relationship between innovation strategy and the financial performance of industrial companies in Jordan. To achieve the objectives of the study, the prepared a questionnaire, where the number of questionnaires was distributed (374) randomly. Where (358) questionnaires were retrieved by (95.7%) of the total questionnaires sent electronically, and they were distributed to (the general manager, financial manager, chief accountant, internal auditors, and accountants. The study reached several results, most notably: There is no significant mediating role of MAIS on the relationship between management’s value orientation towards innovation and financial performance in Jordanian industrial companies. Moreover, there is a significant mediating role of MAIS in the relationship between riskiness and financial performance in Jordanian industrial companies. In view of these results, the study recommends to the Jordanian industrial companies’ management the importance of applying the modern MAIS because it has become a critical component, and it is difficult to achieve a competitive advantage and stay in the market without relying on systems. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2135206 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2135206 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2135206 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2135207_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: A. A. G. S. Utama Author-X-Name-First: A. A. G. S. Author-X-Name-Last: Utama Author-Name: Basuki Basuki Author-X-Name-First: Basuki Author-X-Name-Last: Basuki Title: Exploration of themes based twitter data in fraud-forensic accounting studies Abstract: The rapid development of information technology is also followed by developing databases and information based on social media. Social media Twitter is one area for disclosing accounting information in tweets, retweets, and other posts. This study aims to explore fraud-forensic accounting disclosures from the viewpoint of the four largest public accounting firms in the world (The Big 4) on the Twitter database. The approach used in this research is exploratory qualitative, with the content analysis method using NVivo software R1. The data collected a target of around 1000+ tweets. Researchers logged onto Twitter (as @agunggdeagung) and searched for all tweets containing the hashtag #fraud #forensic #accounting # big4. This research produces the theme of business, knowledge, time, and reports, and the themes of accounting, fraud, and forensics, which have already been defined as keywords in disclosure on social media Twitter. This research implies that in carrying out a qualitative approach with the twitter database, elements of the domain, community (user), information posts, and powerful data-based analysis software must be fulfilled. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2135207 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2135207 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2135207 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2135208_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anita Abigail Author-X-Name-First: Anita Author-X-Name-Last: Abigail Author-Name: Christiana Dharmastuti Author-X-Name-First: Christiana Author-X-Name-Last: Dharmastuti Title: The impact of related party transactions on firm value in Indonesia: moderating role of good corporate governance Abstract: In its business operation, a firm may transact with related parties. From an agency theory point of view, agents may use the transaction to maximize the firm value or for personal gain. This study aims to analyze the effect of Related Party Transactions on Firm Value with Good Corporate Governance as moderating variable, represented by the oversight by the majority shareholder and the size of the audit committee. The majority shareholders are divided into three groups: the state-owned company, the foreign-owned company, and the local privately owned company. The study was done using a quantitative analysis method on 58 public companies on Indonesia Stock Exchange included in the LQ45 Stock Index between 2016–2020. The data is processed with the moderated multiple regression model. The result shows no significant relationship exists between Related Party Transactions on Firm Value. The Detrimental Related Party Transactions only become significant on Firm Value when moderated by the state majority ownership. Meanwhile, the Beneficial Related Party Transactions only become significant on Firm Value when moderated by the foreign majority ownership. This study recommends that state-owned companies strengthen the application of their good corporate governance and execute related party transactions only when it adds to the firm value. Managers of foreign companies are advised not to rely entirely on related party transactions with shareholders or sister companies. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2135208 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2135208 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2135208 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2135209_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ezo Emako Author-X-Name-First: Ezo Author-X-Name-Last: Emako Author-Name: Seid Nuru Author-X-Name-First: Seid Author-X-Name-Last: Nuru Author-Name: Mesfin Menza Author-X-Name-First: Mesfin Author-X-Name-Last: Menza Title: The Effect of foreign direct investment on structural change in developing countries: an examination of the labor productivity dimension Abstract: Developing countries require overall labor productivity to sustain their economic growth. Overall labor productivity, on the other hand, cannot be achieved without structural change. Because developing countries lack sufficient resources, foreign direct investment (FDI) is recommended for them to realize structural change. Therefore, the primary purpose of this study is to estimate the effect of FDI on the structural change in labor productivity in developing countries from 1990 to 2018 using Driscoll and Kraay’s estimation. The study found that foreign direct investment boosts overall labor productivity by facilitating “structural change” and improving “within-sector” labor productivity. Furthermore, variables such as export, population size, domestic capital, human capital, and the usage of chemical fertilizer all have a positive and significant effect on labor productivity. On the contrary, government expenditure, the development of infrastructure, and the utilization of large areas of land have all been discovered to have a negative effect on labor productivity. However, per capita income has a negligible effect on it. Therefore, developing countries should not only pay attention to the quantity of FDI but also to its quality by putting an emphasis on FDI in the manufacturing sector and export-based FDI. Additionally, increasing domestic capital through the mobilization of domestic savings and strengthening the use of technology, such as chemical fertilizer, may be essential policy directions to increase labor productivity. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2135209 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2135209 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2135209 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2135210_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ahmed Mahdi Sahi Author-X-Name-First: Ahmed Author-X-Name-Last: Mahdi Sahi Author-Name: Alaa Mahdi Sahi Author-X-Name-First: Alaa Author-X-Name-Last: Mahdi Sahi Author-Name: Alhamzah F. Abbas Author-X-Name-First: Alhamzah F. Author-X-Name-Last: Abbas Author-Name: Saleh F. A. Khatib Author-X-Name-First: Saleh Author-X-Name-Last: F. A. Khatib Title: Financial reporting quality of financial institutions: Literature review Abstract: The objective of this study is to examine and synthesize the existing literature on financial disclosure by financial institutions. It presents a systematic literature review of 204 studies on this topic published from 1990 to 2022. The studies were retrieved from Scopus database. In addition, this review highlights the gaps in current literature including contradictory results, explores the potential data sources for empirical researchers, and offers guidance for investigating prospective areas for future studies. The study found monitoring attributes to be the key determinants of financial reporting quality. Yet, the existing literature concentrated on internal/external auditing and audit committee characteristics whilst giving limited attention to the functions of other monitoring mechanisms, i.e., board of directors. Furthermore, there is no clear evidence that efficient financial disclosure could boost the performance and evaluation of firms as well as whether these consequences are influenced by differences in the institutional and protection environment between markets. The contribution of this study resides in the application of systematic literature review to a burgeoning study topic, enabling an examination of the state-of-the-art financial reporting in financial institutions, an area that has received little attention in the literature. Based on the content investigation of the literature, future paths and implications are also presented. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2135210 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2135210 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2135210 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2135211_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Khaled Eriej Aburisheh Author-X-Name-First: Khaled Eriej Author-X-Name-Last: Aburisheh Author-Name: Ahmad Abdelrahim Dahiyat Author-X-Name-First: Ahmad Abdelrahim Author-X-Name-Last: Dahiyat Author-Name: Walid Omar Owais Author-X-Name-First: Walid Omar Author-X-Name-Last: Owais Title: Impact of cash flow on earnings management in Jordan Abstract: This article aimed to examine what do operate cash flow and free cash flow are to reveal the effect on earnings management? Evidence: industrial companies listed on the Amman stock exchange during the period from 2011 to 2020. Several control variables were used to examine the relationships. The survey method adopted was employed in the choosing of a sample of 56 industrial firms. The information has been extracted from the available financial reports through the use of panel data regression. The findings from the study showed that, as independent factors, free cash flow, operating cash flow, and control variables including managerial ownership and financial leverage have an impact on earnings management. However, firm size as the control variable has no impact on earnings management. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2135211 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2135211 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2135211 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2135212_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Syed Shah Alam Author-X-Name-First: Syed Shah Author-X-Name-Last: Alam Author-Name: Cheng-Kun Wang Author-X-Name-First: Cheng-Kun Author-X-Name-Last: Wang Author-Name: Chieh-Yu Lin Author-X-Name-First: Chieh-Yu Author-X-Name-Last: Lin Author-Name: Mohammad Masukujjaman Author-X-Name-First: Mohammad Author-X-Name-Last: Masukujjaman Author-Name: Yi-Hui Ho Author-X-Name-First: Yi-Hui Author-X-Name-Last: Ho Title: Consumers’ buying intention towards healthy foods during the COVID-19 pandemic in an emerging economy Abstract: This study investigates the determinants of buying intention towards healthy foods in Malaysia through a modification of the theory of planned behavior. The moderating role of food safety trust is also analyzed in the study. Drawing on an online questionnaire survey from 375 respondents in Malaysia during the COVID-19 time, the empirical results revealed that food safety concern, health consciousness, nutritional content, attitude, and premium price, significantly affect buying intention. Food safety trust significantly moderates the relationship between buying intention and food safety concern, health consciousness as well as nutritional content. Implications and guidelines are discussed for the policy makers and practitioners. This study developed a model by integrating cognitive product-related factors along with TPB constructs. The findings of this article are of special value for public and private organizations to manage and market healthy foods during the COVID-19 pandemic era. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2135212 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2135212 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2135212 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2135214_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nermain Al-Issa Author-X-Name-First: Nermain Author-X-Name-Last: Al-Issa Author-Name: Audil Rashid Khaki Author-X-Name-First: Audil Rashid Author-X-Name-Last: Khaki Author-Name: Ammar Jreisat Author-X-Name-First: Ammar Author-X-Name-Last: Jreisat Author-Name: Somar Al-Mohamad Author-X-Name-First: Somar Author-X-Name-Last: Al-Mohamad Author-Name: Dina Fahl Author-X-Name-First: Dina Author-X-Name-Last: Fahl Author-Name: Emira Limani Author-X-Name-First: Emira Author-X-Name-Last: Limani Title: Impact of environmental, social, governance, and corporate social responsibility factors on firm’s marketing expenses and firm value: A panel study of US companies Abstract: During recent times of uncertainty, sustainable marketing and sustainable finance became hot research topics attracting both academics and practitioners. Although centering marketing efforts around the firm’s Environmental, Social, and Governance (ESG) and Corporate Social Responsibility (CSR) policies allow for creating a superior image and increasing brand value, the incorporation of ESG/CSR activities might seem to be costly and have been claimed to not provide direct marketing benefits. This study aims to explore the impact of firms’ ESG/CSR engagement on marketing expenses and firms’ market value to provide a strategic rationale for firms to undertake ESG/CSR activities to position their companies distinctly in the marketplace accordingly. The study employs a panel regression to analyze the impact of ESG and CSR commitments on a firm’s marketing expenses in a sample of S&P 500 firms in the United States. The results indicate that the firms with higher CSR engagement spend proportionately lesser on their marketing expenses and entertain a higher market value. The results also suggest that the firm’s board size, board diversity, and social engagement considerably enhance the firm’s market value. The results indicate that focusing on firms’ environmental responsibility alone does not sufficiently contribute to enhancing the value of the firm, stakeholders are rather more concerned about the firm’s societal engagement which must, therefore, be overtly communicated and reported. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2135214 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2135214 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2135214 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2135215_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sizakele Nkabinde Author-X-Name-First: Sizakele Author-X-Name-Last: Nkabinde Author-Name: Anastacia Mamabolo Author-X-Name-First: Anastacia Author-X-Name-Last: Mamabolo Title: The South African social enterprises’ strategies to guard against mission drift when faced with tensions from the funders Abstract: Social enterprises utilize entrepreneurial activities to generate revenue and build sustainable business models for social impact. Because of their resource constraints, especially finance, social enterprises are forced to reach out to external funders. Although there are obvious benefits, the relationship with the funders also presents tensions that social enterprises must manage to guard against mission drift. Little is known about the strategies employed by social enterprises to protect their missions in pursuing a beneficial relationship with their funders. Drawing from the resource dependency theory, this paper analyzed the qualitative experiences of 13 South African social enterprises and presented the strategies to prevent mission drift. The findings show that social enterprises engage in multiple complementary strategies to manage the tensions between themselves and the funders. The most critical strategy is prioritizing the social impact-oriented projects that enrich their missions. Once in partnership with the funders, social enterprises employ social effectual logic to make decisions. At the same time, some manage the tensions by strengthening their hybrid social models, especially in commercial activities. Lastly, developing strong leadership and governance processes, supported by delivering on the contractual agreements, helped the social enterprises to maintain their missions. The study adds to the literature on collaborative relationships, tensions, and mission drift in the context of social enterprises. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2135215 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2135215 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2135215 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2135217_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Omar K. Gharaibeh Author-X-Name-First: Omar K. Author-X-Name-Last: Gharaibeh Author-Name: Buthiena Kharabsheh Author-X-Name-First: Buthiena Author-X-Name-Last: Kharabsheh Author-Name: Ali Z. Al-Quran Author-X-Name-First: Ali Z. Author-X-Name-Last: Al-Quran Title: Momentum strategies and market state in Moroccan industries Abstract: This study aims to examine whether there is any evidence of momentum in Moroccan industries and whether these momentum returns are attributed to the market status, UP and Down based on monthly data from December 1997 to December 2019. The portfolio methodology was used to classify 17 Moroccan industries within four portfolios; each portfolio constitutes 25% of Moroccan industries. The 3-factor model of Fama and French was employed to consider the risk-adjusted returns. The results showed that there is ample evidence and statistically significant momentum returns in Moroccan industries. The sub-sample findings support the evidence of momentum. This study also shows that momentum returns in the Moroccan industry are not exclusive to the UP or DOWN market because momentum returns are present in both “Up” and “Down” markets. These results are important for investors to design their investment strategies and take advantage of the momentum returns in Moroccan industries. This study contradicts the efficient market hypothesis because of the inability of the Fama-French 3-factor model to account for momentum profits; therefore, the paper recommends using the Fama-French five-factor model. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2135217 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2135217 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2135217 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2135218_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thanh Phuc Nguyen Author-X-Name-First: Thanh Phuc Author-X-Name-Last: Nguyen Author-Name: Thi Thu Hong Dinh Author-X-Name-First: Thi Thu Hong Author-X-Name-Last: Dinh Author-Name: Ngoc Tho Tran Author-X-Name-First: Ngoc Tho Author-X-Name-Last: Tran Title: Financial development and monetary policy transmission in a multiple-tool regime: The case of Vietnamese commercial banks Abstract: The research aims to test the impact of financial development on the bank lending channel of monetary policy transmission for the case study of an emerging market characterized by a multiple-tool regime, which has been ignored in previous studies. Given the two-step system generalized moments of method (GMM) estimation for a comprehensive sample of commercial banks covering the period of 2007–2020, findings show that the financial development weakens the bank lending channel of monetary policy transmission, indicating the accessibility of banks to financial instruments and financing sources insulating these banks from the monetary policy shocks. Furthermore, the influence of the financial market on the response of the bank loan supply to monetary policy shocks is heterogeneous for each case of bank individual characteristics. These results are consistent across the GMM options for cross-section fixed effects, a set of monetary policy instruments, an alternative proxy for the financial development and the time event such as the Vietnamese financial banking system. The study sheds light on several policy recommendations for policy-makers to navigate the bank loan supply of monetary policy pass-through considering the critical role of financial development. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2135218 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2135218 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2135218 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2135220_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Amare Werku Ijigu Author-X-Name-First: Amare Werku Author-X-Name-Last: Ijigu Author-Name: Abebe Ejigu Alemu Author-X-Name-First: Abebe Ejigu Author-X-Name-Last: Alemu Author-Name: Abdurezak Mohammed Kuhil Author-X-Name-First: Abdurezak Mohammed Author-X-Name-Last: Kuhil Title: The mediating role of employee ambidexterity in the relationship between high-performance work system and employee work performance: An empirical evidence from ethio-telecom Abstract: A study on high-performance work systems (HPWS) has shown that there may be a gap in the relationship between HPWS and employee work performance. The reasons that are implied within such a relationship have, however, rarely been studied. Data from target employees are gathered using a census approach. 387 non-supervisory sales representatives from Ethio-Telecom in Ethiopia took part in this study, which used a cross-sectional design. By integrating social exchange theory and the AMO model, we theorized that employee ambidexterity mediates the relationship between HPWS and employee work performance. Using structural equation modeling, the findings of the study revealed that HPWS has a positive and significant effect on employee work performance. Furthermore, employee ambidexterity has a positive and significant effect on employee work performance. Finally, we found that employee ambidexterity partially mediated the positive and significant relationship between a high-performance work system and employee work performance. In order to open the mystery surrounding the relationship between HPWS and employee work performance, this study includes the mediating role of employee ambidexterity and develops a novel theoretical framework. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2135220 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2135220 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2135220 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2135221_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shahzad Ahmad Khan Author-X-Name-First: Shahzad Ahmad Author-X-Name-Last: Khan Author-Name: Ibrahim Rashid Al Shamsi Author-X-Name-First: Ibrahim Rashid Author-X-Name-Last: Al Shamsi Author-Name: Taufiq Hail Ghila Author-X-Name-First: Taufiq Hail Author-X-Name-Last: Ghila Author-Name: Mahwish Anjam Author-X-Name-First: Mahwish Author-X-Name-Last: Anjam Title: When luxury goes digital: does digital marketing moderate multi-level luxury values and consumer luxury brand-related behavior? Abstract: The trajectory of digital marketing has proven to be a powerful medium for customer interaction that offers a unique, exclusive, emotional, and multichannel experience. Brands providing the right value and experience at the right time using the right technology are ought to be successful in winning the customers and outperforming competitors, and luxury brands are no exception. Although the consumer psychology of luxury brands delves deep into the consumer’s perception, emotional value, and brand attachment, however, the influx of widespread digitization has changed the way consumers behave and the way the brands engage with the customers. Therefore, this study is an effort to explore the moderating impact of digital marketing on the relationship between the dimensions of luxury value (functional, individual, and social) and consumer luxury brand-related behavior. Following the survey-based data collection approach, a total of 214 workable responses were collected from the consumers of the luxury brands, located in north-eastern and central cities (Rawalpindi, Islamabad, Faisalabad and Lahore) of Pakistan. The research results advocate the significant moderating influence of digital marketing on luxury value and consumer luxury brand-related behavior. Interestingly, the findings also revealed a substantial moderation of digital marketing on the insignificant relationship between the functional value and the consumer luxury brand-related behavior. The study contributes to the literature of digital luxury and consumer luxury brand-related behavior and provides critical insights to the marketers of luxury brands to effectively build brand perceptions while adapting to the digital transformation of luxury brands. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2135221 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2135221 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2135221 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2135222_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Md. Mostafizur Rahman Author-X-Name-First: Md. Mostafizur Author-X-Name-Last: Rahman Author-Name: Swarup Barua Author-X-Name-First: Swarup Author-X-Name-Last: Barua Author-Name: Deyi Zhou Author-X-Name-First: Deyi Author-X-Name-Last: Zhou Author-Name: Teng Li Author-X-Name-First: Teng Author-X-Name-Last: Li Author-Name: Md. Shaikh Farid Author-X-Name-First: Md. Shaikh Author-X-Name-Last: Farid Title: Analyzing the value chain for vegetables in the North-Eastern part of Bangladesh Abstract: This paper aims to explore the value chain of vegetables with the explicit objectives of observing actors’ performance in the chain and examining vegetable supply factors in the market. The primary data were gathered from 150 value chain actors in the North-Eastern part of Bangladesh, using simple random and purposive sampling techniques. The major actors were input suppliers, producers, local traders (Paiker-1/Bepari, Arathdar, and Paiker cum retailers), and retailers. Input supply, production, marketing, and consumption were the typical value chain activities. Before reaching the end-users, a minimum value has been added to the products. A local trader named Paiker-1/Bepari governed the chain. They had a capital advantage over the other traders. The regression models’ outcomes showed that marketable supply was significantly affected by the quantity of production and distance to market in tomato, cabbage, and cauliflower. However, in the case of beans, it was considerably affected by output, remoteness from the marketplace, and access to training. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2135222 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2135222 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2135222 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2136481_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Naresh Nunden Author-X-Name-First: Naresh Author-X-Name-Last: Nunden Author-Name: Sharanam Abbana Author-X-Name-First: Sharanam Author-X-Name-Last: Abbana Author-Name: Ferina Marimuthu Author-X-Name-First: Ferina Author-X-Name-Last: Marimuthu Author-Name: Naresh Sentoo Author-X-Name-First: Naresh Author-X-Name-Last: Sentoo Title: An assessment of management skills on capital budgeting planning and practices: evidence from the small and medium enterprise sector Abstract: Budgets are a compass and guiding light for businesses. Therefore, management and owners of small and medium enterprises (SMEs) must carry out suitable and precise capital budgeting activities and methods to ensure business longevity and progression. There is a high risk of SMEs failing soon after they are found, with one likely cause being poor management skills. Thus, the study aims to assess the management skills of the capital budgeting planning and practices of SMEs. The objective is to ascertain the influence of management skills and owners on current capital budgeting planning and practice. The study adopted the quantitative method by administering questionnaires to 108 owners and managers in the Springfield Industrial Park. The findings of the study indicate that owners and managers were solely responsible for decision-making. Secondly, owners and managers lacked the financial skills, ability to control and lead staff. The study was limited to owners and managers in the SMEs and therefore cannot be inferred to any other area or subject/s. Future studies can be conducted in other regions, of which a comparative study is recommended that owners and managers in SMEs improve their business knowledge, as well as upskilling their financial ability in the capital budgeting process. Thus, the implications of improving owners and manager’s business knowledge will lead to timeous, smarter, and informed decision-making. It is therefore recommended that owners and managers take up short courses to improve computer literacy and financial skills in business processes. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2136481 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2136481 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2136481 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2136928_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bui Thanh Khoa Author-X-Name-First: Bui Thanh Author-X-Name-Last: Khoa Author-Name: Tran Trong Huynh Author-X-Name-First: Tran Trong Author-X-Name-Last: Huynh Title: How do customer anxiety levels impact relationship marketing in electronic commerce? Abstract: E-commerce is no longer a transaction in developed countries but has been popular worldwide. However, building long-term customer relationships is challenging for online businesses because of consumers’ anxiety levels in the transaction process. This study aimed to expose the moderating effect of anxiety on relational marketing between the business and customers in the online market. The mixed method was applied to achieve the research objective. Qualitative research was mainly used to confirm and develop research items. Moreover, quantitative research was to test the research hypotheses through a survey of 917 respondents who experienced shopping online and faced severe problems in the past. The positive relationship between perceived mental benefits, online trust, hedonic value, and electronic loyalty was confirmed via Partial Least Squares Structural Equation Modeling. The anxiety levels impact the relationship between perceived mental benefits and electronic loyalty, online trust, and electronic loyalty. The mediating role of online trust and hedonic value is confirmed. Finally, the study proposed the managerial implication of maintaining customer relationships by increasing the mental benefits, customer trust, and hedonic value and reducing anxiety. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2136928 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2136928 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2136928 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2137950_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Phan Tan Luc Author-X-Name-First: Phan Tan Author-X-Name-Last: Luc Title: The relationships between Big-Five personality traits and social entrepreneurship intention Abstract: The purpose of this paper is to test and discuss the relationships between the Big-Five personality traits (agreeableness, conscientiousness, extraversion, neuroticism, and openness to experience) and social entrepreneurial intention. This study applies the technique of structural equation modeling to explore relationships among latent constructs. Survey responses were collected from 753 undergraduate students to compile the analysis. The results confirm that individuals with different personality traits behave differently in relation to social entrepreneurial intention. While agreeableness, extraversion, and openness to experience have positive effects, neuroticism and conscientiousness negatively impact social entrepreneurial intention. Policymakers should build an environment that fosters agreeableness, extraversion, and openness to experience—these are the primary factors that influence SEI. Educators can design personality development programs to help students perfect the personalities that match becoming social entrepreneurs. Future research should be expanded to incorporate other factors such as culture, background, education, and experience to provide a more general view of the impact of personality on intentions. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2137950 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2137950 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2137950 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2137952_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dao Cam Thuy Author-X-Name-First: Dao Cam Author-X-Name-Last: Thuy Author-Name: Nguyen Ngoc Quang Author-X-Name-First: Nguyen Author-X-Name-Last: Ngoc Quang Title: Factors affecting satisfaction and intention to repurchase retail banking services in Vietnam Abstract: Retail banking services of Vietnamese commercial banks are developing along with economic growth, improving the repurchase behavior of customers helps banks maintain a competitive edge in the market. Therefore, the research was conducted on factors affecting satisfaction and intention to repurchase retail banking (RB) services. This study builds and validates the Structured Equation Model (SEM) to assess the causal effect of factors such as service quality, brand reputation and customer trust on customer satisfaction and repurchase intention RB services of commercial banks in Vietnam. Survey results of 605 customers have shown that 6 factors affect positively the intention of individual customers to repurchase banking services. In the transition from satisfaction to intention to repurchase the services, there are two moderating variables included in the study, which are switching costs and commitment from the relationship. The research results can be suggestions to help customers improve their intention to use the services again at Vietnamese commercial banks. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2137952 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2137952 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2137952 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2137954_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abigail Padi Author-X-Name-First: Abigail Author-X-Name-Last: Padi Author-Name: Prof. Smile Dzisi Author-X-Name-First: Prof. Smile Author-X-Name-Last: Dzisi Author-Name: Prof. John Frank Eshun Author-X-Name-First: Prof. John Frank Author-X-Name-Last: Eshun Title: Entrepreneurship education in TVET institutions and entrepreneurial intentions of female students in Ghana: the social support factor Abstract: Technical and vocational education and training (TVET) is increasingly engaging the attention of governments in both developing and developed countries as a mechanism through which skilled graduates are produced for self-employment and for the labour market. This study was undertaken to examine the objective, pedagogy, and assessment procedures of the programme and its effect on entrepreneurial intentions of female students in Ghana, taking into consideration the moderating role of social support systems. The research design used was cross-sectional survey with concurrent mixed methods approach. The sample was 376. A questionnaire and an interview guide were the instruments used for data collection. The quantitative data were analysed using Hayes moderation process analysis while the qualitative data were analysed manually using open coding. The study revealed that entrepreneurship course is able to influence female students’ entrepreneurial intentions. Nevertheless, this influence becomes stronger when the students are exposed to social support systems. It is recommended to management of the universities to sustain the course and also periodically review the course by ensuring that it is more practical and need-centred. The government through its agencies can also put in place effective and targeted social support structures that will help starters to take-off with ease. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2137954 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2137954 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2137954 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2137955_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammad Ahmad Alqam Author-X-Name-First: Mohammad Ahmad Author-X-Name-Last: Alqam Author-Name: Walid Omar Owais Author-X-Name-First: Walid Omar Author-X-Name-Last: Owais Author-Name: Haitham Yousef Ali Author-X-Name-First: Haitham Yousef Author-X-Name-Last: Ali Author-Name: Yaser Mohd Hamshari Author-X-Name-First: Yaser Mohd Author-X-Name-Last: Hamshari Title: Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis) Abstract: This study examined the impact of financial ratios, represented by liquidity, retained earnings ratio, profitability ratio, debt ratio, and total assets turnover, on earnin gs quality. This study involved 45 service companies registered between 2014 and 2020. Purposive sampling was used for 41 firms and 287 analytical units. Descriptive statistics and moderated regression were used. The findings showed that financial ratios affect the quality of earnings. Governance strategies can affect earnings quality along with financial ratios. The result of this study recommended that future researchers use a combination of methods to check the financial statement data. In addition, this study suggested that to get managers to smooth out their earnings; managers should have more control over financial ratios. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2137955 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2137955 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2137955 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2137960_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ngoc Phuong Anh Nguyen Author-X-Name-First: Ngoc Phuong Anh Author-X-Name-Last: Nguyen Author-Name: Thi Thanh Binh Dao Author-X-Name-First: Thi Thanh Binh Author-X-Name-Last: Dao Title: Liquidity, corporate governance and firm performance: A meta-analysis Abstract: Our study investigates the interlink between liquidity, corporate governance and firm value with the adoption of meta-analysis. The final sample consists of 428 studies extracted from 55 papers, covering 632,196 firm-year observations in a worldwide scope. The diversity in data is believed to reduce possible homogeneity due to regional or time period concentration. Using random-effects model, it is reported that both illiquidity factors (Spread and Amihud illiquidity) can significantly worsen the performance of a firm, while the corporate governance-firm value connection is significantly positive via three out of four factors (Corporate governance index, Board size and Institutional ownership). Besides studying the overall relationship direction, the paper also looks into its heterogeneity. The existence of heterogeneity is confirmed in both liquidity-firm value and governance-firm value relationships. The running of meta-regression indicates that both illiquidity factors are significantly moderated by most of the examined paper characteristics, whilst only two out of four corpor ate governance indicators (Corporate governance index and Institutional ownership) are significantly altered. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2137960 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2137960 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2137960 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2139212_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hany Elzahar Author-X-Name-First: Hany Author-X-Name-Last: Elzahar Author-Name: Alaa Zalata Author-X-Name-First: Alaa Author-X-Name-Last: Zalata Author-Name: Marwa Hassaan Author-X-Name-First: Marwa Author-X-Name-Last: Hassaan Title: Attributes of female directors and accruals-based earnings management Abstract: Based on the notion that female directors are superior in monitoring and informed by a theoretical framework that draws insights from agency, resource dependence, and upper echelon theories, this study investigates the impact of female monitoring director’s tenure and busyness on mitigating managerial opportunistic behavior, applying to a sample of US firms over the period from 1998 to 2014. In line with the theoretical foundation, results demonstrate that both long tenure and more directorships have a positive impact on female directors monitoring competency. This finding is auxiliary supported by the further analysis considering the impact of the Sarbanes-Oxley act on the association between monitoring female directors' attributes and earnings management practices. Accordingly, this study contributes to the literature on the influence of different attributes of female monitoring directors on their monitoring competency. This in turn provides an insight to decision makers that could help in recruitment of female directors that can better enhance monitoring effectiveness of corporate boards. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2139212 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2139212 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2139212 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2139213_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ayodeji T. Ajibade Author-X-Name-First: Ayodeji T. Author-X-Name-Last: Ajibade Author-Name: Nelson Okutu Author-X-Name-First: Nelson Author-X-Name-Last: Okutu Author-Name: Folorunsho Akande Author-X-Name-First: Folorunsho Author-X-Name-Last: Akande Author-Name: Jerry D. Kwarbai Author-X-Name-First: Jerry D. Author-X-Name-Last: Kwarbai Author-Name: Ifayemi M. Olayinka Author-X-Name-First: Ifayemi M. Author-X-Name-Last: Olayinka Author-Name: Ayooluwa Olotu Author-X-Name-First: Ayooluwa Author-X-Name-Last: Olotu Title: IFRS adoption, corporate governance and faithful representation of financial reporting quality in Nigeria’s development banks Abstract: Development banks were designed to achieve the government’s economic priorities that were not adequately addressed by the banking industry. Studies, however, show that the activities of some development banks in Nigeria have not been as impacting as expected for different reasons, which include lack of access to finance. This study investigated the impact of International Financial Reporting Standards (IFRS) adoption and corporate governance on the faithful representation of the financial reporting quality in Nigeria’s development banks. The study adopted a survey research design. The study adopted a convenience sampling technique. The validity and reliability test of the instrument was conducted on the variables. The reliability test was analyzed using Cronbach’s alpha test, and all variables were greater than 0.7, indicating a good construct. The study used descriptive and inferential (multiple linear regression) data analysis methods. The study’s findings revealed that IFRS adoption and Corporate governance significantly affect the faithful representation of financial reporting of Nigeria’s Development Banks. The study concluded that IFRS adoption and corporate governance significantly affect the faithful representation of the financial reporting quality in Nigeria’s development banks. The paper recommended that the management of the development banks should endeavor to take advantage of the opportunities presented by the IFRS adoption to improve their reporting to promote uniformity and transparency. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2139213 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2139213 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2139213 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2140488_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Petros Golitsis Author-X-Name-First: Petros Author-X-Name-Last: Golitsis Author-Name: Khurshid Khudoykulov Author-X-Name-First: Khurshid Author-X-Name-Last: Khudoykulov Author-Name: Savica Palanov Author-X-Name-First: Savica Author-X-Name-Last: Palanov Title: Determinants of non-performing loans in North Macedonia Abstract: This paper aims to examine macroeconomic and bank-specific determinants of non-performing loans (NPLs) in the case of the Republic of North Macedonia. Following the respective literature review that indicates the GDP and the unemployment rate as the most relevant macroeconomic variables, and weighted average interest rate, gross loans, and lagged NPLs as the bank bank-specific ones, we apply an ARDL bounds testing approach to investigate the determinants of NPLs of this landlocked, new NATO member country that seeks access to the EU. The studied period is from the first quarter of 2005 to the second quarter of 2022, which includes apart from the severe financial crises, i.e. the Global Financial Crisis (GFC) of 2007–2009 and the European Sovereign Debt Crisis of 2010–2012, the Pandemic Covid-19 period and the Russian Invasion of Ukraine. Our research output provides statistical evidence that the strongest long-run impact on NPLs comes from unemployment, GDP and interest rates; while Gross Loans seem not to have any significant effect. Our findings, holding both in the short- and the long-run, bear signs that are consistent with the economic theory. Overall, we add in the understanding, measuring, and forecasting of NPLs in a country under transition, and propose corrective macroeconomic policy measures in mitigating the related pressure and shocks, especially under periods of prolonged uncertainty. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2140488 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2140488 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2140488 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2140489_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Van Vu Thi Thuy Author-X-Name-First: Author-X-Name-Last: Van Vu Thi Thuy Author-Name: Hung Dang Ngoc Author-X-Name-First: Hung Author-X-Name-Last: Dang Ngoc Author-Name: Tram Nguyen Ngoc Author-X-Name-First: Tram Author-X-Name-Last: Nguyen Ngoc Author-Name: Hoang Anh Le Author-X-Name-First: Hoang Author-X-Name-Last: Anh Le Title: Earnings quality and the cost of debt: A case study of Vietnam Abstract: This paper examines the impact of earnings quality (EQ) on the Vietnam companies’ cost of debt (COD). We use data from companies listed on the Vietnam stock market from 2010 to 2019. In this paper, we develop a model to investigate the influence of audit quality and foreign ownership on COD. We find that EQ had a negative relationship with COD. However, when firm is in financial distressed, EQ has a positive relationship with COD. As an intermediate variable, EQ also has a negative relationship with COD. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2140489 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2140489 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2140489 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2140490_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tilahun Aemiro Tehulu Author-X-Name-First: Tilahun Aemiro Author-X-Name-Last: Tehulu Title: Credit expansion and financial sustainability of microfinance institutions: A generalized method of moments panel data analysis Abstract: This study examines the nexus between credit expansion and the financial sustainability of microfinance institutions (MFIs) in Sub-Saharan Africa (SSA). The study also examines the interaction effects of credit expansion and interest rate/portfolio quality on MFI sustainability. The study relies on panel dataset of 136 MFIs across 31 SSA countries covering the year 2004 to 2018 and applies the Arellano-Bover/Blundell-Bond two-step Generalized Method of Moments (GMM) Windmeijer bias-corrected standard errors to analyze the data. The results establish that credit expansion matters in MFI financial sustainability. Specifically, the study uncovers that while the size of the loan portfolio and loan intensity are positively associated with MFI sustainability, the economic significance of loan intensity is higher. On the other hand, the other credit expansion proxy “credit growth” does not predict the sustainability of MFIs. The results also reveal that the loan intensity and potfolio at risk have interaction effects on MFI sustainability. However, the study fails to support an asymmetric effect of credit expansion on financial sustainability depending on the interest rate charged on loans. The study uses three proxies for credit expansion and gives useful insights for policymakers and/or MFI managers that loan intensity should be the main target of MFIs if the goal is to attain financial self-sufficiency. The study also examines the interaction effects of credit expansion and interest rate/portfolio quality on MFI sustainability and sheds light on what is expected from MFI managers to expand credit access to the poor without compromising sustainability. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2140490 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2140490 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2140490 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2140491_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Indra Prasetyo Author-X-Name-First: Indra Author-X-Name-Last: Prasetyo Author-Name: Nabilah Aliyyah Author-X-Name-First: Nabilah Author-X-Name-Last: Aliyyah Author-Name: Esa Wahyu Endarti Author-X-Name-First: Esa Wahyu Author-X-Name-Last: Endarti Author-Name: Rusdiyanto Rusdiyanto Author-X-Name-First: Rusdiyanto Author-X-Name-Last: Rusdiyanto Author-Name: Aulia Rahmawati Author-X-Name-First: Aulia Author-X-Name-Last: Rahmawati Title: The role of research & development as mediating the effect of male CEO masculinity face on earnings management: evidence from Indonesia Abstract: This study aims to prove the consistency of Agency Theory, Behavioral Consistency Theory and Upper Echelon Theory as a solution to explain the role of research & development in mediating the influence of male CEO masculinity on earnings management. This study uses a quantitative approach with a population and research sample using companies on the Indonesia Stock Exchange in 2016–2021. The study collected images of faces identified as male CEOs from data from the Indonesia Stock Exchange website and company websites and using a Google search. The data analysis method in this study uses Structural Equation Modeling (SEM) with Stata Software which connects theories, concepts and data that can be carried out on research variables. The findings explain that the decrease and increase in research and development practices have an impact on increasing and decreasing the value of CEO masculinity men also have an impact on the increase and decrease in the value of research & development companies. The empirical findings have implications for the consistency of Agency Theory, Behavioral Consistency Theory and Upper Echelon Theory. While the findings have practical implications, the findings as policy makers are related to the face of male CEO masculinity as a determinant of earnings management practices and research & development costs. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2140491 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2140491 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2140491 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2140744_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lakkana Hengboriboon Author-X-Name-First: Lakkana Author-X-Name-Last: Hengboriboon Author-Name: Phaninee Naruetharadol Author-X-Name-First: Phaninee Author-X-Name-Last: Naruetharadol Author-Name: Chavis Ketkeaw Author-X-Name-First: Chavis Author-X-Name-Last: Ketkeaw Author-Name: Nathatenee Gebsombut Author-X-Name-First: Nathatenee Author-X-Name-Last: Gebsombut Title: The impact of product image, CSR and green marketing in organic food purchase intention: Mediation roles of corporate reputation Abstract: Recent research has focused mainly on the impact of corporate social responsibility (CSR). However, few studies have examined the impact of CSR and corporate image on organic food consumption, particularly in developing nations. This study explores the effect of corporate social responsibility on consumers’ intention to purchase organic food in Thailand. This research paper conducts quantitative analysis using a questionnaire that sampled 523 Thai consumers. To examine the effects of the product image and corporate reputation for corporations that implement corporate social responsibility programs on consumer decision-making, a structural equation model is applied. The results supported that product image and corporate image/reputation were the crucial factors influencing Thai consumers’ perspectives and purchase intentions. This research contributes to guiding corporations in applying the findings to build their company image and corporate social responsibility (CSR) toward enterprises. The current study demonstrates how green knowledge and environmental concerns assist firms and contribute to achieving sustainable development goals, focusing on environmental elements. Data collection and generalization to other green consumers are limitations of this study. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2140744 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2140744 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2140744 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2140745_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Alberto Alcalde-Calonge Author-X-Name-First: Alberto Author-X-Name-Last: Alcalde-Calonge Author-Name: Pablo Ruiz-Palomino Author-X-Name-First: Pablo Author-X-Name-Last: Ruiz-Palomino Author-Name: Francisco José Sáez-Martínez Author-X-Name-First: Francisco José Author-X-Name-Last: Sáez-Martínez Title: The circularity of the business model and the performance of bioeconomy firms: An interactionist business-environment model Abstract: Drawing on the Sustainable Development Goals of the UN 2030 Agenda, the implementation of circular economy business models (CEBMs) is key for reducing the impacts of business production modes on the environment and is especially suited to, and necessary in, the bioeconomy sector. The purpose of this literature review article is to analyse how firms in this sector can achieve a higher level of circularity in their business models, and how this circularity is positive for the triple bottom line. Building on the theories of social capital, new institutionalism and the triple bottom line (TBL), this article proposes a model to better understand how forest bioeconomy firms can develop high-circularity business models that lead them to excel on the TBL. This study combines internal aspects of the business (e.g., social capital, dynamic capabilities, entrepreneurial orientation) with situational variables (social/cultural, regulatory, technological, economic/financial drivers) to explain the level of circularity of business models in bioeconomy firms, as a prior step to enhancing their TBL. The interactionist model proposed is new to the literature and improves our understanding of how the level of circularity of a BM can be enhanced. The propositions derived will help to structure and design future research. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2140745 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2140745 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2140745 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2140746_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thao Hong Phuong Chau Author-X-Name-First: Thao Hong Phuong Author-X-Name-Last: Chau Author-Name: Yen Thi Tran Author-X-Name-First: Yen Thi Author-X-Name-Last: Tran Author-Name: Truc Dinh Le Author-X-Name-First: Truc Dinh Author-X-Name-Last: Le Title: How does transformational leadership influence on the performance of public service organizations in a developing country? The interventional roles of NPM cultural orientations Abstract: By drawing on New Public Management (NPM) framework and transformational leadership theory, this study examined how transformational leadership impacts the performance of public organizations via NPM cultural orientations. Research data is collected from 205 public service organizations in Vietnam. The results of analysis with the support of Partial Least Square-Structural Equation Modeling (PLSSEM) technique. The research results indicate (1) Transformational leadership has a significant positive impact on the performance of public organizations; (2) Results-oriented culture mediates the relationship between transformational leadership and organizational performance; (3) Innovation-oriented culture doesn’t mediate the relationship between transformational leadership and organizational performance. This is one of the few studies examine the interrelationship between transformational leadership, NPM culture orientations on public organization performance. The message of the findings to practitioner is that public managers should apply transformational skills at fostering results-oriented culture to lead higher organizational performance. Thus, the findings contribute to a more nuanced understanding of how transformational leadership and organizational culture play a vital role in performance management practices. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2140746 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2140746 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2140746 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2140747_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ekom Etim Akpan Author-X-Name-First: Ekom Etim Author-X-Name-Last: Akpan Author-Name: Mamdouh Abdulaziz Saleh Al-Faryan Author-X-Name-First: Mamdouh Abdulaziz Saleh Author-X-Name-Last: Al-Faryan Author-Name: Jeremiah Favour Iromaka Author-X-Name-First: Jeremiah Author-X-Name-Last: Favour Iromaka Title: Corporate governance and firm innovation: Evidence from indigenous oil firms in Sub-Saharan Africa Abstract: Previous studies on the effect of corporate governance on firm innovation shows mixed outcomes, while some reveal statistically significant effects, others show non-significant effects. Hence, this study aims at shedding more light on this unresolved phenomenon and fill this gap in literature by empirically examining the effect of corporate governance on firm innovation with special interest in indigenous oil firms in Nigeria, a Sub-Saharan country. The study adopted a cross sectional research design, while data were collected from respondents using a structured questionnaire and administered at a single period in time. Hypotheses were formulated for the study and tested using partial least square—structural equation modelling (PLS-SEM) through SmartPLS 3.2.9. The results demonstrated that corporate governance dimensions of board effectiveness, board commitment and board involvement have positive and statistically significant effects on firm innovation measures of process and product/service innovation. This study was limited to only indigenous oil firms in Nigeria, hence may not be generalized to other sectors of the economy. However, this study has far reaching implications to the industry. Most importantly, the study recommends ways to boost the level of innovation among indigenous oil firms which will enable them to remain competitive and sustainable. This study broadens literature on corporate governance and firm innovation especially in the Sub-Saharan African perspective. The study reveals that corporate governance through board effectiveness, commitment and involvement is essential for process and product/service innovation among indigenous oil firms. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2140747 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2140747 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2140747 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2141089_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thu Hien Nguyen Author-X-Name-First: Thu Hien Author-X-Name-Last: Nguyen Title: Factors affecting the implementation of environmental management accounting: A case study of pulp and paper manufacturing enterprises in Vietnam Abstract: Vietnam’s pulp and paper industry has contributed significantly to socio-economic growth but is also one of the industries with a very high risk of environmental pollution. Stems from the goal of economic growth coupled with environmental protection operations in Vietnam, this study examines the factors affecting the implementation of environmental management accounting (EMA) in manufacturing enterprises in Vietnam’s pulp and paper industries. The data used in the study were collected through survey questionnaires in the form of face-to-face interviews or sent by e-mail or post to survey respondents at 290 manufacturing enterprises pulp and paper in provinces and cities of Vietnam. Survey subjects are managers (directors, deputy directors, chief accountants) and accountants who have knowledge of EMA in these enterprises. The survey results were obtained from 250 valid survey questionnaires used in this study. This study uses Cronbach’s alpha analysis, exploratory factor analysis, and linear regression analysis using SPSS 20 statistical software. The results show that coercive pressure, normative pressure, awareness of the benefits of applying EMA, environmental strategy, managers’ perception, and qualifications of accountants have a positive impact on EMA implementation. In which, coercive pressure has the strongest impact, and awareness of the benefits of applying EMA has the weakest impact on EMA implementation in these enterprises. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2141089 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2141089 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2141089 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2141090_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Thanh Hung Author-X-Name-First: Nguyen Thanh Author-X-Name-Last: Hung Author-Name: Thanh Su Dinh Author-X-Name-First: Thanh Author-X-Name-Last: Su Dinh Title: Threshold effect of working capital management on firm profitability: evidence from Vietnam Abstract: The purpose of this paper is to investigate the non-linear relationship between working capital management (WCM) and firm profitability (FP). As well as checking whether there is a financial leverage threshold in the decision on working capital, thereby assessing the change in the impact of working capital on corporate profits with a defined threshold. Through panel data of 405 enterprises listed on the Vietnam stock exchange in the period from 2010 to 2020, compiled by Thomson Reuters (2021), The study uses Hansen’s (1999) threshold estimate (fixed-effects panel threshold model) to determine the threshold and estimate the model’s parameters. Research results have been found: (i) there exists a non-linear relationship be tween working capital management and corporate profitability; and (ii) at a certain percentage of the debt coefficient (Impact Threshold), the variables representing working capital management all have a negative impact on the profitability of the firm. In this relationship, there are different effects of the proxies of Working Capital Management before and after the threshold, and specifically, the impact values of these proxies are higher after the threshold. This implies that tighter working capital management depends on the profitability of the business. This is the first study to clarify the effect of working capital in terms of the capital structure of enterprises. At a certain leverage threshold, the business will decide to optimize the appropriate working capital management to improve profitability. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2141090 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2141090 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2141090 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2141091_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Millicent Selase Afenya Author-X-Name-First: Millicent Selase Author-X-Name-Last: Afenya Author-Name: Benedict Arthur Author-X-Name-First: Benedict Author-X-Name-Last: Arthur Author-Name: Williams Kwarteng Author-X-Name-First: Williams Author-X-Name-Last: Kwarteng Author-Name: Pious Opoku Author-X-Name-First: Pious Author-X-Name-Last: Opoku Title: The impact of audit committee characteristics on audit fees; evidence from Ghana Abstract: The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit committee characteristics against the fees charged by the audit firms. The study utilized a different set of empirical specifications on standard panel data, particularly to address the endogeneity issues of the extant literature on the audit fees-audit committee characteristics nexus condone. Applying the IV-2SLS and two-step dynamic GMM estimators, which are robust to endogeneity issues, we present evidence that audit committee size, gender diversity, audit meetings, and financial expertise are associated with lower audit fees. We also find evidence that the magnitude of the impact of the audit committee characteristics on audit fees is more pronounced in financial firms than non-financial firms. We interpret this insight as suggesting that highly regulated firms such as financial firms with audit committees incur relatively lower audit costs. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2141091 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2141091 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2141091 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2141092_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fuad Fuad Author-X-Name-First: Fuad Author-X-Name-Last: Fuad Author-Name: Agung Juliarto Author-X-Name-First: Agung Author-X-Name-Last: Juliarto Author-Name: Andrian Budi Prasetyo Author-X-Name-First: Andrian Budi Author-X-Name-Last: Prasetyo Author-Name: Ali Riza Fahlevi Author-X-Name-First: Ali Riza Author-X-Name-Last: Fahlevi Title: Early compliance with IFRS 16, earnings management, and corruption: evidence from Southeast Asia Abstract: The primary purpose of this paper is twofold: firstly, to investigate the effect of early compliance with International Financial Reporting Standards 16 on Leases on earnings management and firm performance; secondly, to examine the moderating roles of corruption environment on those relationships. We test our hypotheses by investigating 1071 industrial firms in Southeast Asian countries, including Indonesia, Malaysia, Singapore, Thailand, and Vietnam using multivariate analyses. Our findings suggest that companies with lower governance mechanisms and looser institutional backgrounds are more likely to find that IFRS implementation may provide less room for management to maximize their short-term gain by manipulating earnings. Nevertheless, we do not find a similar pattern among the firms with low corruption culture. We also observe that firms’ performance in high corruption culture imposing early implementation of IFRS 16 is significantly higher than firms in low corruption culture. The results provide valuable input to the standard setters and regulators to consider the importance of a strong institutional framework in ensuring IFRS’s effective implementation. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2141092 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2141092 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2141092 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2141093_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ebrahim Mohammed Al-Matari Author-X-Name-First: Ebrahim Mohammed Author-X-Name-Last: Al-Matari Title: Do corporate governance and top management team diversity have a financial impact among financial sector? A further analysis Abstract: The paper examines the connection between the top management team determinants and corporate governance in Saudi Arabia’s financial listed companies. The study covers the financial sector for five years from 2014 to 2018. Moreover, feasible general least squares regression is used to run the association between independence variables and dependence variable. In addition, it is used for further analysis to make sure if the main finding results are similar or different. The results of the panel data from the FGLS regression indicated the predictors’ effects on the corporate performance. The outcome from the statistical analysis of the model indicated that board size, audit committee independence and audit committee meeting have significantly effect of financial performance. Besides, size, accounting and finance experience and general experience of top management team have significantly association to the financial performance of the Saudi listed firms. Further analyses found that board size, general experience of top management have a negative association with corporate performance. On contrary, the board independence, board commitment, size of TMT, accounting and finance experience of TMT and education level of TMT have a positive significantly relationship with corporate performance. The study provides detailed information for academic in terms of the relationship of good strategy used by top management teams and corporate governance, which should be considered to provide the best practices of such teams. Finally, the outcomes of the study unlock up road for future examinations among developing countries. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2141093 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2141093 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2141093 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2141098_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ibrahim Radwan Alnsour Author-X-Name-First: Ibrahim Radwan Author-X-Name-Last: Alnsour Title: Impact of fintech over consumer experience and loyalty intentions: an empirical study on Jordanian Islamic Banks Abstract: The purpose of the study was to identify the impact of fintech over consumers loyalty intentions among Islamic banks. The study covered six independent variables that were taken as a means for showing fintech services which might have a significant impact over consumer experience. Consumer experience has been operationalized taking three dimensions namely, cognitive, affective, and social, whereas fintech services have been measured using six dimensions namely, ease of use, perceived value, consumer support, assurance, speed, and innovativeness. The results of the study drawn on the basis of a sample of 384 respondents who were the consumers of Islamic banks, using structural equation modeling revealed that all the six independent variables have a significant direct impact over dependent variable. While analyzing the mediating role of consumer experience using three dimensions out of six mediating roles, only affective experience between perceived value and loyalty intentions, social experience between consumer support and loyalty intentions, affective experience between assurance and loyalty intentions, and cognitive experience between assurance and loyalty intentions have shown insignificant impact and all other mediating roles have been found significant which is a major contribution of the study. The study is important for academicians as well as practitioners as it guides the management of Islamic banks about the factors that they should focus while opening horizons for future research. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2141098 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2141098 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2141098 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2141671_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Trong Truong Hoang Author-X-Name-First: Trong Truong Author-X-Name-Last: Hoang Author-Name: Thu Huong Pham Author-X-Name-First: Thu Huong Author-X-Name-Last: Pham Author-Name: Thi Minh Hien Vu Author-X-Name-First: Thi Minh Hien Author-X-Name-Last: Vu Title: Examining customer purchase decision towards battery electric vehicles in Vietnam market: A combination of self-interested and pro-environmental approach Abstract: This research aims at examining determinants of battery electric vehicle (BEV) purchase in Vietnam market from both self-interested and pro-environmental perspectives. Data collected from 200 BEV drivers show that purchase intention is positively affected by self-interested factors such as performance expectancy, effort expectancy and facilitating conditions. Additionally, intention could be shaped by personal norm, which is influenced by awareness of consequences and ascription of responsibility. Finally, intention is a reliable predictor of purchase behavior, and the relationship is moderated by personal innovativeness. This research provides various theoretical and practical implications to enhance public acceptance towards BEVs. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2141671 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2141671 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2141671 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2141672_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Shaukat Malik Author-X-Name-First: Muhammad Shaukat Author-X-Name-Last: Malik Author-Name: Muhammad Kashif Nawaz Author-X-Name-First: Muhammad Kashif Author-X-Name-Last: Nawaz Title: Fostering employability through mediation of protégé career self-efficacy of Pakistani bankers Abstract: Mentoring at its best is a life-altering relationship, and mentors play a pivotal role in protégé career upward progression. In a dynamic labor market, securing internal employability and also finding a better opportunity outside the organization that matched interests and skills are critical factors for individual career advancement. In line with this, the existing study probed to investigate the linkage between mentoring functions (traditional and relational) and protégé perceived employability (internal and external) through the mediation of protégé career self-efficacy. In line with this, the data were collected from 373 staff working in conventional and Islamic banks in Pakistan. Data were analyzed through PLS-SEM. The finding shows that mentoring functions (traditional and relational) were directly associated with protégé employability. Likewise, the results also indicate that protégé career self-efficacy mediates the proposed path. In the current study, both traditional and relational mentoring functions are investigated as the antecedent of career self-efficacy and perceived employability contributes to the existing literature. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2141672 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2141672 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2141672 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2141947_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Jawad Author-X-Name-First: Muhammad Author-X-Name-Last: Jawad Author-Name: Sohail Rizwan Author-X-Name-First: Sohail Author-X-Name-Last: Rizwan Author-Name: Saba Ahmed Author-X-Name-First: Saba Author-X-Name-Last: Ahmed Author-Name: Haris Bin Khalid Author-X-Name-First: Haris Author-X-Name-Last: Bin Khalid Author-Name: Munazza Naz Author-X-Name-First: Munazza Author-X-Name-Last: Naz Title: Discovering panic purchasing behavior during the COVID-19 pandemic from the perspective of underdeveloped countries Abstract: The research seeks to uncover characteristics that affect buyers’ panic purchasing behavior in COVID-19 pandemic. The data were analyzed by using the structural equation modelling of 2,697 individuals from 20 developing countries. Consumers’ opinions are favourably connected with the predicted personal consequence, whereas projected community-related consequences have a negative influence on buyers’ opinions. Buyers’ panic purchasing intentions were found to be favourably influenced by opinion, instinctive norms, inadequacy, time restriction, and recognized competition. Furthermore, inadequacy and time restrictions were found to have a favourable effect on recognized competition but felt social detection risk had a negative effect on consumer panic purchasing intentions. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2141947 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2141947 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2141947 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2142997_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nawang Kalbuana Author-X-Name-First: Nawang Author-X-Name-Last: Kalbuana Author-Name: Muhamad Taqi Author-X-Name-First: Muhamad Author-X-Name-Last: Taqi Author-Name: Lia Uzliawati Author-X-Name-First: Lia Author-X-Name-Last: Uzliawati Author-Name: Dadan Ramdhani Author-X-Name-First: Dadan Author-X-Name-Last: Ramdhani Title: The Effect of Profitability, Board Size, Woman on Boards, and Political Connection on Financial Distress Conditions Abstract: This research proves the consistency of Agency Theory as a solution to explain the role of the influence of profitability, board size, woman on board, which is divided into two, namely woman on board of commissioner and woman on board of directors, as well as political connections to financial distress. Panel data from these variables were obtained from companies listed in LQ-45 in 2017–2021 which were then analyzed with a quantitative approach through the regression analysis of Ordinary Least Squares, Fixed Effects, Random Effects, and Robust, which was carried out simultaneously. The results of this analysis have a higher level of accuracy compared to partial testing. The first finding explains that the Profitability Ratio has a negative effect on financial distress, the second finding explains that board size has a positive effect on financial distress, the third finding explains that woman on board of commissioner has no effects on financial distress, however, the fourth finding explains that woman on board of director has a positive effect on financial distress, while the fifth finding explains the political connection has no positive effect to financial distress. Panel data-based research through simultaneous testing can be considered for principals in appointing agents to manage the company. Simultaneous analysis of panel data is a new breakthrough in research testing with more detailed results. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2142997 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2142997 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2142997 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2143007_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lenka Veselovská Author-X-Name-First: Lenka Author-X-Name-Last: Veselovská Author-Name: Lucia Hudáková Author-X-Name-First: Lucia Author-X-Name-Last: Hudáková Author-Name: Lucia Bartková Author-X-Name-First: Lucia Author-X-Name-Last: Bartková Title: Feeling of safety: A new important factor influencing consumers? Abstract: The COVID-19 pandemic significantly alter business environment worldwide since its spread more than two years ago. Such a long period of living under the influence of related restrictions resulted in consumers changing their habits. This research study compares the results of survey conducted before the pandemic in 2018 and in 2021 exploring various changes in consumer behavior. Main method used in this research was empirical research. Both collected samples were representative files of Slovakian consumers. The main focus of the research was to examine the possible impact of a new factor on consumer behavior—a feeling of safety in the store. Consumers’ socioeconomic characteristics such as their age and household income were considered. The findings confirm the assumption of significance of this newly emerged factor. Other changes in consumer behavior such as frequency of visiting stores and accessibility of store were also explored. Alterations were identified in the former, however the later was evaluated as not statistically significant for general population. The pandemic has created a dependency between feeling of safety in store and tendency to visit the store. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2143007 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2143007 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2143007 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2143008_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sayed Momin Hashemi Author-X-Name-First: Sayed Momin Author-X-Name-Last: Hashemi Author-Name: Eko Handayanto Author-X-Name-First: Eko Author-X-Name-Last: Handayanto Author-Name: Ilyas Masudin Author-X-Name-First: Ilyas Author-X-Name-Last: Masudin Author-Name: Fien Zulfikarijah Author-X-Name-First: Fien Author-X-Name-Last: Zulfikarijah Author-Name: Muhammad Jihadi Author-X-Name-First: Muhammad Author-X-Name-Last: Jihadi Title: The effect of supply chain integration, management commitment and supply chain challenges on non-profit organizations performance: Empirical evidence from Afghanistan Abstract: This research aimed to determine the effect of supply chain challenges and supply chain performance in nonprofit organization performance and the supply chain integration and management commitment in supply chain performance. One hundred questionnaires were distributed to top-level, middle-level, and lower-level managers of Afghanistan non-profit organizations. Out of 100 questionnaires distributed, 55 questionnaires were filled and returned a 55% response rate. This study adopted a quantitative method using the SmartPLS application. This study found that integrating supply chain indicators such as sharing information, planning, controlling and coordinating materials, and commitment of all three management levels positively affects supply chain performance. Moreover, this study found that challenges such as government regulation, customer pressure, and supply chains performance indicators such as supply chain delivery flexibility, customer responsiveness time, and inventory cost significantly affect non-profit organization performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2143008 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2143008 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2143008 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2143012_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Naseem M. Twaissi Author-X-Name-First: Naseem M. Author-X-Name-Last: Twaissi Author-Name: Omar M. Alhawtmeh Author-X-Name-First: Omar M. Author-X-Name-Last: Alhawtmeh Author-Name: O’la Hmoud Al-Laymoun Author-X-Name-First: Author-X-Name-Last: O’la Hmoud Al-Laymoun Title: Polychronicity, job performance, and work engagement: The mediating role of supervisor’s organizational embodiment and moderation of psychological ownership Abstract: Despite its importance to the global economy and its role in generating foreign currency profits for many countries, the tourism industry is not without its share of problems. This calls for research on the causes of improved productivity in the workplace. Therefore, this study aimed to investigate the effect of polychronicity on job performance and work engagement of tourism employees. The supervisor’s organizational embodiment was analyzed as a mediator and psychological ownership as a moderator. The data were gathered from 733 workers in the private tourist facilities of the city of Petra, Jordan by using a structured questionnaire and data analysis was carried out using AMOS-24. The findings revealed that polychronicity can lead to better job performance and work engagement. Supervisor’s organizational embodiment positively mediates the relationship of polychronicity with job performance and work engagement. In addition, the psychological ownership strengthens the relationship of polychronicity with work engagement and job performance. The emphasis of this study is on the most important behavioral outcomes of employees (i.e. work engagement and job performance); therefore, the practitioners of the tourism industry and hospitality industry can use the findings of this study to manage engagement- and performance-related issues of employees. Similarly, the researchers interested in polychromic behavior in organizations can also consider this research as a guideline. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2143012 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2143012 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2143012 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2143014_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hildegard Liebl Author-X-Name-First: Hildegard Author-X-Name-Last: Liebl Author-Name: Jana Turčínková Author-X-Name-First: Jana Author-X-Name-Last: Turčínková Author-Name: Rupert Beinhauer Author-X-Name-First: Rupert Author-X-Name-Last: Beinhauer Author-Name: José Magano Author-X-Name-First: José Author-X-Name-Last: Magano Title: Do you love me? The relationship between sport-related branded entertainment and brand love Abstract: Brand love, the most intense relationship between a consumer and a brand, drives valuable outcomes like increased brand loyalty. Sport-related branded entertainment (SRBE) represents a content marketing opportunity to build on brand love and provides a research gap. This research investigates the impact of sport-related branded entertainment on brand love using a mixed-method approach, including a quantitative survey (n = 372) conducted in Austria, followed by a focus group discussion. A structural equation model revealed a positive impact of SRBE on brand love. Furthermore, brand love is positively associated with brand loyalty, spreading positive word-of-mouth, and the willingness to pay a higher price. Results show that it is most effective in the younger, male, and sporty consumers. Finally, the qualitative focus group discussion revealed deeper insights into consumer motivations. SRBE is a valuable content marketing instrument for brand love. Results revealed that it is most effective in the younger, male, and sporty consumers. The impact of SRBE on brand love has been examined for the first time. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2143014 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2143014 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2143014 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2143015_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kamran Khan Author-X-Name-First: Kamran Author-X-Name-Last: Khan Author-Name: Sobia Iqbal Author-X-Name-First: Sobia Author-X-Name-Last: Iqbal Author-Name: Kashif Riaz Author-X-Name-First: Kashif Author-X-Name-Last: Riaz Author-Name: Irfan Hameed Author-X-Name-First: Irfan Author-X-Name-Last: Hameed Title: Organic food adoption motivations for sustainable consumption: moderating role of knowledge and perceived price Abstract: The household spending of Pakistani consumers on sustainable food consumption has continued to remain low. Hence, the present study used the goal-framing theory to explore the consumer’s motivational factors that derive sustainable consumption of organic food. Drawing on survey data of 488 respondents, the findings show that gain and hedonic motivations significantly affect purchase intentions; however, normative has an indirect role. In addition, the knowledge and perceived price significantly moderate the motivational factors. The study provides invaluable insights for policymakers and practitioners in identifying the motivational factors, and the means of guiding the right behaviors for sustainable consumption. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2143015 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2143015 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2143015 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2143016_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Binh Nguyen Thi Author-X-Name-First: Binh Author-X-Name-Last: Nguyen Thi Author-Name: Thi Lan Anh Tran Author-X-Name-First: Thi Lan Anh Author-X-Name-Last: Tran Author-Name: Thi Thu Hien Tran Author-X-Name-First: Thi Thu Hien Author-X-Name-Last: Tran Author-Name: Thanh Thao Le Author-X-Name-First: Thanh Thao Author-X-Name-Last: Le Author-Name: Phan Nhat Hang Tran Author-X-Name-First: Phan Nhat Hang Author-X-Name-Last: Tran Author-Name: Minh Hieu Nguyen Author-X-Name-First: Minh Hieu Author-X-Name-Last: Nguyen Title: Factors influencing continuance intention of online shopping of generation Y and Z during the new normal in Vietnam Abstract: This study investigated the determinants of online shopping continuance intention of Generation Y and Z during the new normal. A conceptual framework, which was an extension of the Technology Acceptance Model, was empirically tested using partial least squares structural equation modelling, multi-group analysis technique, and the data collected from 847 Gen Y-ers and Gen Z-ers in Hanoi, Vietnam during March 2022. The results revealed that facilitators of repurchase intention included perceived usefulness, perceived ease of use, satisfaction, and environmental awareness while perceived risks of online shopping served as a barrier. Notably, the barrier was found to affect Gen Y’s repurchase intention more severely. Personalization was not directly associated with the intention but had strong indirect effects through perceived usefulness, perceived ease of use, and satisfaction. The risk of COVID-19 was not a predictor of online repurchase intention. Understanding of the continuance intention of online shopping among consumers from different generations in an emerging country during the new normal may aid to enhance the quality of decision-making. Specifically, platforms and sellers should adopt customized marketing programs towards Gen Y and Gen Z. Additionally, a user-friendly and informative purchasing process with personalized features should be formulated. Demonstrating online shopping as a green behavior would be useful. This study differs from earlier research by considering and comparing factors influencing the intention to keep shopping online of Gen Y and Gen Z in a developing country when the COVID-19 is well controlled. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2143016 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2143016 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2143016 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2143017_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bruce Mwiya Author-X-Name-First: Bruce Author-X-Name-Last: Mwiya Author-Name: Mathew Katai Author-X-Name-First: Mathew Author-X-Name-Last: Katai Author-Name: Justice Bwalya Author-X-Name-First: Justice Author-X-Name-Last: Bwalya Author-Name: Maidah Kayekesi Author-X-Name-First: Maidah Author-X-Name-Last: Kayekesi Author-Name: Sekela Kaonga Author-X-Name-First: Sekela Author-X-Name-Last: Kaonga Author-Name: Edwin Kasanda Author-X-Name-First: Edwin Author-X-Name-Last: Kasanda Author-Name: Christopher Munyonzwe Author-X-Name-First: Christopher Author-X-Name-Last: Munyonzwe Author-Name: Bernadette Kaulungombe Author-X-Name-First: Bernadette Author-X-Name-Last: Kaulungombe Author-Name: Eledy Sakala Author-X-Name-First: Eledy Author-X-Name-Last: Sakala Author-Name: Alexinah Muyenga Author-X-Name-First: Alexinah Author-X-Name-Last: Muyenga Author-Name: Donald Mwenya Author-X-Name-First: Donald Author-X-Name-Last: Mwenya Title: Examining the effects of electronic service quality on online banking customer satisfaction: Evidence from Zambia Abstract: While several studies examine the influence of service quality on customer satisfaction in physical retail banking offices, there is a shortage of studies on service quality in the digital space of banking. Further, many developing country contexts such as Zambia are under-researched, limiting the generalisability of prior research conclusions. Hence, the purpose of this research is to examine electronic service quality in online retail banking and its influence on customer satisfaction during COVID-19 pandemic restrictions in the under-researched context of Zambia. Based on a quantitative correlational design, primary sample data were collected using a structured questionnaire from 314 bank customers from two of Zambia’s largest cities, Lusaka and Kitwe. The data were analysed using correlation and multiple regression models. The findings indicate that the E-SERVQUAL model is applicable in the Zambian context and that security, website attribute, privacy, responsiveness, efficiency, fulfilment and reliability are indeed relevant to electronic service quality and they affect customer satisfaction; the multiple coefficients of determination (51.1%) and correlation (71.5%) indicate a large effect size. This extends the E-SERVQUAL model into the under-researched developing country context of online banking in Zambia during the COVID-19 restrictions. The implications to policy and practice are that improving security, website attributes, privacy, efficiency, responsiveness, fulfilment and reliability would result in higher customer satisfaction and usage of the online facilities. Since the study was limited to two, albeit the biggest, cities of Zambia, increasing the number of cities and countries sampled would improve generalisability. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2143017 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2143017 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2143017 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2143018_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sneha Rajput Author-X-Name-First: Sneha Author-X-Name-Last: Rajput Author-Name: Ganesh Dash Author-X-Name-First: Ganesh Author-X-Name-Last: Dash Author-Name: Nischay Upamannyu Author-X-Name-First: Nischay Author-X-Name-Last: Upamannyu Author-Name: Bhuvanesh Kumar Sharma Author-X-Name-First: Bhuvanesh Kumar Author-X-Name-Last: Sharma Author-Name: Prakash Singh Author-X-Name-First: Prakash Author-X-Name-Last: Singh Title: Social media campaigns and domestic products consumption: a study on an emerging economy Abstract: The growth of the “Internet” and the subsequent use of smartphones has led to heavy social media usage in recent years. Social media campaigns have been successful in influencing purchase intention. Ethnocentrism also affects the purchase intention (PI) of domestic products. ETH is an evolving field, particularly for the purchase intention of domestic products. Considering the same, we examined the impact of social media campaigns (SMC) and ethnocentrism (ETH) on the purchase intention of domestic products. The mediating role of ethnocentrism and the moderating role of country-of-origin image (COOI) are examined further. The proposed hypotheses were examined using structural equation modeling. Data was collected from 431 avid social media users in a region that saw massive protests through social media campaigns. The results exhibit the positive impact of social media campaigns and ethnocentrism positively over the purchase intention of domestic products. In addition, ethnocentrism was found to be a mediator between social media campaigns and the purchase intention of domestic products. Moreover, the country of origin image strengthens the positive relationship between social media campaigns and the purchase intention of domestic products. However, COOI dampened the positive relationship between social media campaigns and ethnocentrism. This study provides fresh insights and implications for theory and practice. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2143018 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2143018 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2143018 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2143020_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ahnaf Ali Alsmady Author-X-Name-First: Ahnaf Ali Author-X-Name-Last: Alsmady Title: Accounting information quality and tax avoidance effect on investment opportunities evidence from Gulf Cooperation Council GCC Abstract: The motivation of this research is to investigate the important factors that affect Gulf Cooperation Council (GCC) economies and increase the investment opportunities to avoid the threats of limited oil resources in the future. This study examines the relationship between tax avoidance, accounting information quality, and other control variables on investment opportunities in six Arabian GCC countries, namely Bahrain, Oman, Qatar, Saudi Arabia, Kuwait, and the United Arab Emirates (UAE). Moreover, this research investigates whether the accounting information quality affects the tax avoidance investment opportunities relationship. The data sample of the study includes 191 companies over the period of 2011 to 2017 (1337 company-year observations). This study used ordinary least squares (OLS) and moderated multiple regression (MMR) models for direct and moderation effects of accounting information quality, respectively. This study demonstrates that tax avoidance has a significant negative effect on investment opportunities, while the accounting information quality has a significant positive effect on investment opportunities. In line with the agency theory perspective, the high accounting information quality mechanism leads to the control of the managers’ opportunist behaviour, mitigates information asymmetry in managers and increases investment opportunities. Moreover, further analysis found that accounting information quality positively moderates the relationship between the tax avoidance and investment opportunities. Thus, higher quality of accounting information is strongly recommended to companies and policymakers, where tax planning is used as an alternative source of cash to achieve higher investment opportunities in GCC countries. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2143020 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2143020 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2143020 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2143071_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Khan Author-X-Name-First: Muhammad Author-X-Name-Last: Khan Author-Name: Gohar Saleem Parvaiz Author-X-Name-First: Gohar Saleem Author-X-Name-Last: Parvaiz Author-Name: Alisher Tohirovich Dedahanov Author-X-Name-First: Alisher Author-X-Name-Last: Tohirovich Dedahanov Author-Name: Muhammad Iqbal Author-X-Name-First: Muhammad Author-X-Name-Last: Iqbal Author-Name: Bae Junghan Author-X-Name-First: Bae Author-X-Name-Last: Junghan Title: Research trends in humanitarian logistics and sustainable development: A bibliometric analysis Abstract: Sustainable development (SD) has become a prevalent topic in the logistics discipline. Hence, the attention of researchers to humanitarian logistics (HL) in SD has been increasing. Therefore, the study applied a literature review in a bibliometric methodology, and feasibly reached a total of 112 publications published in world-class journals from the chosen databases. The findings show an increasing trend in the number of studies in this area, and that most of the studies were published in the last three years. Humanitarian Organizations (HOs) have a responsibility to save victims and decrease the distress of persons for SD during difficult times through fast, fair, and safe HL, which is possible through an effective HL operation. This study offers the first bibliometric investigation in the field that could serve as a theoretical reference point for future investigations and as a managerial tool, recognizing the urgent need for a careful understanding of how sustainability can be integrated into HL. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2143071 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2143071 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2143071 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2143074_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Pradeep Kumar Shetty Author-X-Name-First: Pradeep Kumar Author-X-Name-Last: Shetty Author-Name: P. Krishnananda Rao Author-X-Name-First: P. Krishnananda Author-X-Name-Last: Rao Author-Name: Raghavendra C. Kamath Author-X-Name-First: Raghavendra C. Author-X-Name-Last: Kamath Title: Impact of servant leadership on perceived organizational support of employees in manufacturing industries and educational institution Abstract: In this work impact of servant leadership on perceived organizational support of employees in manufacturing industries and educational institutions in the Indian context. The servant leadership was the independent variable and perceived organizational support was the dependent variable of the research. The questionnaires linked to servant leadership and the perceived organizational support were used to collect the data from full-time employees rating the servant leadership style of managers, engineers and officers, teaching faculty along with the perceived organizational support of their organization. In the servant leadership questionnaire 23 items, 5 dimensions, and the perceived organizational support questionnaire 16 items. The final research survey was carried out on a convenience sample of 307 manufacturing industries and educational institution 324 samples using a non-probability sampling strategy and its empirical analysis, the studyused the SPSS version 22.0 tested construct validity using confirmatory factor analysis (CFA > 0.5) was 0.9, tested for reliability and adequacy of the sample (>0.6) was very high 0.9.The independent sample test shows that hypothesis 1 and 2 of servant leadership and the perceived organizational support of both manufacturing industries and educational institution employees are analogous. And hypothesis 3 by multiple linear regression analysis proved the existence of a solid association between servant leadership and perceived organizational support employees of both manufacturing industries and educational institutions. This study finds that both the servant leadership and perceived organizational support are strongly followed by employees of manufacturing industries and educational institutions. In addition, proves that there is a strong relationship between the servant leadership and perceived organizational support in manufacturing industries and educational institutions employees. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2143074 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2143074 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2143074 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2143075_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kofi Nyarko Gyimah Author-X-Name-First: Kofi Nyarko Author-X-Name-Last: Gyimah Author-Name: Joseph Olorunfemi Akande Author-X-Name-First: Joseph Olorunfemi Author-X-Name-Last: Akande Author-Name: Paul-Francois Muzindutsi Author-X-Name-First: Paul-Francois Author-X-Name-Last: Muzindutsi Title: Lending methodologies and SMEs access to finance in Ghana; the mediating role of credit reference information Abstract: A major challenge to SME growth has been access to credit meanwhile literature exploring the effects of lending methodologies on credit access has paid little attention to how credit referencing information can influence the relationship. The study assessed the mediating influence of credit reference information on the interaction between bank lending methodologies and SMEs access to credit in Ghana. Ordinary least square regression analysis was used to analyse 1061 questionnaires collected from businesses in the Accra, Ghana. Results show that two lending methodologies exist both of which impact access to finance with the interaction of credit referencing information enhancing the explanatory power. We concluded that credit referencing plays a role in ensuring that lending methodologies for SMEs access to finance in Ghana is enriched to increase access to credit. The study has implications for policymakers to bring financial technology that ensures financial information can be easily captured from SMEs. This then enhances their creditworthiness for integration into the formal banking system to improve access to credit. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2143075 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2143075 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2143075 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2143308_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sang Vo Minh Author-X-Name-First: Sang Author-X-Name-Last: Vo Minh Author-Name: Giang Nguyen Huong Author-X-Name-First: Giang Author-X-Name-Last: Nguyen Huong Author-Name: Giang Dang Nguyen Ha Author-X-Name-First: Giang Author-X-Name-Last: Dang Nguyen Ha Title: The role of social brand engagement on brand equity and purchase intention for fashion brands Abstract: This study aims to determine how social brand engagement via social media platforms will have an impact on brand equity and purchase intention towards brands in the field of fashion in the Vietnamese market. The study was carried out a quantitative method, primary data was collected on 637 Vietnamese people aged 18–50 years old. Research results have recognized the direct positive impact of social brand engagement on brand equity and indirect effect on purchase intention. In addition, as a moderator variable, social brand engagement has a positive effect on brand awareness and purchase intention relationship, but this variable is not statistically significant when considering its impact on brand association and purchase intention relationship. These findings contribute to providing information confirming the role of social brand engagement in communication, making a great contribution to brand awareness, but not enough evidence to show the direct impact of social brand engagement on purchase intention. In addition, this study has also established four target customer segments by age in the field of fashion business in Vietnam market with different social brand engagement, perceived brand equity, as well as the intention to purchase different brands are significant. The results help to provide information to identify the target markets for the fashion industry in Vietnam, so that brands have strategic orientations in marketing, selection of target markets, as well as communication strategies and targeting the authentic of social media marketing programs. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2143308 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2143308 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2143308 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2143309_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Panagiotis Manolitzas Author-X-Name-First: Panagiotis Author-X-Name-Last: Manolitzas Author-Name: Niki Glaveli Author-X-Name-First: Niki Author-X-Name-Last: Glaveli Author-Name: Stergios Palamas Author-X-Name-First: Stergios Author-X-Name-Last: Palamas Author-Name: Evangelos Grigoroudis Author-X-Name-First: Evangelos Author-X-Name-Last: Grigoroudis Author-Name: Constantin Zopounidis Author-X-Name-First: Constantin Author-X-Name-Last: Zopounidis Title: Improving customer experience in the cruise industry in the post pandemic era Abstract: The current research re-examines cruisers’ satisfaction in the context of online user generated content extracted from CruiseCritics through the application of Multicriteria Satisfaction Analysis Method (MUSA). MCDA methods evaluate alternative courses of action with respect to criteria that reflect the main dimensions of the decision-making problem, involving human judgment and preferences. More precisely, the present work illustrates an evidence-based decision-making approach in the areas of quality management and cruisers’ satisfaction and reveals valuable information to the decision-makers like global satisfaction indices, criteria weights and action diagrams to assist them restart and improve the performance of the cruise industry at the post pandemic era. Specifically, the analysis elucidated that the cruise industry players should reconsider the “value for money” aspect of their offering, continue investing in areas of service quality like cabins, service, and dining and closely monitor the fitness recreation, entertainment, and enrichment aspects of the cruisers’ experience. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2143309 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2143309 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2143309 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2143310_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Amalia Georgescu Author-X-Name-First: Amalia Author-X-Name-Last: Georgescu Author-Name: Marc K Peter Author-X-Name-First: Marc K Author-X-Name-Last: Peter Author-Name: Silvia Avasilcai Author-X-Name-First: Silvia Author-X-Name-Last: Avasilcai Title: A business ecosystem framework for SME development through associative and non-associative business structures in the digital age Abstract: Associative business structures (business associations) and non-associative business structures (those without any formal or juridical associative agreement) provide platforms to share knowledge, gain insights and collaborate. One additional benefit to participate in these structures is the opportunity for business development. In some cases, and especially for SMEs, they provide important market opportunities and access to relevant stakeholders. This literature review is aimed at identifying the concepts about associative and non-associative business structures in the context of the digital age and digital transformation. The most often referenced concepts (business networks/business relationships, the diversity of actors in a network/business ecosystems, innovative networks, and stakeholder networks/business associations) and not yet prominent concepts (digital associations/digital networks, digital ecosystems/digital environment and digital entrepreneurship, e-markets/e-business environment and e-clusters/e-hubs/digital innovation hubs) provide input and ideas of how associative business structures could be supportive and relevant for SME business development in the digital era. As a navigation aid and for future research, these concepts were summarized in a business ecosystem framework (BEF) for the digital age. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2143310 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2143310 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2143310 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2143311_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Satyaki Datta Author-X-Name-First: Satyaki Author-X-Name-Last: Datta Author-Name: Tathagata Ghosh Author-X-Name-First: Tathagata Author-X-Name-Last: Ghosh Title: Linking service quality, value, and loyalty in the V-o-D service context through a review of literature Abstract: Video-on-demand (V-o-D) service is quickly establishing its presence in the online entertainment sector. Therefore, it becomes imperative to understand the parameters used by consumers to evaluate V-o-D service quality. Though the service literature has an ample of studies discussing the service quality of various service sector, and their corresponding effects on consumer behaviour, little is known about the dimensions of V-o-D service quality. We address this gap by conducting a robust review of literature to identify the prospective parameters attributing to V-o-D service quality and propose their influence on various dimensions of consumer value such as functional, social, emotional, epistemic, and conditional. Thereafter, the effect of value on loyalty dimensions such as conative and action is examined. These inter-construct relationships explored and identified through the literature review are validated through interview of a small sample of V-o-D consumers. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2143311 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2143311 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2143311 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2144096_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hyun Sang An Author-X-Name-First: Hyun Sang Author-X-Name-Last: An Author-Name: Arim Park Author-X-Name-First: Arim Author-X-Name-Last: Park Author-Name: Ju Myung Song Author-X-Name-First: Ju Myung Author-X-Name-Last: Song Author-Name: Christina Chung Author-X-Name-First: Christina Author-X-Name-Last: Chung Title: Consumers’ adoption of parcel locker service: protection and technology perspectives Abstract: This study examines consumers’ decision to select parcel locker service with regard to privacy concerns and perceptions toward technology based on protection motivation theory and the technology acceptance model. A total of 310 consumers using online shopping and delivery services in the 10 most populated metropolitan areas in the United States were recruited. The responses in the final sample were analyzed by using Structural Equation Modeling (SEM). The findings of this study show that consumers’ perceived trust in technology-based service (rather than privacy concerns) more strongly evoke parcel locker service adoption intention in consumers’ sequential decision-making process, which encompasses threat/coping appraisal, protection motivation, perceived innovativeness from a new service, service trust, perceived usefulness, perceived ease of use, and attitude toward the new service—outdoor parcel locker service. This study provides managerial implications for retailers who need to deliver packages to consumers. This study attempts to understand consumers’ decision-making process toward adopting parcel locker service by considering two approaches: technology assessment and privacy protection. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2144096 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2144096 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2144096 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2144097_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: George Tackie Author-X-Name-First: George Author-X-Name-Last: Tackie Author-Name: Samuel Kwaku Agyei Author-X-Name-First: Samuel Kwaku Author-X-Name-Last: Agyei Author-Name: Isaac Bawuah Author-X-Name-First: Isaac Author-X-Name-Last: Bawuah Author-Name: Vincent Adela Author-X-Name-First: Vincent Author-X-Name-Last: Adela Author-Name: Ahmed Bossman Author-X-Name-First: Ahmed Author-X-Name-Last: Bossman Title: Tax planning and financial performance of insurance companies in Ghana: the moderating role of corporate governance Abstract: The insurance industry is a contributor to gross domestic product (GDP) in the Ghanaian economy and, thus, effort at improving its financial soundness through tax planning (TP) could enhance its level of GDP contribution. Previous studies on TP have been conducted mainly among the non-financial firms, with few on banks. This study turns the attention of TP towards the insurance industry, which has been a good source of fund mobilization in the country. Within the systems panel dynamic generalized method of moments (GMM) framework, the study examined the moderating impact of corporate governance (CG) on the relationship between TP and the performance of insurance companies in Ghana. The study employs the causal design to examine the extent and nature of the cause-and-effect relationship between the quantitative variables used. The data comprised of 117 observations from 35 Ghanaian Insurance firms over the 2012–2017 period. The study found evidence of a non-linear relationship between tax planning measured by effective tax rate (ETR) and the performance of insurance companies measured by return on equity (ROE) and return on asset (ROA). Moreover, the study found that CG moderated the relationship between TP and the performance of insurance companies. The study recommends that managers of insurance companies intensify the CG measures to help mitigate the agency conflict and associated costs between management and shareholders. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2144097 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2144097 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2144097 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2144098_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tahani Tahmid Author-X-Name-First: Tahani Author-X-Name-Last: Tahmid Author-Name: Muhammad Nazmul Hoque Author-X-Name-First: Muhammad Nazmul Author-X-Name-Last: Hoque Author-Name: Jamaliah Said Author-X-Name-First: Jamaliah Author-X-Name-Last: Said Author-Name: Paolo Saona Author-X-Name-First: Paolo Author-X-Name-Last: Saona Author-Name: Md. Abul Kalam Azad Author-X-Name-First: Md. Abul Kalam Author-X-Name-Last: Azad Title: Does ESG initiatives yield greater firm value and performance? New evidence from European firms Abstract: The environmental, social, and governance (ESG) factors are used to evaluate nonfinancial performance of a firm. While some researchers state that ESG initiatives taken by a firm increase its value and performance by lowering costs and unsystematic risks, others consider it as a wastage of firm resource. The purpose of this study is to put light to this ambiguity by examining the impacts of ESG initiatives on two aspects of a firm’s success: its performance and its value. To test the study’s hypothsis, a linear model with fixed effect GLS (generalized least squares) is used on a 12-year panel data set from 2008 to 2020 of 180 listed firms categorized in 10 economic sectors operating in 22 countries. Thomson Reuters ESG Score which measures a firm’s ESG performance based on publicly available data, is used as an independent variable. As dependent variables the firm value and firm performance have been used. This study finds a positive impact of ESG initiatives on firm value and performance. It has been further observed that EU firms mostly focuses on social responsibilities of the ESG initiative due to its positive impact on firm’s performance. Then the focus is given to environmental and governance initiatives respectively. The findings have far reached significance for researchers and firm executives helping them to understand the significance of ESG initiatives and effectively allocate and utilize firm’s resources based on their importance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2144098 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2144098 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2144098 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2144701_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Musa P. Ngilisho Author-X-Name-First: Musa P. Author-X-Name-Last: Ngilisho Author-Name: Neema G. Mori Author-X-Name-First: Neema G. Author-X-Name-Last: Mori Author-Name: Ernest G. Kitindi Author-X-Name-First: Ernest G. Author-X-Name-Last: Kitindi Title: Goal clarity on the relationship between government ownership and financial performance of the listed companies in Kenya and Tanzania Abstract: This study investigates the moderating effect of company goal clarity on the relationship between government ownership and financial performance of the listed companies in Kenya and Tanzania. The results show that government ownership holds an average of 6% of the ownership stakes and a maximum of 74% in the selected listed companies. Furthermore, it is found that, listed companies that engage in goal-setting, pursue an average of 5 company goals concurrently, and a maximum of 13. Moreover, government ownership is found to be negatively related to financial performance, while a decrease in company goal clarity is both positively and negatively related to financial performance, for the Tobin’s q and the risk-adjusted ROA models, respectively. The implication is that, as government ownership in emerging economies is endowed with relatively more skills and resources compared to other owners in listed companies, it can effectively pursue a relatively higher number of company goals. The results also suggest that a decrease in goal clarity has a negative moderating effect on the relationship between government ownership and financial performance, whereby the moderating effect reduces the magnitude of the negative effects of government ownership on financial performance, up to an optimal point of seven company goals. The decrease of company goal clarity, which mainly emanates from the concurrent pursuit of all company goals plus the social welfare ones, reduces the negative effects of the ownership on financial performances, contrary to the assertions made in the goal-setting theory. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2144701 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2144701 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2144701 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2144702_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Salem Al Mustanyir Author-X-Name-First: Salem Author-X-Name-Last: Al Mustanyir Title: Has the fall in oil prices shifted the healthcare spending burden from the Organization of the Petroleum Exporting Countries’ governments onto private spending? Abstract: The OPEC countries rely on oil to fund their budgets, similar to many countries worldwide. However, the fall in oil prices in 2008 and 2014 put significant strain on their public finances, including healthcare finances. This study examines the effect of the fall in oil prices on OPEC countries’ healthcare spending and whether the burden has shifted from government to private spending. The government and private healthcare spending after 2008 and after 2014 were compared to spending before 2008. Moreover, Welch’s t-test was used to assess the difference between healthcare spending in the stated periods. The study found that the majority of OPEC countries decreased government healthcare spending after 2008 and after 2014, indicating that the burden shifted from governments to private spending. The study suggests that countries should minimize reliance on oil, diversify their income, and avoid relying heavily on debt and foreign reserves, as these might negatively impact healthcare spending in the future. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2144702 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2144702 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2144702 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2144703_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Victor Shirima Author-X-Name-First: Victor Author-X-Name-Last: Shirima Title: Critical Success Factors for the Better Performance of Agricultural Marketing Co-operative Societies in Rombo District, Tanzania: Are Members Aware of Them? Abstract: The purpose of the study was to establish the Critical Success Factors (CSFs) for the primary Agricultural Marketing Co-operatives Societies (AMCOS) at Rombo District in Tanzania. Specifically, the study aimed to establish factors that members perceive to be critical to their success, and to assess their contribution to the AMCOS performance. The study identified factors through intensive literature review, then refining them before testing them through survey to members and employed survey by distributing 334 questionnaires to members to the AMCOS that have the autonomy to do business directly without dependingon their umbrella institutions. Qualitative data were also used in order to validate the quantitative data. Data from survey were analysed by factor analysis in order to have factors which were mostly accepted by the AMCOS members. After categorising the factors obtained from the factor analysis, regression analysis was conducted to assess their influence on the performance. Qualitative data were analysed using content Analysis by the help of ATLAS Software. The study established Eleven (11) CSFs that were categorised into: commitment (use of personal skills, members’ control and promotion), governance (measurement system, governance structure, leadership support, and transparency), strategy (self-evaluation, objective development, strategy focused, living the vision of the institution). The study found the CSFs to have positive significant influence on the primary AMCOS performance. The study concludes that members of the primary AMCOS do have their common factors which they believe to be key for the success of their institutions, that affect positively the performance of their cooperatives. The study recommends that, the CSFs suggested by the members should be given priority in any decision that is intended to affect the cooperatives that can be easily translated according to their expectations to have strong institutions. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2144703 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2144703 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2144703 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2144704_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ali Ali Al-Ansi Author-X-Name-First: Ali Ali Author-X-Name-Last: Al-Ansi Title: Is the impact of audit effort on quality of auditors’ performance contingent on virtual audit proficiency? An auditors’ perspective during the COVID-19 pandemic Abstract: In this study the researcher aims to investigate the effect of virtual audit proficiency on both audit effort and quality of auditors’ performance during the COVID-19 pandemic. Moreover, the researcher investigates the effect of audit effort on the quality of auditors’ performance during the COVID-19 pandemic. In addition, he examines the moderating effect of virtual audit proficiency on the association between audit effort and quality of auditors’ performance. Furthermore, the author examines the moderating effect of the audit firm between virtual audit proficiency and quality of auditors’ performance. To examine the hypotheses, the author utilises quantitative research. The researcher collects the data using a questionnaire survey to which 193 Saudi external auditors responded. He employs the partial least squares in structural equations modelling approach. The results demonstrate that virtual audit proficiency positively affects both audit effort and quality of auditors’ performance. Moreover, the results show that audit effort positively affects the quality of auditors’ performance. Significantly, the results also show the significant role of virtual audit proficiency as a moderating variable between audit effort and the quality of auditors’ performance. However, the results indicate that audit firm type has no moderating effect on the relationship between virtual audit proficiency and quality of auditors’ performance. The originality of this paper, based on the researcher’s knowledge, is that it is the first evidence on audit practices during the COVID-19 crisis that has several theoretical and practical implications. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2144704 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2144704 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2144704 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2145673_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Chaang-Iuan Ho Author-X-Name-First: Chaang-Iuan Author-X-Name-Last: Ho Author-Name: Yaoyu Liu Author-X-Name-First: Yaoyu Author-X-Name-Last: Liu Author-Name: Ming-Chih Chen Author-X-Name-First: Ming-Chih Author-X-Name-Last: Chen Title: Antecedents and consequences of consumers’ attitudes toward live streaming shopping: an application of the stimulus–organism–response paradigm Abstract: The purpose of this paper is to present an integrated model for live streaming shopping (LSS) to examine the antecedents and consequences of consumers’ attitudes. Based on the stimulus–organism–response (S-O-R) paradigm, this study investigates marketing stimuli effects within a live streaming commerce context on viewers’ cognitive and affective states by drawing from their unified knowledge of technology acceptance model (TAM), utilitarian gratification theory (UGT) and the theory of reasoned action (TRA) underpinnings and their subsequent responses. Data collected from 402 live streaming shoppers of several reputable retailers in Mainland China were used to empirically test the proposed framework via structural equation modelling. The theoretical framework found support for most hypothesized relationships. The research results confirm that the 7Ps marketing mix strategies as the stimuli factors positively influence the consumers’ cognitive and emotional states represented by perceived usefulness, perceived value, information gratification, entertainment gratification, and social interaction. These factors have been found to be the direct predictors of consumers’ attitudes toward LSS. Furthermore, consumers’ response in terms of their attitudes influences their intention to watch the show and subsequently affect their purchase intention. This paper bridges a gap in LSS studies, contributing to develop a more comprehensive framework and provide a better understanding of the factors that influence the the formation of consumers’ attitudes, and the influence of the formed attitudes on the intention to engage in LSS before actually making a purchase decision. The findings enable managers to determine how resources should be allocated to improve platform’s competence. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2145673 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2145673 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2145673 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2147048_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hamisi K. Sama Author-X-Name-First: Hamisi K. Author-X-Name-Last: Sama Title: Transparency in competitive tendering: The dominancy of bounded rationality Abstract: In an era of intense false impressions, cognitive limitations and imperfect information, where critical challenge is the management of procedural relationships among public procurement partners, it is essential to exploit and identify sources associated with decreasing transparency in competitive tendering. The paper is supported by quantitative approach, using structured questionnaire as a data collection technique in a cross-sectional design. In this study, respondents were public procurement practitioners from Local Governments of Singida and Dodoma Regions in Tanzania, while descriptive statistics, regression analysis and moderated regression analysis were employed to analyse data. From the study results, it can be observed bounded rationality as an important element in explaining the existence of false impressions, cognitive limitations and imperfect information to governing rules and regulations which open possibilities for malpractices and non-compliances in competitive tendering. This paper offers new insights relatively into the nature, size and dominancy of bounded rationality in transparency in translating dominancy of false impressions, cognitive limitations and imperfect information to accountability, integrity and value for money. It fills practical and theoretical gap on nature and source of bounded rationality outcomes and clarifies under which circumstances professionalism, legal infrastructures, information disclosure and trust can be distorted. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2147048 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2147048 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2147048 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2147123_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dian Ferriswara Author-X-Name-First: Dian Author-X-Name-Last: Ferriswara Author-Name: Nur Sayidah Author-X-Name-First: Nur Author-X-Name-Last: Sayidah Author-Name: Edwin Agus Buniarto Author-X-Name-First: Edwin Author-X-Name-Last: Agus Buniarto Title: Do corporate governance, capital structure predict financial performance and firm value?(empirical study of Jakarta Islamic index) Abstract: This study examines corporate governance, capital structure, financial performance, and firm value in the Jakarta Islamic Index. The technique of data analysis uses Partial Least Square (PLS), with structural equations (SEM) based on components or variants, on annual data from 2015 to 2021 to examine the variables that affect firm value on the Jakarta Islamic Index (JII). The findings show that two determinants significantly affect firm value from the five hypotheses proposed. Financial performance has a significant effect on firm value. Corporate governance and capital structure factors do not affect firm value, but corporate governance positively and negatively impacts financial performance. The practical implications of this study emphasize the critical role of corporate governance and capital structure in improving financial performance and firm value. Investors will respond to good corporate governance as a positive signal that the company is superior to other companies. The corporate governance variable has a significant effect on financial performance with a negative coefficient direction, indicating that corporate governance has not been implemented optimally in the proxy company with low proportion of independent commissioners and independent audit committees. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2147123 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2147123 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2147123 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2147124_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: David F. Perri Author-X-Name-First: David F. Author-X-Name-Last: Perri Author-Name: Megan V. Teague Author-X-Name-First: Megan V. Author-X-Name-Last: Teague Title: Teaching business ethics: Plato was right Abstract: Ethical lapses in major corporations continue to draw public attention to the specter of corporate misconduct. This paper presents a pedagogical approach that is designed to enhance student understanding and appreciation of the challenges that business leaders face when confronted with the conflict between the profit-maximizing demands of capitalism and the ethical expectations of society. This is an approach that fully acknowledges the seductive nature of unethical conduct in search of corporate rewards. This paper presents a method which can be applied both in undergraduate and graduate coursework, facilitates the examination of two corruption cases (Enron and WorldCom), and highlights short-term gain versus the eventual long-term pain of unethical behavior. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2147124 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2147124 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2147124 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2147126_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kofi Mintah Oware Author-X-Name-First: Kofi Mintah Author-X-Name-Last: Oware Title: Mandatory CSR expenditure and firm performance in lag periods: Evidence from India Abstract: This study examines whether mandatory CSR expenditure has the same effect on firm performance after years of implementation. The data set consists of 80 firms with 640 firm-year observations on the Bombay Stock Exchange in India from 2013 to 2020 that practised sustainability reporting. This study used panel regression with random effect & fixed effect, and generalized method of moments (GMM) assumptions. The first findings show that mandatory CSR expenditure in the current year negatively affects Tobin q. The second findings show that mandatory CSR expenditure in the lag years (1 to 2 years) has no association with return on assets or Tobin q. The third findings show that mandatory CSR expenditure in the lag years (3 and above) has no association with return on assets or Tobin q. The re-alignment between voluntary CSR investment and associated benefit mostly happens in lag 1 and 2, but mandatory CSR shows insignificant results. Our results are robust to controlling firm-level variables. Previous studies examined mandatory CSR expenditure on firm performance, but this new study addresses the shorter and longer lag of mandatory CSR expenditure on firm performance. The study’s implication suggests the possible acceptability of allowing firms to write CSR expenditure as tax-deductible until the CSR expenditure and the associated benefit are aligned. However, until then, managers must be authorised to spend on CSR activities, knowing there is a safety net when CSR expenditures do not produce positive firm performance in subsequent years. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2147126 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2147126 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2147126 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2147412_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ika Prayanthi Author-X-Name-First: Ika Author-X-Name-Last: Prayanthi Author-Name: Novi Swandari Budiarso Author-X-Name-First: Novi Swandari Author-X-Name-Last: Budiarso Title: The effect of social responsibility disclosure on financial performance in the COVID-19 pandemic era Abstract: Various researchers have been conducted, and the results are mixed, inconsistent, and conducted before era of pandemic. The purpose of this study is to examine the impact of corporate social responsibility disclosure on financial performance in the era of pandemic base on Indonesian context. We use quantitative method using regression analysis. Secondary data have been collected for 36 companies in consumption industry listed in Indonesian Stock Exchange for the period of 2019–2021 which are the challenging years. We measure the disclosure of social responsibility using the global reporting index in the company’s annual report. For financial performance variables, we use return on asset, return on equity and Tobin’s Q, to see the consistency of the result. For the control variables, we use leverage and total asset. We found that corporate social responsibility disclosure consistently has a significant positive effect on return on asset, return on equity and for the value of Tobin’s Q. The corporate social responsibility in this study is assessed using personal judgment based on the Global Reporting Initiative social responsibility disclosure indicators. This proves that especially in the era of pandemic, non-financial information like corporate social responsibility disclosure is very powerful for the succeed of the company in the case of Indonesian context. This research was conducted using period when the company faced crisis that was different from previous economic crisis. Another consideration is about global pressure related to the issue of the impact of climate change. The result of this study will contribute to whether there is consistency in the findings when tested during pandemic crisis compared to the economic situation before pandemic. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2147412 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2147412 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2147412 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2148333_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bambang Jatmiko Author-X-Name-First: Bambang Author-X-Name-Last: Jatmiko Author-Name: Hafiez Sofyani Author-X-Name-First: Hafiez Author-X-Name-Last: Sofyani Author-Name: Wahyu Manuhara Putra Author-X-Name-First: Wahyu Manuhara Author-X-Name-Last: Putra Title: The IT resource orchestration and performance during the pandemic: evidence from higher education institutions Abstract: Apart from bringing many social problems, the COVID-19 pandemic also possesses opportunities to increase competitive advantage for higher education institutions (HEIs). While almost all HEIs activities are required to run online, IT resource orchestration capability becomes a differentiating determinant for pursuing performance in the HEIs sector. Using a dynamic capability perspective, this study examined how the IT resource orchestration model was developed for HEIs by placing IT governance as a mediator to pursue performance amid difficult times such as a pandemic. This study employed a survey method by which a total of 129 HEIs participated. The results uncovered that IT application orchestration capability could promote business-IT alignment and process agility through effective IT governance as a mediator. Additionally, business-IT alignment was positively associated with process agility. Further, business-IT alignment and process agility were positively associated with HEIs performance. Theoretically, this study translated how dynamic capability theory is realized in applicable model. In practical speaking, the study suggested that in increasing IT capabilities to create business-IT alignment and process agility, which in turn has an impact on improving HEIs performance during the crisis, effective IT governance must be a concern for HEIs management given its role as an orchestration factor (mediator). Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2148333 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2148333 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2148333 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2148334_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dikdik Harjadi Author-X-Name-First: Dikdik Author-X-Name-Last: Harjadi Author-Name: Ardi Gunardi Author-X-Name-First: Ardi Author-X-Name-Last: Gunardi Title: Factors affecting eco-friendly purchase intention: subjective norms and ecological consciousness as moderators Abstract: The aim of the study is to examine the influence of altruistic values, egoistic values, and perceived consumer effectiveness on eco-friendly purchase intention, with moderating effect of subjective norms and ecological consciousness using the stimulus organism response paradigm. The primary data were collected from 491 Indonesian customers using snowball sampling, and the data were analyzed using a structural equation model. The results revealed that altruistic, egoistic, and perceived consumer effectiveness had a significant impact on consumer attitude and perceived behaviour control. Similarly, customer attitude and perceived behaviour control influenced eco-friendly purchase intention. Subjective norms showed positive moderation between attitude, perceived behaviour control, and purchase intention; similarly, eco-friendly consciousness had a positive connection between attitude and purchase intention but not between perceived behaviour control and purchase intention. The study’s results will help green marketers devise new strategies for attracting and increasing sales volume in Indonesia’s growing markets. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2148334 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2148334 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2148334 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2148336_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Md. Ziaul Haque Author-X-Name-First: Md. Ziaul Author-X-Name-Last: Haque Author-Name: Md Shariful Islam Author-X-Name-First: Md Shariful Author-X-Name-Last: Islam Author-Name: Santus Kumar Deb Author-X-Name-First: Santus Kumar Author-X-Name-Last: Deb Author-Name: Md. Rashidul Islam Author-X-Name-First: Md. Rashidul Author-X-Name-Last: Islam Title: Strategic value of Online Social Networks (OSNs) in supply chain networks during COVID-19 Abstract: The coronavirus (COVID-19) epidemic has transmuted the business environment and disordered supply chains worldwide. Over the last decade, online social networks (OSNs) have impacted every element of human life and corporate organization. Deploying OSNs services in supply chain networks is currently a pressing need. This study developed a model based on the IS success model, resource-based view, and absorptive capacity to explore the strategic value of OSNs in the supply chain network during COVID-19. Structural Equation Modeling (SEM) analyzes 220 data collected using online questionnaires. Information, system, and service quality emerged as influential features of online social networks that enhance the absorptive capacity and supply chain visibility and agility. The performance of the supply chain is positively impacted by each of OSN’s strategic values, including visibility, agility, and absorptive capacity during COVID-19. In addition, absorptive capacity and supply chain visibility and agility mediate the association of information, system, and service quality features with supply chain performance. Supply chain managers and policymakers will better grasp OSNs adoption necessities and features during pandemic situations. It will also contribute to operation management, information systems, and social media by presenting OSNs in a supply chain environment. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2148336 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2148336 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2148336 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2148870_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hong Thi Xuan Nguyen Author-X-Name-First: Hong Thi Xuan Author-X-Name-Last: Nguyen Author-Name: Huyen Thu Pham Author-X-Name-First: Huyen Thu Author-X-Name-Last: Pham Author-Name: Nhung Thi Dao Author-X-Name-First: Nhung Thi Author-X-Name-Last: Dao Author-Name: Nga Thi Nguyen Author-X-Name-First: Nga Thi Author-X-Name-Last: Nguyen Title: Impact of characteristics of the board of directors on the truthfulness of financial statement information of listed firms in Vietnam Abstract: Truthfulness in accounting creates a significant concern for academics, practitioners, regulators, and the press. This study investigates the influence of the Board of Directors (BOD) characteristics on the truthfulness of accounting reports. The research uses quantitative methods to test hypotheses with a sample of 747 listed companies from 2008 to 2020. The results illustrate that the frequency of meetings of the Board of Directors, Board expertise, and Board independence positively influence the truthfulness of the financial reporting. At the same time, the duality of the BOD negatively affects the truthfulness of the financial reporting. Based on the findings, the study recommends developing an appropriate corporate governance system to increase the truthfulness of financial reporting for listed firms in Vietnam. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2148870 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2148870 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2148870 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2148871_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Aqsa Shaukat Author-X-Name-First: Aqsa Author-X-Name-Last: Shaukat Author-Name: Eatzaz Ahmad Author-X-Name-First: Eatzaz Author-X-Name-Last: Ahmad Author-Name: Waseem Shahid Malik Author-X-Name-First: Waseem Author-X-Name-Last: Shahid Malik Title: Measuring real exchange rate misalignment: an industry-level analysis of Pakistan using ARDL approach Abstract: Having an exchange rate close to its equilibrium is critical for foreign investors and policymakers during times of macroeconomic instability. This study measures the real exchange rate (RER) misalignment in eight Pakistani manufacturing industries from January 2002 to June 2020. The ARDL approach is used to examine the long-run relationship between the RER and its fundamentals in each industry. The findings show that government spending and interest rates significantly explain RER at the aggregate and industrial levels. Furthermore, the misalignment of RER varies significantly across industries. Some industries have highly misaligned RER, while others have close to zero misalignments. These findings can assist us in making fiscal policy and competitive devaluation decisions to improve the trade deficit. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2148871 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2148871 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2148871 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2148872_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Chou Meng Author-X-Name-First: Chou Author-X-Name-Last: Meng Title: The insurance law in Cambodia: the economic modernization and the insurance contract law Abstract: This article begins with a brief overview of the Cambodian Economic Development and offers a brief history of the insurance market industry. The article continues with a more detailed discussion about insurance law and a critical look at the current insurance contract law in Cambodia that has yet to establish a sufficient legal framework for its insurance industry’s development. The Insurance Law of Cambodia, particularly the insurance contract law, the definition of insurable interest, the principle of duty of good faith, and its remedies are in flawed condition. A suggestion for future legislation reform has then made in this article. Consequently, the discussion and comparison of the current status of Cambodian insurance law with the well-developed insurance law in common law system will be taken part as a route reference for future reform in Cambodia. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2148872 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2148872 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2148872 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2148873_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mujeeb Saif Mohsen Al-Absy Author-X-Name-First: Mujeeb Saif Mohsen Author-X-Name-Last: Al-Absy Title: Impactful women directors and earnings management Abstract: A board with high equality is expected to play a significant role in corporate governance. This study aims to examine the influence of impactful women directors on constraining the level of earnings management (EM). Impactful women director is a new concept examined by the study, where women directors on board must be serving in the audit committee (AC). Having women on the board who also serves on the AC will strengthen the role and power of women directors in mitigating EM. The study covers companies with the lowest positive return on assets. Based on the regression, the results of the study seem to be in line with the theories of agency and resource dependence. There is a significant negative relationship between the impactful women directors and the level of EM, accrual, and real earnings management. Having at least one female director who also serves on the AC enhances the effectiveness of the board and then, significantly constrains EM. Likewise, having at least two female directors and at least one of them serving on the AC could improve their participation in decision-making and effectively monitor the managers’ behavior toward engaging in EM. The study is very useful for policymakers, stakeholders, researchers, and society. Firms should appoint more women directors on board and at the same time appoint at least one of them at the AC to strengthen their role in monitoring and supervising the management. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2148873 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2148873 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2148873 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2149142_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Peter Nderitu Githaiga Author-X-Name-First: Peter Nderitu Author-X-Name-Last: Githaiga Title: Income diversification and bank risk-taking: The moderating role of intellectual capital Abstract: The purpose of this study was to investigate whether intellectual capital (IC) moderates the relationship between income diversification and bank risk-taking. Quantitative data were collected from 50 East African banking firms between 2010 and 2021, yielding 600 bank-year observations. Bank risk-taking is measured using Z-SCORE and non-performing loans (NPLs). The value added intellectual capital (VAIC) and its coefficients: human capital efficiency (HCE), structural capital efficiency (SCE), and capital employed efficiency are used as proxy measures of IC. The system-generalized moment (GMM) was employed as the estimation model. According to the findings, banks with a higher non-interest income share take on excessive risk. Similarly, the findings show that VAIC, HCE, and CEE have a positive and statistically significant relationship with risk-taking. SCE, on the other hand, significantly reduces risk-taking. The findings also show that VAIC and its coefficients (HCE, SCE, and CEE) moderate the relationship between income diversification and risk-taking. These findings have implications for management and policy-makers. First, bank managers can use these findings to make strategic decisions about diversifying their income streams, mitigating associated risks, and determining how to best leverage IC to maximize profits. Second, regulators should increase oversight of non-lending activities by banks and, if necessary, impose regulatory ceilings. Furthermore, mandatory IC disclosure is required to uncover hidden bank value, which may inform risk management decisions among stakeholders. This is one of the first studies to provide empirical evidence of the relationship between income diversification and risk-taking in the East African region. Previous research on the relationship between income diversification and risk-taking has been contradictory; this paper adds to the body of knowledge by investigating whether IC moderates the relationship between income diversification and bank risk-taking. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2149142 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2149142 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2149142 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2149145_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ishfaq Gulzar Author-X-Name-First: Ishfaq Author-X-Name-Last: Gulzar Author-Name: S.M. Imamul Haque Author-X-Name-First: S.M. Imamul Author-X-Name-Last: Haque Title: Determining the key factors of corporate leverage in Indian manufacturing firms using dynamic modelling Abstract: Using a data set of Indian Manufacturing companies (NSE 500), this paper examines the relationship between corporate governance characteristics and firm-specific factors in predicting leverage decisions of a firm. The paper specifies partial adjustment model and utilises System Generalised Method of Moments (GMM) to find out the factors affecting speed of adjustment. The results of this study show that non-debt tax shield positively affects SOA, whereas growth, tangibility and firm size negatively influence SOA. In the case of corporate governance variables, board size, board independence, ownership concentration and corporate governance index reveal a positive influence on SOA. The paper also confirms that it takes around 2.65 years to offset half of the target leverage from current leverage. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2149145 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2149145 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2149145 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2149146_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thu Trang Ta Author-X-Name-First: Thu Trang Author-X-Name-Last: Ta Author-Name: Thanh Nga Doan Author-X-Name-First: Thanh Nga Author-X-Name-Last: Doan Author-Name: Hoai Nam Tran Author-X-Name-First: Hoai Nam Author-X-Name-Last: Tran Author-Name: Tuan Anh Dam Author-X-Name-First: Tuan Anh Author-X-Name-Last: Dam Author-Name: Trinh Manh Quyen Pham Author-X-Name-First: Trinh Manh Quyen Author-X-Name-Last: Pham Title: Factors affecting the application of balanced scorecard to enhance operational efficiency of listed companies: The case of Vietnam Abstract: The study focuses on the factors affecting the application of Balanced Scorecard (BSC) in Vietnamese listed companies, through which they can improve the ability to apply BSC in their businesses. The factors included in the study consist of organizational size, organizational culture, manager’s awareness, accountant’s capability, cost of using BSC, and benefits of using BSC. In addition, the study examines the impact of BSC application on the operational efficiency of listed companies in Vietnam. The authors used the mixed research method combined with Structural Equation Modelling (SEM) to conduct the research. Data were collected from June 2021 to December 2021 from 274 listed companies in the Vietnamese stock market. The research results show that all factors positively influence the application of BSC. Also, the study shows that the higher the level of BSC application, the higher the operational efficiency of enterprises. The authors give some management implications to support enterprises in implementing BSC effectively. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2149146 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2149146 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2149146 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2149148_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Holy Kwabla Kportorgbi Author-X-Name-First: Holy Kwabla Author-X-Name-Last: Kportorgbi Author-Name: Teddy Ossei Kwakye Author-X-Name-First: Teddy Ossei Author-X-Name-Last: Kwakye Author-Name: Francis Aboagye-Otchere Author-X-Name-First: Francis Author-X-Name-Last: Aboagye-Otchere Title: Ethical decision-making of tax accountants: examining the relative effect of religiosity, re-enforced tax ethics education and professional experience Abstract: This paper investigates the relative effect of re-enforced tax ethics education (RTEE), religious commitment and professional experience on ethical decision-making (EDM). Survey data from 356 tax accountants were analysed using the partial least square structural equation modelling technique. The study found that intra-religious commitment predicts EDM, but inter-personal religious commitment does not predict EDM. Further, all three examined variables concurrently influence EDM, but RTEE is the most influential EDM variable. The findings of this study should energise tax practice organisations to re-enforce tax ethics education among their officers and guide the assignment of officers to ethically sensitive tax engagements. The paper contributes to Kant’s theory of morality. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2149148 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2149148 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2149148 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2149150_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Minh Duy Vo Author-X-Name-First: Minh Duy Author-X-Name-Last: Vo Author-Name: Si Van Nguyen Author-X-Name-First: Si Author-X-Name-Last: Van Nguyen Title: Enhancing store brand equity through relationship quality in the retailing industry: evidence from Vietnam Abstract: Understanding the factors that contribute to store brand equity in the Vietnamese retailing industry is important. This study expands the “stimuli” components in the stimuli–organism-response (S-O-R) framework by considering the role of store information transparency and examining its contribution to store brand equity as an indirect “response” through relationship quality (trust, commitment, and satisfaction) and as the “organism” in the Vietnamese retailing setting. Quantitative research was conducted with a sample of 465 retail customers collected by the Ho Chi Minh City Statistical Office, Vietnam. Structural equation modeling was used to test the research hypotheses, and the results confirmed access convenience, store information transparency, and preferential treatment as the stimuli while relationship quality was the organism and store brand equity was the response. In a developing country such as Vietnam, store information transparency is important. Specifically, the dedication-constraint mechanisms based on social exchange theory together with the cultural norms of Vietnam’s Confucian culture create a locked-in effect for the customer in the relationship with a retailer and resulted in high store brand equity. These findings offer insight into brand management literature and provide theoretical and managerial implications to increase the value of store brand equity in the Vietnamese retail industry. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2149150 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2149150 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2149150 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2149152_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: John Amoah Author-X-Name-First: John Author-X-Name-Last: Amoah Author-Name: Abdul Bashiru Jibril Author-X-Name-First: Abdul Bashiru Author-X-Name-Last: Jibril Author-Name: Sulemana Bankuoru Egala Author-X-Name-First: Sulemana Author-X-Name-Last: Bankuoru Egala Author-Name: Solomon A. Keelson Author-X-Name-First: Solomon A. Author-X-Name-Last: Keelson Title: Online brand community and consumer brand trust: Analysis from Czech millennials Abstract: To ensure effective and efficient relationship marketing, brand management has become an asset (pre-requisite) for quality service marketing to thrive. Brands have gone viral to develop communities to interact with existing and novice consumers. However, the relationships between these online communities and brand trust are less explored in the literature, given the fact that consumers and users of information are core beneficiaries of these communities. The study, hence, adopted a referral (snowball) method of sampling technique to identify and gather data from social media users who are mainly millennials from the Czech Republic. Five hypotheses were tested using PLS-SEM with 534 valid respondents. The results show that online brand community has a direct significant effect on consumer’s brand trust, and indirect significant via the mediating role of peer-to-peer interaction and consumer brand engagement. Hence, the research provides managers (brand practitioners) with new insights regarding the motivations (brand promise and trust) as consequence of interacting in online brand communities. Again, this study enhances social media marketing and branding literature for researchers and practitioners to leverage on the relevance of online brand community for a firm’s competitive edge. Limitation and future research directions are considered. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2149152 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2149152 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2149152 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2150115_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ming-Chang Cheng Author-X-Name-First: Ming-Chang Author-X-Name-Last: Cheng Author-Name: Quynh-Nhu Tran-Pham Author-X-Name-First: Quynh-Nhu Author-X-Name-Last: Tran-Pham Title: How did it happen: Exploring 25 years of research on founder succession Abstract: We choose to examine founder succession as a benchmark of the entrepreneurial transition phenomenon and employ bibliometric analyses of 151 articles on founder succession research published in peer-reviewed journals from 1997 to 2021 to provide a systematic assessment of the existing literature. Keyword co-occurrence analyses map out important topics and hot trends in this research. Co-authorship network analyses clarify the community of renowned scholars working on this literature stream and their co-authorship preferences. Their citation patterns and various bibliometric parameters clearly exhibit the emergence of founder succession as a potential literature. Finally, discussion of findings and recommendations for future research are discussed. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2150115 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2150115 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2150115 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2150117_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kwakye Boateng Author-X-Name-First: Kwakye Author-X-Name-Last: Boateng Author-Name: Kwame Bosiako Omane-Antwi Author-X-Name-First: Kwame Bosiako Author-X-Name-Last: Omane-Antwi Author-Name: Yaw Ndori Queku Author-X-Name-First: Yaw Author-X-Name-Last: Ndori Queku Title: Tax risk assessment, financial constraints and tax compliance: A bibliometric analysis Abstract: Taxation is a fundamental source of revenue for governments. However, globally tax revenue performance has continuously been poor. This has been attributed largely to poor tax compliance behaviour. Theoretical arguments from Pecking Order Theory (POT) and the Extended Parallel Process Model (EPPM) suggest that financial constraints and tax risk assessment could explain the dynamics of tax compliance. Motivated by these grounds, this paper seeks to explore the extent to which prior research efforts have been directed toward tax risk assessment, financial constraints and tax compliance. This paper employs bibliometric analytical procedures to interrogate the existing empirical literature from 1981 to 2022. This paper uses the Scopus database to conduct the bibliometric analysis using “bibliometrix” package. It was evident through the analyses that emerging studies have explored these variables: tax risk assessment, financial constraints and tax compliance. However, joint search criteria were introduced; it was found that the empirical literature has largely not considered the interconnectedness of these variables. When two variables mapping search criteria were used, it was observed that apart from financial constraints and tax compliance, these variables have virtually not been investigated. Given these empirical gaps coupled with the theoretical justification of the connectedness of these variables, it is recommended that future studies should extend the literature to contribute to filling the gap. Evidence of such analyses could also shape tax policy and practice and therefore government and tax authorities should sponsor studies in this area. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2150117 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2150117 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2150117 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2150118_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Maylia Pramono Sari Author-X-Name-First: Maylia Pramono Author-X-Name-Last: Sari Author-Name: Era Mahardika Author-X-Name-First: Era Author-X-Name-Last: Mahardika Author-Name: Dhini Suryandari Author-X-Name-First: Dhini Author-X-Name-Last: Suryandari Author-Name: Surya Raharja Author-X-Name-First: Surya Author-X-Name-Last: Raharja Title: The audit committee as moderating the effect of hexagon’s fraud on fraudulent financial statements in mining companies listed on the Indonesia stock exchange Abstract: The six components of the hexagonal fraud theory are represented in this study by external pressure variables, change in auditors, the nature of the industry, the CEO’s dual role, change in directors, and political connections. Additionally, a statistical analysis is done to determine whether the audit committee can moderate the impact of independent variables on dependent variables. The study’s population consisted of 73 mining-related firms that were listed on the Indonesia Stock Exchange between 2018 and 2020. Purposive sampling is used in the sample selection method to get 173 units of analysis. Utilizing documentation procedures, data is gathered. Panel data regression is used in this study analysis tool. The findings demonstrated that the change in directors’ factors has a negative and substantial impact on the detection of fraudulent financial statements, whereas the nature of industry variables has a positive and significant impact. However, there is no discernible difference between the variables of external pressure, change in auditors, CEO dualism, and political connection when it comes to identifying fraudulent financial statements. The findings of this study also demonstrate that the audit committee can reduce the impact of the industry’s cyclical structure and shift of directors on the detection of fraudulent financial statements. The audit committee was unable to control the impact of outside pressure, change in auditors, the CEO’s dual role, and political ties on fraudulent financial statements, though. This research provides theoretical and practical implications for internal and external companies, especially investors and the government in detecting fraudulent financial statements. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2150118 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2150118 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2150118 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2150119_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Obiedah Mohammad Alqudah Author-X-Name-First: Obiedah Mohammad Author-X-Name-Last: Alqudah Author-Name: Noorhayati Mansor Author-X-Name-First: Noorhayati Author-X-Name-Last: Mansor Author-Name: Safrul Izani Mohd Salleh Author-X-Name-First: Safrul Izani Author-X-Name-Last: Mohd Salleh Title: Difficulties in accounting system implementation for service costs in the public sector Abstract: The current study aims to identify the role of difficulties in implementing a public service cost accounting system in Jordan. The methodology of this study focused on applying a quantitative approach. The survey sample consisted of 53 of his employees who gained knowledge about the survey process of Jordan’s service cost system. A questionnaire (90) was distributed, and each participant used a targeted sampling technique. This is because few workers are interested in the cost system for services. The study finds several results that play an important role in calculating the cost of services in Jordan, including public sector factors (institutional objectives, institution-specific issues, human resources, and mechanisms at internal and state levels). Current research helps improve the performance and development of the financial system. Its main goal is to improve the effectiveness of government services while increasing budget realism and increasing savings and openness in public spending. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2150119 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2150119 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2150119 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2150120_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: William Makumbe Author-X-Name-First: William Author-X-Name-Last: Makumbe Author-Name: Yollanda Yeukayi Washaya Author-X-Name-First: Yollanda Yeukayi Author-X-Name-Last: Washaya Title: Organisational culture and innovation: testing the Schein Model at a private university in Zimbabwe Abstract: Universities are now regarded as strategic actors in the knowledge economy which is mainly anchored on innovation. As organisational culture is considered a key enabler of innovation, university managers must know the specific organisational culture features that can enhance innovation. However, studies that test the relationship between organisational culture and innovation are limited in universities especially in developing countries. This is especially true in Africa, where higher education research barely exists. In light of this, the purpose of this study was to use the multi-layered Schein Model to test the relationship between organisational culture and innovation at a private university in Zimbabwe. The study adopted the survey method and collected data from 250 academics using the SurveyMonkey platform. Data was analysed using the Structural Equation Modelling. Results revealed that values and artifacts were positively related with innovation. Norms had a negative relationship with innovation. The results of this study facilitate the allocation of resources towards specific organisational culture characteristics that can support innovation in African universities. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2150120 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2150120 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2150120 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2151162_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Khanh Hoang Author-X-Name-First: Khanh Author-X-Name-Last: Hoang Title: Firm bribery and revenue dependence on state-owned enterprises: evidence from a socialist-oriented economy Abstract: This study explores the relationship between corporate bribery cost and revenue dependence on contracts from state-owned enterprises (SOEs) in Vietnam, a country with a high level of corruption and a dominant public sector. Using the multiple fixed effect estimator and the entropy balancing technique, our empirical results suggest that firms that depend on contracts from SOEs and the government must bear a higher cost of bribery relative to their counterparts. After clearly classifying firms that depend on SOEs from firms that depend on government contracts, we show that the cost of bribery of SOE-dependent firms is 23.07% higher than average firms. The finding implies general firms pay bribes to SOEs’ management to secure their contractual status. Further analysis shows that the effect of revenue dependence on firm bribery cost is sensitive to corruption norms. Our findings provide several implications for policymakers, business strategy, and future research. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2151162 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2151162 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2151162 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2151184_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Moustafa Elnadi Author-X-Name-First: Moustafa Author-X-Name-Last: Elnadi Title: Prioritisation of critical factors affecting the adoption of social media using best-worst method: Evidence from SMEs in Egypt Abstract: This study aims to identify, analyse, and rank the critical factors affecting social media usage in Egyptian SMEs. This study proposed Technology-Organisation-Environment-Individual (TOEI) framework that integrates the individual dimension into the TOE framework to identify the key factors that drive SMEs in Egypt to use social media in their businesses. The identified factors were collected through a comprehensive review of literature, as well as participants’ opinions. The Best-Worst Method (BWM) was employed to evaluate and prioritise the factors according to their relative importance using data collected from twenty participants. The research findings indicate that relative advantage, cost-effectiveness, customer pressure, competitive pressure, complexity, owner attitude, owner support, owner innovativeness, interactivity, and observability are the highest ranked factors driving the usage of social media among SMEs in Egypt. This research has important implications for practitioners and researchers interested in investigating SMEs’ adoption of social media and how to promote the usage of social media among SMEs in developing countries. The findings of this study also help Egyptian SMEs’ owners recognise the major aspects that influence their decisions to use social media. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2151184 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2151184 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2151184 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2151193_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sarinya L. Suttharattanagul Author-X-Name-First: Sarinya L. Author-X-Name-Last: Suttharattanagul Author-Name: Yuanfeng Cai Author-X-Name-First: Yuanfeng Author-X-Name-Last: Cai Author-Name: George P. Moschis Author-X-Name-First: George P. Author-X-Name-Last: Moschis Title: Life course explanations of consumer responses to threats: the case of COVID-19 Abstract: Marketing managers and researchers have had a long-standing interest in understanding the onset of new patterns of consumer behavior, but they have had few theoretical and methodological tools for studying the onset and stability of consumption patterns over the course of a person’s life. The recently-developed multi-theoretical life course paradigm (LCP) has been increasingly used widely across disciplines to study change and continuity in behavior; it can be employed to help understand the onset of new patterns of consumer behavior. This article presents the conceptual life course model as a research framework based on the LCP for studying the development of new shopping and consumption patterns and shows how this framework could provide new insights that help better understand existing views on the development and change of consumer habits. Based on the LCP’s multi-theoretical perspectives and previous research, the article develops hypotheses derived from the course model to help explain the onset and changes in consumption habits following the COVID-19 outbreak; and it uses an online sample of Thai consumers to test them. The results offer insights into change mechanisms that serve as bases for consumer behavior modification, and suggest implications for public policy, marketing practice, theory and further research. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2151193 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2151193 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2151193 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2151678_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fatchur Rohman Author-X-Name-First: Fatchur Author-X-Name-Last: Rohman Author-Name: Noermijati Noermijati Author-X-Name-First: Noermijati Author-X-Name-Last: Noermijati Author-Name: Mochamad Soelton Author-X-Name-First: Mochamad Author-X-Name-Last: Soelton Author-Name: Mugiono Mugiono Author-X-Name-First: Mugiono Author-X-Name-Last: Mugiono Title: Model altruism in improving organizational performance in social welfare institutions ministry of social affairs of the republic of Indonesia Abstract: This paper aims to evaluate the impact and analyze the effect of transformational Leadership on organizational performance mediated by organizational Commitment, Transformational Leadership, and organizational Commitment moderated by Altruism. This research was conducted using a descriptive method at the A-certified Child Welfare Institution (LKSA) in Indonesia with a sample of 185 respondents. The approach used in this research is Structural Equation Model (SEM) with Partial Least Square (PLS) 3.0 analysis tool. This finding shows that altruism towards organizational Commitment is not able to improve organizational performance even though altruism has been included as a counterweight, meaning that it increases the welfare of others without realizing it for one’s benefit. It should be expected that the altruistic individual cares and wants to help even when no benefits are offered or there is no hope of getting them back. Other findings suggest that the benefits are more than just altruistic when transformational Leadership exhibits high levels of altruism. Altruistic behavior is judged relative to the norm and has the potential for much better organizational performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2151678 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2151678 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2151678 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2151679_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mahmood Rehmani Author-X-Name-First: Mahmood Author-X-Name-Last: Rehmani Author-Name: Umer Iftikhar Author-X-Name-First: Umer Author-X-Name-Last: Iftikhar Author-Name: Munnawar Naz Khokhar Author-X-Name-First: Munnawar Naz Author-X-Name-Last: Khokhar Author-Name: Hafiz Ihsan Ur Rehman Author-X-Name-First: Hafiz Ihsan Ur Author-X-Name-Last: Rehman Author-Name: Huda Irshad Author-X-Name-First: Huda Author-X-Name-Last: Irshad Author-Name: Naveed Anwer Author-X-Name-First: Naveed Author-X-Name-Last: Anwer Title: Does the traditional recruitment procedure of higher education institutions cause paper waste? Abstract: Solid waste management has become one of the critical environmental concerns in developing countries. Information and communications technology have revolutionized traditional organizational management processes, increased efficiency, and significantly reduced paper use. The recruitment process in higher education institutes (HEIs) includes job applications and certificates of degree, and previous job-related documents. Such recruitment policies are causing paper waste and need the attention of policymakers. This study aims to provide empirical evidence for a policy shift that can have a broader impact on the environment. The current study aims to contribute to the existing research by considering the traditional recruitment approaches of public sector HEIs in Pakistan as a source of solid waste. The study highlights the previously disregarded aspect of the research on solid waste and explores the traditional practices of government-owned HEIs that lead to excessive amounts of paper waste. A mixed-methods approach is performed to confirm this hypothesis. We observed newspaper advertisements and then floated a questionnaire among employees of the HEIs. Findings confirm that traditional recruitment is one of the primary antecedents of paper waste generation. Results suggest that technology-driven recruitment reduces paper waste and leads to sustainable development. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2151679 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2151679 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2151679 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2152122_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Badri Munir Sukoco Author-X-Name-First: Badri Munir Author-X-Name-Last: Sukoco Author-Name: Juliani Dyah Trisnawati Author-X-Name-First: Juliani Dyah Author-X-Name-Last: Trisnawati Author-Name: Ishadi Sk Author-X-Name-First: Ishadi Author-X-Name-Last: Sk Author-Name: Maurice Lyver Author-X-Name-First: Maurice Author-X-Name-Last: Lyver Title: The orchestration of intangible resources in post-merger and acquisition: A case study of Trans7 in Indonesia Abstract: The post-M&A (merger and acquisition) transition period plays a critical role in the process that determines the success of M&A. Yet many questions remain about how to ensure M&A success after the signing ceremony. We show how resource orchestration is the main driver in delivering expected outcomes. Based on a single case study, we explore various mechanisms to orchestrate resources post-M&A in a broadcasting company in Indonesia. The findings indicate that the resource-orchestration process is similar to a bee colony. The owner is the dominant “queen bee” with a strong, charismatic leadership that determines M&A success. In this model, the owner’s direction is enabled by the bee nurses (a board of commissioners or board of directors) to structure, bundle, and leverage a complex bundle of company’s resources as well as search/select and configure/deploy the company’s resources. Bee seekers (company division heads) search for business opportunity and meet customer needs through one-stop services. So-called bee collectors (programming and production division staff) follow up and execute on opportunities provided by bee seekers through innovative programming that satisfies customer needs and expectations. By using a bee colony model for orchestrating resources, we show how post-merger transitions can be smoothed and shortened, leading to greater expected outcomes. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2152122 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2152122 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2152122 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2152154_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ahmad Monir Abdullah Author-X-Name-First: Ahmad Monir Author-X-Name-Last: Abdullah Author-Name: Hishamuddin Abdul Wahab Author-X-Name-First: Hishamuddin Author-X-Name-Last: Abdul Wahab Author-Name: Mohd Fahmi Ghazali Author-X-Name-First: Mohd Fahmi Author-X-Name-Last: Ghazali Author-Name: Mohd Hasimi Yaacob Author-X-Name-First: Mohd Hasimi Author-X-Name-Last: Yaacob Author-Name: Abul Mansur Mohammed Masih Author-X-Name-First: Abul Mansur Mohammed Author-X-Name-Last: Masih Title: The dynamics of Australian stock indices and commodities based on MGARCH-DCC and wavelet techniques Abstract: This paper aims to investigate the extent of hedging and diversification opportunities available for an Australian investor who holds a portfolio consisting of Australian conventional and Islamic indices, crude oil, gold, Bitcoin, and the Australia–US exchange rate of daily data from 2011 to 2021. The relevant time-varying and time-scale dependent techniques, such as MGARCH dynamic conditional correlation (MGARCH-DCC), continuous wavelet transform (CWT), and maximal overlap discrete wavelet transform (MODWT) are employed to discern the correlation and volatilities of the variables. The paper’s unique contribution lies in unveiling an Australian investor’s diversification opportunities of a portfolio containing Bitcoin, gold, oil, Islamic indices, conventional indices, and exchange rates. Findings from MGARCH-DCC analysis suggest that Bitcoin is the least correlated variable. However, investors may be discouraged from choosing Bitcoin as a diversification instrument due to its high volatility. The evidence further suggests that Australian investors may benefit from diversification with gold. Nonetheless, the CWT result shows that the diversification benefits effects will last for a holding period no longer than 64 days. Our research findings tend to indicate the importance of finding diversification opportunities for investors with heterogeneous investment holdings over various periods by utilising relatively advanced techniques. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2152154 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2152154 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2152154 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2152156_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Laith Akram Al-Qudah Author-X-Name-First: Laith Akram Author-X-Name-Last: Al-Qudah Author-Name: Hanan Ahmad Qudah Author-X-Name-First: Hanan Author-X-Name-Last: Ahmad Qudah Author-Name: Aiman Mahmoud Abu Hamour Author-X-Name-First: Aiman Mahmoud Author-X-Name-Last: Abu Hamour Author-Name: Yazan Abu Huson Author-X-Name-First: Yazan Author-X-Name-Last: Abu Huson Author-Name: Mohammad Zakaria Al Qudah Author-X-Name-First: Mohammad Zakaria Author-X-Name-Last: Al Qudah Title: The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan Abstract: The purpose of this study was to look at the impacts of COVID-19 on the Jordanian banking industry and how it affects the use of the conditional accounting conservatism concept. This study’s sample consists of 16 banking institutions listed on the Amman Stock Exchange (ASE) and 64 observations from December 2018 to July 2021. A multiple linear regression model was used to evaluate the hypotheses, and the results show that COVID-19 had a substantial beneficial influence on conditional conservatism in the Jordanian banking industry over this period. Furthermore, when uncertainty grows, the function of conservatism becomes more significant, as more trustworthy accounting information allows investors to properly judge a company’s past and future performance. The research suggests that the relevant authorities offer instructions for accountants that may be used in practice to attain the appropriate degree of accounting conservatism, under international standards and local laws and regulations. The current study is the first to be conducted in a developing nation, such as Jordan, and the findings may be useful to other developing nations. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2152156 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2152156 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2152156 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2152157_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Paul Hammond Author-X-Name-First: Paul Author-X-Name-Last: Hammond Author-Name: Mustapha Osman Opoku Author-X-Name-First: Mustapha Osman Author-X-Name-Last: Opoku Author-Name: Paul Adjei Kwakwa Author-X-Name-First: Paul Adjei Author-X-Name-Last: Kwakwa Title: Relationship among corporate reporting, corporate governance, going concern and investor confidence: Evidence from listed banks in sub Saharan Africa Abstract: A vibrant financial sector has a lot to offer towards the growth and development of an economy. It is in this regard that investor confidence matters most to the sector. Although the financial sector in the sub-Saharan African region is still growing, there are some crises in the sector that have made going concern an important matter for stakeholders. It is expected that, as often argued, corporate reporting and corporate governance can improve performance in order to boost investors’ confidence. However, the interrelationship between corporate reporting, corporate governance, going concern, and investor confidence has not been investigated yet in the sub-region for the fiancial sector. This study analysed the relationship among corporate reporting, corporate governance, going concern, and investor confidence for banks in the sub-region. Data were collected from published financial statements of selected financial banks in Ghana, Nigeria, and South Africa using data ranging from 2011 to 2020. The Partial Least Square Structural Equation Modeling (PLS-SEM) was used to analyse the data and it revealed that going concern relates positively to investor confidence. Also, corporate reporting and governance directly affect investor confidence. The implication is that management should enhance and disclose the corporate governance mechanisms of financial institutions in order to improve their ability to continue operations and increase investor confidence. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2152157 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2152157 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2152157 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2152159_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Alhassan Musah Author-X-Name-First: Alhassan Author-X-Name-Last: Musah Author-Name: Abigail Padi Author-X-Name-First: Abigail Author-X-Name-Last: Padi Author-Name: Bismark Okyere Author-X-Name-First: Bismark Author-X-Name-Last: Okyere Author-Name: Deodat E. Adenutsi Author-X-Name-First: Deodat Author-X-Name-Last: E. Adenutsi Author-Name: Charles Ayariga Author-X-Name-First: Charles Author-X-Name-Last: Ayariga Title: Does corporate governance moderate the relationship between internal control system effectiveness and SMEs financial performance in Ghana? Abstract: The study examined the effect of the major component of an internal control system according to the COSO framework on the financial performance of SMEs registered with the Association of Ghana Industries (AGI) in Ghana. The study further examined the moderating role of corporate governance practice on the relationship between the components of the internal control system and the financial performance of SMEs registered with AGI. The study surveyed 300 SMEs registered with AGI in Ghana using a questionnaire as the main instrument of data collection. The data were analysed using Pearson correlation analysis and hierarchical regression analysis to achieve the above-stated objectives. The results of the study showed that all the five major components of the internal control system (control environment, control activities, risk assessment, information, and communication and monitoring) have a positive and significant relationship with the financial performance of SMEs registered with AGI. The study further revealed that effective corporate governance practice moderates the relationship between all five components of the internal control system and the financial performance of SMEs registered with AGI in Ghana. The interaction between the independent variables and financial performance is stronger with the introduction of corporate governance practices. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2152159 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2152159 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2152159 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2152160_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Paul Hammond Author-X-Name-First: Paul Author-X-Name-Last: Hammond Author-Name: Mustapha Osman Opoku Author-X-Name-First: Mustapha Osman Author-X-Name-Last: Opoku Author-Name: Paul Adjei Kwakwa Author-X-Name-First: Paul Adjei Author-X-Name-Last: Kwakwa Title: Identification of factors for developing going concern prediction models Abstract: The study aimed to identify factors that can be used in models that predict going concern of enterprises. The study employed the best-worst method of multi-criteria decision-making technique to evaluate and rank the factors. Twenty-one potential determinants were identified from the literature reviewed. Twelve decision-makers with rich experience and different professional backgrounds scrutinised and ranked the factors that affect going concern of organisations. A linear BWM solver was used to determine the optimal weights of each category. Liquidity and profitability ratios emerged as the two best determinants that are key in predicting going concern. The current ratio emerged as the overall critical determinant, while board independence measured as the ratio of non-executive board members to total board members popped up as the influential corporate governance variable for determining going concern. It is, therefore, recommended that going concern models should incorporate liquidity and profitability ratios as well as corporate governance issues. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2152160 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2152160 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2152160 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2152530_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mitha Dwi Restuti Author-X-Name-First: Mitha Dwi Author-X-Name-Last: Restuti Author-Name: Lindawati Gani Author-X-Name-First: Lindawati Author-X-Name-Last: Gani Author-Name: Elvia R. Shauki Author-X-Name-First: Elvia R. Author-X-Name-Last: Shauki Author-Name: Lianny Leo Author-X-Name-First: Lianny Author-X-Name-Last: Leo Title: Strategy and cost stickiness under different managerial abilities: Evidence from Southeast Asia Abstract: Firms’ strategies reflect their competitive advantages, such as the prospector focuses on innovation and defenders focus on cost efficiency. The differences in strategies’ competitive advantages imply different resource management to different magnitude of cost stickiness. This study examined whether prospectors and defenders exhibit different magnitude of cost stickiness. This study also examines cost stickiness differences in high and low managerial abilities for prospector and defender. The study investigates 24,362 firm-year observations in six Southeast Asian countries in 2013–2019. The results show that Southeast Asian firms exhibit cost stickiness. Both prospectors and defenders exhibit cost stickiness, likely because Southeast Asian firms mostly operate in raw goods trading and do not innovate much in high technology. Consequently, prospectors do not exhibit different cost behavior than defenders. Our findings document that firms led by less able managers exhibit greater cost stickiness, both for prospectors and defenders. The results suggest that managerial characteristics remain crucial in resource management, because less able managers tend to retain resources to cope with operational problems and meet future sales demands. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2152530 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2152530 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2152530 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2152538_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Farheen Akram Author-X-Name-First: Farheen Author-X-Name-Last: Akram Author-Name: Muhammad Abrar Ul Haq Author-X-Name-First: Muhammad Author-X-Name-Last: Abrar Ul Haq Title: Integrating agency and resource dependence theories to examine the impact of corporate governance and innovation on firm performance Abstract: This study aimed to investigate the mediating role of innovation between corporate governance and firm performance. The theoretical foundations of this study were the agency and resource dependence theories. The data were collected from annual reports of non-financial firms listed on the Pakistan Stock Exchange and spanned the period from 2010 to 2019. The direct impact of corporate governance was evaluated using Driscoll Kraay’s standard errors, while for the mediating role of innovation, each indirect impact was separately examined using the bootstrapping technique in Stata. Interestingly, the study found significant support for a direct impact of corporate governance variables on firm performance, except for independent directors. The indirect impact of corporate governance on firm performance was also appraised, except for directors’ interlocks and family ownership. Based on the findings, the study suggests that firms can achieve higher performance by effectively using embedded resources from the corporate governance structure and innovation. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2152538 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2152538 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2152538 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2152539_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dasharathraj K Shetty Author-X-Name-First: Dasharathraj K Author-X-Name-Last: Shetty Author-Name: Nikhil Perule Author-X-Name-First: Nikhil Author-X-Name-Last: Perule Author-Name: Srinivasa Rao Potti Author-X-Name-First: Srinivasa Rao Author-X-Name-Last: Potti Author-Name: Maulik Jain Author-X-Name-First: Maulik Author-X-Name-Last: Jain Author-Name: Namesh Malarout Author-X-Name-First: Namesh Author-X-Name-Last: Malarout Author-Name: Sonal Devesh Author-X-Name-First: Sonal Author-X-Name-Last: Devesh Author-Name: Sonia F Vaz Author-X-Name-First: Sonia F Author-X-Name-Last: Vaz Author-Name: Babita Singla Author-X-Name-First: Babita Author-X-Name-Last: Singla Author-Name: Nithesh Naik Author-X-Name-First: Nithesh Author-X-Name-Last: Naik Title: A study of service quality in Indian public sector banks using modified SERVQUAL model Abstract: Assessment of service quality has been widely utilized in the service sector, especially in the banking industry. The present study aims to understand the influence of service quality on customer loyalty in Indian public sector banks. The service quality is quantified with the help of a modified SERVQUAL model using dimensions Reliability, Assurance, Tangibles, Empathy, Responsiveness, Charges, and Convenience. Structural equation modelling (SEM) indicated that among all the dimensions, Assurance, Empathy, Responsiveness, and Tangible were found to have a significant relationship with service quality. The banks must focus on bringing in innovation in these parameters to maintain a high quality of service and achieve higher satisfaction, which subsequently develops customer trust towards the company. By bringing innovative changes to improve the service quality, the banks can also increase their competitive advantage and customer retention as service quality has a significant relationship with customer loyalty. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2152539 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2152539 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2152539 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2152646_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ruba Bsoul Author-X-Name-First: Ruba Author-X-Name-Last: Bsoul Author-Name: Rawan Atwa Author-X-Name-First: Rawan Author-X-Name-Last: Atwa Author-Name: Mahmoud Odat Author-X-Name-First: Mahmoud Author-X-Name-Last: Odat Author-Name: Lara Haddad Author-X-Name-First: Lara Author-X-Name-Last: Haddad Author-Name: Mamoun Shakhatreh Author-X-Name-First: Mamoun Author-X-Name-Last: Shakhatreh Title: Do CEOs’ demographic characteristics affect firms’ risk-taking? Evidence from Jordan Abstract: The upper echelons theory suggests that directors’ characteristics, values, and professional experience have an impact on their perceptions, and thus their own decisions. Building on this theory, this study aims to examine the impact of CEOs’ demographic characteristics on firms’ risk-taking. The analysis is based on a sample of 82 manufacturing and service companies listed on the Amman Stock Exchange for the period 2015–2019. The CEO characteristics examined include gender, age, qualification, experience, ownership, duality, and tenure. Though, we use the standard deviation of the firm’s return on assets ratio as a measure for risk-taking. The results indicate that there is a significant negative relationship between CEO qualification, experience, ownership, and Jordanian firms’ risk-taking. While there is a significant positive relationship between CEO tenure and Jordanian firms’ risk-taking. Importantly, CEO gender, age, and duality are unrelated to firms’ risk-taking in Jordan. This study contributes significantly to the existing, but limited, literature that examines the relationship between the CEOs’ demographic characteristics and firms’ risk-taking. It is worth noting that, this The study is the first in Jordan to investigate the impact of the CEOs’ demographic characteristics on firms’ risk-taking and document the above-mentioned relationships. The findings of the study could bring the attention of the standard setters and regulators to the importance of CEOs’ attributes on controlling the mechanisms of the firms’ risk-taking, and thus enable Jordanian companies to take the right decisions in relation to CEO appointments, as such decisions would certainly affect the company’s performance and sustainability in the long-run. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2152646 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2152646 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2152646 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2152647_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Prince Yeboah Boateng Author-X-Name-First: Prince Yeboah Author-X-Name-Last: Boateng Author-Name: Baba Issah Ahamed Author-X-Name-First: Baba Issah Author-X-Name-Last: Ahamed Author-Name: Michael Gift Soku Author-X-Name-First: Michael Gift Author-X-Name-Last: Soku Author-Name: Salomey Osei Addo Author-X-Name-First: Salomey Osei Author-X-Name-Last: Addo Author-Name: Lexis Alexander Tetteh Author-X-Name-First: Lexis Alexander Author-X-Name-Last: Tetteh Title: Influencing factors that determine capital structure decisions: A review from the past to present Abstract: This review study seeks to assess the state of determinants of corporate capital structure over the last 7 years to aid discover gaps as opportunity for further research. The review used a sample of 68 published journal articles in divers high-ranked journals spanning the years 2014–2020. The review study considered criteria for inclusion and exclusion of the published journal articles. Findings from the review study reveal that study on capital structure determinants focuses largely on quantitative research than qualitative research and mixed research. Again, capital structure determinants research concentrates more on nonfinancial sector as against the financial sector. However, firm-level study has been realized to dominate the level of analysis space in comparison with industry-level, country-level and synthesis-level studies. Moreover, estimation technique centered greatly on regression analysis model in relation to others. Notwithstanding, the study observed that the pecking order theory is the most adopted in addressing issues of capital structure determinants. The authors provide analysis on research methodology approach and geographical region coverage as being part of addition made to reviews in this study area. Recommendations have been made for future review in the field of capital structure determinants. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2152647 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2152647 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2152647 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2152648_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hazem Rasheed Gaber Author-X-Name-First: Hazem Rasheed Author-X-Name-Last: Gaber Author-Name: Lamiaa Mostafa Hassan Author-X-Name-First: Lamiaa Mostafa Author-X-Name-Last: Hassan Title: Using mobile health apps during the Covid-19 pandemic in a developing country for business sustainability Abstract: With the outbreak of the Covid-19 pandemic, many health providers and insurance companies have faced challenges due to the high levels of uncertainty. Many of these companies have relied on mobile apps to connect with their patients and clients to ensure business sustainability during and after the pandemic. This paper examines the factors that affect the intention of the actual users of these apps to continue using them during the pandemic. Given the novelty of the adoption of these apps in developing countries and the scarcity of research investigating users’ relationships with them, this research was conducted on users of mobile health apps in Egypt, which has witnessed a massive growth in the penetration of smartphones. A conceptual framework was developed based on an extensive literature review and revisiting the technology acceptance model (TAM) and the expectation-confirmation model (ECM). An online survey was used to collect the data from 442 actual users of mobile health apps in Egypt. The data were analyzed using partial least square structural equation modeling through SMART PLS 3.0. The main findings showed that continuance intention is affected by satisfaction, perceived usefulness, perceived ease of use, and attitudes. The paper contributes theoretically by introducing a multi-theoretical framework that explains users’ intentions to use mobile health apps. Furthermore, it provides guidelines for healthcare providers and insurance companies when using these apps to ensure business sustainability. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2152648 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2152648 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2152648 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2152649_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Maha Mohammed Yusr Author-X-Name-First: Maha Mohammed Author-X-Name-Last: Yusr Author-Name: Olayemi Abdullateef Aliyu Author-X-Name-First: Olayemi Abdullateef Author-X-Name-Last: Aliyu Author-Name: Amira Khattak Author-X-Name-First: Amira Author-X-Name-Last: Khattak Author-Name: Maruf Gbadebo Salimon Author-X-Name-First: Maruf Gbadebo Author-X-Name-Last: Salimon Author-Name: Shoaib Muhammad Author-X-Name-First: Shoaib Author-X-Name-Last: Muhammad Title: Determinants of SMEs’ product innovation performance in Malaysia: an extended model Abstract: This paper analyzes the organizational capabilities associated with new product development of SMEs in manufacturing companies with indicators such as administrative capabilities, functional capabilities (R&D, manufacturing, and marketing), and innovative performance (new product development) in Malaysia. This study develops an extended structural model linking administrative and functional capabilities to new product development. To empirically analyze these relationships, the researchers used a questionnaire-based survey to collect data from the managers of small manufacturing firms operating in Malaysia. A total of 159 usable questionnaires were received via an online survey of SME managers in Malaysia. The questionnaire was subjected to a PLS structural equation modeling analysis to establish quantitative relationships among constructs. This empirical study confirmed four out of the five hypotheses as statistically significant. SMEs will sustain their competitive advantage by integrating and effectively utilizing their capabilities in administration, manufacturing, and marketing resources. The positive but insignificant effect of the relationship between R&D and new product development can be attributed to the small sample size in this study. However, functional capabilities through the combined mean values of R&D, manufacturing, and marketing capabilities positively and significantly affect SMEs’ new product development. The research framework offers a practical guide for SMEs to sustain their competitive advantage by integrating and effectively utilizing their administration, manufacturing, and marketing resource capabilities. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2152649 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2152649 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2152649 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2153437_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Vítor Hugo Silva Author-X-Name-First: Vítor Hugo Author-X-Name-Last: Silva Author-Name: Ana Patrícia Duarte Author-X-Name-First: Ana Patrícia Author-X-Name-Last: Duarte Title: Portuguese version of Brown, Treviño and Harrison’s Ethical Leadership Scale: Study of its psychometric properties Abstract: This paper investigates the psychometric properties of a Portuguese version of the Ethical Leadership Scale across five field studies. The Portuguese ELS (P-ELS) was compared with subscales of a reduced version of the Ethical Leadership at Work questionnaire to check convergent validity (CFI = .95; TLI = .95; RMSEA = .06) and with subscales of organizational justice scale to confirm discriminant validity (all r < .18; p < .05). To assess criterion validity, the extent of the P-ELS’s ability to predict organizational ethical climate was tested (all β coefficients p < .01, except for profit subscale). To check nomological validity, the relationship between ethical leadership and job-related affective well-being mediated by leader-member exchange quality was analyzed (B indirect effect = 0.21; 95% CI = 0.02, 0.41). Results support P-ELS’s unidimensional structure and suggest that it has good construct validity and reliability, therefore, being a useful tool to assess leaders’ ethical behaviors in the workplace. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2153437 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2153437 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2153437 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2153546_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Haitham H. Alshibly Author-X-Name-First: Haitham H. Author-X-Name-Last: Alshibly Author-Name: Khalid N. Alzubi Author-X-Name-First: Khalid N. Author-X-Name-Last: Alzubi Title: Unlock the black box of remote e-working effectiveness and e-HRM practices effect on organizational commitment Abstract: Organizations realizes that, after COVID-19, remote e-working will be the new working arrangement for a sizable portion of their workforce. In light of this, this study attempted to unlock the black box of remote e-working effectiveness and e-HRM practices by theoretically and empirically establishing the path by which they may deliver value to the business. Accordingly, the study investigates the effects of remote e-working and e-HRM practices on organizational commitment via the mediation of job satisfaction. The data used for this research were collected from 273 participants from 25 commercial banks in Jordan using self-administrated electronic questionnaire. The PLS-SEM method was used to analyze the data. The results supported the study hypotheses revealing that e-HRM practices positively affect remote e-working effectiveness by enabling a real-time information based communication, interactive work environment, e-training, and e-performance appraisal. The findings show that since it gives employees more control over how much time they devote to work and family life, remote e-working improves employee focus levels while they are working from home. Their satisfaction is therefore increased. Furthermore, Job satisfaction is significant predictors of whether remote work enhances organizational commitment. A satisfied e-worker will feel more emotionally connected to the organization and more obligated remain in the organization. Our research provides evidence that remote e-working effectiveness and e-HRM practices have an effect on organizational commitment and this relationship becomes stronger when it mediated by Job satisfaction. Conclusion, limitations, and future research directions are included. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2153546 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2153546 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2153546 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2154053_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Khalfaoui Hamdi Author-X-Name-First: Khalfaoui Author-X-Name-Last: Hamdi Author-Name: Hassan Guenich Author-X-Name-First: Hassan Author-X-Name-Last: Guenich Author-Name: Moufida Ben Saada Author-X-Name-First: Moufida Author-X-Name-Last: Ben Saada Title: Does corporate financial performance promote ESG: Evidence from US firms Abstract: Studying Corporate Environmental, Social and Governance responsibility (ESG) and its consequences remain a topical concern of the company’s stakeholders including governmental and non-governmental organizations, investors and researchers over the past few decades. While most research has studied and validated the beneficial effect of ESG on financial performance. The few studies that have explored the nexus between financial performance and ESG relationship are conducted in a double causality framework. Thus, this research fills this gap by studying the effect of financial performance on ESG. Using a random-effects panel data model for more than 10,000 firm-year observations of 504 U.S. firms during the period 2000–2020, the results show a positive relationship between financial performance and ESG. Furthermore, cash holding, minority interest and inflation have significantly the expected sign. Yet, the market-to-book value seems insignificant. Interestingly, during periods of high economic policy uncertainty, oil price uncertainty and leverage, the impact of companies’ financial performance on ESG decreases differently according to the three components of the ESG. These findings are robust and consistent with alternative econometric specifications and alternative measures of dependent variable and control variables. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2154053 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2154053 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2154053 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2154056_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ala’a Azzam Author-X-Name-First: Ala’a Author-X-Name-Last: Azzam Title: Board gender diversity and innovation activities: Evidence from R&D investments in the UK Abstract: This study examines the relationship between board gender diversity and R&D investments in the UK. Also, the study goes deeper and examines whether the relationship between board gender diversity and R&D investments is affected by the female tenure in the board. Using a sample from the UK FTSE350 index between 2009 and 2018, the findings show that board gender diversity has a positive impact on R&D intensity. Importantly, we find that this relationship is not affected by the tenure of female directors. Therefore, this result alleviates the concern that long female tenure might lead to weak monitoring, thereby adversely impacting the relationship between gender diversity and R&D investments. The findings hold after using different proxies for gender diversity and after controlling for endogeneity. The study injects the literature with up-to-date evidence on the role of female directors in R&D investment in the UK where female representation in the board is still optional. Moreover, the findings of this study contribute to the merits of the tense debate on female representation in the board of directors. In this regard, given that the current regulations in the UK recommend, but do not oblige, board gender diversity, regulatory bodies (e.g., FRC) could take this issue into consideration for future governance reform. Furthermore, companies that are eager to maintain sustained innovation should pay close attention to gender diversity during the process of the directors’ appointment. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2154056 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2154056 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2154056 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2154058_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ngoc Tran Thanh Thuy Author-X-Name-First: Ngoc Tran Thanh Author-X-Name-Last: Thuy Author-Name: Dung Truong Thi Hanh Author-X-Name-First: Dung Truong Thi Author-X-Name-Last: Hanh Author-Name: Minh Ho Thi Hong Author-X-Name-First: Minh Author-X-Name-Last: Ho Thi Hong Title: Students’ perception of the auditing profession in Vietnam: The effect of proximity and knowledge on auditors’ stereotype Abstract: The purpose of this study was to determine the relationship between the proximity, knowledge as well as the source of knowledge about the profession and students’ perception of the auditing profession in Vietnam. The data is collected using quantitative techniques based on a questionnaire survey of a total of 221 undergraduate students in Vietnam. Then the data is processed by SPSS software to determine the relationship between the factors. The results indicate that the students’ main source of knowledge about the auditing profession is their academic training. Students perceive that the auditing profession is quite an interesting job with many professional development opportunities, many tasks and significant contributions to society, and they also consider auditing as a strict job and responsibility demanding. The findings also reveal that auditors are regarded as competent and high ethical. This study adds empirical information to the scientific literature in order to gain a better understanding of the impact and significance of closeness to the profession, knowledge, and sources of knowledge on students’ perceptions of auditing. The study’s practical implication is that having more information about a profession improves students’ views of that profession. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2154058 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2154058 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2154058 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2154101_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: David Blockley Author-X-Name-First: David Author-X-Name-Last: Blockley Title: Measures of obligation Abstract: Principled capitalism has been proposed as a replacement for liberal capitalism. Moral principles should be driving our individual and collective decisions rather than utility and profit. A new unit called an oblig is suggested as a measure of the amount of the substance of the “stuff” that moves around in a social field of obligation forces. The notion of dynamic equilibrium is amplified and obligs are compared with the utils of utility theory and qualitative deposits in “emotional bank accounts”. It is concluded that the methods of utility theory are not appropriate for principled capitalism. A new unit of obligatory force is defined as a carson after the ecologist Rachel Carson. It is that force required to change the rate of change of a measured item within an obligation. The mathematics of obligs is developed and illustrated with four examples, two concerning individual relationships and two as applied to company and national government accounts. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2154101 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2154101 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2154101 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2154102_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Heri Sudarsono Author-X-Name-First: Heri Author-X-Name-Last: Sudarsono Author-Name: Muamar Nur Kholid Author-X-Name-First: Muamar Nur Author-X-Name-Last: Kholid Author-Name: Aidha Trisanty Author-X-Name-First: Aidha Author-X-Name-Last: Trisanty Author-Name: Maisaroh Maisaroh Author-X-Name-First: Maisaroh Author-X-Name-Last: Maisaroh Title: The intention of Muslim customers to adopt mobile banking: The case of Islamic banks in Indonesia Abstract: The purpose of this study is to examine the influence of innovation diffusion theory (IDT), perceived risk, customer awareness, and religiosity on customer intention in Islamic bank mobile banking (m-banking). This study examines 219 Islamic bank customers who accepted Islamic banking at various times. The PLS-SEM technique was used to evaluate data from 219 respondents with the assistance of Smart PLS 3.0. The data processing results show that compatibility, complexity, observability, awareness, and religiosity affect the intention to adopt mobile banking. Meanwhile, relative advantage, trialability, and perceived risk do not affect customers’ intention to adopt m-banking. Religiosity has the greatest influence on customer intention in adopting m-banking compared to compatibility, observability, and awareness. As a result of these findings, Islamic banks must adhere to Islamic values when creating mobile banking technologies. Additionally, Islamic banks must continue to innovate to maintain a competitive advantage and mitigate risks associated with mobile banking. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2154102 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2154102 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2154102 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2154106_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ezo Emako Author-X-Name-First: Ezo Author-X-Name-Last: Emako Author-Name: Seid Nuru Author-X-Name-First: Seid Author-X-Name-Last: Nuru Author-Name: Mesfin Menza Author-X-Name-First: Mesfin Author-X-Name-Last: Menza Title: The role of foreign direct investment in structural change in Ethiopia Abstract: The paper examines the effect of foreign direct investment (FDI) on the structural changes in Ethiopia using an ARDL model. The authors found both FDI and domestic investment to have a positive effect while trade openness and inflation to have a negative effect on structural change. However, government expenditure does not seem to have a significant effect. The study concludes that FDI is an important tool for Ethiopia to achieve its transformation agenda generally and to bring about structural changes in particular. To this end, the government needs to attract sufficient FDI and ensure that it is used efficiently by improving absorption capacity and enabling domestic firms to make links with foreign investors. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2154106 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2154106 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2154106 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2154489_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yossi Diantimala Author-X-Name-First: Yossi Author-X-Name-Last: Diantimala Author-Name: Sofyan Syahnur Author-X-Name-First: Sofyan Author-X-Name-Last: Syahnur Author-Name: Islahuddin Islahuddin Author-X-Name-First: Islahuddin Author-X-Name-Last: Islahuddin Title: Recursive correlation between voluntary disclosure, cost of capital, information asymmetry, and firm value Abstract: This study examines the impact of voluntary disclosure on the cost of capital and information asymmetry, and thereby on firm value in a comprehensively recursive model. We argue that there is unidirectional dependency among the information asymmetry, cost of capital, and such firm value, hence, for any given value of voluntary disclosure, values for information asymmetry, cost of capital, and firm value can be determined sequentially rather than jointly. A sample of 1920 companies-years of non-financial companies listed on the Indonesia Stock Exchange from 2012 to 2019 is employed. The data used are a voluntary disclosure index obtained by using a self-constructed index. To calculate the cost of capital, stock market data in the form of closing prices, bid and ask prices, and some outstanding shares, as well as company financial data, are used. In examining the hypothesis, the recursive path model is utilized. The results show that the negatively direct effect of disclosure on information asymmetry and cost of capital is consistent with the hypothesis. The indirect effect of disclosure on firm value through information asymmetry is also relevant to the hypothesis. The findings suggest that higher disclosure provides great benefits for the companies as well as investors and lenders. Increasing disclosure reduces information asymmetry and the cost of capital, thereby increasing firm value. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2154489 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2154489 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2154489 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2154987_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shama Sadaqat Author-X-Name-First: Shama Author-X-Name-Last: Sadaqat Author-Name: Ghulam Abid Author-X-Name-First: Ghulam Author-X-Name-Last: Abid Author-Name: Francoise Contreras Author-X-Name-First: Francoise Author-X-Name-Last: Contreras Title: Influence of contextual factors on turnover intention: examining the mediating role of civility Abstract: In line with the organizational support theory, our study examined the influence of managerial support and perception of fairness on employees’ turnover intention, and the mediating influence of workplace civility. Data was collected over a period of 2 months from 935 full-time employees (manufacturing and service sector) in two waves to minimize the common method bias. Our study finds that managerial support and fairness perception positively influence workplace civility. We also find that civility shows a vibrant role in clarifying the relationship between contextual factors (managerial support, perception of fairness) and turnover intention. Furthermore, we discuss the theoretical and practical implications along with future directions. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2154987 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2154987 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2154987 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2154994_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Vidya D Avadhani Author-X-Name-First: Vidya D Author-X-Name-Last: Avadhani Author-Name: Rethy B Menon Author-X-Name-First: Rethy Author-X-Name-Last: B Menon Title: Development and standardization of the work-life balance scale for the insurance sector employees Abstract: The nature of work and working habits are changing in this modern era, making work more demanding and impacting personal life. This creates work-life balance. A work-life balance (WLB) is an ability to manage both the spheres of life, such as work and personal life. The various factors, such as personal, social, and work-related aspects, broadly influence an individual’s work-life balance. Based upon the nature of the work study has been conducted in the Insurance sector. The study aimed to construct and standardize the work-life balance scale using validity and reliability; this study used the stratified random technique of three hundred employees from eighteen private Insurance sector companies. Responses were collected using a structured work-life balance questionnaire with six contributory factors. The research intention behind the study was to standardize the work-life balance tool by ensuring its reliability and validity. A reliability test was conducted using Cronbach’s alpha. Factors have been derived based upon segmentation theory, spill over theory, ladder theory, resource drain theory, compensation theory, congruence theory and enrichment theory. It showed 0.81; in composite reliability, all the factors of work-life balance, such as nature of work, work flexibility, workload, compensation, organizational support, and personal life, were more than 0.7. The tool was validated using construct, content, and exploratory and confirmatory factors. This study will be helpful to further researchers to use the validated tool, especially in Insurance and related sectors, to measure the level of WLB. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2154994 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2154994 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2154994 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2155002_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Du Thi Chung Author-X-Name-First: Du Author-X-Name-Last: Thi Chung Author-Name: Pham Thi Tram Anh Author-X-Name-First: Pham Author-X-Name-Last: Thi Tram Anh Title: Factors affecting knowledge sharing behaviour in public higher education institutions: An empirical study of Vietnam Abstract: The purpose of this study is to examine the factors that promote or discourage knowledge-sharing behaviour among academic staff in higher education institutions. The main objective of this study was to investigate the effects of organizational factors and personality on knowledge-sharing behaviour. Utilizing three main theories—those of social capital, social cognition, and social exchange, this study developed a theoretical model that unveiled two critical dimensions: psychological and organizational factors that are believed to explain knowledge-sharing behaviour. A dataset was collected from 203 academic staff members working at a public university in Vietnam. Pearson’s correlation and multiple regression analyses were used to analyse the data. The results indicated that two components of the organizational factors, trust and organizational support, were positively and significantly related to knowledge sharing, whereas information technology did not influence knowledge sharing. The findings also show strong, significant positive relationship between extroversion and knowledge-sharing behaviour, whereas, there is a negative relationship between introversion and knowledge-sharing behaviour. The findings also show that perceived reciprocal benefits and reputation enhancement have strong influences on knowledge-sharing behaviour. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2155002 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2155002 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2155002 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2155003_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yilmaz Uygun Author-X-Name-First: Yilmaz Author-X-Name-Last: Uygun Author-Name: Mohammad Niyayesh Author-X-Name-First: Mohammad Author-X-Name-Last: Niyayesh Title: Growth trap of public freight villages in Europe Abstract: Freight Villages (FV) are important nodes in supply chains and can be seen as industrial and trade zones with good connections to transport networks, such as road, rail and air, offering basic logistics services, such as warehousing and transshipment, as well as further complimentary services especially for transport-intensive companies, such as logistics service providers. As such, FVs are promoters of intermodal transport. They are successfully introduced and run throughout the world and are well accepted by companies. Therefore, FVs can be found in almost every country. Accordingly, many papers were published on how best to set up those centers but less is known about their growth and the challenges they face here. Our research shows that there is an interesting counter-intuitive effect in growth and expansion of FVs. We conducted empirical analyses and developed a System Dynamics model to reveal a so-called “growth trap”. Public and public-private FVs interested in the expansion of their terminal infrastructure will attract private competitors offering warehouse capacities in the near vicinity which will impede the growth of the FV. This effect is also validated by means of a case study. To avoid such development, we propose policy recommendations for a proper and healthy growth of such FVs. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2155003 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2155003 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2155003 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2156089_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Olubunmi Adewole Ogunode Author-X-Name-First: Olubunmi Adewole Author-X-Name-Last: Ogunode Author-Name: Olaolu Ayodeji Awoniyi Author-X-Name-First: Olaolu Ayodeji Author-X-Name-Last: Awoniyi Author-Name: Ayodeji Temitope Ajibade Author-X-Name-First: Ayodeji Temitope Author-X-Name-Last: Ajibade Title: Capital adequacy and corporate performance of non-financial firms: Empirical evidence from Nigeria Abstract: This research assesses the effect of capital adequacy on the corporate performance of quoted non-financial firms operating in Nigeria. Several studies on the influence of capital adequacy on corporate performance have been conducted without specific focus on non-financial entities despite their growing contribution to the country’s gross domestic product (GDP). The study utilized the ex-post facto research design using secondary data obtained for the period 2011–2020. A sample of thirty-eight (38) out of sixty-three (63) listed non-financial firms were purposively selected while data obtained were analyzed using multivariate regression. The study found that while capital adequacy ratio, equity capital/total assets ratio and cost income ratio negatively affected corporate performance, debt equity ratio and firm size positively influenced corporate performance of quoted non-financial firms operating in Nigeria. It therefore concluded that firm size and profitable use of debt capital in the capital mix of non-financial firms are key factors that can positively drive their corporate performance. Consequently, it recommended that the management of non-financial firms should explore opportunities inherent in profitable use of debt capital to further improve their performance and hence returns to their respective stakeholders. Additionally, regulators of non-financial firms operating in Nigeria should strengthen the risk management monitoring framework to ensure market discipline and balanced growth and development of the firms. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2156089 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2156089 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2156089 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2157100_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Emmanuel Debrah Author-X-Name-First: Emmanuel Author-X-Name-Last: Debrah Author-Name: Alexander Preko Author-X-Name-First: Alexander Author-X-Name-Last: Preko Author-Name: Seth Ampadu Author-X-Name-First: Seth Author-X-Name-Last: Ampadu Title: Examining the effect of board size on credit risk of universal banks in Ghana Abstract: This study examines the effect of board size on credit risk with bank ownership, bank size and bank age acting as controls for the first time in the Ghanaian Banking Sector. Using Quantile Regression modelling, data was obtained from 12 universal Banks in Ghana over the period from 2011 to 2018 for the study. Agency theory was used since conflicts that exist between managers and shareholders need to be mitigated via the use of suitable corporate governance mechanism in the form of board size. The findings revealed that a universal bank with a small board size is not likely to reduce credit risk. Thus, the study established the importance of having large boards which are independent of management of universal banks in Ghana: large boards may enhance credit assessment and monitoring thereby reducing credit risk. The study used only quantitative techniques; however, using qualitative method in addition to the quantitative approach might enhance the understanding of the effect of board size on credit risk of universal banks in Ghana. Besides, the study relied on secondary data, though it is empirically established that there are biases inherent in such data. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2157100 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2157100 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2157100 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2157769_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Denis Samwel Ringo Author-X-Name-First: Denis Samwel Author-X-Name-Last: Ringo Author-Name: Amani Tegambwage Author-X-Name-First: Amani Author-X-Name-Last: Tegambwage Author-Name: Isaac Kazungu Author-X-Name-First: Isaac Author-X-Name-Last: Kazungu Title: The effect of entrepreneurial orientation on export performance: Evidence from manufacturing SMEs in Tanzania Abstract: This paper examines the effect of innovativeness and proactiveness on export performance and the moderating effect of risk-taking on the relationship between innovativeness, proactiveness, and export performance. A quantitative research approach and a cross-sectional survey design were employed. In addition, stratified random sampling was employed to obtain data from 250 managers of manufacturing-exporting SMEs. Hypotheses were examined using the PROCESS macro test. The findings affirm that innovativeness is a significant predictor of export performance (β = 0.3854 and p < 0.001). However, negative effect of proactiveness on export performance was revealed (β = −0.1748 and p < 0.001). Risk-taking was found to be a significant moderator of the relationships between innovativeness and export performance (β = 0.2234 and p = 0.0009) as well as proactiveness and export performance (β = 0.1041 and p = 0.0271).The findings of this study broaden the applicability of RBV theory to an exporting context by examining the process through which entrepreneurial-orientation (EO) as an intangible resource leads to successful export performance. This study also contributes to the debate on the EO-export performance relationship by establishing the interplay effect between EO dimensions in enhancing export performance. The study contributes that risk-taking significantly moderates the relationship between innovativeness, proactiveness and export performance. Furthermore, the study recommends that the owners-managers of exporting SMEs develop and implement more innovative strategies, respond quickly to seize available export market opportunities, cultivate a positive attitude toward risks, and increase their capacity to take risks in order to improve their export performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2157769 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2157769 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2157769 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2157973_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nhat Minh Tran Author-X-Name-First: Nhat Minh Author-X-Name-Last: Tran Author-Name: Thanh Huyen Nguyen Author-X-Name-First: Thanh Huyen Author-X-Name-Last: Nguyen Title: Women’s leadership and SMEs’ CSR performance: Family versus nonfamily firms Abstract: The purpose of this study is first to examine the impact of family control on SMEs’ corporate social responsibility (CSR) performance and, second, investigate how the proportion of female managers in the top management team (TMT) is related to CSR performance in family versus nonfamily SMEs. To answer these questions, we use panel data of manufacturing SMEs from the database of UNU-WIDER over a period from 2011 to 2015 and run fixed effect regressions. Our findings indicate that first, nonfamily SMEs outperform family ones in terms of CSR performance; second, similar to the previous idea, we find a significant and positive relationship between the increasing presence of female managers in the TMT and CSR practices. However, we also find that this positive relationship only occurs with nonfamily SMEs and not with family SMEs. This paper focuses specifically on Vietnamese SMEs and CSR performance. It tests the impact of family ownership on this relationship, as well as the moderating effect of this ownership on the role of female managers in promoting CSR performance. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2157973 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2157973 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2157973 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2158607_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hasan Mukhibad Author-X-Name-First: Hasan Author-X-Name-Last: Mukhibad Author-Name: Doddy Setiawan Author-X-Name-First: Doddy Author-X-Name-Last: Setiawan Title: Shariah supervisory board attributes and corporate risk-taking in Islamic banks Abstract: Previous studies use mainly insolvency, credit, liquidity, market, and operational risk to measure risk-taking in Islamic banks. We are expanding the risk indicators: credit risk, market risk, liquidity risk, operational risk, legal risk, reputation risk, strategic risk, shariah compliance risk, rate of return risk, equity investment risk, and insolvency risk. We summarize these risks in a risk index. Additionally, we expanded the Shariah Supervisory Board (SSB) attribute indicator and developed the SSB busyness attribute unused by previous researchers. The study sample included 14 Islamic commercial banks in Indonesia, observed from 2010 to 2020. Fixed effect and random effect data analysis models were used. Model determination is based on Hausman test results. Based on the test results for each type of risk, we find that busyness, educational background (economics/finance and Islamic law), and SSB experience has a negative effect on the risk. However, SSB’s level of education encourages directors to take risks. This result is also consistent when using a risk index where SSB education can increase the risk. Our findings strengthen the resources-dependent theory that experience, busyness, and educational background as access to resources have an impact on increasing the knowledge and skills of SSB in controlling risk. The findings are robust to the potential issues of endogeneity and sensitivity analyses. Journal: Cogent Business & Management Issue: 1 Volume: 9 Year: 2022 Month: 12 X-DOI: 10.1080/23311975.2022.2158607 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2158607 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2158607 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2213959_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thuy Tien Ho Author-X-Name-First: Thuy Tien Author-X-Name-Last: Ho Author-Name: Xuan Hang Tran Author-X-Name-First: Xuan Hang Author-X-Name-Last: Tran Author-Name: Quang Khai Nguyen Author-X-Name-First: Quang Khai Author-X-Name-Last: Nguyen Title: Tax revenue-economic growth relationship and the role of trade openness in developing countries Abstract: This study investigates the impact of tax revenue on economic growth in the context of increasing trade openness in developing countries by using the data of 29 developing countries with accelerating economic growth during the period 2000–2020. This study further applies the Fixed Effect Model (FEM) and the Generalized Least Squares (GLS) estimation methods for panel data to test the proposed hypotheses. The research results show that tax revenue positively affects economic growth in general. Furthermore, we find that trade openness increases the positive relationship between tax revenue and economic growth but excessive trade openness reduces such a relationship. Our findings provide important implications for developing countries in the context of increasing tax revenue and trade openness. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2213959 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2213959 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2213959 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2208430_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Heba Abdel Wahab Author-X-Name-First: Heba Author-X-Name-Last: Abdel Wahab Author-Name: Naglaa Mohamed Diaa Author-X-Name-First: Naglaa Mohamed Author-X-Name-Last: Diaa Author-Name: Sahar Ahmed Nagaty Author-X-Name-First: Sahar Author-X-Name-Last: Ahmed Nagaty Title: Demographic characteristics and consumer decision-making styles: Do they impact fashion product involvement? Abstract: Consumer decision-making styles are considered as psychological and intellectual approaches that can influence the customer purchase decision and can help in explaining the behavior of customers toward fashion products. The purpose of this research is to analyze the impact of consumer decision-making styles on fashion product involvement, as well as the effect of demographic variables (age, gender, income, and education) on consumer decision-making styles and fashion product involvement. Data was gathered through an online questionnaire from a sample of 400 Egyptian customers of fashion products. Results revealed that consumer decision-making styles have a strong significant positive effect on fashion product involvement. The results also showed that all four demographic variables have a significant effect on fashion product involvement as well as on consumer decision-making styles. Research findings were discussed to reflect the researchers’ interpretation and perception of the outcomes addressed. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2208430 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2208430 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2208430 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2218177_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abednego Osei Author-X-Name-First: Abednego Author-X-Name-Last: Osei Author-Name: Andrew Osei Agyemang Author-X-Name-First: Andrew Author-X-Name-Last: Osei Agyemang Author-Name: Joseph Owusu Amoah Author-X-Name-First: Joseph Owusu Author-X-Name-Last: Amoah Author-Name: Inusah Sulemana Author-X-Name-First: Inusah Author-X-Name-Last: Sulemana Title: Empirical study on the impact of working capital management on going concern of manufacturing firms in Ghana Abstract: Businesses strive for effective working capital management (WCM) since ineffective WCM influences firms’ failure in developing economies. However, the connection between WCM and the going concern of firms has not received significant quantitative attention. Hence, this study examines the impact of WCM on the going concern of manufacturing businesses in Ghana. The study goes beyond the edges and fills the literature gap on WCM and going concerns. Using panel data for 55 large-scale manufacturing companies in Ghana from 2002 to 2022, the study employed the Fixed Effect as the main estimation technique and the Random Effect as the robustness test estimator. The findings affirm the need for working capital management since it influences the going concerns of manufacturing firms. Hence, it is recommended that measures including effective mobilization of inventories, cash, debtors, and creditors should be the main motive of management and owners of the business. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2218177 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2218177 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2218177 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2203304_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Arfan Bakhtiar Author-X-Name-First: Arfan Author-X-Name-Last: Bakhtiar Author-Name: Aditya Nugraha Author-X-Name-First: Aditya Author-X-Name-Last: Nugraha Author-Name: Hery Suliantoro Author-X-Name-First: Hery Author-X-Name-Last: Suliantoro Author-Name: Darminto Pujotomo Author-X-Name-First: Darminto Author-X-Name-Last: Pujotomo Title: The effect of quality management system (ISO 9001) on operational performance of various organizations in Indonesia Abstract: An organization improves its performance by implementing ISO 9001, but there are not many scientific journals that discuss this. The purpose of this article is to examine the effect of the quality management system (ISO) 9001 on organizational performance to achieve business sustainability. This study examines four variables, namely ISO 9001 certification planning, organizational commitment, application of procedures on organizational performance and quality culture as mediating variable. Data collection was conducted in the form of a survey by e-mailing the questionnaire to 1000 ISO 9001 certified organizations selected using the purpose sampling technique. This research used a closed questionnaire and a Likert scale of 1–5. Data calculation utilized a Partial Least Squares (PLS) analysis to distinguish outer and inner model analyses, as well as to test the hypotheses. The results show that ISO 9001 certification planning, organizational commitment, and application of procedures have a significant effect on quality culture. ISO 9001 certification planning and organizational commitment do not have a significant effect on operational performance, but the application of procedures and quality culture significantly influence operational performance. It is clear that an increase in organizational performance greatly influences by ISO 9001 implementation and a quality culture as a mediating variable. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2203304 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2203304 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2203304 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2220513_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: George Nyantakyi Author-X-Name-First: George Author-X-Name-Last: Nyantakyi Author-Name: Francis Atta Sarpong Author-X-Name-First: Francis Author-X-Name-Last: Atta Sarpong Author-Name: Philip Adu Sarfo Author-X-Name-First: Philip Author-X-Name-Last: Adu Sarfo Author-Name: Nneka Uchenwoke Ogochukwu Author-X-Name-First: Nneka Author-X-Name-Last: Uchenwoke Ogochukwu Author-Name: Winnifred Coleman Author-X-Name-First: Winnifred Author-X-Name-Last: Coleman Title: A boost for performance or a sense of corporate social responsibility? A bibliometric analysis on sustainability reporting and firm performance research (2000-2022) Abstract: Recently, there has been a growing concern regarding the impact of businesses on the environment and society and the pursuit of profit maximization. The current scenario has led to increased attention toward ESG disclosure and sustainability reporting and their probable impact on the performance of firms. Consequently, ESG disclosure and sustainability reporting have emerged as captivating subjects within corporate governance literature. Through a comprehensive review, this study aims to explore the current trends and patterns in sustainability reporting and ESG disclosure and their effects on firm performance. A dataset spanning 23 years (2000 to 2022) was compiled to conduct this analysis, comprising 656 scholarly publications obtained from the Web of Science. Utilizing the VOSViewer software, various bibliometric analyses were performed, including co-authorship, citation, cartography, and bibliographic coupling. The study’s findings indicate an average annual publication growth rate of 50.43% since 2010. However, despite this publication volume increase, most studies were conducted in developed countries like Italy, England, the USA, and China. The results of the keyword cluster analysis highlight sustainability and sustainability reporting as prominent research themes. In contrast, keywords like greenwashing and climate change were found to be less prevalent. Regarding the focus of the studies, the majority concentrated on analyzing the nexus between ESG disclosure, sustainability reporting, and firm performance regarding firm value and leverage, with a sizeable proportion exploring the impact of board diversity and gender diversity. The study also established a low link between sustainability reporting and firm performance. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2220513 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2220513 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2220513 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2246739_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Retno Astuti Author-X-Name-First: Retno Author-X-Name-Last: Astuti Author-Name: Luki Hidayati Author-X-Name-First: Luki Author-X-Name-Last: Hidayati Title: How might blockchain technology be used in the food supply chain? A systematic literature review Abstract: The complexity of the food supply chain necessitates the implementation of traceability systems. The traceability system optimized the food supply chain management. Blockchain technology promises a new distributed ledger, which provides various uses by solving several traceability issues. Unfortunately, the present study does not completely address the use, opportunities, and challenges of blockchain technology in the food supply chain. Therefore, this study investigates the general knowledge regarding blockchain technology (the concept, features, and type of blockchain) and its use in the food supply chain. The findings of this study assist in gaining a better understanding and information regarding how to strengthen the traceability system in the food supply chain by optimizing the use of blockchain technology. The findings confirmed that the use of blockchain technology in the food supply chain was primarily for traceability, with public/private blockchain assisting as a popular platform. The transaction data is about the product origin information, transaction information, and product label information. The use of blockchain in the food supply chain has the benefit of enhancing food supply chain traceability and transparency. The challenges are the need for significant financial, human resources, and infrastructure investment, limited technical knowledge of stakeholders, significant product changes, the rapid development of the global supply chain, the potential for data manipulation, and policy change. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2246739 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2246739 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2246739 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2215076_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Khoa Dang Duong Author-X-Name-First: Khoa Dang Author-X-Name-Last: Duong Author-Name: Phuong Mai Duong Tran Author-X-Name-First: Phuong Mai Duong Author-X-Name-Last: Tran Author-Name: Phung Y Ngoc Nguyen Author-X-Name-First: Phung Y Ngoc Author-X-Name-Last: Nguyen Author-Name: Ha Pham Author-X-Name-First: Ha Author-X-Name-Last: Pham Title: How do funding diversity and non-performing loans affect bank performance in different economic cycles? Abstract: This paper aims to study the impacts of bank funding diversity, non-performing loans (NPLs), and business cycles on bank performance. We employ Fixed Effect Models and the two-step system Generalized Method of Moments to examine a sample of 37 Vietnamese banks from 2005 to 2020. Our findings report that a one percentage point increase in the funding diversity index empowers ROA by 0.031 percentage points. Our results indicate that one positive standard deviation of real GDP from the trend calculated by the Hodrick-Prescott filter increases the ROA by 0.004 percentage points. However, a percentage point increase in non-performing loans reduces ROA by 0.075 percentage points. Our findings are also robust in various proxies of bank performance, economic cycles, and FED interest rate cycles. The findings help determine the optimal funding strategy for policymakers and bank managers. These findings suggest that bank managers develop long-term credit policies to control NPLs, improving sustainable performance. Regulators closely monitor macroeconomic factors to maintain banking stability in different economic stages. Our findings align with the diversification theory, trade-off theory, and prior literature. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2215076 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2215076 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2215076 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2229105_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hamid Ghazi H Sulimany Author-X-Name-First: Hamid Ghazi H Author-X-Name-Last: Sulimany Title: Ownership structure and audit report lag of Saudi listed firms: A dynamic panel analysis Abstract: This study investigates the impact of ownership structure on firms’ audit report lag. The research sampled 102 Saudi non-financial listed companies’ data from 2012 to 2021. The data was analysed using a generalised method of moments (GMM) framework. The findings significantly suggest that as managerial ownership rises, audit delay may increase. However, family and institutional ownership may enhance the financial reporting timeliness of the firms. Also, the results demonstrate that government ownership appears insignificant in determining the firms’ audit delay. The outcome of this study implies that in the Saudi context, family and institutional monitoring seems to be an effective control mechanism that may force managers to embrace the timely disclosure of financial reports. Policymakers and investors may find the research outcome helpful in understanding additional factors influencing audit report lag. Thus, reducing the financial reporting lag may mitigate information asymmetry, thereby enhancing investors’ confidence. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2229105 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2229105 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2229105 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2238124_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shemelis Kebede Hundie Author-X-Name-First: Shemelis Kebede Author-X-Name-Last: Hundie Author-Name: Daniel Tadesse Tulu Author-X-Name-First: Daniel Tadesse Author-X-Name-Last: Tulu Title: Determinants of financial inclusion gender gap in Ethiopia: Evidence from decomposition analysis Abstract: In Ethiopia, the gender gap in financial inclusion is high, and the effect of socioeconomic variables on the gap is not well investigated. The main objective of this study is to investigate determinants of the financial inclusion gender gap in Ethiopia using the World Bank’s Global Findex database from 2017. Different decomposition techniques were employed to examine the effect of socioeconomic characteristics of individuals on the financial inclusion gender gap. The finding shows a statistically significant gender gap in all indicators of financial inclusion under study in Ethiopia. More specifically, males are 6.3%, 7%, 9.8%, 8.4 %, and 5.8% more likely to have a formal account, formal saving, formal borrowing, emergency fund, and debit card ownership, respectively. The result from the Daymont and Andrisani approach reveals that differences in socioeconomic characteristics between males and females explain the gender gap in formal saving, formal account ownership, debit card ownership, and emergency fund, while the gap in formal borrowing is attributed to differences in returns to these characteristics. Besides, the observed gender gap in all indicators of financial inclusion is explained by gender disparity in commitment in financial markets. Age, income, education, employment, and mobile ownership are determinants of the gender gap in financial inclusion in Ethiopia. Being older, more educated, employed, and having mobile, and wealthier favor financial inclusion, with age, employment, and education having a greater effect. Gender mainstreaming in economic activities to increase income, employment opportunities, and education for females to bridge the gender gap in financial inclusion is important. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2238124 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2238124 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2238124 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2234149_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nila Firdausi Nuzula Author-X-Name-First: Nila Firdausi Author-X-Name-Last: Nuzula Author-Name: Sri Mangesti Rahayu Author-X-Name-First: Sri Mangesti Author-X-Name-Last: Rahayu Author-Name: Asih Marini Wulandari Author-X-Name-First: Asih Marini Author-X-Name-Last: Wulandari Title: What factors lead companies to release intellectual capital disclosure? Evidence from Indonesian manufacturers Abstract: The study examined the impact of firm size and ownership structure on the comprehensiveness of intellectual capital disclosures (ICDs) using manufacturer companies listed on the Indonesia Stock Exchange during 2014–2021. The article applied partial least squares and found that firm size and ownership structure are significant in creating ICDs; however, the directions are negative. The availability of resources to create and issue more information about ICDs varies. The study also found that institutional shareholders that dominate the ownership structure could not take their potential role to supervise and encourage managers to improve ICDs. Next, the result shows that Indonesian-listed manufacturing companies rely more on short-term debt. Consequently, Leverage does not affect ICDs since the debt lenders have less intention to interfere with the managers’ performance in managing and reporting annual ICDs. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2234149 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2234149 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2234149 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2219415_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Pham Thi Phuong Dung Author-X-Name-First: Pham Thi Author-X-Name-Last: Phuong Dung Author-Name: Ho Minh An Author-X-Name-First: Ho Author-X-Name-Last: Minh An Author-Name: Pham Quoc Huy Author-X-Name-First: Pham Quoc Author-X-Name-Last: Huy Author-Name: Nguyen Le Dinh Quy Author-X-Name-First: Nguyen Le Author-X-Name-Last: Dinh Quy Title: Understanding the startup’s intention of digital marketing’s learners: An application of the theory of planned behavior (TPB) and technology acceptance method (TAM) Abstract: Due to its low entry barrier, minimal overhead, and high return on investment, digital marketing has become more popular among startups, small and medium-sized enterprises as well as all businesses. There is a high need for workers skilled in Digital Marketing, so it is no surprise that schools are vying for students with an interest in this area. In this study, we will look at how students of digital marketing feel about the goals of startups, using data from recent studies to help us draw conclusions. The findings indicate that there is a strong positive relationship between startups’ propensity to use digital marketing tools and their intended behavior, which has a positive effect on their intention to launch a business. The results also support the theoretical hypotheses of the Technology Acceptance Model (TAM), as entrepreneurs’ propensity to use digital marketing tools has a direct impact on their intention to launch a business. Consistent with recent research, these findings indicate that the level of adoption of technological innovations can predict people’s intent to act in particular ways. This study offers insights for entrepreneurs and policymakers seeking to promote entrepreneurship by maximizing the potential of digital marketing tools.Based on theory of planned behavior (TPB) and the technology acceptance model (TAM), this research has also helped bring to light the role of normative influence and behavioral control in shaping entrepreneurs’ intention. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2219415 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2219415 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2219415 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2234152_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Paul Hammond Author-X-Name-First: Paul Author-X-Name-Last: Hammond Author-Name: Mustapha Osman Opoku Author-X-Name-First: Mustapha Osman Author-X-Name-Last: Opoku Author-Name: Paul Adjei Kwakwa Author-X-Name-First: Paul Adjei Author-X-Name-Last: Kwakwa Author-Name: Daniel Berko Author-X-Name-First: Daniel Author-X-Name-Last: Berko Title: Comparison of going concern models with and without corporate governance Abstract: This study examines the effectiveness of going-concern prediction models by comparing models that incorporate corporate governance variables with models based solely on financial ratios. The aim was to compare the predictive power of going-concern models that combine corporate governance variables and corporate reporting ratios with models that used only financial ratios. Utilising secondary data obtained from published annual financial statements from 15 Ghanaian, 10 Nigerian, and 10 South African banks, we developed two logistic models: one comprising financial variables alone and another integrating both financial and corporate governance variables. The findings demonstrate that models incorporating corporate governance outperform those relying solely on financial ratios. Among the financial ratios, working capital to total assets and retained earnings to net profit emerged as significant predictors of going concern. Additionally, two corporate governance variables, namely board size and board independence, displayed contrasting relationships with the going concern. Board independence exhibited a direct relationship, while board size demonstrated an inverse association. This research contributes to the existing body of knowledge by providing stakeholders in financial institutions with robust models for measuring and predicting the firms’ going-concern position. We recommend incorporating corporate governance variables alongside financial ratios in the development of going-concern models to enhance their predictive capabilities. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2234152 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2234152 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2234152 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2210891_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ákos Tóth-Pajor Author-X-Name-First: Ákos Author-X-Name-Last: Tóth-Pajor Author-Name: Zsolt Bedő Author-X-Name-First: Zsolt Author-X-Name-Last: Bedő Author-Name: Vivien Csapi Author-X-Name-First: Vivien Author-X-Name-Last: Csapi Title: Digitalization in entrepreneurship education and its effect on entrepreneurial capacity building Abstract: Entrepreneurship education, the process of knowledge, skill, competency, and attitude development, aims to maximize the effectiveness of the entrepreneurial capacity building. The pandemic boosted the digital transformation of higher education and brought the online incubation platform NETMIB to life. This paper introduces this unique platform solution and utilizes online opportunities for skill and attitude assessment. An online survey-based research method was applied, and an online Entrepreneurial Orientation (EO) Index was developed as a valid scale for measuring entrepreneurial attitudes in online incubation programs. Based on the findings, student idea owners in the online incubation process have a significantly higher propensity to engage in business activities and a stronger desire for independence and achievement. The findings of this paper can contribute to the targeting and development of educational interventions in the incubation programs, and the online EO Index can be a useful tool among the performance measures of various incubation programs.Summary: Entrepreneurship education, the process of knowledge, skill, competency, and attitude development, aims to maximize the effectiveness of the entrepreneurial capacity building. The pandemic boosted the digital transformation of higher education and brought the online incubation platform NETMIB (Network of multidisciplinary ideation and business model generation) to life. This paper introduces this unique platform solution of online incubation and utilizes online opportunities for skill and attitude assessment. Since education aims to influence entrepreneurial capacity, measured by attitudes, the paper develops a self-assessment tool for online entrepreneurship education. Hypothesizes that there are significant differences in the attitudes of the members according to their role in the online incubation process. An online survey-based research method was used, and an entrepreneurial attitude construct was created concerning the member’s desire for innovation, personal control, achievement, and self-esteem. Based on the findings, student idea owners in the online incubation process have a significantly higher propensity to engage in business activities and a stronger desire for independence and achievement. The findings of this paper contribute to the targeting and development of educational interventions in incubation programs, and the online Entrepreneurial Orientation Index can be a useful tool among the performance measures of various incubation programs. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2210891 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2210891 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2210891 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2238394_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hazza Abdulla Author-X-Name-First: Hazza Author-X-Name-Last: Abdulla Author-Name: Tamer Elshandidy Author-X-Name-First: Tamer Author-X-Name-Last: Elshandidy Title: Do governance factors affect the effectiveness of risk management disclosure in UAE banks? Abstract: This paper examines the impact of governance factors on the effectiveness of credit, market, operational, and aggregate risk disclosures in banks. The study measures the effectiveness of risk management disclosure by assessing the level of compliance with local and international banking regulations in the UAE. By controlling for year-fixed effects and other bank-level factors, the empirical analysis reveals that the influence of governance factors on the effectiveness of risk management disclosure varies depending on the type of risk being addressed (credit, market, operational, and aggregate). Moreover, the paper distinguishes between two prominent banking models, Islamic and Conventional, in line with the UAE’s banking landscape. The results indicate that differences in the effectiveness of risk management disclosure are observed mainly in the context of market risk between Islamic and Conventional banks. These findings hold significant practical implications not only within the UAE but also beyond its borders. By understanding the key governance factors that impact risk management disclosures, banks in the UAE can enhance their risk management practices and compliance with regulations. The insights gained from this paper can guide policymakers, regulators, and industry practitioners in implementing measures to improve risk management effectiveness. Furthermore, the results contribute to the broader academic literature on risk management and governance in the banking sector, offering valuable knowledge for researchers and scholars worldwide. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2238394 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2238394 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2238394 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2218685_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bani Alkausar Author-X-Name-First: Bani Author-X-Name-Last: Alkausar Author-Name: Yanuar Nugroho Author-X-Name-First: Yanuar Author-X-Name-Last: Nugroho Author-Name: Alfiyatul Qomariyah Author-X-Name-First: Alfiyatul Author-X-Name-Last: Qomariyah Author-Name: Ari Prasetyo Author-X-Name-First: Ari Author-X-Name-Last: Prasetyo Title: Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3 Abstract: This study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between corporate governance and tax aggressiveness. The findings provide evidence of agency conflicts between companies and tax authorities. A corporate governance mechanism can improve the quality of corporate financial reporting. The result also illustrates how corporate governance affects the actions of corporate tax aggressiveness at various levels by using regression quantile analysis. It is believed that corporate companies with high levels of aggressiveness will make the mechanism of corporate governance in the company to be more effective. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2218685 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2218685 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2218685 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2220479_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jiménez Victor Author-X-Name-First: Jiménez Author-X-Name-Last: Victor Author-Name: Afonso Paulo Author-X-Name-First: Afonso Author-X-Name-Last: Paulo Title: Transaction costs in healthcare: empirical evidence from Portuguese hospitals Abstract: Transaction Cost Economics has been used in the healthcare context to discuss the make-or-buy dichotomy, focusing on minimizing production or governance costs, respectively. Nevertheless, it is important to recognize that there are other relevant costs, which influence these decisions in health care. Thus, the purpose of this research project was to study such additional variables which may significantly influence the dynamics of transaction costs in hospitals. Semi-structured interviewing was used to collect the data, complemented by some document analysis and observation in the visits made to the hospitals studied. The interviews were conducted during a period of three months, with directors and administrators of four Portuguese hospitals. A deeper study was developed in one of the hospitals where it was possible to get information from additional interviews and documents. Two important findings should be highlighted. Firstly, the internal transaction costs derived from the hospital’s own internal contracting process which generates retention costs of medical personnel and costs of control of the internal contract itself. Secondly, they were studied the intangible costs, particularly those related to the decision of carrying out a process that could deteriorate the patient’s health or her/his critical situation, making the total cost, including treatment and possible re-hospitalizations higher than the cost of having treated the patient internally since the initial cost was considered greater than treating the patient outside hospital facilities. These variables should be considered when studying or using TCE in hospitals, complementing and extending the traditional framework as it is discussed here. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2220479 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2220479 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2220479 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2211370_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ahmad Kalbouneh Author-X-Name-First: Ahmad Author-X-Name-Last: Kalbouneh Author-Name: Khaled Aburisheh Author-X-Name-First: Khaled Author-X-Name-Last: Aburisheh Author-Name: Loona Shaheen Author-X-Name-First: Loona Author-X-Name-Last: Shaheen Author-Name: Qasem Aldabbas Author-X-Name-First: Qasem Author-X-Name-Last: Aldabbas Title: The intellectual structure of sustainability accounting in the corporate environment: A literature review Abstract: The paper focuses on a current study on sustainable accounting as well as potential future research issues. 679 publications dealing with sustainable accounting produced between 2003 and 2022 were assessed using a bibliometric and visualization tool for the Web of Science cor collection database and viewer-based literature. The study looks at cluster analysis, all-keyword co-occurrence analysis, and bibliographic coupling mapping. This study allows us to suggest future research directions that may be beneficial in reflecting on the major influence that technology will have on the expansion of sustainable accounting in a business. The survey identified four major research trends in accounting for sustainability: reporting and disclosure, sustainability as part of management control systems, accounting and environmental management, stakeholder involvement and accountability, sustainability and business social responsibility. Education and Information Sharing About Sustainable Accounting, Green Sustainable Accounting, Technology Usage in Sustainable Accounting, Including AI, Big Data, and IoT, and ESG: Sustainable Accounting. This report presents a thorough examination of research trends in the intersection of sustainable accounting, as well as prospective research directions. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2211370 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2211370 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2211370 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2242174_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ardianto Ardianto Author-X-Name-First: Ardianto Author-X-Name-Last: Ardianto Author-Name: Nadia Anridho Author-X-Name-First: Nadia Author-X-Name-Last: Anridho Author-Name: Agnes Aurora Ngelo Author-X-Name-First: Agnes Aurora Author-X-Name-Last: Ngelo Author-Name: Wulandari Fitri Ekasari Author-X-Name-First: Wulandari Fitri Author-X-Name-Last: Ekasari Author-Name: Imran Haider Author-X-Name-First: Imran Author-X-Name-Last: Haider Title: Internal audit function and investment efficiency: Evidence from public companies in Indonesia Abstract: This study examines the relationship between internal audit functions and investment efficiency. We want to test the involvement of internal audit functions in corporate strategic management decisions like investment efficiency. This study employs all non-financial public listed on the Indonesia Stock Exchange from 2016 to 2019, and we obtained 1,360 firm-year observations. We discover that the internal audit function negatively affects corporate investment efficiency. This implies that the internal audit function has a minor role in giving value-added service regarding investment decisions in the context of listed public companies in Indonesia. Our result is robust to the endogeneity test of Heckman Two-Stages regression. Therefore, in the context of corporate strategic decisions like investment efficiency, we document that the internal audit function does not efficiently enhance the efficiency of corporate investment decisions in the setting of Indonesian public companies. We expect this result to improve the insight regarding the internal audit function in Indonesia and encourage the practice of internal audit function in Indonesian publicly listed companies to increase their efficiency in performing their consulting role for giving value-added service to management, especially in terms of investment decisions. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2242174 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2242174 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2242174 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2228553_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Azeez Olasunkanmi Ojo Author-X-Name-First: Azeez Olasunkanmi Author-X-Name-Last: Ojo Author-Name: Saheed Akande Shittu Author-X-Name-First: Saheed Akande Author-X-Name-Last: Shittu Title: Value Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria Abstract: This study examines VAT compliance factors among SMEs in Nigeria. Specifically, the study assesses the influence of Taxpayer Perception and Attitudes (TPA), Organizational Characteristics (OC), Tax Compliance Cost (TCC), VAT Implementation Efficacy (VIE), revenue, profit, employees, customers, and SMEs size on VAT compliance among SMEs in Nigeria. Using both primary and secondary data in the study population comprised all registered SMEs in Nigeria. The study used a sample of 3,600 SMEs to carry out the analysis. Also, given a total of 18,000 observations, a panel data set of 3,600 SMEs from the years 2018 to 2022 was chosen from the financial records of SMEs. The results indicate that TPA, OC, TCC, and VIE influence VAT compliance. Furthermore, the study discovered that revenue has a positive but not significant effect on VAT compliance. More so, the size and level of profit generated have a positive and significant influence on VAT compliance by SMEs. However, a number of employees and customers have no significant effect on VAT compliance by SMEs. The study contributes to the existing body of knowledge by combining both qualitative and quantitative approaches on this subject and will assist researchers and practitioners in assessing the influence of VAT compliance among SMEs. Hence, policymakers and tax authorities should incorporate these factors in order to improve tax compliance among SMEs in Nigeria, which will eventually boost revenue generation. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2228553 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2228553 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2228553 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2225808_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Emmanuel Asafo-Adjei Author-X-Name-First: Emmanuel Author-X-Name-Last: Asafo-Adjei Author-Name: Zulaiha Hamidu Author-X-Name-First: Zulaiha Author-X-Name-Last: Hamidu Author-Name: Kassimu Issau Author-X-Name-First: Kassimu Author-X-Name-Last: Issau Author-Name: Baba Adibura Seidu Author-X-Name-First: Baba Adibura Author-X-Name-Last: Seidu Author-Name: Anokye M. Adam Author-X-Name-First: Anokye M. Author-X-Name-Last: Adam Title: The dark and bright side of network complexity: Novel insights from an asymmetric supply chain recovery and disruption approach Abstract: Recent studies have conceptualized the potential for a dark and bright perspective of network complexity in relation to supply chain disruption and resilience respectively. Few empirical studies have been conducted on the relationship among supply chain network complexity, supply chain disruption and supply chain resilience. However, prior studies have not yet investigated how different measures of network complexity relate to both resilience strategies and disruption. The current study, therefore, examines the dark and bright side of supply chain network complexity dimensions using supply chain disruption (SCD) and three supply chain resilience (SCR) strategies (collaboration, flexibility and redundancy) as endogenous variables. The dimensions of the supply chain network complexity utilised in this study are—supply complexity (SNC), customer complexity (CNC), and logistics complexity (LNC) whereas the three SCR strategies considered included; collaboration, flexibility and redundancy. The study uses PLS-SEM and a sample of 690 manufacturing firms in Accra Metropolis. Results show that supply complexity has a positive relationship with both disruption and resilience strategies, while customer complexity is only related to disruption, and logistics complexity is related to all resilience strategies. The study provides theoretical, practical, and political implications. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2225808 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2225808 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2225808 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2237270_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bernardinus Maria Purwanto Author-X-Name-First: Bernardinus Maria Author-X-Name-Last: Purwanto Author-Name: Rokhima Rostiani Author-X-Name-First: Rokhima Author-X-Name-Last: Rostiani Author-Name: Yulia Arisnani Widyaningsih Author-X-Name-First: Yulia Arisnani Author-X-Name-Last: Widyaningsih Author-Name: Ignasius Radix A.P. Jati Author-X-Name-First: Ignasius Radix A.P. Author-X-Name-Last: Jati Title: Bulk food purchase: The effect of food package waste literacy, a deontic perspective of justice, anticipated emotions, and subjective norms Abstract: This study aims to understand the forming mechanism of intention to buy bulk food at a bulk store. We examine the influence of positive and negative anticipated emotions and subjective norms on such intention. Further, we also investigate how anticipated emotions are influenced by a deontic perspective of justice and food package waste literacy. We conducted an online survey involving 301 respondents who had no prior experience of buying bulk food at a bulk store. Utilizing PLS-based structural equation modeling, we found that positive anticipated emotions and subjective norms directly influence intention. Further, we also found food package waste literacy to influence moral outrage, moral responsibility, and moral accountability which then partially influence positive and negative anticipated emotions. These findings contribute to the discussion of the dual mechanism to increase individual intention to buy bulk food at a bulk store. The positive approach suggests that literacy, a deontic perspective of justice, and positive anticipated emotions significantly influence intention. The stricter approach suggests the intensified influence of relevant others directly affects intention. These findings provide further guidance for government to increase environmental, specifically food package waste, literacy and to facilitate a community of practice to promote a positive view of pro-environmental behavior. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2237270 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2237270 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2237270 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2236836_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ibrahim Nandom Yakubu Author-X-Name-First: Ibrahim Nandom Author-X-Name-Last: Yakubu Author-Name: Seydou Oumarou Author-X-Name-First: Seydou Author-X-Name-Last: Oumarou Title: Boardroom dynamics: The power of board composition and gender diversity in shaping capital structure Abstract: This study investigates the impact of board composition and gender diversity on capital structure using a dataset comprising 30 publicly traded Ghanaian firms from 2008 to 2018. By employing the system generalized method of moments (GMM) as the analytical technique and controlling for firm size and profitability, the study unveils several noteworthy findings. Firstly, the presence of inside directors demonstrates a significant negative influence on leverage, aligning with the principles of agency theory, suggesting that inside directors with privileged access to internal information adopt a cautious approach to debt financing to minimize conflicts between managers and shareholders. Secondly, the positive and significant effect of independent or outside directors on leverage syncs with resource dependency theory, implying that these directors bring valuable expertise and perspectives to firms’ capital structure decisions. Surprisingly, the study reveals that gender diversity on boards exerts a significant positive impact on leverage, supporting resource dependency theory, as gender-diverse boards enhance a firm’s reputation and attractiveness to lenders. Moreover, firm size demonstrates a negative and significant effect on leverage, indicating that larger firms possess greater access to internal financing sources, reducing reliance on external debt. Overall, the study underscores the importance of carefully considering board composition for optimal capital structure decisions, highlighting the benefits of maintaining a balance between inside and outside directors and promoting gender diversity on boards for improved decision-making and enhanced firm value. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2236836 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2236836 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2236836 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2232592_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Heini Pensar Author-X-Name-First: Heini Author-X-Name-Last: Pensar Author-Name: Rebekah Rousi Author-X-Name-First: Rebekah Author-X-Name-Last: Rousi Title: The resources to balance – Exploring remote employees’ work-life balance through the lens of conservation of resources Abstract: The aim of this study is to investigate how employees’ work-life balance (WLB) can be supported by various resources, and what mechanisms steer the use of these resources to achieve WLB. The research is based on the Conservation of Resources (COR) theory and a multidimensional balance construct by Casper et al. (2018). Through thematic analysis of 89 semi-structured interviews with remote workers, the study identified three key resources that support employees’ ability to maintain WLB: flexible work arrangements, autonomous work, and time saving. More importantly, the results revealed that employees’ use of these resources is steered by their self-efficacy, as well as experiences of trust from their supervisors. The study contributes to work-family research by providing a comprehensive understanding of the balance construct and how it can be supported in the remote working context. The findings emphasize the importance of promoting employees’ agency in building WLB with enhancement of individuals’ self-efficacy. It is suggested that employers should ensure that supervisors facilitate rather than hinder this process. Therefore, it is important to establish common principles for work-life support to avoid discrepancies in support based on individual supervisors’ judgments and personal preferences. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2232592 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2232592 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2232592 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2208425_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thanh Huu Vu Author-X-Name-First: Thanh Author-X-Name-Last: Huu Vu Author-Name: Trung Thanh Ngo Author-X-Name-First: Trung Author-X-Name-Last: Thanh Ngo Title: Bank capital and bank stability: The mediating role of liquidity creation and moderating role of asset diversification Abstract: Regulators and managers in the banking sector prioritize the banking system’s stability and safety to limit risks, shocks, and potential losses. This study reveals why a bank is more or less stable via bank capital, liquidity creation, and asset diversification. We form a structural model in which bank capital affects stability through liquidity creation, and asset diversification moderates the relationship between liquidity and stability of banks. We employ a moderated mediation model and the Partial Least Squares Structural Equation Modeling (PLS-SEM) with panel data on 27 commercial banks publicly listed in Vietnam from 2014 to 2021. Surprisingly, the empirical results show that raising bank capital reduces liquidity creation while lowering liquidity creation increases bank stability. Thus bank capital has a positive impact on stability via the mediating role of liquidity creation. Moreover, the relationship between liquidity creation and bank stability is moderated by “asset diversification”. Higher asset diversification mitigates the detrimental impact of liquidity creation on bank stability and vice versa. Finally, this study recommends using bank capital, liquidity creation, and asset diversification to bolster bank stability. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2208425 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2208425 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2208425 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2211218_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Cam Thuy Author-X-Name-First: Nguyen Author-X-Name-Last: Cam Thuy Author-Name: Luong Van Dat Author-X-Name-First: Luong Author-X-Name-Last: Van Dat Author-Name: Do Phu Dong Author-X-Name-First: Do Phu Author-X-Name-Last: Dong Author-Name: Vu Thuy Linh Author-X-Name-First: Vu Thuy Author-X-Name-Last: Linh Author-Name: Doan Ngoc Thang Author-X-Name-First: Doan Ngoc Author-X-Name-Last: Thang Title: Is digital transformation a barrier to export reduction during COVID-19? The case of a developing country Abstract: This paper investigates the impact of digital transformation on export reduction during COVID-19 by using unique data from Vietnamese manufacturing firms. Digital transformation reflects whether firms had already introduced digital technology before the COVID-19 outbreak or started using digital technology during the COVID-19 outbreak. Meanwhile, an export reduction is a partial de-internationalization in which firms decrease overseas sales. Estimation results from the instrumental variable probit method show that digital transformation has a negative effect on the probability of export reduction. This effect becomes particularly strong for micro, small and medium enterprises. Our findings have managerial implications for firm managers. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2211218 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2211218 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2211218 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2212500_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yaw Ndori Queku Author-X-Name-First: Yaw Author-X-Name-Last: Ndori Queku Author-Name: Baba Adibura Seidu Author-X-Name-First: Baba Author-X-Name-Last: Adibura Seidu Author-Name: Thompson Aneyire Kubaje Author-X-Name-First: Thompson Author-X-Name-Last: Aneyire Kubaje Author-Name: Kwakye Boateng Author-X-Name-First: Kwakye Author-X-Name-Last: Boateng Author-Name: Emmanuel Antwi-Agyei Author-X-Name-First: Emmanuel Author-X-Name-Last: Antwi-Agyei Author-Name: Theophilus Apeku Author-X-Name-First: Theophilus Author-X-Name-Last: Apeku Author-Name: Kenneth Yamoah Author-X-Name-First: Kenneth Author-X-Name-Last: Yamoah Title: IFRS adoption and tax revenue performance in Africa: does Africa need tax-targeted IFRS reforms? Abstract: This paper examines the sensitivity of tax revenue performance to IFRS adoption in Africa and the implication for tax policy. The study investigated how IFRS adoption affects the level of tax revenue performance in Africa. This study is one of the foundational studies, which has investigated IFRS adoption and tax revenue performance at both macro and cross-country levels. This approach presents better inclusive evidence to support tax reforms and provides the basis to validate tax regulatory apprehensions and suspicions of the adverse impact of IFRS adoption. The paper uses data from six African countries: Botswana, Ghana, Namibia, Nigeria, Sierra Leone, and South Africa for the analyses. The data are sourced from World Bank, International Monetary Fund, and Organisation for Economic Co-operation and Development (OECD). Annualised data from 1996 to 2020 are used. The paper employs Pooled Mean Group (PMG) as the primary estimator and is validated by Panel Dynamic Ordinary Least Square (DOLS). The results showed that IFRS adoption could pose a significant risk to tax revenue mobilisation in Africa as evident by the significant negative long-run estimates. The results further revealed short-run positive IFRS effects. This is affirmed by the country-level analyses and trajectory of tax revenue performance across the sample periods of 1996 to 2020 for the selected countries during the pre- and post-IFRS era. It is therefore safe for African countries to pursue tax-targeted IFRS reforms to minimise the possible adverse effect of IFRS on tax revenue. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2212500 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2212500 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2212500 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2207886_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Emmanuel Kofi Penney Author-X-Name-First: Emmanuel Kofi Author-X-Name-Last: Penney Author-Name: Anthony Owusu-Ansah Author-X-Name-First: Anthony Author-X-Name-Last: Owusu-Ansah Author-Name: Godfred Amewu Author-X-Name-First: Godfred Author-X-Name-Last: Amewu Author-Name: Randolph Nsor-Ambala Author-X-Name-First: Randolph Author-X-Name-Last: Nsor-Ambala Title: Do firms operating in a shared institutional environment have similar sustainability disclosure practices? A comparative analysis of multinational and locally listed firms in Africa Abstract: This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in Africa listed in Western economies and firms exclusively listed on the African stock exchange, using the Global Reporting Initiative (GRI) CSR checklist. Interpretive content analysis was conducted on the website publications and relevant reports of 135 firms listed on African stock exchanges. Non-parametric(Mann-Whitney U and Cohen d test) analyses were applied to check for significant differences between the mean scores of Western-listed firms and locally listed firms operating in African countries. The study’s findings indicate (1) a Low CSR disclosure rate and (2) no significant CSR disclosure difference between exclusively African market-listed firms and multinationals. Multinationals do not lead in sustainability reporting. The finding of this study is a proposal for emerging economies to strengthen institutions and make them independent. The findings further encourage regulators and policymakers to question, with utmost importance, why the sophisticated propitious sustainability initiatives and reporting of Western economies are not practised in the developing world. Unlike previous studies, the current research uses Institutional Theory to compare CSR disclosure tendencies of environmentally Sensitive Industries (ESI) in which environmental policies seemingly make sustainability reporting quasi-mandatory. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2207886 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2207886 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2207886 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2207693_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yordying Thanatawee Author-X-Name-First: Yordying Author-X-Name-Last: Thanatawee Title: Institutional ownership and cost of debt: evidence from Thailand Abstract: This article aims to investigate whether institutional investors aid in lowering the cost of debt using a sample of 311 nonfinancial firms listed on the Stock Exchange of Thailand (SET) over 2011–2020. All data were obtained from the SETSMART database. Controlling for firm characteristics, industry effect, and year effect, we analyze the link between institutional ownership and the cost of debt using pooled ordinary least squares and fixed effects models and find that institutional ownership has a negative relationship with the cost of debt in both models. The fixed effects model also shows that profitability, growth potential, and operating cash flow negatively affect the cost of debt while financial leverage and asset tangibility positively affect the cost of debt. Additionally, the dynamic GMM model indicates that the connection between institutional holdings and debt expenses is significantly negative. Overall, the results suggest that institutional investors provide effective oversight that decreases conflicts between management and lenders, ultimately cutting the cost of borrowing for listed companies in Thailand. In addition, our supplementary analysis suggests that institutional investors must possess a sizeable proportion of shares (at least 23%) to actively perform monitoring duties. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2207693 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2207693 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2207693 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2225818_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name:   Asrori Author-X-Name-First:   Author-X-Name-Last: Asrori Author-Name: Hasan Mukhibad Author-X-Name-First: Hasan Author-X-Name-Last: Mukhibad Author-Name: Ahmad Nurkhin Author-X-Name-First: Ahmad Author-X-Name-Last: Nurkhin Title: Economic consequence of social and environmental concern in Islamic bank – Do COVID-19 pandemic matter? Abstract: Islamic banks should care about social and environmental issues. However, the economic consequence of social and environmental concerns is still being debated. This study aims to prove the role of economic consequences of social and environmental concerns and market competition on financial performance. Based on the system-oriented view, the entity is assumed to be influenced by, and in turn, to have an influence upon, the society in which it operates, including the crisis due to the COVID-19 pandemic, which had an impact on bank operations. Based on this argument, this research aims to examine the role of the COVID-19 pandemic in the relationship between social and environmental concerns and market competition on financial performance. This study uses hand-collected data on the annual reports of 14 full-flagged Islamic banks (IBs) in Indonesia between 2009 and 2021. Data were analyzed using GLS regressions with robust standard errors. This study showed that social and environmental concerns and market competition did not affect financial performance. Therefore, the COVID-19 pandemic plays a major role in the extent to which social and environmental concerns affect financial performance. The findings suggest that directors should increase the effectiveness of the distribution of social funds to improve financial performance. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2225818 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2225818 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2225818 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2210353_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Klenam Korbla Ledi Author-X-Name-First: Klenam Korbla Author-X-Name-Last: Ledi Author-Name: Enya Ameza – Xemalordzo Author-X-Name-First: Enya Author-X-Name-Last: Ameza – Xemalordzo Title: Rippling effect of corporate governance and corporate social responsibility synergy on firm performance: The mediating role of corporate image Abstract: There is a lack of consensus on how corporate governance and CSR relationships manifest across different institutional contexts especially within emerging economies, despite the wealth of available studies on the two concepts. The purpose of this study is to examine the relationship between corporate governance and corporate social responsibility as well as their effect on the performance of manufacturing firms via corporate image. The quantitative approach was used to collect data from a sample of 328 top executives of selected manufacturing firms in Ghana using the purposive sampling technique. The data collected was analyzed using AMOS and Process Macro. The study found that corporate governance has a high tendency to catalyze corporate social responsibility performance. The study further revealed that good corporate governance practices enhance both corporate image and performance of firms. Corporate social responsibility was also found to have a significant positive relationship with both corporate image and performance of manufacturing firms. The study further illuminated that corporate governance and corporate social responsibility have an indirect effect on firm performance through corporate image. The study has demonstrated how corporate governance and corporate social responsibility synergistically impact the performance of manufacturing firms. The study helps advance knowledge on the synergy and convergence of CSR and corporate governance interfaces and offers rich insight into the corporate governance and CSR puzzles within the context of the emerging economy. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2210353 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2210353 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2210353 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2208704_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Daniel Johanson Author-X-Name-First: Daniel Author-X-Name-Last: Johanson Author-Name: Sandra Lepp Author-X-Name-First: Sandra Author-X-Name-Last: Lepp Author-Name: Adnan Abbas Author-X-Name-First: Adnan Author-X-Name-Last: Abbas Author-Name: Dag Øivind Madsen Author-X-Name-First: Dag Øivind Author-X-Name-Last: Madsen Title: The viral trajectory of a management idea: A longitudinal case study of the Balanced Scorecard in a Norwegian bank Abstract: In this paper the virus theory is applied to gain insight into the intra-organizational diffusion and evolution of the Balanced Scorecard. The study draws on longitudinal data about the use of the Balanced Scorecard in a Norwegian bank, by interviews with managers and rich internal documents. The findings suggest that virus theory offers a diverse set of theoretical mechanisms that can describe a multitude of organizational processes in the evolution of a management idea. Specifically, it is found that the case organization was infected directly through top management´s contact with the idea and indirectly through an external institution. Interestingly, there was an incubation period and the idea was lingering in the organization without implementation. However, organizational immunity to the idea was averted by management, and new routines and structures led to replication. Furthermore, the idea mutated to resemble more a measurement than a strategical tool. The concept was eventually deactivated in the organization but may still lie dormant. The paper concludes that virus theory is well-suited for analysing the intra-organizational diffusion and evolution of management ideas. In this way, virus theory can fill in some of the blind spots of management fashion theory. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2208704 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2208704 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2208704 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2246741_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dumisani Mawonde Author-X-Name-First: Dumisani Author-X-Name-Last: Mawonde Author-Name: Bindu Samuel Author-X-Name-First: Bindu Author-X-Name-Last: Samuel Author-Name: Josphat Nyoni Author-X-Name-First: Josphat Author-X-Name-Last: Nyoni Author-Name: Allan C. Muzenda Author-X-Name-First: Allan C. Author-X-Name-Last: Muzenda Title: The effect of supply chain resilient strategies on operational performance of humanitarian organisations in Zimbabwe during the Coronavirus period Abstract: The outbreak of the Coronavirus pandemic disrupted global supply chains, creating acute shortages of goods and services to support the operations of many organisations. In Zimbabwe, this situation affected the operations of humanitarian organisations since the pandemic disrupted the supplies of procurement requirements on time for the purposes of humanitarian aid. This study therefore examined the effects of supply chain resilience strategies on operational performance of humanitarian organisations in Zimbabwe during the Coronavirus period. A pragmatic research philosophy and a descriptive survey research design were employed. A sample of 28 supply chain management professionals was randomly selected from a targeted population of 30 in humanitarian organisations in Harare and only 25 responded, whereas interviews were conducted with five supply chain management professionals. Quantitative data was scrutinised by means of SPSS and AMOS programs (versions 22.0), while qualitative data from interviews was analysed using thematic scrutiny. Structural Equation Modelling (SEM) was used to determine the results, and the convergent validity of the measurement model was tested. The study findings show that supply chain resilience strategies had a significant positive effect on operational performance in humanitarian organisations during the Coronavirus period. The study concluded that in Zimbabwe, humanitarian organisations are familiar with supply chain resilience strategies and that supply chain resilient strategies that were analysed have a positive and significant effect on stock availability, delivery flexibility, and delivery time. The study recommends humanitarian organisations to be agile in supply chains, to embrace cross-sector collaborations, and to plan and prepare for unforeseeable supply chain disruptions as this improves their operational performance during the pandemics. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2246741 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2246741 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2246741 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2246746_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abebe Getaneh Kebede Author-X-Name-First: Abebe Getaneh Author-X-Name-Last: Kebede Author-Name: Abebaw Hailu Fikire Author-X-Name-First: Abebaw Hailu Author-X-Name-Last: Fikire Title: Exploring factors affecting product innovation practice among micro and small scale enterprises: the case study of Debre Berhan Town, Ethiopia Abstract: Innovation is considered a pivotal activity in firms and business units since they are facing an increasingly competitive atmosphere in the domestic and international markets. Thus, the study’s main objective is to examine the factors determining product innovation practice among micro- and small-scale Enterprises in Debre Berhan town, Amhara Region, Ethiopia. For this purpose, the study used primary data. The data were collected from 294 owners/managers of Micro and small-scale enterprises through structured questionnaires. The binary logistics model examined the factors affecting product innovation practice. The study revealed that access to finance, access to training, access to technology, availability of incentive schemes, gender of the owner/manager of the enterprises, and networking with external knowledge, respectively, affected the enterprises’ product innovation practice positively and significantly at a 5% level of significance. This study suggests that the government should support micro and small enterprises to access technology and training. Besides, the government and other stakeholders ought to enable Micro and small-scale enterprises to create networks with external knowledge; provide incentives for innovative Micro and small-scale enterprises; provide capacity-building training on enhancing creative self-efficacy for female enterprise owners/managers. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2246746 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2246746 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2246746 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2247871_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abror Abror Author-X-Name-First: Abror Author-X-Name-Last: Abror Author-Name: Dina Patrisia Author-X-Name-First: Dina Author-X-Name-Last: Patrisia Author-Name: Yunita Engriani Author-X-Name-First: Yunita Author-X-Name-Last: Engriani Author-Name: Yunia Wardi Author-X-Name-First: Yunia Author-X-Name-Last: Wardi Author-Name: Rahmad Solling Hamid Author-X-Name-First: Rahmad Solling Author-X-Name-Last: Hamid Author-Name: Mukhamad Najib Author-X-Name-First: Mukhamad Author-X-Name-Last: Najib Author-Name: Marhana Mohamed Anuar Author-X-Name-First: Marhana Mohamed Author-X-Name-Last: Anuar Author-Name: Mohamed Battour Author-X-Name-First: Mohamed Author-X-Name-Last: Battour Author-Name: Ririn Tri Ratnasari Author-X-Name-First: Ririn Tri Author-X-Name-Last: Ratnasari Title: Antecedents of Muslim tourist loyalty: The role of Islamic religiosity and tourist value co-creation Abstract: This research investigates the antecedents of tourist loyalty in the Muslim-friendly tourism context. It examines the link between Islamic tourism destination attributes, service quality, customer engagement, value co-creation, and loyalty. It also highlights the moderating roles of Islamic religiosity. This study is survey research using a questionnaire to 450 Muslim tourists as the respondents. The data were collected using purposive sampling as the sampling method. After several preliminary tests, this study only used 375 usable responses in the analysis. It employed Structural Equation Model (SEM) with AMOS 24 as the software data analysis package. This study revealed that Islamic tourism destination attributes have significant impacts on service quality, customer engagement, and tourist loyalty. It found that service quality and tourist engagement are the antecedents of tourist value co-creation. Value co-creation also has a significant influence on tourist loyalty. Surprisingly, it also highlighted significant moderating impacts of religiosity. This research only focused on the Indonesian context; hence, the findings have limited generalization. Therefore, it may extend to other Muslim or non-Muslim countries which concern with Muslim-friendly tourism. Tourist loyalty has several antecedents which are not addressed in this study. Thus, future studies may address other influence factors, such as tourist sociocultural and psychological factors which relate to tourist loyalty. Finally, the managers have to concern with the tourist religiosity in providing their products or services. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2247871 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2247871 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2247871 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2247220_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tasya Aspiranti Author-X-Name-First: Tasya Author-X-Name-Last: Aspiranti Author-Name: Qaisar Ali Author-X-Name-First: Qaisar Author-X-Name-Last: Ali Author-Name: Oktofa Yudha Sudrajad Author-X-Name-First: Oktofa Yudha Author-X-Name-Last: Sudrajad Author-Name: Sulistya Rusgianto Author-X-Name-First: Sulistya Author-X-Name-Last: Rusgianto Title: Shariah governance reporting of Islamic banks: An insight from Malaysia Abstract: This study examines the shariah governance reporting (SGR) of Islamic banks (IBs) through a reporting index comprised of six dimensions, namely shariah committee, shariah review, shariah audit, shariah risk, overall transparency, and investment account holders. The data between 2014–2018 werecollected from the annual reports of 16 licensed IBs in Malaysia and was analyzed using the content analysis technique to gain insight into SGR practices. The empirical results indicate that sampled IBs have reported above average (60%) information of shariah governance (SG) and overall dominance of shariah reporting across the index. The segmental overview of SGR represents that all six dimensions were reported in a scattered pattern, while thematic reporting was less scattered. Broad spectrum results indicate that Malaysian IBs have reported above average (62.22%) information about shariah review and shariah risk (71.11%), whereas other dimensions’ reporting was below average. The findings have also confirmed that the SGR of IBs is statistically different. This research offers matrices for IB managers to determine the accuracy, validity, and authenticity of their annual reports and customize according to shariah reporting requirements. The regulators may use this study to assess IBs’ compliance with SG and improve their regulations as per globally accepted governance standards. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2247220 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2247220 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2247220 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2220190_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Frank Aligarh Author-X-Name-First: Frank Author-X-Name-Last: Aligarh Author-Name: Bambang Sutopo Author-X-Name-First: Bambang Author-X-Name-Last: Sutopo Author-Name: Wahyu Widarjo Author-X-Name-First: Wahyu Author-X-Name-Last: Widarjo Title: The antecedents of cloud computing adoption and its consequences for MSMEs’ performance: A model based on the Technology-Organization-Environment (TOE) framework Abstract: The utilization of cloud computing technology by Micro, Small and Medium Enterprises (MSMEs) businesses has become increasingly widespread. The reason for this trend is the relatively low cost in comparison to the benefits derived, which has led to a continued adoption of cloud computing. Consistent with this, the objective of this study is to investigate the factors that influence the adoption of cloud computing and its impact on MSMEs performance. An integrated model was developed based on the Technology-Organization-Environment (TOE) framework, which combines the elements of cloud computing adoption and micro and small business enterprise performance into a single model. The data for this study was obtained through a structured survey questionnaire administered to 197 owners/managers of MSMEs in Indonesia. The results obtained through SEM-PLS analysis indicate that factors such as relative advantage, organizational readiness, bandwagon effect, competitor pressure, computer self-efficacy, and computer anxiety significantly influence the adoption of cloud computing. However, the factors of complexity and top management support were found to have no significant effect on cloud computing adoption. This research provides a theoretical contribution to the expansion of the TOE Framework. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2220190 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2220190 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2220190 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2222504_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: GholamReza Zandi Author-X-Name-First: GholamReza Author-X-Name-Last: Zandi Author-Name: Saeed Ahmad Author-X-Name-First: Saeed Author-X-Name-Last: Ahmad Author-Name: Muhammad Sadiq Shahid Author-X-Name-First: Muhammad Sadiq Author-X-Name-Last: Shahid Author-Name: Imran Ahmed Shahzad Author-X-Name-First: Imran Ahmed Author-X-Name-Last: Shahzad Title: Impression management; a strong predictor of Organizational Citizenship Behavior: An evidence based on academicians’ job insecurity, honesty-humility, reciprocity and power distance Abstract: This paper explores the relationship between impression management and organizational citizenship behavior (OCB) and how reciprocity, honesty-humility, and job insecurity determines this relationship. Data have been collected based on a sample of 710 contractual faculty members of public and private sector universities from Southern Punjab, Pakistan, upon which comparative analysis was conducted to access the behavioral intentions of respondents. Impression management acts as a mediator on the relationships between OCB and its predictors, whereas Power Distance (PD) played the role as a moderator on the relationship between impression management & OCB. As it was predicted, relationships between reciprocity, honesty-humility, job insecurity and OCB were found significantly positive through mediation. Additionally, job insecurity found having negative impact with both mediator & OCB. Further, results showed no difference between the mean of two groups (public and private respondents). Implications of the study for the policy makers and future research directions were suggested. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2222504 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2222504 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2222504 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2218681_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Taufiq Amir Author-X-Name-First: Muhammad Taufiq Author-X-Name-Last: Amir Author-Name: Bulan Prabawani Author-X-Name-First: Bulan Author-X-Name-Last: Prabawani Title: Sustainability-oriented innovation through shaping the ecosystem; a case of an e-bus industry in Indonesia Abstract: Sustainability orientation is increasingly becoming a focus in companies’ top management. In addition to social, environmental, and economic impacts, a sustainability-based strategy can be a source of excellence for the company in the future. Using the Network for Business Sustainability model as a lens, this study examines how companies are involved in the challenge of forming an ecosystem that is still not mature when developing the electric bus business. It includes how companies change their business orientation, identify and collaborate with stakeholders, and encourage the acceleration of regulatory existence. The company and new business’ top management were interviewed to understand the company’s orientation as part of a group of companies. A total of six interviews were conducted for this purpose. The factor of reconceptualizing the business’s purpose and influencing the ecosystem through strategy, linkages, and learning was explored as the determining factor. Flexibility in business models, influential partners in global supply chains, and good relations with government agencies were also crucial factors. This study contributes to research on sustainability-oriented innovation, and corporate entrepreneurship. This study provides a comprehensive and general framework for sustainability-oriented innovation, highlighting the guiding principles of any ecosystem approach to innovation management. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2218681 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2218681 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2218681 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2213532_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Arnold Moyo Author-X-Name-First: Arnold Author-X-Name-Last: Moyo Author-Name: Felix Amoah Author-X-Name-First: Felix Author-X-Name-Last: Amoah Author-Name: Marlé van Eyk Author-X-Name-First: Marlé Author-X-Name-Last: van Eyk Title: Consumer behavior research on traditional foods in Africa: A scoping review Abstract: The aim of this scoping review was to identify and consolidate existing empirical evidence on consumer behavior research regarding traditional foods in Africa, with a view to contributing to the advancement of further research in the area. More specifically, the study sought to map the extent of available evidence, establish the nature of research topics and identify theories and models upon which identified studies were based. While results showed a general scarcity of empirical studies on consumer behavior towards traditional foods in Africa, the last five years have recorded a sustained increase in research. Nigeria, South Africa and Kenya are the main contributors to this research. Most of the research focused on sensory attributes of traditional foods and how they were perceived, evaluated and liked/disliked by consumers. There was also significant research exploring cognitive aspects underlying consumer behavior. However, the use of established theory or models in framing existing research was minimal. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2213532 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2213532 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2213532 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2229106_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Clement Oppong Author-X-Name-First: Clement Author-X-Name-Last: Oppong Author-Name: Abukari Salifu Atchulo Author-X-Name-First: Abukari Author-X-Name-Last: Salifu Atchulo Author-Name: Ellis Kofi Akwaa-Sekyi Author-X-Name-First: Ellis Kofi Author-X-Name-Last: Akwaa-Sekyi Author-Name: Dianne Dogbey Grant Author-X-Name-First: Dianne Dogbey Author-X-Name-Last: Grant Author-Name: Silas Apealete Kpegba Author-X-Name-First: Silas Apealete Author-X-Name-Last: Kpegba Title: Financial literacy, investment and personal financial management nexus: Empirical evidence on private sector employees Abstract: This paper aims to examine financial literacy, investment decisions and personal financial management nexus among the Small and Medium Enterprises (SMEs) employees in the private sector in Ghana. The study employed a structured questionnaire with close-ended questions to collect data from 400 respondents using convenience sampling approach. The study adopted a Partial Least Square Structural Equation Model (PLS-SEM) for analysis. The results of the study reveal a positive significant link between personal financial management and financial literacy; a positive significant correlation between investment decision and personal financial management; and a mediated effect of investment decision between financial literacy and personal financial management. This implies that individuals need to receive training in appropriate money management techniques in order to foster a more competitive and effective market for consumption and savings. The theoretical contribution of this study follows the theory of planned behavior phenomenon where the psychology factors influence the investment decisions of individuals. This present study originates by examining financial literacy, personal financial management and investment decision nexus among private sector employees. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2229106 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2229106 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2229106 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2195985_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yaqoub Alduraywish Author-X-Name-First: Yaqoub Author-X-Name-Last: Alduraywish Title: Do audited firms have better access to credit?: Evidence from emerging countries Abstract: This study aims to examine the relationship of having financial statements audited by external auditors and access to bank credit, using data from the Business Environment and Enterprise Performance Survey (BEEPS). Among firms having credit access, this research further analyses the impacts of auditing financial statements on loan value, loan rate, and loan term (duration) by applying the Heckman two-step models with sample selection. Results show that firms with audited financial statements have better formal credit access than their counterparts. Among these, audited firms obtain bigger loan value, have lower loan rates and shorter borrowing duration, as compared to non-audited firms. Results are robust when applying the Propensity Score Matching. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2195985 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2195985 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2195985 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2233775_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Saad Basaad Author-X-Name-First: Saad Author-X-Name-Last: Basaad Author-Name: Saleh Bajaba Author-X-Name-First: Saleh Author-X-Name-Last: Bajaba Author-Name: Abdulrahman Basahal Author-X-Name-First: Abdulrahman Author-X-Name-Last: Basahal Title: Uncovering the dark side of leadership: How exploitative leaders fuel unethical pro-organizational behavior through moral disengagement Abstract: This study presents a new mechanism for how exploitative leadership could influence unethical pro-organizational behavior (UPOB). This study examines how exploitative leadership affects followers’ moral disengagement from the perspective of social cognitive theory. In addition, it demonstrates how exploitative leadership directly impacts UPOB and how moral disengagement plays a mediating role. The survey collected data from 208 Saudi employees, and hypotheses were tested with hierarchical regression. The results show that exploitative leadership was positively related to UPOB, and moral disengagement fully mediated this relationship. This study suggests managers can take steps to mitigate the negative effects of exploitative leadership that cause moral disengagement and undesirable work behavior. The authors discuss the findings, contributions, limitations, and future directions. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2233775 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2233775 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2233775 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2207880_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Emmanuel Gyamera Author-X-Name-First: Emmanuel Author-X-Name-Last: Gyamera Author-Name: Williams Abayaawien Atuilik Author-X-Name-First: Williams Author-X-Name-Last: Abayaawien Atuilik Author-Name: Ivy Eklemet Author-X-Name-First: Ivy Author-X-Name-Last: Eklemet Author-Name: Deborah Adu-Twumwaah Author-X-Name-First: Deborah Author-X-Name-Last: Adu-Twumwaah Author-Name: Ahamed Baba Issah Author-X-Name-First: Ahamed Author-X-Name-Last: Baba Issah Author-Name: Lexis Alexander Tetteh Author-X-Name-First: Lexis Author-X-Name-Last: Alexander Tetteh Author-Name: Leticia Gagakuma Author-X-Name-First: Leticia Author-X-Name-Last: Gagakuma Title: Examining the effect of financial accounting services on the financial performance of SME: The function of information technology as a moderator Abstract: The study investigates the effects of financial accounting services on SMEs’ financial performance. The agency theory was used in the research. The study used a quantitative strategy and a survey method to acquire the essential data for the project. The study used a sample of 320 SMEs to carry out the analysis. Partial least square structural equation modelling was used to undertake the statistical analysis. The results indicate that using financial accounting services helps SMEs improve their financial performance. The research also discovered a link between information technology and SMEs’ financial performance. The findings of our research reveal that, small businesses that employ accounting services in their business experience an increase in financial performance. This is because the use of financial accounting has a lot of technical advantages which can be helpful to business users. A lot of SMEs need credit to be able to improve their business, therefore they need a financial statement to serve as evidence of their performance before the loan could be granted to them. This means that financial accounting service is a key component in the scheme of this SME. Information technology has been one of the driving forces of every business. It was found that information technology has a positive effect on the financial performance of SMEs. The study is unique in that it gives a successful approach for small and medium-sized businesses in emerging nations to focus more on the function of financial accounting in improving business performance. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2207880 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2207880 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2207880 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2210893_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hina Fayyaz Author-X-Name-First: Hina Author-X-Name-Last: Fayyaz Author-Name: Ajmal Waheed Author-X-Name-First: Ajmal Author-X-Name-Last: Waheed Title: High-performance goals as a predictor of supervisor expediency and supervisor bottom-line mentality as a moderator Abstract: Expediency is subtle, but it is detrimental to the organization. This study aims to discover what at the workplace prompts supervisor expediency. Based on the literature, it is predicted that supervisor expediency results from high-performance goals. Furthermore, supervisor bottom-line mentality acts as a moderator between high-performance goals and supervisor expediency such that a high bottom-line mentality strengthens this relationship. The present study’s theoretical framework is grounded on a transactional model of stress and coping. Two source data (supervisor-subordinate) are collected from the private health sector of Pakistan, and the sample size is 591 supervisor-subordinate dyads. Findings support the hypotheses formulated in this study. Statistical results underline that high-performance goals lead to supervisor expediency. Moreover, results confirm the moderating effect of supervisor bottom line mentality. Implications and research directions for the future are also highlighted. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2210893 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2210893 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2210893 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2229099_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Habtie Alemnew Belay Author-X-Name-First: Habtie Alemnew Author-X-Name-Last: Belay Author-Name: Fentaye Kassa Hailu Author-X-Name-First: Fentaye Kassa Author-X-Name-Last: Hailu Author-Name: Gedif Tessema Sinshaw Author-X-Name-First: Gedif Tessema Author-X-Name-Last: Sinshaw Title: Linking internal stakeholders’ pressure and Corporate Social Responsibility (CSR) practices: The moderating role of organizational culture Abstract: The central research question in the area of corporate social responsibility (CSR) has been “Why do some businesses act responsibly, while others do not?” To contribute to answering this fundamental question, the study aimed at empirically determining the influence of stakeholders, which is operationalized as stakeholder pressure, on stakeholder-oriented CSR practices. Because of its generic and versatile nature, this link has been posited as being moderated by organizational culture. For doing so, large manufacturing firms in the Amhara region of Ethiopia, with a sample size of 53, were the target units of analysis. Randomly chosen 473 employees rated the current CSR and organizational culture practices of the firms. Because it is mainly felt by managers, internal stakeholders’ pressure has rather been judged by managers (sampled 253). Consequently, the aggregated process produced data at the organizational level. According to analysis using structural equation modeling, (1) internal stakeholders’ pressure and organizational culture have both been identified as potential factors influencing CSR practices and (2) organizational culture has a moderating role in the relationship between internal stakeholders’ pressure and CSR practices. Notwithstanding its limitations, the study has provided useful insights into both the theory and practice of CSR. Similar studies with tailored designs are encouraged for future research. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2229099 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2229099 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2229099 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2218176_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ismail Khozen Author-X-Name-First: Ismail Author-X-Name-Last: Khozen Author-Name: Milla Sepliana Setyowati Author-X-Name-First: Milla Sepliana Author-X-Name-Last: Setyowati Title: Managing taxpayer compliance: Reflections on the drivers of willingness to pay taxes in times of crisis Abstract: Throughout the COVID-19 pandemic, the Indonesian government has taken proactive measures to meet the needs of COVID-19 survivors by allocating substantial funds, primarily sourced from tax contributions, to support healthcare and social welfare. This study examines the drivers of willingness to pay taxes of individuals who survived COVID-19 in Greater Jakarta. We performed the study by collecting data from 411 individuals using a combination of traditional paper-based and online survey instruments. The findings indicate that several factors, including the tax system’s complexity, the dissemination of tax information, taxpayer morale, trust in the government, and the perceived worth of COVID-19-related expenditures, play a significant role in influencing individuals’ willingness to pay taxes. On the other hand, factors such as tax penalties, fairness of the tax system, and tax knowledge may not necessarily have a significant impact. However, utilising tax fairness and tax knowledge to predict regulatory compliance yields expected results, indicating a broader requirement for implementing more complex tax procedures and ensuring broader aspects of tax compliance. The results largely validate the main extended behavioural perspectives. The study also offers the theoretical and policy implications of these findings and provides suggestions for future research in the field. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2218176 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2218176 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2218176 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2241208_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nhung Thi Nguyen Author-X-Name-First: Nhung Thi Author-X-Name-Last: Nguyen Author-Name: An Tuan Nguyen Author-X-Name-First: An Tuan Author-X-Name-Last: Nguyen Author-Name: Thanh Ta Hong Le Author-X-Name-First: Thanh Ta Hong Author-X-Name-Last: Le Author-Name: Ha Thi Nguyet To Author-X-Name-First: Ha Thi Nguyet Author-X-Name-Last: To Title: The impact of bank competition on bank stability in Vietnam: The moderating role of shadow banking Abstract: This paper aims to examine the moderating role of shadow banking in relation to the impact of bank competition on bank stability over a period from 2016 to 2021 in Vietnam. After building a bank stability index by combining the principal components of CAMELS through Principal Component Analysis (PCA), and the Lerner index as a measure of bank competition, this research uses panel corrected standard errors (PCSE) to analyze data of 20 Vietnamese commercial banks over a period from 2016 to 2021. As a result, the research shows that shadow banking reduces the positive impact of bank competition on bank stability in Vietnam despite it being considered a competitive strategy of banks. Furthermore, the research also indicates the positive role of bank size, equity to total assets, state ownership, and banking sector development for enhancing bank stability, while the opposite impact can be seen in the case of inflation. These results can help authorities in the banking sector and commercial banks in Vietnam to take appropriate measures to actively supervise or carefully implement shadow banking services in order to ensure bank stability. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2241208 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2241208 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2241208 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2208431_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rabisante Moshi Author-X-Name-First: Rabisante Author-X-Name-Last: Moshi Author-Name: Salum Matotola Author-X-Name-First: Salum Author-X-Name-Last: Matotola Title: Entrepreneurial Competence and Small and medium enterprises’ Profitability: A Case of sunflower oil processing enterprises in Tanzania Abstract: Determine the influence of entrepreneurial competence on SMEs’ profitability focusing on personal, interpersonal and business competencies on SMEs’ profitability. A cross-sectional research design whereby data were collected at once from 102 randomly selected sunflower oil processing firms in Dodoma region in Tanzania. Structured questionnaires were used to collect data. The study’s findings reveal that personal, interpersonal and business competencies had a positive significant influence on the profitability of SMEs (p<0.05). Integration of personal, interpersonal, and business competence influences profitability of sunflower processing firms. Involvements of personal, interpersonal, and business competencies influence the profitability of SMEs (sunflower processing firms). Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2208431 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2208431 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2208431 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2226935_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nkwantabisa Agyeiwaa Owusu Author-X-Name-First: Nkwantabisa Agyeiwaa Author-X-Name-Last: Owusu Author-Name: Francis Atta Sarpong Author-X-Name-First: Francis Atta Author-X-Name-Last: Sarpong Author-Name: Nelly Joel Tchuiendem Author-X-Name-First: Nelly Joel Author-X-Name-Last: Tchuiendem Author-Name: Winnifred Coleman Author-X-Name-First: Winnifred Author-X-Name-Last: Coleman Title: Breaking the chains of corporate compensation: Unraveling the complexities of non-executive director compensation in South Africa’s boardrooms Abstract: This study investigates the impact of excluding stock options for non-executive directors (NEDs) on the relationship between executive pay and firm performance. The research focuses on accounting measures and market performance. Using a sample of 220 non-financial firms, including 110 listed firms from the Johannesburg Stock Exchange (JSE) as the treatment group and 110 firms from alternative stock markets as the control group, the study employs the Difference-In-Difference (DID) regression analysis. The findings show that excluding stock options for NEDs leads to a significant increase in the value of executive performance compensation. However, this relationship lacks statistical significance for market-based performance. The study also reveals a significant positive influence of executive ownership on executive compensation. The results suggest the importance of alternative compensation structures and aligning executive interests with shareholder interests. The study recommends encouraging the exclusion of stock options for NEDs, exploring alternative compensation structures tied to accounting-based measures, conducting further research on market-based performance metrics, implementing executive ownership programs, and continuously monitoring and evaluating executive compensation practices. The findings validate their recommendations, which may be helpful for future decisions in that area. The results are also valuable for shareholders, as they vote on remuneration policies, including the different forms of incentives relating to NEDs. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2226935 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2226935 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2226935 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2224174_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Faida Indana Author-X-Name-First: Faida Author-X-Name-Last: Indana Author-Name: Reza Widhar Pahlevi Author-X-Name-First: Reza Widhar Author-X-Name-Last: Pahlevi Title: A bibliometric approach to Sustainable Development Goals (SDGs) systematic analysis Abstract: In this study, research on the Sustainable Development Goals (SDGs) will be carefully analyzed from the perspectives of keywords, research locations and subjects, as well as the research methodologies employed. Four key findings are presented after reviewing 347 scientific articles in this investigation. The economic and social effects of achieving the SDGs are the first theme in sustainable development research, and the added value of established plans is the second theme. Second, the most often utilized data sets are exploratory and case studies. Third, there are nearly equal numbers of studies on the Sustainable Development Goals (SDGs) in industrialized and developing nations. Fourth, based on VOSviewer-based bibliometric methods. Recommendations for more research to develop the theoretical and methodological. It will further contribute to the creation of the Sustainable Development Goals (SDGs) in the future by examining these four issues. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2224174 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2224174 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2224174 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2204597_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: James N. Doku Author-X-Name-First: James N. Author-X-Name-Last: Doku Author-Name: Haruna Abdul-Razak Borowa Author-X-Name-First: Haruna Author-X-Name-Last: Abdul-Razak Borowa Author-Name: Issah Mohammed Author-X-Name-First: Issah Author-X-Name-Last: Mohammed Author-Name: Edward Attah-Botchwey Author-X-Name-First: Edward Author-X-Name-Last: Attah-Botchwey Title: Impact of corporate board size and board independence on stock returns volatility in Ghana Abstract: This paper investigates the role of corporate board size and board independence on the volatility of stock returns of Ghanaian-listed firms. A sample of 22 listed firms on the Ghana Stock Exchange was used, between 2011 and 2019. The study adopted the panel-corrected standard error (PCSE) regression technique supported by Driscoll-Kraay and robust ordinary least square (OLS) approaches as robustness measures. It was found that corporate board size of listed firms must be sizeable enough to reduce the volatility of stock returns. More specifically, the findings demonstrate that firms with large corporate board sizes are associated with lower stock returns volatility in support of the agency theory. Moreover, board independence indicates a positive and significant relationship with stock return volatility in support of the risk-seeking hypothesis. This implies that increasing the number of outside board executives on corporate boards is not enough to reduce stock return volatility perhaps due to a high level of information asymmetry between outside board members and insiders. Similarly, large firms are more volatile in terms of stock returns than smaller firms. Thus, this study recommends stricter enforcement of monitoring and disclosure of relevant market information on listed firms as well as strengthening the capacity of independent board executives via appropriate training. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2204597 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2204597 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2204597 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2216430_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Omar Ali Author-X-Name-First: Omar Author-X-Name-Last: Ali Author-Name: Kristina Krsteska Author-X-Name-First: Kristina Author-X-Name-Last: Krsteska Author-Name: Dina Said Author-X-Name-First: Dina Author-X-Name-Last: Said Author-Name: Mujtaba Momin Author-X-Name-First: Mujtaba Author-X-Name-Last: Momin Title: Advanced technologies enabled human resources functions: Benefits, challenges, and functionalities: A systematic review Abstract: Human resource information systems have enhanced monitoring, documenting, and recording functions for organizations, and consequently have accelerated swift completion of routine processes. This change demonstrates the critical impact of adopting and using advanced technologies in the human resources function; in multiple functional gamut’s, particularly in recruitment, selection, training and development. This manuscript presents a systematic review of academic articles on the impact of adopting and using advanced technologies in the human resource management function. The current review draft considered a total of 1246 academic articles and aggregated review of 101 articles to present a classification framework with three distinct dimensions: Advanced technologies-enabled human resources benefits, which give an overview of the main benefits of using advanced technologies within this sector. Advanced technology-enabled human resources challenges, which give an overview of the main challenges that have been faced by using advanced technologies within this sector. Advanced technologies-enabled human resources functionalities, which give an overview of the main functionalities that have been added by using advanced technologies within this sector. Implications for future research and their directions are identified in the areas of value-added human services for decision-making, security, and privacy for customer and organization data, monitoring features, and creative IT service delivery models. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2216430 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2216430 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2216430 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2234141_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Esraa Esam Alharasis Author-X-Name-First: Esraa Author-X-Name-Last: Esam Alharasis Author-Name: Manal Alidarous Author-X-Name-First: Manal Author-X-Name-Last: Alidarous Author-Name: Abeer F. Alkhwaldi Author-X-Name-First: Abeer F. Author-X-Name-Last: Alkhwaldi Author-Name: Hossam Haddad Author-X-Name-First: Hossam Author-X-Name-Last: Haddad Author-Name: Nidal Alramahi Author-X-Name-First: Nidal Author-X-Name-Last: Alramahi Author-Name: Husni K. Al-Shattarat Author-X-Name-First: Husni K. Author-X-Name-Last: Al-Shattarat Title: Corporates’ monitoring costs of fair value disclosures in pre- versus post-IFRS7 era: Jordanian financial business evidence Abstract: This study proposes a new auditing model that takes Fair Value Accounting (FVA) into account as a unique complexity and risk factor. It gives new empirical data on audit firm monitoring in Jordan over two periods: before and after the implementation of IFRS7 (pre- vs. post-IFRS7). The Ordinary Least Squares regression, which used 1470 firm-year observations from 2005 to 2018, reveals that post-IFRS7 positively impacts audit fees, whereas pre-IFRS7 has no effect. According to the change analysis, increasing Fair Value Disclosure (FVD) is the primary driver of rising audit expenses in the post-IFRS7 era (particularly for Level2 assets). An additional test using firms with and without FVDs corroborated these findings even more. The moderating influence of the presence of FVA on each pre-and post-IFRS7 and audit fees shows that the use of FVA is the primary cause of Jordan’s high audit fees during the mandated FVA period. This research is the first to present fresh empirical evidence on audit firms monitoring expenses before and after FVD regulations using a sample from Jordan. The study’s findings provide regulators with up-to-date practical information regarding adopting FVA. The outcomes help lawmakers monitor the audit profession and regulate FVA audit procedures. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2234141 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2234141 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2234141 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2239423_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Evi Susanti Author-X-Name-First: Evi Author-X-Name-Last: Susanti Author-Name: Rita Yuni Mulyanti Author-X-Name-First: Rita Yuni Author-X-Name-Last: Mulyanti Author-Name: Lela Nurlaela Wati Author-X-Name-First: Lela Nurlaela Author-X-Name-Last: Wati Title: MSMEs performance and competitive advantage: Evidence from women’s MSMEs in Indonesia Abstract: This study intends to examine how competitive advantage mediates the effects of digital transformation and innovation on the performance of women-owned MSMEs. A sample of 246 MSMEs in Indonesia run by women was used in this study. To analyze the data, a structural equation model (SEM) was applied. The study’s findings indicate that the performance of women-owned MSMEs is not directly impacted by digital transformation. It does have an impact on innovation and competitive advantage. Innovation and competitive advantage can boost women’s MSMEs’ performance and play a mediating role in Indonesia’s digital transformation of women’s MSMEs. The study’s findings also confirm and broaden the RBV’s assertions on the importance of innovation in determining women’s MSMEs’ competitive advantage. This empirical evidence can be the basis for the government’s efforts to encourage the digitization and innovation of women’s MSMEs. Research that discusses the competitive advantages of MSME women to performance, digital transformation, and innovation, which is still limited, this study offers a model of the performance of MSME women in developing countries. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2239423 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2239423 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2239423 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2213966_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Gemachis Debala Author-X-Name-First: Gemachis Author-X-Name-Last: Debala Author-Name: Mohd Abass Bhat Author-X-Name-First: Mohd Abass Author-X-Name-Last: Bhat Author-Name: Shagufta Tariq Khan Author-X-Name-First: Shagufta Tariq Author-X-Name-Last: Khan Title: Exploring the Nexus of inventory optimization and operational efficiency: Data-driven insights from public sector organizations in Ethiopia Abstract: This study explores the link between inventory optimization and operational efficiency in public sector organizations in Ethiopia. The study specifically examines the role of Capacity utilization, Inventory precision, IT infrastructure, administrative purchasing procedures, Workforce competence and proficiency, Record-keeping towards achieving optimal inventory management and operational efficiency in these organizations. The research is based on a quantitative approach, with primary data collected through a survey of 186 public sector organizations in Ethiopia. Utilizing a descriptive and explanatory research design, primary and secondary data were collected and analyzed through the application of SPSS version 24 and presented with descriptive and inferential statistics. The results indicate a significant and positive correlation between Inventory Optimization and operational efficiency. Additionally, multiple regression analysis revealed that inventory utilization, administrative purchasing procedures, record-keeping and documentation, staff skills and knowledge, inventory accuracy, and IT infrastructure have a significant impact on operational efficiency. Consequently, the study provides data-driven insights into the importance of inventory optimization in enhancing operational efficiency in public sector organizations in Ethiopia. This study recommends that the management of Ethiopian public sector organizations should focus on developing short administrative purchasing procedures, ensuring good record-keeping and documentation, utilizing adequate information and communication technology, and investing in staff skills training to enhance Inventory Optimization and overall organizational operational efficiency. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2213966 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2213966 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2213966 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2247875_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Susetyo Darmanto Author-X-Name-First: Susetyo Author-X-Name-Last: Darmanto Author-Name: Adi Ekopriyono Author-X-Name-First: Adi Author-X-Name-Last: Ekopriyono Author-Name:   Hikmah Author-X-Name-First:   Author-X-Name-Last: Hikmah Author-Name: Andalan Tri Ratnawati Author-X-Name-First: Andalan Author-X-Name-Last: Tri Ratnawati Title: Investigating the development of entrepreneurial behavior among nascent digital entrepreneurs Abstract: This study aims to determine the antecedents of digital entrepreneurial behavior based on the mediating role of self-efficacy in mediating risk propensity, digital knowledge, digital competence, and nascent digital entrepreneurs. The population comprises nascent digital entrepreneurs who previously participated in an entrepreneurial skills program in digital technology field to gain digital competence and received digital start-up funds in Central Java (2020). Seventy participants were elected using purposive random sampling. Composite PLS and structural models were used to test the statistical significance of the paths of the coefficients of the six hypotheses. The results showed that risk propensity, digital entrepreneurial knowledge, and digital competence could encourage participants to strengthen their skills during digital courses to increase their belief in realizing digital business. This study highlights the success of digital entrepreneurial self-efficacy as a mediator of digital entrepreneurial behavior. However, despite the positive effect, the effect of risk propensity on digital entrepreneurial behavior was insignificant. The findings concluded that digital entrepreneurial courses promote digital entrepreneurial behavior, and the government requests that nascent digital entrepreneurs focus on the competence of digital courses to encourage the fourth industrial revolution. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2247875 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2247875 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2247875 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2226422_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Geoffrey Otieno Author-X-Name-First: Geoffrey Author-X-Name-Last: Otieno Author-Name: Ruth Kiraka Author-X-Name-First: Ruth Author-X-Name-Last: Kiraka Title: Beyond the innovator’s Dilemma: The process and effect of fintech regulatory environment Abstract: Previous research has established that certain characteristics of lead users, such as their ability to identify trends and the benefits they expect from an innovation, are important in determining the success of an innovation. However, the role of regulatory authorities and the innovation process in influencing innovation outcomes has not been thoroughly explored. This study aims to fill this gap by examining the impact of these factors on innovation success, using a mixed-method approach. Data were collected from 321 lead users and eight regulators through both quantitative and qualitative surveys, and analyzed using SPSS and NVivo. The results show that the number of partners involved in the innovation process is a significant factor, whereas work experience has an impact only when considered in conjunction with other variables. This study contributes to the understanding of lead user innovation by demonstrating that factors beyond just trends and benefits can influence the success or failure of innovation and provides new insights into the role of the innovation process and regulatory authorities. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2226422 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2226422 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2226422 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2242157_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sharon Donnir Author-X-Name-First: Sharon Author-X-Name-Last: Donnir Author-Name: Kingsley Tornyeva Author-X-Name-First: Kingsley Author-X-Name-Last: Tornyeva Author-Name: Timothy Ayamga Author-X-Name-First: Timothy Author-X-Name-Last: Ayamga Author-Name: Francis Tagoe Author-X-Name-First: Francis Author-X-Name-Last: Tagoe Title: Corporate governance and employee confidence in the Ghanaian banking sector: Mediating role of corporate reporting disclosures Abstract: The study explored the relationship between corporate governance and the confidence of bank employees in the Ghanaian banking sector and further investigate the mediating role of corporate reporting disclosures. The data for the study was gathered through the administration of questionnaires to selected employees from the 23 banks operating in Ghana after the sector’s crisis from the year 2018 to 2022. Using the stratified and purposive sampling technique, 276 bank employees constituted the study sample. The study employed the Partial Least Square Structural Equation Modeling (PLS-SEM) to analyze the data using the SMART-PLS software. The findings of the study revealed that, corporate governance significantly relates with employees’ confidence; corporate reporting disclosures significantly relates with employees’ confidence; corporate governance significantly relates to corporate reporting disclosures; and finally, corporate reporting disclosures mediate the relationship between corporate governance and bank employees’ confidence. The study contributes new perspectives to literature; provides model for government, regulators and policy makers to review existing policies and initiate new policies on governance of banks; and a guide to managerial decisions and strategies. The study has critical implications for theory, policy and practice. Theoretically, the study explored the stakeholder theory and contributed to literature. From the perspective policy, the government, regulating agencies such as Bank of Ghana (BoG) and Securities and Exchange Commission (SEC) will be guided by the findings to review existing reforms and initiate new and sustainable policies. Finally, the empirical findings have significant practical implications for practitioners and management especially in the post crisis era. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2242157 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2242157 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2242157 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2202026_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Furtasan Ali Yusuf Author-X-Name-First: Furtasan Author-X-Name-Last: Ali Yusuf Author-Name: Widodo Widodo Author-X-Name-First: Widodo Author-X-Name-Last: Widodo Title: The secret of reducing turnover intention: Evidence from Indonesia Abstract: Turnover still occurs in various organizations, including both profit and non-profit. Accordingly, a study of turnover intention (TI) to detect and anticipate its prevalence among employees is urgently needed. This study explored the impact of psychological capital (PsyCap) and emotional intelligence (EI) on TI mediated by organizational commitment (OC). A survey-operated causal design with a Likert-scale questionnaire was employed to gather data from 439 honorary private school teachers in Indonesia. Structural equation modeling analysis showed that EI and OC negatively affected TI, PsyCap positively affected OC, and PsyCap negatively affected TI through OC. However, PsyCap did not significantly affect TI, EI did not significantly affect OC, and EI did not significantly affect TI mediated by OC, which is inconsistent with previous studies. These inconsistencies create a research gap that requires scientific clarification and confirmation in future research. Practitioners can use this study’s results to reduce TI through the PsyCap, EI, and OC perspectives. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2202026 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2202026 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2202026 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2243662_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Henok Ezezew Sheferaw Author-X-Name-First: Henok Ezezew Author-X-Name-Last: Sheferaw Author-Name: Kalid Wendimnew Sitotaw Author-X-Name-First: Kalid Wendimnew Author-X-Name-Last: Sitotaw Title: Empirical investigation of exchange rate transmission into general inflation level in Ethiopia – SVAR approach Abstract: Examining the extent of exchange rate pass-through (ERPT) to domestic prices has substantial significance for policymaking given the ongoing devaluation of the Ethiopian currency. This study aimed to investigate the impact of exchange rate pass-through (ERPT) on domestic prices in Ethiopia between 1975 and 2020, using recursive structural vector autoregressive (SVAR) analysis. The results revealed that a unit change in the nominal effective exchange rate (appreciation) was associated with a reduction of 0.059 in consumer prices after 1 year, indicating that ERPT to domestic inflation in Ethiopia is significant, but incomplete and temporary. Additionally, impulse response and variance decomposition analyses revealed that government expenditure and international energy prices had an expanding effect on domestic prices. Therefore, the policy implications of the study include measures to stabilize and control the exchange rate, promote domestic production, reduce reliance on imported goods, and explore alternative energy sources and transportation methods. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2243662 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2243662 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2243662 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2232589_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Duc Huu Bui Author-X-Name-First: Duc Huu Author-X-Name-Last: Bui Author-Name: Anh Thi Tu Le Author-X-Name-First: Anh Thi Tu Author-X-Name-Last: Le Title: Improving employee engagement through organizational culture in the travel industry: Perspective from a developing country during Covid-19 pandemic Abstract: Employee engagement is not only a temporary attractive topic but gradually becomes the focus of attention of managers and scholars, especially in the travel industry in the face of shocks due to Covid-19. This study, under the guidance of social exchange theory, has proposed a meta-analytic framework examining the relationship between two dimensions of engagement, namely job and organizational engagement, and organizational culture. The results of data analysis from 338 employees of travel agencies in Hanoi, a major tourism center of Vietnam, have enriched the literature on the role of organizational culture in fostering organizational engagement through job engagement by providing perspective from a developing country during the pandemic. The paper also provides suggestions for scholars in investigating the promoters of engagement and implications for managers in developing organizational culture to achieve the dual benefits related to job and organizational engagement. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2232589 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2232589 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2232589 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2215563_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hongru Liu Author-X-Name-First: Hongru Author-X-Name-Last: Liu Author-Name: Qiaoying Zhu Author-X-Name-First: Qiaoying Author-X-Name-Last: Zhu Title: Ownership changes of Japanese affiliates in China: lessons from the perspective of growth options exercising Abstract: Based on Real Options Theory and taking the perspective of growth options exercising, as well as Tobit model, this paper explores how Japanese enterprises adjust ownership structures in their affiliates as a portfolio in China. Empirical results show that: both demand uncertainty and industry growth opportunity in China enhance Japanese enterprises’ ownership expansion in their affiliates as a real option portfolio; Industry competition and capability to control and coordinate the affiliates strengthen the roles of uncertainty and industry growth opportunity play in enhancing Japanese enterprises’ ownership expansion within these affiliates as a portfolio. This paper enriches studies on growth options exercising and illustrates that the logic for real options establishing should not be simply and directly transplanted to real options exercising indiscriminately. Conclusions derived from this paper are of great significance for MNEs’ growth option exercising by adjusting ownership structures in their affiliates as a portfolio within a host country according to changes in the focal host market. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2215563 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2215563 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2215563 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2238392_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Waqas Maharvi Author-X-Name-First: Muhammad Waqas Author-X-Name-Last: Maharvi Author-Name: Aneel Kumar Author-X-Name-First: Aneel Author-X-Name-Last: Kumar Author-Name: Khalil Ahmed Channa Author-X-Name-First: Khalil Ahmed Author-X-Name-Last: Channa Author-Name: Ayaz Mahmood Author-X-Name-First: Ayaz Author-X-Name-Last: Mahmood Title: How leader member exchange affects effectiveness of performance appraisal system: A chain of reactions model Abstract: The main purpose of the current study was to evaluate the effectiveness of performance appraisal system that highlights the role of performance appraisal reactions (i.e. performance appraisal fairness and performance appraisal satisfaction) in the relationship between leader-member exchange and effectiveness of performance appraisal. Fairness of performance appraisal reactions (i.e. distributive and procedural) mediates at step one and satisfaction with performance appraisal reaction mediates at step two, in a serial mediation model. The study was a cross-sectional quantitative study in which survey approach was used for data collection. The data were collected through a survey questionnaire, from 557 teachers, working in school education department of Punjab, Pakistan, using proportionate random sampling technique. The findings of this study showed the significant effect of the quality of the leader member exchange relationship on effectiveness of performance appraisal system. Further, in a serial mediation model, performance appraisal reactions, i.e. fairness of performance appraisal (distributive and procedural), were found as mediators at step one and satisfaction with performance appraisal as mediator at step two in the aforementioned relationship. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2238392 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2238392 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2238392 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2236304_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Alireza Azimian Author-X-Name-First: Alireza Author-X-Name-Last: Azimian Title: Contagion risk: How stakeholders mediate the impact of rivals’ misfortunes on firms Abstract: This study aims to investigate the dynamics of contagion and its impact on firms, specifically focusing on how a rival’s failure to control an event can have adverse consequences for other firms. Through a comprehensive analysis of relevant theories, literature, and real-world cases, the study identifies key factors that contribute to the contagion process and proposes a framework for assessing the associated risk. The research highlights the crucial role of stakeholders in mediating the effects of rivals’ misfortunes on other firms and emphasizes how stakeholders’ identities shape their risk evaluations, thereby affecting the occurrence of contagion. This study contributes to the existing literature by providing a conceptualization of the contagion process and introducing the concept of “stakeholder identity” within the context of organizational and operational risk management. The findings offer practical insights to firms by emphasizing the significance of contagion risk, which is often overlooked in operational risk management strategies. Additionally, the study provides valuable guidance on how firms can effectively assess their vulnerability to contagion, enabling them to proactively manage and mitigate their risk. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2236304 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2236304 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2236304 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2220209_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sofik Handoyo Author-X-Name-First: Sofik Author-X-Name-Last: Handoyo Author-Name: Harry Suharman Author-X-Name-First: Harry Author-X-Name-Last: Suharman Author-Name: Erlane K Ghani Author-X-Name-First: Erlane K Author-X-Name-Last: Ghani Author-Name: Slamet Soedarsono Author-X-Name-First: Slamet Author-X-Name-Last: Soedarsono Title: The determinants of a firm’s strategic orientation and its implication on performance: A study on Indonesia state owned enterprises Abstract: The purpose of the study was to examine empirically the influence of firm characteristics, namely size, age, and industry type, on a firm’s strategic orientation. Furthermore, the study tested the impact of strategic orientation on firm performance. The sample of the study was state-owned enterprises (SOEs) listed on the Indonesia stock exchange from 2015–2019. Findings indicated that the firm characteristics did not have any causal relationship with strategic orientation. However, strategic orientation positively and significantly influenced firm performance using financial indicators’ operating profit margin (OPM) and return on equity (ROE) but not for return on assets (ROA). The study contributes to understanding the organization’s behavior regarding strategic orientation choice associated with firm characteristics and its impact on organization performance. Practically, findings in this study have managerial implications associated with the decision to choose the proper strategic orientation. Academically, the study contributes to organizational behavior and strategic management literature from an Asian perspective, especially that of Southeast Asia. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2220209 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2220209 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2220209 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2236298_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mai Ngoc Tran Author-X-Name-First: Mai Ngoc Author-X-Name-Last: Tran Title: A holistic success model for sustainable e-learning based on the stakeholder approach: Case of Vietnamese students during the COVID-19 pandemic Abstract: The ongoing COVID-19 pandemic has disrupted traditional ways of learning and teaching, leading to a significant shift toward e-learning. This shift has resulted in the emergence of new challenges and opportunities for stakeholders involved in the education sector. To ensure the continuity of education and overcome the challenges faced by e-learning, a holistic success model that considers all stakeholders’ needs and perspectives is required. Therefore, this paper proposes a holistic success model for sustainable e-learning based on the stakeholder approach during the COVID-19 pandemic. The model aims to provide a comprehensive framework for ensuring the success of e-learning initiatives by addressing the concerns of all stakeholders, including students, teachers, institutions, and service providers. Drawing upon the Information System Success Model and as the foundation for hypothesis formulation, the research employs structural equation modelling to analyze the collected data from 321 Vietnamese undergraduate students. The findings reveal that instructor quality, course content quality, education system quality, technical system quality, and self-regulated learning all have significant positive influences on learner satisfaction. The results demonstrate that increased satisfaction substantially contributes to improved learning outcomes. The proposed model is expected to contribute to developing sustainable e-learning practices that can withstand the challenges posed by the pandemic and ensure the continuity of education. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2236298 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2236298 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2236298 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2242164_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Athuman Makona Author-X-Name-First: Athuman Author-X-Name-Last: Makona Author-Name: Ruth Elias Author-X-Name-First: Ruth Author-X-Name-Last: Elias Author-Name: Victoria Makuya Author-X-Name-First: Victoria Author-X-Name-Last: Makuya Author-Name: Ismail Abdi Changalima Author-X-Name-First: Ismail Abdi Author-X-Name-Last: Changalima Title: Does innovation ambidexterity influence restaurant economic performance in the post-COVID-19 era? The mediating effect of customer orientation Abstract: In the restaurant industry, innovation ambidexterity entails the organization’s ability to successfully manage and blend exploratory and exploitative innovation endeavors with the goal of improving restaurant processes, products, or services. The current study investigates the direct and indirect effects of innovation ambidexterity on the economic performance of restaurant businesses in Tanzania after Coronavirus disease (COVID-19). Thus, the study examined the effect of exploitative and exploratory innovation on restaurant economic performance, as well as the mediating effect of customer orientation on the relationship between innovation ambidexterity and restaurant economic performance. The study collected data from 169 randomly selected restaurant managers in Dodoma, Tanzania, and analyzed it using partial least squares structural equation modelling. The findings unveiled that innovation ambidexterity (exploitative and exploratory innovation) has a direct impact on restaurant economic performance. Furthermore, customer orientation was discovered to be a significant mediator of the relationship between innovation ambidexterity and restaurant economic performance. Based on the main findings, restaurants in the post-COVID-19 era should promote innovation and customer-centricity. This is because a workplace that values innovation can inspire creative thinking and new ideas. Also, customer-centricity is critical for understanding and meeting the changing needs of customers. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2242164 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2242164 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2242164 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2222491_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Agus Sugiarto Author-X-Name-First: Agus Author-X-Name-Last: Sugiarto Author-Name: Andrian Dolfriandra Huruta Author-X-Name-First: Andrian Dolfriandra Author-X-Name-Last: Huruta Title: Antecedents of green creativity: the mediating role of employee green commitment and employee job satisfaction Abstract: This research aims to analyze the direct and indirect effect of green human resource management (HRM), employee green commitment, and employee job satisfaction on green creativity. This research employed a questionnaire to collect samples from companies in Indonesia committed to going green. A total of 200 responses were collected for statistical analysis with Partial Least Square—Structural Equation Modeling (PLS-SEM). This research provides empirical evidence that the green HRM, employee green commitment, and employee job satisfaction have both direct and indirect (mediating) effects on the green creativity. These findings offer useful insights into green creativity practices in Indonesia, including the mediating role of employee green commitment and employee job satisfaction. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2222491 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2222491 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2222491 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2200519_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Diep T.N. Nguyen Author-X-Name-First: Diep T.N. Author-X-Name-Last: Nguyen Author-Name: Minh Pham Author-X-Name-First: Minh Author-X-Name-Last: Pham Author-Name: Miloslava Chovancová Author-X-Name-First: Miloslava Author-X-Name-Last: Chovancová Author-Name: Sinh Duc hoang Author-X-Name-First: Sinh Author-X-Name-Last: Duc hoang Title: How service operations, perceived benefit, and psychological ownership enhance customer retention in retail - evidence in Vietnam supermarkets Abstract: In a world with enormous opportunities and challenges from the 4.0 revolution and the lingering COVID-19 pandemic, customer retention is more important than ever for retailers. While marketing and advertising can be more or less limited during the pandemic, retailers pay more attention to the supply and service operations of products as salvage to satisfy the essential demands of customers. However, few scholars discuss the effects of service operations on customer retention in retail because it is lower consumer awareness and challenging to measure accurately and adequately. Therefore, with the foundation of commitment-trust theory, this study examines service operations’ direct and indirect effects on customer retention through perceived benefit in omnichannel retailers. Simultaneously, it assesses how psychological ownership affects customer retention and moderates the effect of perceived benefit on customer retention in the Vietnamese supermarket as empirical evidence. The combination of a qualitative method (with 32 in-depth interviews) and a quantitative method (through a survey conducted with 374 shoppers) is implemented. Partial least-squares structural equation modelling with SmartPLS software is utilized for data analysis and hypothesis testing. From the findings, the study offers an operations perspective and a customer view of how to store service operations contribute to customer perception of benefits and customer retention. Interestingly, the study discovered that psychological ownership is not only a critical antecedent of customer retention but also enhances the effect of perceived benefit on customer retention as its moderating role. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2200519 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2200519 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2200519 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2218193_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hayelom Abrha Meressa Author-X-Name-First: Hayelom Abrha Author-X-Name-Last: Meressa Title: Entrepreneurial financial literacy - small business sustainability nexus in Ethiopia Abstract: This study empirically examined the relationship between entrepreneurial financial literacy, access to credit, and the sustainability of small businesses in Ethiopia. The study used cross-sectional data collected from 293 owner-managers of small businesses through a survey questionnaire in 2022. It used structural equation modelling to analyze the results. Therefore, the paper’s empirical evidence revealed that entrepreneurial financial literacy contributes to small business sustainability. The findings also show that access to formal credit financing mediates entrepreneurial financial literacy- small business sustainability nexus. In this regard, the paper contributes to the literature on small businesses by demonstrating the importance of entrepreneurial financial literacy and access to formal credit financing for the sustainability of small businesses in Ethiopia, considering the knowledge-resource-based view. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2218193 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2218193 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2218193 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2215569_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tetu Mwenda Mutegi Author-X-Name-First: Tetu Mwenda Author-X-Name-Last: Mutegi Author-Name: Paul Mugambi Joshua Author-X-Name-First: Paul Mugambi Author-X-Name-Last: Joshua Author-Name: Jesse Maina Kinyua Author-X-Name-First: Jesse Maina Author-X-Name-Last: Kinyua Title: Workplace Safety and Employee Productivity of Manufacturing Firms in Kenya Abstract: This study determined the effect of workplace safety on employee productivity in manufacturing firms in Kenya. Moreover, it analysed the relationship between workplace safety programmes (ergonomics, emergency management, safety training, and risk transfer) and employee productivity, measured by productive time, degree of accomplishment of tasks, and value-added. The study was grounded on the domino theory and adopted a cross-sectional survey design guided by positivist research philosophy. A sample of 124 firms distributed across the fourteen sub-sectors in the manufacturing sector was obtained and then selected using a random sampling method. Structured questionnaires were used to collect data from the target respondents, 124 heads of human resources. Multiple regression results established that each workplace safety variable, workplace safety ergonomics, emergency management, safety training, and safety transfer statistically affects employees’ productive time, value-added, and degree of accomplishment of tasks. The study provides practical and epistemological insights into designing pertinent workplace safety programmes and their effect on employees’ productivity. Future research should address employees’ safety attitudes that lead to varying workplace safety and productivity using alternative statistical techniques such as longitudinal research design. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2215569 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2215569 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2215569 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2224173_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Al-Madhagy Taufiq-Hail Author-X-Name-First: Al-Madhagy Author-X-Name-Last: Taufiq-Hail Author-Name: Shafiz Affendi Bin Mohd Yusof Author-X-Name-First: Shafiz Affendi Bin Mohd Author-X-Name-Last: Yusof Author-Name: Ibrahim Rashid Humad Al Shamsi Author-X-Name-First: Ibrahim Rashid Humad Author-X-Name-Last: Al Shamsi Author-Name: Ermal Bino Author-X-Name-First: Ermal Author-X-Name-Last: Bino Author-Name: Muhammad Saleem Author-X-Name-First: Muhammad Author-X-Name-Last: Saleem Author-Name: Mudassar Mahmood Author-X-Name-First: Mudassar Author-X-Name-Last: Mahmood Author-Name: Hyder Kamran Author-X-Name-First: Hyder Author-X-Name-Last: Kamran Title: Investigating the impact of customer satisfaction, trust, and quality of services on the acceptance of delivery services companies and related applications in Omani context: A Predictive model assessment using PLSpredict Abstract: This paper investigates the impact of the COVID-19 pandemic on the adoption and evolution of delivery services in Oman. While the pandemic has presented new opportunities for delivery companies and related apps, there is a lack of research specifically focused on the Omani context. To address this gap, our study develops an integrated model based on the Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB), incorporating additional variables to examine the role of customer satisfaction, trust, and service quality in the adoption of delivery services. Using a quantitative approach, we conducted a study involving systematic random sampling to collect responses from individuals with experience in using online purchase and delivery services. The model was evaluated using in-sample and out-of-sample prediction techniques, as well as measurement and structural analysis employing PLS-SEM. Our proposed model demonstrated strong predictive power and validity. The findings emphasize the significant contributions of service quality and trust to customer satisfaction. Furthermore, social influence emerged as a crucial factor influencing the intention to accept and adopt delivery services after experiencing satisfaction. The inclusion of PLSpredict analysis enhanced the reliability of our conducted analyses. This study provides original insights into the lessons learned from the global impact of COVID-19 and represents the first of its kind conducted in the Gulf Cooperation Council countries. Our research encourages further investigation of these topics in other GCC countries based on our findings. The study concludes by acknowledging its limitations, discussing theoretical and managerial contributions, and suggesting potential avenues for future research. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2224173 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2224173 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2224173 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2235830_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Matolwandile Mzuvukile Mtotywa Author-X-Name-First: Matolwandile Mzuvukile Author-X-Name-Last: Mtotywa Author-Name: Thabisile Dube Author-X-Name-First: Thabisile Author-X-Name-Last: Dube Title: State of Quality 4.0 in the South African chrome mining industry: Gap analysis and priority areas for improvement Abstract: The aim of the study was to understand the state of Quality 4.0 in the chrome mining industry and to use gap analysis to identify priority improvement areas. This study adopted a post-positivist paradigm, with a cross-sectional quantitative research design using a survey within the mining industry. The responses (n = 211) represented a response rate of 74.8%. The results show a composite score, $MI{D_j}$MIDj = 17.80, with $QM{I_j}$QMIj = 50.9%, indicating that the mines were in an initial or ad hoc activity stage but are migrating towards an established, focused process stage.  Confirmatory tetrad analysis indicates a reflective model, with an acceptable model fit, SRMR = 0.068. A one sample t-test confirmed that all dimensions of Quality 4.0 had statically significantly lower mean scores than the ideal profile of 5.0 with a large effect size.This study provides an effective approach for quality management practitioners, process owners, and management to effectively assess the progress of Quality 4.0 implementation and identify gaps for improved performance. Identified priority areas for improvement are management commitment to technology and innovation-driven operations, technology-driven employee involvement and empowerment, and process and systems integration. The study provides a comprehensive approach to conducting gap analysis and contributes to the growing body of knowledge on Quality 4.0. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2235830 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2235830 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2235830 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2238976_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Michail Nerantzidis Author-X-Name-First: Michail Author-X-Name-Last: Nerantzidis Author-Name: Andreas Koutoupis Author-X-Name-First: Andreas Author-X-Name-Last: Koutoupis Author-Name: George Drogalas Author-X-Name-First: George Author-X-Name-Last: Drogalas Author-Name: Christina Vadasi Author-X-Name-First: Christina Author-X-Name-Last: Vadasi Author-Name: Dimitrios Mitskinis Author-X-Name-First: Dimitrios Author-X-Name-Last: Mitskinis Title: Impact of the audit committee on audit fees: A review and future research agenda Abstract: Over the last decades, research on the relationship between audit committees (ACs) and audit fees (AFs) has been increasing. Although numerous scholars have studied this topic, to the best of our knowledge, there is no systematic literature review (SLR) that provides a synthesized state of knowledge regarding this research area. To fill this gap this study presents a comprehensive systematic and objective review of existing research on the interaction between ACs and AFs. Using a sample of 78 articles, we find that most studies are empirical and country-specific and focus on developed markets in Europe and America. We also find that the majority of the examined papers use quantitative research methods by employing demand and supply theory either implicitly or explicitly. Further, we develop a categorization scheme, allocating the previous studies to six research themes (i.e. Composition, Diligence, Discrimination, Disclosure, Presence of (strong) AC and Compensation) and ten sub-themes. We then analyze each theme and its sub-themes providing details regarding its importance and impact on AFs and show that Diligence and Discrimination remain underexplored. Finally, we outline some potentially fruitful avenues for future research. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2238976 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2238976 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2238976 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2244752_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Pham Tien Dat Author-X-Name-First: Pham Tien Author-X-Name-Last: Dat Author-Name: Kim Quoc Trung Nguyen Author-X-Name-First: Kim Quoc Trung Author-X-Name-Last: Nguyen Title: Foreign ownership and national governance quality affect liquidity risk – case in Vietnam Abstract: The paper aim to examine the impact of foreign ownership and national governance quality on liquidity risk in Vietnam’s listed commercial banks from 2010 to 2021, covering the COVID-19 outbreak. Using the two-step generalized method of moments regression model (GMM), the findings indicate that foreign ownership deteriorates liquidity risk, while national governance quality has a positive effect on liquidity risk. In particular, the study highlights the positive impact of COVID-19 on liquidity risk because of the unpredicted demand for cash withdrawals by customers, which led to a shortage of cash holdings in commercial banks. Consistent with agency and neo-institutional theories, the findings are robust to a series of endogenous checks using an alternative regression method, such as pooled ordinary least squares, and the generalized method of the moments regression model. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2244752 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2244752 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2244752 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2199906_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dewi Cahyani Pangestuti Author-X-Name-First: Dewi Cahyani Author-X-Name-Last: Pangestuti Author-Name: Ali Muktiyanto Author-X-Name-First: Ali Author-X-Name-Last: Muktiyanto Author-Name: Ira Geraldina Author-X-Name-First: Ira Author-X-Name-Last: Geraldina Author-Name: Darmawan D Author-X-Name-First: Darmawan Author-X-Name-Last: D Title: Modified of ERM Index for Southeast Asia Abstract: This study, conducted between 2016–2021 on Southeast Asian mining companies, introduces the Modified Enterprise Risk Management (ERM) Index (MERMi) to measure the implementation of ERM based on the COSO 2017 principles. The study found that ERM implementation is influenced by industry competition, company complexity, international diversification, and financial leverage. Meanwhile, company size and complexity, along with ERM and industry competition, positively impact firm performance. However, international diversification and financial leverage do not have a significant effect on firm performance. The study also concludes that there are no significant differences between the factors influencing ERM implementation in Southeast Asia and in advanced ERM implementation countries such as the USA, Europe, and Germany. The findings emphasize the importance of integrating risk management into the corporate governance of the mining sector in Southeast Asia. The limitations of this research include the lack of precise company disclosures on ERM implementation, which could be addressed through more research in other sectors and by using ISO 31,000 as a replacement for measuring instruments. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2199906 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2199906 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2199906 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2238393_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Arpana Kumari Author-X-Name-First: Arpana Author-X-Name-Last: Kumari Author-Name: Muskan Khan Author-X-Name-First: Muskan Author-X-Name-Last: Khan Author-Name: Nirupa Lakshmi Author-X-Name-First: Nirupa Author-X-Name-Last: Lakshmi Title: Assessing antecedents of individual readiness to adopt knowledge management in higher educational institutions Abstract: Higher education institutions (HEIs) are profoundly vested in knowledge-based endeavors. It emphasizes creating a knowledge-based atmosphere and recognizing knowledge as an intellectual capital. The purpose of this paper is to investigate the role of factors such as top management support, the perceived degree of collegiality, and organizational culture (OC) in fostering trust among members of HEIs and enabling individual readiness for knowledge management (KM). The faculty members affiliated with India’s HEIs provided the data for this study. At AMOS, data was analyzed using EFA, CFA, and SEM. The present study suggests that perceived collegiality and organizational culture are crucial for increasing faculty members’ trust in their own preparedness for implementing knowledge management in higher education institutions. This paper determined that to promote and enhance institutional KM activities, it is crucial that individuals’ trust is encouraged. The findings of the study are relevant for policymakers, practitioners, and service recipients at HEIs. In addition, the results contribute a novel model to the field of knowledge administration in the higher education sector. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2238393 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2238393 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2238393 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2248732_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Maja Rožman Author-X-Name-First: Maja Author-X-Name-Last: Rožman Author-Name: Polona Tominc Author-X-Name-First: Polona Author-X-Name-Last: Tominc Author-Name: Borut Milfelner Author-X-Name-First: Borut Author-X-Name-Last: Milfelner Title: Maximizing employee engagement through artificial intelligent organizational culture in the context of leadership and training of employees: Testing linear and non-linear relationships Abstract: The paper’s main aim is to analyze five constructs of organizational culture, AI-supported leadership, AI-supported appropriate training of employees, teams’ effective performance, and employee engagement, and their relationship through the prism of artificial intelligence on a sample of large and medium-sized Slovenian companies. The second aim of the paper is to test the proposed model with two different statistical techniques in the scope of structural equation modeling (SEM) that enable us to assess linear (PLS-SEM) and non-linear relationships (CB-SEM) among the constructs. The empirical research included 437 medium-sized and large Slovenian companies. From each company, a CEO or owner participated in our research. The findings of the research with both techniques show that organizational culture had no impact on AI-supported appropriate training of employees and was not significant as well as that organizational culture had an impact on AI-supported leadership. The impact of AI-supported leadership on AI-supported appropriate training of employees were supported only for the PLS-SEM model. The impact of AI-supported leadership for employees on teams was positive. Contrary to that, the impact of AI-supported leadership for business solutions on teams was non-significant. In both cases, AI-supported appropriate training of employees’ impact on teams was strong and positive. Also, employee engagement impact on teams was positive and statistically significant with PLS-SEM and CB-SEM methods. The research yields important implications for companies seeking to integrate artificial intelligence effectively in their operations. It emphasizes the critical role of AI-supported leadership in driving positive outcomes, such as improved employee training and enhanced team effectiveness. Companies should focus on developing leaders who can leverage AI tools to foster a skilled and engaged workforce. By adopting data-driven decision-making processes and incorporating insights from structural equation modeling, organizations can develop effective AI integration strategies. These provide valuable guidance for enhancing human resource management practices and achieving successful AI adoption across companies. The findings contribute to the formation of new views in the field of artificial intelligence implementation in the companies and show companies a broader picture of which aspects of human resource management need to be improved. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2248732 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2248732 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2248732 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2210895_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hibar Syahrul Gafur Author-X-Name-First: Hibar Author-X-Name-Last: Syahrul Gafur Author-Name: Hasrini Sari Author-X-Name-First: Hasrini Author-X-Name-Last: Sari Author-Name: Titah Yudhistira Author-X-Name-First: Titah Author-X-Name-Last: Yudhistira Title: Will in-flight virtual reality increase the enjoyment of flight for anxious passengers? Abstract: This study explores the possibility of using VR as an in-flight entertainment tool. The relationship between flight-related anxiety and attitude toward using in-flight VR is examined. Furthermore, the willingness to buy airline tickets is also explored if in-flight VR entertainment is provided. The primary research model refers to the Virtual Reality Hardware Acceptance model. Flight-related anxiety variables and covariates are used as the antecedents of attitude toward using in-flight VR. In addition, the intention to buy airline tickets is also measured as the dependent variable to explore the influence of attitude toward using in-flight VR. The method of data collection is accomplished purposively by an online survey. Hypotheses testing is done using PLS-SEM. The bootstrap-based multi-group analysis (MGA) is taken to distinguish the significance level between two data groups: high and low anxiety. Perceived enjoyment is the main predictor that significantly affects the passenger’s attitude toward using in-flight VR for passengers with a high level of anxiety. However, price willingness to pay does not influence perceived enjoyment. Attitude toward using in-flight VR influences both groups’ intention to buy airline tickets. The originality of the research:Instead of using VR as a therapy tool, this study explores the possibility of using it as an in-flight entertainment tool for anxious passengers. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2210895 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2210895 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2210895 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2207877_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Inês Gonçalves Author-X-Name-First: Inês Author-X-Name-Last: Gonçalves Author-Name: Ana Isabel Morais Author-X-Name-First: Ana Isabel Author-X-Name-Last: Morais Author-Name: Inês Pinto Author-X-Name-First: Inês Author-X-Name-Last: Pinto Title: Goodwill impairment and key audit matters Abstract: The main goal of this paper is to analyze the factors that influence the auditor’s decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors’ disclosure of a goodwill impairment as a KAM. Our sample comprises 92 companies listed in the stock market indices of Germany (DAX 30), Belgium (BEL 20), Spain (IBEX 35), France (CAC 40), the Netherlands (AEX), and Portugal (PSI 20) as of the 2017 fiscal year-end. The results show that in highly profitable companies or in those with strong corporate governance, the auditor is less likely to disclose goodwill impairment as a KAM. Findings also show that the economic significance of goodwill holds significant influence over the auditor’s decision-making even in companies with strong governance structures. The contribution of this paper is the provision of direct evidence on what motivates auditors to disclose goodwill impairment as a KAM. Findings show a direct relationship between profitability, corporate governance, and the disclosure of goodwill impairment as a KAM. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2207877 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2207877 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2207877 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2242985_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Onome Christopher Edo Author-X-Name-First: Onome Christopher Author-X-Name-Last: Edo Author-Name: Egbe-Etu Etu Author-X-Name-First: Egbe-Etu Author-X-Name-Last: Etu Author-Name: Imokhai Tenebe Author-X-Name-First: Imokhai Author-X-Name-Last: Tenebe Author-Name: Oluwarotimi Samuel Oladele Author-X-Name-First: Oluwarotimi Samuel Author-X-Name-Last: Oladele Author-Name: Solomon Edo Author-X-Name-First: Solomon Author-X-Name-Last: Edo Author-Name: Oladapo Ayodeji Diekola Author-X-Name-First: Oladapo Ayodeji Author-X-Name-Last: Diekola Author-Name: Joshua Emakhu Author-X-Name-First: Joshua Author-X-Name-Last: Emakhu Title: Fintech adoption dynamics in a pandemic: An experience from some financial institutions in Nigeria during COVID-19 using machine learning approach Abstract: The novel coronavirus caused a lifestyle shift, and the acceptance of offsite financial transactions is still a case for financial technology (fintech). Mobile financial transactions continue to be at an all-time low, and financial institutions are developing approaches for financial digitalization acceptability. The present study attempts to understand users’ motivations for fintech adoption. The technology acceptance model (TAM) and the unified theory of acceptance and use of technology (UTUAT) were utilized to uncover the rationale behind technology adoption. This study explored the drivers inhibiting the adoption of financial technology in Nigeria during the pandemic. A machine learning (ML) approach was implemented to examine fintech adoption predictors using a self-administered consumer survey of 480 account holders. Survey responses were analyzed using a set of ML models (naïve Bayes, logistic regression, K-nearest neighbors, decision trees, and support vector machines), revealing the features and decision criteria for predicting perceived technology adoption. The decision tree outperformed the other models, with an accuracy of over 84%, precision of 88%, recall of 86%, F1-score of 84%, and area under the curve of 87%. The result indicates that customers are concerned about their safety. Thus, furthering their sense of risk. These results provide a roadmap for financial institutions and policymakers to understand behavioral attitudes toward adopting fintech and suggest strategies for attracting customers to the fintech space. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2242985 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2242985 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2242985 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2224139_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Saif Ul Islam Author-X-Name-First: Muhammad Saif Ul Author-X-Name-Last: Islam Author-Name: Woei-Chyuan Wong Author-X-Name-First: Woei-Chyuan Author-X-Name-Last: Wong Author-Name: Mohd Yushairi Bin Mat Yusoff Author-X-Name-First: Mohd Yushairi Bin Mat Author-X-Name-Last: Yusoff Title: Types of political connections, election years, and firm performance in Pakistan: Moderating role of external monitoring Abstract: The study aims to examine the impact of different types of political connections in Pakistan on the performance of firms. We further examine whether the presence of external monitors, such as foreign and institutional investors, can moderate the impact of political connections on the performance of firms in Pakistan. In addition, we explore the association between political connections and firm performance during election and non-election years. This study uses 2479 firm-year observations for firms listed on the Stock Exchange of Pakistan from 2010 to 2019 as the final sample and uses regression to test the hypotheses. The findings of this study show that political connections are negative and strongly significant across all three performance indicators, such as ROA, ROE, and Tobin’s Q, indicating that political connections can harm firm value. Further analyses indicate that the detrimental impact of political connections on firm performance is attributable to CEOs who have political connections and is more pronounced during general election years in Pakistan. The findings further report some weak evidence of the monitoring roles played by foreign and institutional in mitigating the negative impact of political connections. Policymakers in Pakistan, therefore, ought to design stricter disclosure measures to limit the potential wealth expropriation in politically connected firms, given the lack of shareholder activism by outside shareholders in this country. Our results further suggest that external monitors, such as foreign and institutional ownership, play a relatively limited role in mitigating the adverse impact of political connections on the performance of firms. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2224139 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2224139 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2224139 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2218173_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thu Hien Nguyen Author-X-Name-First: Thu Hien Author-X-Name-Last: Nguyen Author-Name: Dao Tung Nguyen Author-X-Name-First: Dao Tung Author-X-Name-Last: Nguyen Author-Name: Tuan Anh Nguyen Author-X-Name-First: Tuan Anh Author-X-Name-Last: Nguyen Author-Name: Cong Dinh Nguyen Author-X-Name-First: Cong Dinh Author-X-Name-Last: Nguyen Title: Impacts of contingency factors on the application of strategic management accounting in Vietnamese manufacturing enterprises Abstract: Based on contingency theory in the study of strategic management accounting, this study examines the internal and external contingencies of the organization that affect the application of strategic management accounting (SMA) in Vietnamese manufacturing enterprises. Using qualitative and quantitative methodology, qualitative methods are used to make questionnaires, and quantitative methods are used to measure the scale and analyze the impact of each factor. The data used in the study was collected using a survey questionnaire from a sample of 395 managers (directors, deputy directors, chief accountants) and accounting staff with knowledge of management accounting/strategic management accounting in Vietnamese manufacturing enterprises. Based on the collected survey data, we performed a multivariable linear regression analysis with SPSS 20 to test the relationship between the contingency factors and the application of SMA. Regression analysis results show that contingencies such as organization size, competitive intensity, organizational structure (decentralized management), organization’s technology, business strategy, and perception of market instability positively influence the application of SMA in Vietnamese manufacturing enterprises. Therefore, the study provides insight that contributes to a better understanding of the impact of contingency factors on the application of SMA in the context of manufacturing enterprises in emerging economies like Vietnam. This finding is useful for policymakers and business managers in developing and promulgating mechanisms to influence these random variables to motivate enterprises to use more SMA techniques. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2218173 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2218173 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2218173 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2220199_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Paul Mukucha Author-X-Name-First: Paul Author-X-Name-Last: Mukucha Author-Name: Divaries Cosmas Jaravaza Author-X-Name-First: Divaries Cosmas Author-X-Name-Last: Jaravaza Title: Shockvertising of luxurious fast-foods brands in emerging markets: Differential effects of consumer demographic profiles Abstract: The serendipitous emergence of social media at the turn of this century created new uncensored avenues for the advertising industry. This created conditions conducive to peddling controversial ads or shockvertising. Controversial ads came as a result of the need to breakthrough the advertising clutter. The pervasiveness of controversial ads created mixed feelings among the audience. In order to avoid offending some target markets, advertisers are now faced with a daunting task of channeling their controversial ads to the target market groups that are likely to respond favorably. This study therefore seeks to determine the differential effects of controversial advertisements across various demographic groups. A sample of 1200 respondents was surveyed from one of the leading fast-food restaurants that regularly flight controversial ads laced with sexual humor in Zimbabwe. The data were analyzed using factorial analysis of variance (ANOVA). The study revealed that in general shockvertising was well appreciated across all demographic groups studied. There were some differential effects of age and marital status on the ad evaluation. However, there were no differential effects on gender, religion, and levels of education on ad evaluation. The study recommended the use of controversial ads as they can manage to cut through the information clutter. Advertisers, however, should emphasize more on the youth and the single consumers since they appreciate controversial ads more than other demographic groups. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2220199 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2220199 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2220199 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2244216_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Masturah Malik Author-X-Name-First: Masturah Author-X-Name-Last: Malik Author-Name: Rohami Shafie Author-X-Name-First: Rohami Author-X-Name-Last: Shafie Author-Name: Ku nor Izah Ku Ismail Author-X-Name-First: Ku nor Izah Author-X-Name-Last: Ku Ismail Author-Name: Anas Rasheed Bajary Author-X-Name-First: Anas Rasheed Author-X-Name-Last: Bajary Title: Do ownership structures affect the establishment of a risk management committee? Evidence from an emerging market Abstract: The main aim of this paper is to examine the determinants that contribute to the establishment of a risk management committee (RMC) in a firm. Unlike previous studies, this paper investigates the types of ownership structure, comprising family, institutional, government, managerial, and foreign ownership, as the factor that leads to the establishment of an RMC. This is based on the observation of 2,173 non-financial public listed firms from 2015 until 2017 in the Malaysian business market. By using logistic regression, the results depict that government and foreign ownership are significantly and positively related to the establishment of an RMC. In contrast, the establishment of an RMC in family and managerial ownership firms shows a negatively significant effect. The results indicate that family and managerial ownership have less of an agency problem in the firm, thus requiring less monitoring as compared to other types of ownership, which require more monitoring, especially in terms of managing risks, which affirm the argument of the agency theory. As a result, this study provides empirical evidence on the determinants of the establishment of RMCs and informs regulators and policymakers about the potential requirement for RMC establishment in Malaysian non-financial publicly traded firms. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2244216 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2244216 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2244216 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2202025_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Serhan Abdullah Alshammari Author-X-Name-First: Serhan Author-X-Name-Last: Abdullah Alshammari Author-Name: Anis Ur Rehman Author-X-Name-First: Anis Ur Author-X-Name-Last: Rehman Author-Name: Saleh Abdullah Alreshoodi Author-X-Name-First: Saleh Author-X-Name-Last: Abdullah Alreshoodi Author-Name: Mohammed Abdul Rab Author-X-Name-First: Mohammed Author-X-Name-Last: Abdul Rab Title: How entrepreneurial competencies influence the leadership style: A study of Saudi female entrepreneurs Abstract: This study examines a group of women entrepreneurs of small and micro businesses in Hail, Riyadh and Eastern regions of Kingdom of Saudi Arabia. The study aims to identify the particular style of leadership displayed by these women entrepreneurs; and whether all their competencies have the same or different influence on their task-oriented or people-oriented leadership styles. The respondents were initially identified through various organizations such as Wa’ed (Aramco’s entrepreneurship centre), MISK Foundation and Monsha’at. Subsequently, we finalized female-owned small businesses that are operating for minimum two years in their respective business area as our target respondents. The survey questionnaire was sent to 310 women entrepreneurs after obtaining their approval. A total of 211 filled surveys were received. The responses having repetition or missing data were deleted which resulted in 174 surveys which were analyzed using SPSS. Surprisingly, the results indicate that our respondents exhibit a higher score of task-oriented leadership style. The female entrepreneurs who possess high degrees of business and management, relationship, entrepreneurial and human relation skills are found to incline towards task-oriented leadership style. The relationship and entrepreneurial competencies show a positive influence on the people-oriented leadership style. On the other hand, business and management, as well as entrepreneurial and human interactions, show a positive influence on task-oriented style of leadership. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2202025 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2202025 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2202025 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2208429_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nidal Fawwaz AlQudah Author-X-Name-First: Nidal Fawwaz Author-X-Name-Last: AlQudah Author-Name: Muhammad Adeel Anjum Author-X-Name-First: Muhammad Author-X-Name-Last: Adeel Anjum Author-Name: Kamran Naeem Author-X-Name-First: Kamran Author-X-Name-Last: Naeem Author-Name: Mamoun M Alqudah Author-X-Name-First: Mamoun M Author-X-Name-Last: Alqudah Author-Name: Ammarah Ahmed Author-X-Name-First: Ammarah Author-X-Name-Last: Ahmed Author-Name: Hisham Shtnaoui Author-X-Name-First: Hisham Author-X-Name-Last: Shtnaoui Title: Examining the antecedents of employee retention among Jordanian private Universities: The moderating role of knowledge sharing Abstract: This study aims to examine the effect of employee engagement, job satisfaction, task complexity and talent management on employee retention in private universities based in Jordan. The study also examines the moderation effect of knowledge sharing on the relationship between employee engagement and employee retention. The data collected from 183 academics and analyzed through Statistical Package for the Social Sciences (SPSS) and partial least squares-structural equation modeling (PLS-SEM) indicated that employee engagement, talent management and job satisfaction significantly impact employee retention. However, task complexity was found to have a non-significant relationship with employee retention. Further, it was found that knowledge sharing positively moderates the relationship between employee engagement and employee retention. This study is a signpost for future research regarding the antecedents of employee retention and provides useful insights to the policy makers of higher education institutions in Jordan. The study also highlights several avenues for future research. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2208429 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2208429 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2208429 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2215072_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lan Nguyen-Thi-Huong Author-X-Name-First: Lan Author-X-Name-Last: Nguyen-Thi-Huong Author-Name: Duy Van Nguyen Author-X-Name-First: Duy Author-X-Name-Last: Van Nguyen Author-Name: Loc Xuan Tran Author-X-Name-First: Loc Author-X-Name-Last: Xuan Tran Title: Diversification, government support, and firm performance Abstract: Many companies have been and are implementing diversification to take advantage of capital, reduce risks, and increase revenue for enterprises. At the same time, government support is considered to have positive implications for companies. This study was conducted to assess the impact of diversification and government support on the firm performance of small and medium enterprises (SMEs) in Vietnam. Data was collected on 1,342 SMEs in Vietnam from 2011 to 2015. The analysis results show that diversification has a positive effect on firm performance (through return on assets). However, diversification has no impact on return on equity. The results show that the resource-based view theory is supported when enterprises implement meaningful diversification. The study also shows that the trade-off theory is supported when companies diversify. Government support has no impact on firm performance. The research will help enterprises orient themselves appropriately when deciding to diversify or register and receive support from the government. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2215072 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2215072 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2215072 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2212492_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Eman Mohamed Abd-El-Salam Author-X-Name-First: Eman Mohamed Author-X-Name-Last: Abd-El-Salam Title: Exploring factors affecting Employee Loyalty through the relationship between Service Quality and Management Commitment a case study analysis in the iron and steel industry Al Ezz Dekheila Steel Company in Egypt Abstract: The purpose of this study is to discover factors affecting employee loyalty through the relationship between service quality and management commitment from the employees’ perspective on the iron and steel industry, specifically in Al Ezz Dekheila Steel Company (EZDK) (a Middle East steel producer with a global reach) in Egypt. The author employed an inductive qualitative research approach through semi-structured interviews with 15 employees from different managerial levels (top, middle, and divisional) to achieve the study aim. All interviews were conducted in Arabic, the mother tongue of all respondents. Data were gathered personally by the researcher and statistically analyzed using thematic analysis to determine the main ideas of the transcripts. Based on the analysis of the interviews, the study has identified main themes, which refer to the important factors identified by employees of EZDK. Through these themes, the conceptual framework of factors affecting employee loyalty is developed. Five main themes are presented, where each theme consists of many codes. Themes and codes could be represented as follows; theme of Corporate Social Responsibility (Environmental Impact, Helping the Government, CSR Projects, and Reducing Energy Consumption), theme of Quality of Service Offered to Employees (Safety Climate, Service Recovery Performance, and Policies), theme of Working Atmosphere (Friendly, Supportive, Teamwork, Fair environment, and obstacles of CRM), theme of Management Commitment (Management support, Supervisor Support, and Transparency) and theme of Employee Loyalty (Employees Empowerment, Employees Satisfaction, Employees planning, and being a part of the company). This paper contributes by filling the gap in the business field in both marketing (service quality, internal marketing) and management (HR, CSR) in discovering the factors affecting employee loyalty from the employees’ frame of reference, as it is considered as the first of its sort to develop a conceptual framework that explores the factors affecting employee loyalty in the iron and steel industry in the setting of one of the leading developing nations in Africa and the Middle East. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2212492 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2212492 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2212492 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2207620_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nilna Muna Author-X-Name-First: Nilna Author-X-Name-Last: Muna Author-Name: Ni Nyoman Kerti Yasa Author-X-Name-First: Ni Nyoman Kerti Author-X-Name-Last: Yasa Author-Name: Ni Wayan Ekawati Author-X-Name-First: Ni Wayan Author-X-Name-Last: Ekawati Author-Name: I Made Artha Wibawa Author-X-Name-First: I Made Artha Author-X-Name-Last: Wibawa Author-Name: Nyoman Sri Subawa Author-X-Name-First: Nyoman Author-X-Name-Last: Sri Subawa Title: Business network power as a process for enhancing firm performance: A perspective of RAToC Abstract: This study aims to bridge the gap in inconsistent findings on the use of social media technology to enhance firm performance through business network power and market entry speed. The original premise of this study is the formulation of business network power, derived from the resource advantage theory of competition, through social media as a primary process that impacts a firm’s performance. Data were collected from a sample of 236 owner—managers of small-to-medium craft subsector enterprises in the creative industry in Bali, Indonesia. The results indicate that social media can be a primary trigger for leveraging business network power and strengthening market entry speed and performance. This study has several theoretical and managerial implications. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2207620 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2207620 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2207620 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2207676_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dyan Fauziah Suryadi Author-X-Name-First: Dyan Fauziah Author-X-Name-Last: Suryadi Author-Name: Mahlia Muis Author-X-Name-First: Mahlia Author-X-Name-Last: Muis Author-Name: Muh. Idrus Taba Author-X-Name-First: Muh. Idrus Author-X-Name-Last: Taba Author-Name: Wardani Hakim Author-X-Name-First: Wardani Author-X-Name-Last: Hakim Title: The role of religion and social capital on employees’ performance: An empirical study post Indonesia’s Islamic bank merger Abstract: The rapid development technology and information competition resulted companies to switch their strategies and operations including merger to obtain competitive advantage. Despite, the most population is Muslim, compared to conventional bank, Islamic bank market share in Indonesia is still stagnant in 5%. This research investigates how employees’ religiosity influences the mediator variables, such as structural, cognitive, and relational social capital, which subsequently influences Indonesian Islamic banking performance post-merger. The sample consists of 675 Islamic bank employees. Structural equation modelling (SEM) was used to test the research hypotheses through three studies. The empirical results indicate that religiosity positively affects employees’ social capital, precisely when employees have frequent communication and interaction, which also has a strong correlation to employees’ share language, value, trust, and reciprocity. Furthermore, mediator variables, such as structural, cognitive, and relational social capital, have a partial role in religiosity and employees’ performance. This study was limited to Indonesian Islamic bank employees. Therefore, future studies are needed to analyze cross-regional, culture, organization, and religion. Bank managers and regulators need to enhance employees’ religiosity and social capital toward valuable communication and interaction. They also need to enlighten employees from the perspective of business and organization. This study contributes to human resource management and organization literature and the decision-making process associated with developing and testing a model of religious determinants of employees’ performance towards social capital. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2207676 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2207676 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2207676 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2202024_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rodrigo Ribeiro Coimbra Author-X-Name-First: Rodrigo Author-X-Name-Last: Ribeiro Coimbra Author-Name: Carlos Melo Brito Author-X-Name-First: Carlos Melo Author-X-Name-Last: Brito Author-Name: Danilo de Oliveira Sampaio Author-X-Name-First: Danilo Author-X-Name-Last: de Oliveira Sampaio Title: Hedonic and utilitarian motivations and their relationship with cultural dimensions, life satisfaction and the attributes of supermarkets: An international study on consumer behavior Abstract: This research focuses on how consumers behave when they shop in supermarkets. It aims at understanding the relationship between hedonic and utilitarian motivations, cultural dimensions and satisfaction with life in context. Most researchers have studied how motivations and cultural dimensions affect consumer behavior. However, the studies conducted so far do not address the relationship between hedonic and utilitarian motivations, culture, satisfaction with life, and supermarket attributes. This research is mainly exploratory in nature and is based on three samples collected in different continents: Brazil, South Korea and Portugal. Evidence is found that satisfaction with life impacts utilitarian motivation but does not impact hedonic motivation. The study also shows that consumers satisfied with their life tend to be more rational in their purchases. Concerning the cultural dimension, power distance is the unique variable that positively impacts hedonic motivation, while long-term orientation has a negative impact on hedonic motivation. On the other hand, avoiding uncertainty and long-term orientation positively impact utilitarian behavior. Regarding the supermarkets’ attributes, the study puts in evidence the significant positive impact of pricing policy, variety and quality of products, environment, service, and corporate social responsibility in the hedonic motivation. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2202024 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2202024 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2202024 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2209380_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mo Tran Thi Author-X-Name-First: Mo Author-X-Name-Last: Tran Thi Author-Name: Ha Hoang Thi Thu Author-X-Name-First: Ha Hoang Author-X-Name-Last: Thi Thu Author-Name: Diep Nguyen Thi Thanh Author-X-Name-First: Diep Nguyen Author-X-Name-Last: Thi Thanh Title: The impact of firm leverage on investment decisions: The new approach of hierarchical method Abstract: This paper investigates the impact of firm leverage on its investment activities. Especially, the research is conducted in the context of the Vietnamese emerging market, an incomplete market in South East Asia with the existence of inefficient market problems such as information asymmetry and agency conflicts which are the root cause of the relationship between corporate leverage and investment. Regarding methodology, we build the two main types of econometric models: traditional multiple regression and multilevel model (also called hierarchical, mixed, or nested data model). The purpose of employing the multilevel model is to observe the hierarchical structure of data and the effect of each data level in the hierarchy on firm investment that the traditional regression model may fail to achieve. We construct three-level predictors (three levels of leverage) for investment: observation unit, firm level, and industry level. We find that debt used in a firm can harm or reduce its investment activities. All three hierarchical levels of leverage show negative and significant effects on investment. Especially, the impact of leverage at the first level of data clustering on investment gets stronger under the moderation of industry leverage. In this case, the multilevel model is a more appropriate estimation method than the traditional regression. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2209380 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2209380 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2209380 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2235754_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Judith Moyo Author-X-Name-First: Judith Author-X-Name-Last: Moyo Author-Name: Simba Mutsvangwa Author-X-Name-First: Simba Author-X-Name-Last: Mutsvangwa Author-Name: Tichakunda Valentine Chabata Author-X-Name-First: Tichakunda Valentine Author-X-Name-Last: Chabata Author-Name: Lidion Sibanda Author-X-Name-First: Lidion Author-X-Name-Last: Sibanda Author-Name: Felix Chari Author-X-Name-First: Felix Author-X-Name-Last: Chari Title: Business continuity management and supply chain disruptions: A case of humanitarian organizations in Cyclone Idai in Zimbabwe Abstract: Catastrophic events, such as cyclones, floods, droughts, terrorism, or cybercrime, are astronomically on the increase the world over. These events disrupt businesses’ smooth continuity leading to reputational digital data and financial losses among others. Zimbabwe’s districts of Chimanimani and Chipinge in March 2019 experienced a catastrophic Cyclone Idai that highly disrupted various important business activities and the associated supply chains. This study, therefore, focuses on the impact of business continuity and organizational performance on mitigating the disruptive effects on major supply chains during a disaster. Ordinary Least Squares (OLS) regression model was used to analyse the relationship between supply chain disruption and business continuity. The study had a population of 82 humanitarian organizations and the researchers successfully administered questionnaires to a sample of 65 humanitarian organizations that participated in relief operations during Cyclone Idai in Zimbabwe. The results show that business continuity has a negative and significant effect on supply chain disruption. At 5% level of significance, business continuity has a positive effect of about 8%. This means that a marginal change in business continuity will result in significant 8% influence on mitigation of supply chain disruption in humanitarian relief efforts. The study findings will be useful to practitioners such as supply chain managers in coming up with strategies in case of supply chain disruption threats due to unseen shocks. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2235754 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2235754 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2235754 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2229528_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Parthesh R. Shanbhag Author-X-Name-First: Parthesh R. Author-X-Name-Last: Shanbhag Author-Name: Yogesh P. Pai Author-X-Name-First: Yogesh P. Author-X-Name-Last: Pai Author-Name: Gururaj Kidiyoor Author-X-Name-First: Gururaj Author-X-Name-Last: Kidiyoor Author-Name: Nandan Prabhu Author-X-Name-First: Nandan Author-X-Name-Last: Prabhu Title: Development and initial validation of a theory of planned behavior questionnaire: Assessment of purchase intentions towards products associated with CRM campaigns Abstract: This research develops and validates scales based on the theory of planned behavior (TPB) to measure purchase intention towards products associated with cause-related marketing (CRM) campaigns in the South Asian context. Despite few studies using global measures of TPB in specific contexts to predict behavioral intention towards CRM campaigns, this study develops and uses belief-based formative indicators that can be used as an intervention to bring about behavioral changes for positive campaign outcomes. A mixed methods approach was used, including focus group discussions and open-ended questionnaires, to collect qualitative data from 62 participants, resulting in the development of the formative indicators of the measurement instrument. The scales were then combined with global measures of reflective indicators and validated using data collected from 1035 respondents in a quantitative study. The results support the TPB theory and show that the scales have strong internal consistency, reliability, and validity. The findings indicate that behavioral beliefs (β = 0.834, p < 0.001), normative beliefs (β = 0.631, p < 0.001), and control beliefs (β = 0.725, p < 0.001) significantly impact attitude, subjective norm, and perceived behavioral control respectively. Attitude (β = 0.374, p < 0.001), subjective norms (β = 0.218, p < 0.001), and perceived behavioral control (β = 0.320, p < 0.001) significantly influence purchase intentions, with attitude having the most significant impact. The study also found that purchase intention significantly affects purchase behavior (β = 0030.530, p < 0.001). And therefore, this study strengthens the theory of planned behavior in the context of CRM campaigns, aligning with the broader field of ethical consumption. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2229528 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2229528 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2229528 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2232159_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Francis Atta Sarpong Author-X-Name-First: Francis Atta Author-X-Name-Last: Sarpong Author-Name: Peter Sappor Author-X-Name-First: Peter Author-X-Name-Last: Sappor Author-Name: George Nyantakyi Author-X-Name-First: George Author-X-Name-Last: Nyantakyi Author-Name: Isaac Ahakwa Author-X-Name-First: Isaac Author-X-Name-Last: Ahakwa Author-Name: Owusu Esther Agyeiwaa Author-X-Name-First: Owusu Author-X-Name-Last: Esther Agyeiwaa Author-Name: Benjamin Blandful Cobbinah Author-X-Name-First: Benjamin Author-X-Name-Last: Blandful Cobbinah Title: From traditional roots to digital bytes: Can digitalizing ESG improves Ghanaian rural banks’ brand equity through stakeholder engagement, and customer loyalty? Abstract: This study examines the impact of Digitalized Environmental, Social, and Governance (DESG) practices on rural banks in Ghana, focusing on their relationship with stakeholder engagement, customer loyalty, brand equity, and financial performance. The study collected data from 724 respondents, including bank customers and officials. The study finds that DESG practices directly and positively affect rural banks’ brand equity using Partial Least Squares Structural Equation Modeling (PLS-SEM). Additionally, stakeholder engagement indirectly and positively mediates the relationship between DESG and brand equity. Meanwhile, customer loyalty significantly mediates DESG and brand equity, and the combination of stakeholder engagement and customer loyalty jointly and significantly mediates the relationship between DESG and brand equity. Furthermore, DESG and brand equity indirectly and significantly impact rural banks’ financial performance during the study. These results underscore the essential role of digitalizing ESG practices in enhancing banks’ brand equity and overall performance. As a result, the study recommends that rural banks invest in digital infrastructure and platforms to enable effective stakeholder engagement, customer loyalty programs, and ESG reporting. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2232159 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2232159 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2232159 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2226426_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Samuel Nduati Kariuki Author-X-Name-First: Samuel Author-X-Name-Last: Nduati Kariuki Title: Board gender diversity, efficiency and risk-taking behavior: Empirical evidence from insurance firms in Kenya Abstract: Gender diversity in the board has recently become the most intensely deliberated and scrutinized corporate governance aspect, especially its linkage with various corporate economic outcomes following numerous corporate scandals as a results of weak governance mechanisms. This empirical work examined association between board gender diversity (BGD), efficiency and risk-taking behavior (RTB) of insurers in Kenya over 8 year’s period from 2013 to 2020 using a dynamic data analysis model on a Kenyan sample of 53 insurers. The findings confirm a significant inverse association between BGD and RTB. The study also reports an insignificant negative association with risk taking, despite showing that generally insurers are technically inefficient. The study, therefore, suggests that boards with relatively higher proportions of women have lower propensity for risk taking. The outcomes have implications for the shareholders on the potential benefits of women on board in reducing propensity for risk taking among insurers. With regard to regulatory and policy implications, the findings support the argument for policy formulation and regulations on gender quotas in both public and private insurance firms. This is particularly valuable in emerging countries where corporate governance is at nascent stage. The study recommends that future studies could extend the scope to determine the optimal gender mix as well as broaden the studies to cover gender inclusivity among the top executives and embrace additional BGD variables. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2226426 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2226426 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2226426 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2215074_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: John Agyekum Addae Author-X-Name-First: John Agyekum Author-X-Name-Last: Addae Author-Name: Jorge Mota Author-X-Name-First: Jorge Author-X-Name-Last: Mota Author-Name: António C. Moreira Author-X-Name-First: António C. Author-X-Name-Last: Moreira Title: Risk governance as a line of defense: Systematic review of hotspots for future research Abstract: To forestall future financial crises, risk governance has been embraced as a line of defense. Therefore, this paper seeks to synthesize the risk governance literature, identifying gaps, and suggesting direction for future research, through a systematic literature review (SLR). Analyzing 151 papers from the Scopus and Web of Science databases, this paper finds a steady increase in academic work on risk governance. Using the theory, context, characteristics, and methodology (TCCM) framework, the study emphasizes the importance of chief risk officers, geographical context coverage, and effectiveness and regulation of risk governance. Methodologically, endogeneity issues are a major concern for researchers, agency theory (AT) being the most popular theory used. Finally, moderating and mediating variables that affect risk governance are identified as important but under-explored. While providing practitioners and policymakers with a framework, empirical testing is encouraged. The study contributes to SDG Goal 8, Target 10 of strengthening financial institutions and promoting a resilient financial system. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2215074 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2215074 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2215074 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2218183_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Michele Gorgoglione Author-X-Name-First: Michele Author-X-Name-Last: Gorgoglione Author-Name: G. V. Martiradonna Author-X-Name-First: G. V. Author-X-Name-Last: Martiradonna Author-Name: A. C. Garavelli Author-X-Name-First: A. C. Author-X-Name-Last: Garavelli Title: Targeting Consumers with eating behavioral disorders: A company’s perspective Abstract: Eating Behavioral Disorders (EBDs) affect an increasing number of consumers. Improving the ability of businesses to target EBDs may contribute to this issue by making people aware of treatments. The vast literature on the identification of EBDs in the medical area is based on the association between a disease and single demographics and is not sufficient for a marketing strategy that minimizes the cost of wrong identifications. Through a complex survey, we studied the discriminant power of several sets of variables, investigated the proper number of clusters in an effective segmentation strategy and described the profiles of target segments. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2218183 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2218183 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2218183 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2235086_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Indarto Indarto Author-X-Name-First: Indarto Author-X-Name-Last: Indarto Author-Name: Rohmini Indah Lestari Author-X-Name-First: Rohmini Indah Author-X-Name-Last: Lestari Author-Name: Djoko. Santoso Author-X-Name-First: Djoko. Author-X-Name-Last: Santoso Author-Name: Chatarina Yekti Prawihatmi Author-X-Name-First: Chatarina Yekti Author-X-Name-Last: Prawihatmi Title: Social entrepreneurship and CSR best practice: The drivers to sustainable business development in new Covid-19 Era Abstract: Social Entrepreneurship (SE) practice has become one of the solutions to the economic and social problems of the community during the COVID-19 pandemic. This study examines the role of Corporate Social Responsibility (CSR) Best Practice, which acts as a mediator in the influence of SE toward Sustainable Business Development (SBD). This study applied a quantitative approach with a cross-sectional survey. The samples are actors in Micro Small Enterprises (MSEs) applying SE principles in Semarang, Central Java province, Indonesia, with 142 people obtained by purposive sampling. The structural equation model was used to test the relationship between variables. The results of the analysis prove that SE has a significant effect on the implementation of CSR Best Practice and SBD. The application of CSR Best Practice for employees and consumers can mediate the influence of SE toward SBD. In contrast, CSR Best Practice for Society and the Environment cannot act as mediators. Implementing the CSR Best Practice and SE strategies can encourage and develop added value and strengthen MSEs to achieve a sustainable business. The study results recommend that SE through CSR Best Practices is urgently necessary to solve economic and social problems in the community after the COVID-19 pandemic. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2235086 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2235086 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2235086 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2211789_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Quynh Lien Le Author-X-Name-First: Quynh Lien Author-X-Name-Last: Le Author-Name: Hanh Hong Ha Author-X-Name-First: Hanh Hong Author-X-Name-Last: Ha Author-Name: Thi Minh Phuong Nguyen Author-X-Name-First: Thi Minh Phuong Author-X-Name-Last: Nguyen Author-Name: Thuy Duong Doan Author-X-Name-First: Thuy Duong Author-X-Name-Last: Doan Title: The association between upward and downward earnings management and equity liquidity: empirical evidence from non-financial firms listed in Vietnam Abstract: The current study aims at examining the impact of earnings management on equity liquidity in the Vietnam stock market when considering the direction of earnings management. We used two proxies of equity liquidity, namely quoted spread and effective spread, and analyzed the data using ordinary least squares (OLS), fixed and random effect models (FEM, REM), and regression with generalized least squares (GLS) to determine the most suitable model. The findings of the study indicate that when downward earnings management increases, the quoted spread also decreases, thus the bid-ask spread is low, meaning that the liquidity is high. This can be explained by the fact that when firms conduct downward earnings management to reduce taxes, investors may expect to buy stocks from these firms at a better price, leading to an increase in trading demand on the market. Whereas upward earnings management has no impact on quoted spread. Our results also showed that there is no evidence to suggest that earnings management has an impact on the effective spread. This means that, in the absence of other factors, an increase in earnings management in either upward or downward directions does not affect the difference between buying and selling prices. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2211789 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2211789 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2211789 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2199488_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Joseph Ofori Acheampong Author-X-Name-First: Joseph Ofori Author-X-Name-Last: Acheampong Author-Name: Michael K. Dzordzormenyoh Author-X-Name-First: Michael K. Author-X-Name-Last: Dzordzormenyoh Author-Name: Justice Nyigmah Bawole Author-X-Name-First: Justice Nyigmah Author-X-Name-Last: Bawole Author-Name: Albert Ahenkan Author-X-Name-First: Albert Author-X-Name-Last: Ahenkan Author-Name: Emmanuel Kojo Sakyi Author-X-Name-First: Emmanuel Kojo Author-X-Name-Last: Sakyi Title: Vertical accountability among ministries of state in an emerging economy: A case study of Ghana Abstract: Since 1992, Ghana has implemented several initiatives and reforms such as the National Anti-Corruption Plan (NACAP), Right to Information (RTI) Act, Economic and Organized Crime Office (EOCO), and the Office of the Special Prosecutor (OSP) with the goal of improving accountability while reducing corruption. These policies provide researchers with a lot of opportunities to examine how effective these programs have been as well as their impact on accountability. Hence, the present study seeks to accomplish three main objectives: 1) to explore the factors that facilitate vertical accountability; 2) to explore the limitations to vertical accountability; and 3) to investigate the benefits of vertical accountability in Ghana. To accomplish these objectives, we interviewed twenty directors in seven ministries of state and ten experts across civil society and academia in Ghana. We found that the disclosure of financial income, assets, and interest, the Right to Information (RTI) Act; merit-based recruitment, proper record keeping, performance-based evaluation, training and development, the absence of corruption, and conflicts of interest are major drivers of vertical accountability in Ghana. Additionally, we found that the presence of corruption, nepotism/patron-clientelism, conflict of interest, a lack of political commitment and participation, inadequate resources, and weak complaint and accountability mechanisms limit vertical accountability. Finally, the benefits of vertical accountability include improvements in openness and fairness, effective and efficient utilization of scarce resources, integrity, and trust. These results were extensively discussed, while recommendations for future studies were proffered. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2199488 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2199488 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2199488 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2217640_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tafadzwa. C. Maramura Author-X-Name-First: Tafadzwa. C. Author-X-Name-Last: Maramura Author-Name: Joseph. M. Ruwanika Author-X-Name-First: Joseph. M. Author-X-Name-Last: Ruwanika Title: Identifying the challenges in SCM: Evidence from Mangaung Metropolitan Municipality Abstract: Supply Chain Management (SCM) fulfils an important role in the economy and public expenditure of a country and can be regarded as a critical factor for the efficiency of a government because it is a main component of public service delivery. Since the introduction of the SCM policy in South African public sector it has been faced with a myriad of challenges which are hampering service delivery. This study aims to investigate the challenges in supply chain management, affecting service delivery in the Mangaung Metropolitan Municipality (MMM). The study was qualitative in design. Semi-structured interviews were used, and the data was thematically analysed. One of the findings of this study is that the SCM department cannot function properly if there are instability, lack of integrity, lack of human capacity, lack of skills, non-payment of suppliers, political interference, corruption, and lack of accountability. The supply chain management system should move from a paper-based system to an electronic system to allow for effective and efficient service delivery. Public officials should be able to interpret the acts, rules, and regulations, as well as policies, governing SCM. The study recommended that, to improve service delivery, there is a need to hire people in supply chain management who have the capacity and skills to do the job. The study also recommended that, internal controls need to be strengthened in all areas of SCM and legislation needs to be reviewed to allow for the quicker procurement of goods and services. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2217640 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2217640 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2217640 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2222499_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Egi Arvian Firmansyah Author-X-Name-First: Egi Arvian Author-X-Name-Last: Firmansyah Author-Name: Umar Habibu Umar Author-X-Name-First: Umar Habibu Author-X-Name-Last: Umar Title: Metaverse in business research: a systematic literature review Abstract: This study reviews metaverse literature related to the business discipline. Our first search yielded 323 papers, further filtered based on predefined standards. Accordingly, since our research focuses on the metaverse of business, we limited the Scopus search results by choosing only two categories: business, management, and accounting, as well as economics, econometrics, and finance. Using the PRISMA flowchart, this study reviewed 29 selected documents published by publication outlets in Scopus. The study reveals that most metaverse-business studies employed qualitative methods and were categorized as conceptual papers because the research is in its infancy. Marketing has become the dominant business area since most studies relate metaverse with various marketing activities. Besides, management information and finance come second and third in the number of publications. This result indicates that through metaverse, businesses can attract new customers, retain existing customers, improve firm operations, and streamline business processes. This study’s novelty is investigating metaverse studies related to business function areas, which is absent in metaverse literature. One limitation of this study is the single database, namely, Scopus. Further study may employ other databases like Web of Science or Google Scholar. Besides, future studies may explore more metaverse studies concerning more specific topics, such as accounting, auditing, and banking. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2222499 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2222499 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2222499 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2212499_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Istianingsih Sastrodiharjo Author-X-Name-First: Istianingsih Author-X-Name-Last: Sastrodiharjo Author-Name: Uswatun Khasanah Author-X-Name-First: Uswatun Author-X-Name-Last: Khasanah Title: Is it the end of enterprise resource planning? evidence from Indonesia state-owned enterprises (SOEs) Abstract: Implementing an enterprise resource planning (ERP) system is crucial if a company wants to compete globally and keep up with technological advances. This study examines the effect of information sharing and competent personnel on ERP. This study takes a quantitative approach using a questionnaire tested with covariance-based structural equation modelling. The sample includes 338 respondents from several Indonesian state-owned enterprises. The results show that information sharing positively affects the success of ERP system implementation. Next, competent personnel also positively affect the success of ERP implementation. Overall, this research is helpful for firms who want to implement an ERP system to manage information and personal arrangements accordingly so that the system can run as expected. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2212499 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2212499 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2212499 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2244766_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Teboho Mashao Author-X-Name-First: Teboho Author-X-Name-Last: Mashao Author-Name: Ireen Choga Author-X-Name-First: Ireen Author-X-Name-Last: Choga Title: An investigation of the impact of exchange rate movements on consumer prices in the Southern African Customs Union (SACU) Abstract: External shocks disrupt the effectiveness of the central bank in stabilising prices. Therefore, this study investigates the effect of exchange rate movement on consumer prices in the SACU region for the period from 1990 to 2021 (31 observations for each nation). To achieve this, panel auto-regression distributed lags (PARDL) and pooled group mean (PGM) estimation techniques were employed in this study. Variables used in this study include consumer price index, exchange rate, import prices, gross domestic product (GDP) and money supply. The results indicate that the exchange rate has significantly influenced consumer prices negatively in the SACU region in the long run. Furthermore, the effects of exchange rate on consumer prices are low and incomplete. This undermines the PPP theory, which asserts that local prices should change in the same direction as the exchange rate. Nonetheless, the long-run findings align with some empirical evidence within the region. The short-run effects of the exchange are mixed and only significant in Botswana. Moreover, consumer prices in the SACU region are influenced by GDP, money supply and exchange rate. Granger causality results indicate that there is a unidirectional relationship between consumer prices and exchange rate. The findings in this study have implications for monetary policy in the SACU region. The exchange rate is anti-inflationary. Inflated consumer prices are likely to have been influenced by internal forces. Therefore, it is imperative to reconsider monetary policy targets and how they may be reorganised to regulate the level of consumer prices in the SACU economies. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2244766 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2244766 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2244766 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2234130_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Gugup Kismono Author-X-Name-First: Gugup Author-X-Name-Last: Kismono Author-Name: Widya Paramita Author-X-Name-First: Widya Author-X-Name-Last: Paramita Author-Name: Gabriela B. Lintang Author-X-Name-First: Gabriela B. Author-X-Name-Last: Lintang Title: Can acceptance promote life satisfaction during a work from home regime? The mediating role of work-life balance and job stress Abstract: The COVID-19 pandemic has come to an end, so organizations need to make decisions about whether to maintain the work-from-home (WFH) practice or to go back to pre-pandemic working arrangements. Statistics showed that although 56% of the employers continue to adopt WFH the rest of it called back the employees back to the office in 2023. Moreover, he literature on the benefits of WFH has produced mixed findings, and so this study evaluates the impact of employees’ psychological acceptance on the life satisfaction of employees who practiced WFH due to the pandemic. A survey was administered to employees in Indonesia who worked from home and 406 valid and completed responses were returned to be analysed using Smart-PLS statistical software. This study contributes theoretically by highlighting the role of context in predicting the influence of acceptance on life satisfaction. In the WFH context, acceptance is neither directly related to life satisfaction, nor promote life satisfaction by reducing job stress. However, acceptance represents a psychological resource that help employees to improve work-life balance (WLB), as balancing WLB is one of the most relevant issues during the WFH arrangement. Several managerial implications are elaborated, mainly to ensure employees gain a mindset of acceptance through recruitment and training. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2234130 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2234130 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2234130 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2177399_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ricky Chee- Jiun Chia Author-X-Name-First: Ricky Chee- Jiun Author-X-Name-Last: Chia Author-Name: Magdalene Efendi Author-X-Name-First: Magdalene Author-X-Name-Last: Efendi Author-Name: Venus Khim-Sen Liew Author-X-Name-First: Venus Khim-Sen Author-X-Name-Last: Liew Title: Consumer purchase intention on Boba drinks in Kuching during Covid-19 Abstract: Many businesses were badly impacted as consumer spending habit shifted due to Covid-19 outbreak. The purpose of this study is to investigate consumer purchase intention on Boba drink during Covid-19. By adopting Theory of Planned Behavior, this study explores the influence of perceived behavioral control, subjective norm, and attitude. Importantly, perceived risks is added to the conceptual model to study consumer purchase intention amid Covid-19. Boba drink is a popular beverage in every city in Malaysia, including Kuching, where one could easily spot a Boba drink outlet at almost every corner of the city. A total of 394 complete observations have been obtained from the respondents through a self-administered online survey. The outcome of the analysis uncovered that perceived behavioral control and subjective norm have significant direct relation, while attitude and perceived risks have significant adverse relation with consumer purchase intention during Covid-19. This research offers insights to Boba drink sellers to devise appropriate strategies to market their beverages by targeting consumers’ ability to buy the beverage, health-conscious belief, food safety, and attractive promotion to encourage consumers to buy their products during the pandemic. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2177399 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2177399 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2177399 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2228555_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ilyas Masudin Author-X-Name-First: Ilyas Author-X-Name-Last: Masudin Author-Name: Candra Adelia Mawarni Author-X-Name-First: Candra Adelia Author-X-Name-Last: Mawarni Author-Name: Rahmad Wisnu Wardana Author-X-Name-First: Rahmad Wisnu Author-X-Name-Last: Wardana Author-Name: Dian Palupi Restuputri Author-X-Name-First: Dian Palupi Author-X-Name-Last: Restuputri Title: Supplier selection using Fuzzy DEA credibility constrained and relative closeness index: A case of Indonesian manufacturing industry Abstract: Supplier selection plays a crucial role in enhancing the competitiveness and operational efficiency of manufacturing industries. In the Indonesian manufacturing sector, where market conditions are dynamic and complex, the need for an effective supplier selection methodology is particularly critical. The suggested method converts conventional DEA (Data Envelopment Analysis) models into fuzzy events through the application of credibility measures. Additionally, the relative closeness (RC) index is employed to enhance the differentiating capability of traditional DEA. This article incorporates three input criteria and five output criteria. The findings suggest that higher values of the RC Index correspond to superior performance by the supplier. Furthermore, the study’s outcomes reveal that the credibility index influences the RC index. Imposing stricter credibility constraints can diminish the value of the RC index. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2228555 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2228555 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2228555 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2224911_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mahir Pradana Author-X-Name-First: Mahir Author-X-Name-Last: Pradana Author-Name: Hanifah Putri Elisa Author-X-Name-First: Hanifah Putri Author-X-Name-Last: Elisa Author-Name: Dian Gita Utami Author-X-Name-First: Dian Gita Author-X-Name-Last: Utami Title: Mental health and entrepreneurship: A bibliometric study and literature review Abstract: Nowadays we can find a lot of studies on entrepreneurship which give more emphasis to the field’s health-related issues. On the other side, it is unknown how far an entrepreneur’s mental health is impacted by their environment. In this article, we intend to contribute to existing literature by emphasizing the relationships between mental health and business. Our result is achieved by employing a two-step research methodology: 1) We use bibliometric approaches to analyze contributions to business and economics research and provide a comprehensive mental health discussion in entrepreneurship and business environment in general by looking at the most significant foundation papers. 2) To back up these conclusions, a content analysis of the most relevant academic papers was carried out utilizing a broader database, describing the correlation between the studies of mental health and entrepreneurship at the individual and organizational levels. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2224911 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2224911 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2224911 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2250553_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ahmed Khalid Alrashedi Author-X-Name-First: Ahmed Author-X-Name-Last: Khalid Alrashedi Title: The key criteria that determine the degree to which management’s use of competitive intelligence Abstract: This study highlights the critical significance of competitive intelligence (CI) associated to the development of agile management practices within organizations. It is necessary to establish the scheme in order to identify the key characteristics that affect the degree to which management makes use of competitive intelligence. strategic management theory was adopted for this study. A “Decision Making Trial and Evaluation Laboratory” (DEMATEL) method was utilised in order to carry out an investigation into the most significant factors (features) that have an effect on CI. Four different businesses that had effectively implemented competitive intelligence strategies across a variety of business divisions were utilised as case studies in order to gain an understanding of the processes that underlie this new phenomenon. The finding of the research demonstrates that “Strategy Formulation” is the most influential dimension that can determine the degree to which management makes use of competitive intelligence. The study’s implication supports the idea that, in today’s highly competitive and digital environment, CI strategies require clear conceptualization, and this study focuses on the growing significance of this factor in facilitating the implementation of CI strategies. The results of the study provide more evidence that, in the highly networked and digital world of today, CI strategies are becoming an increasingly vital component for companies to implement through effective strategic formulation. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2250553 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2250553 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2250553 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2211208_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: M. Rahmawan Arifin Author-X-Name-First: M. Rahmawan Author-X-Name-Last: Arifin Author-Name: Bayu Sindhu Raharja Author-X-Name-First: Bayu Sindhu Author-X-Name-Last: Raharja Author-Name: Frank Aligarh Author-X-Name-First: Frank Author-X-Name-Last: Aligarh Author-Name: Arif Nugroho Author-X-Name-First: Arif Author-X-Name-Last: Nugroho Title: A systematic literature review on community financing: Avenues for further research Abstract: Taking into account the issues on the need for an alternative financing mechanism that can complement and provide solutions to the shortcomings of today’s conventional financing mechanisms, this cutting-edge study seeks, through a systematic review analysis, possible avenues for further research on community financing. This review disclosed that previous scholars have failed to address the area of inputs (antecedents). No study was carried out on the processes in the Input-Process-Output/Outcome (IPO) framework. These findings provide ground-breaking information that clarifies the directions of future research. This systematic review employs a combination of a quantitative and qualitative approach to pull together studies on community financing. Involving four stages of data retrieval, article selection, data tabulation, and data analysis by using Publish or Perish (PoP) software. After selecting articles based on the relevance, universality, and quality of the publication, this work employs content analysis to classify articles’ topics. This research was restricted to study articles that were indexed by the Scopus and Web of Science (WoS) database that ranged from 2010 to 2021. The result of this research gives an insight to many scholars who want to give more attention to forthcoming research in the field of community financing. Besides, it preserves policymakers as a reference to establish alternative sources of financing by figuring out how community financing works are. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2211208 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2211208 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2211208 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2215078_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Yasmine Nabih Author-X-Name-First: Yasmine Author-X-Name-Last: Nabih Author-Name: Hiba K. Massoud Author-X-Name-First: Hiba K. Author-X-Name-Last: Massoud Author-Name: Rami M. Ayoubi Author-X-Name-First: Rami M. Author-X-Name-Last: Ayoubi Author-Name: Megan Crawford Author-X-Name-First: Megan Author-X-Name-Last: Crawford Title: A revisit to the role of gender in moderating the effect of emotional intelligence on leadership effectiveness: A study from Egypt Abstract: There is still no clear agreement between previous studies regarding the association between leadership effectiveness (LE) and emotional intelligence (EI), and the moderating effect of gender. In the current study, we tested the impact of (EI) on (LE) and the moderating role of gender on this relationship. We employed Hierarchical Moderated Multiple Regression analysis (MMR) for our data, which we collected from 141 questionnaires using a non-probabilistic technique from Fast-moving consumer good (FMCG) in Egypt. We found that EI is positively related to LE. The gender variable moderated both the relationship between others’ emotional appraisal and LE and use of emotion and LE. Specifically, others’ emotional appraisal was positively associated with LE for females, but almost unrelated for males; whereas the positive relationship between use of emotion and LE was stronger for males compared to females. The current study highlights the crucial role that human resource development and training would play in augmenting EI skills for both female and male leaders in general, and how each gender needs to better develop understanding on the other gender emotional positions. Our data was collected from a small sample of only two organizations, which hinders our ability in generalizing the findings to other organizations. While conducting future research, these aspects should be kept in mind, which can provide more valuable results. Conducting this study in Egypt contributes to the international learning experience on EI and LE in countries other than Western ones. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2215078 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2215078 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2215078 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2210359_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammad Ichsan Author-X-Name-First: Mohammad Author-X-Name-Last: Ichsan Author-Name: Jimmy Sadeli Author-X-Name-First: Jimmy Author-X-Name-Last: Sadeli Author-Name: Gregorian Jerahmeel Author-X-Name-First: Gregorian Author-X-Name-Last: Jerahmeel Author-Name: Yesica Yesica Author-X-Name-First: Yesica Author-X-Name-Last: Yesica Title: The role of project management office (PMO) manager: A qualitative case study in Indonesia Abstract: In recent years, the need for PMOs in various organizations has increased due to the positive impact of PMOs on the projects being carried out. This phenomenon is also occurring in Indonesia, but it does not work the way PMO should. This study, therefore, attempts to provide the role of the PMO manager so that they can adequately carry out their task, as there is as yet no literature that specifically addresses the role of the PMO manager. This study uses descriptive qualitative research methodology by performing three main activities. First, determining the functions of PMO that were derived from 70 papers. Second, making the pre-FGD survey based on the findings from the literature review of the functions of PMO. Third, making focus group discussion (FGD) to discuss, validate the result of the pre-FGD survey, and determine the role of PMO manager. This study found 60 roles of PMO manager within the scope of the seven functions of PMO. Although the study was carried out as part of the PMO in Indonesia, the respondents were PMO Managers. practitioners, and academics from Indonesia, the findings contribute to the latest PMO literature developments and open up opportunities for future research on the PMO manager’s competency framework. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2210359 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2210359 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2210359 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2220201_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mustafa AlMemari Author-X-Name-First: Mustafa Author-X-Name-Last: AlMemari Author-Name: Khalizani Khalid Author-X-Name-First: Khalizani Author-X-Name-Last: Khalid Author-Name: Abdullah Osman Author-X-Name-First: Abdullah Author-X-Name-Last: Osman Title: How career adaptability influences job embeddedness of self-initiated expatriates? The mediating role of job crafting Abstract: The purpose of this study was to examine the relationship between career adaptability, job crafting, and job embeddedness, and it was predicted that career adaptability promotes job embeddedness in self-initiated expatriates by increasing their job crafting behavior. Data were collected from 881 self-initiated expatriates from multinational companies in the United Arab Emirates, which were analyzed using structural equation modeling. The structural equation modeling results support the proposed hypotheses and suggest that career adaptability and job crafting are associated with job embeddedness. Specifically, career adaptability is effective in promoting job embeddedness through job crafting. Therefore, career adaptability is an important antecedent for self-initiated proactivity and job embeddedness in organizations. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2220201 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2220201 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2220201 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2249897_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Thanh Nguyen Ngoc Dan Author-X-Name-First: Thanh Nguyen Author-X-Name-Last: Ngoc Dan Author-Name: Phuc Ngo Trong Author-X-Name-First: Phuc Author-X-Name-Last: Ngo Trong Title: Does brand anthropomorphism and brand intimacy matter to assess consumers’ engagement successfully? Abstract: This study aims to analyze the impact of Brand Anthropomorphism and Intimacy on the attachment between consumers and the Samsung electronic technology brand. Data were collected by convenience sampling from 357 respondents through an internet survey, using SPSS 25 and AMOS 25 software along with CB-SEM (Covariance-based SEM) analysis technique to evaluate the relationship between structures. Research results show that Brand Anthropomorphism has a direct impact on Intimacy and Brand Engagement, and Intimacy is the mediator between Brand Anthropomorphism and Brand Engagement. In addition, the research results show that in Vietnam, specifically, Ho Chi Minh City, the Brand Anthropomorphism factor in the Samsung technology brand market consists of only three components instead of four components like other brands’ previous research. In addition, this study demonstrates the role of Brand Anthropomorphism in the context of the electronic technology market, which marketing managers can deploy to achieve effective engagement between consumers and brands. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2249897 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2249897 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2249897 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2228028_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ghaith Al-Abdallah Author-X-Name-First: Ghaith Author-X-Name-Last: Al-Abdallah Author-Name: Reda Helal Author-X-Name-First: Reda Author-X-Name-Last: Helal Author-Name: Ala’ Omar Dandis Author-X-Name-First: Ala’ Omar Author-X-Name-Last: Dandis Author-Name: Len Tiu Wright Author-X-Name-First: Len Tiu Author-X-Name-Last: Wright Title: Differences in how leaders and employees view organizational changes: Lessons from an international multicultural context Abstract: The research aims to provide actionable insights to a Dubai-based digital payment company following a leadership-driven organizational transformation. Semi-structured interviews with executives and staff were supplemented by observations and field notes. The study found that foreign employees experienced confusion due to a lack of clear communication or information. Hierarchical work environments and legacy problems hindered employee change. Fear and distrust prevented employees from voicing their concerns. Employees and executives shared similar opinions on the work environment and organizational culture. Leaders did not place enough importance on early worker involvement, communication, and information flow, which hindered their vision and evaluation of employees’ conduct. Earlier discussion and resolution of these issues may narrow the gap between the CEO and employees. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2228028 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2228028 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2228028 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2211822_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: La Soa Nguyen Author-X-Name-First: La Soa Author-X-Name-Last: Nguyen Author-Name: Thi Minh Phuong Nguyen Author-X-Name-First: Thi Minh Phuong Author-X-Name-Last: Nguyen Title: The relations among environmental, social disclosure, sustainable development and firm performance: Empirical evidence from mining enterprises listed on the stock market in Vietnam Abstract: This study was conducted to examine the relationship among environmental, social disclosure, sustainable development, and firm performance. The data is collected from 71 mining companies listed on Vietnam’s stock market from 2018 to 2021. Research results show that the level of environmental and social disclosure has direct impact on the level of sustainable development and firm performance of the company. Moreover, the results also show that the level of environmental and social disclosure has indirect impact on the firm performance of through the sustainability variable. Through findings, some recommendations are given for promoting social and environmental disclose of Vietnamese mining companies and similar countries to raise their awareness and responsibility for social and environmental information disclosure. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2211822 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2211822 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2211822 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2216436_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Luan-Thanh Nguyen Author-X-Name-First: Luan-Thanh Author-X-Name-Last: Nguyen Author-Name: Duc-Thai Nguyen Author-X-Name-First: Duc-Thai Author-X-Name-Last: Nguyen Author-Name: Khanh Nhu- Nguyen Ngoc Author-X-Name-First: Khanh Nhu- Nguyen Author-X-Name-Last: Ngoc Author-Name: Dang Thi Viet Duc Author-X-Name-First: Dang Thi Viet Author-X-Name-Last: Duc Title: Blockchain adoption in logistics companies in Ho Chi Minh City, Vietnam Abstract: Over the recent years, blockchain, a digitalization phenomenon, has leveraged its superior features to remodel the relationships of logistics partners. This cutting-edge technology has brought a faster, more transparent, and cost-effective logistics industry. This study, therefore, aims to investigate the behavioral intention to use the blockchain of individuals who work in logistics companies in Ho Chi Minh City (HCMC), Viet Nam, through the Unified Theory of Acceptance and Use of Technology (UTAUT) and its extended factors. Accordingly, non-probability sampling with convenience sampling has been chosen. A questionnaire was used to collect data from logistics workers before exploring and clarifying factors affecting the users’ intention, namely performance expectancy (PE), effort expectancy (EE), social influence (SI), and facilitating conditions (FC). In addition, experience (EXP) was also expected to influence the relationships. Therefore, a multi-analytical hybrid structural equation modeling-artificial neural network (SEM-ANN) approach was used to evaluate the gathered data empirically. The expert panel examined the established questionnaire through face validity and content validity to ensure the validity and reliability of the survey instrument. The findings revealed the different positive impacts of factors on the intention to use blockchain. While the result of the PLS-SEM technique is a descending order impact of PE, FC, EE, SI, and EXP was found that have no meaningful effect on the relationships, the ANN approach produces a surprising conclusion when SI ranks first in the magnitude of influence. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2216436 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2216436 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2216436 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2248759_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Gustita Arnawati Putri Author-X-Name-First: Gustita Arnawati Author-X-Name-Last: Putri Author-Name: Doddy Setiawan Author-X-Name-First: Doddy Author-X-Name-Last: Setiawan Title: Examining the influence of foreign ownership, company website on firm performance: Evidence from Indonesia Abstract: Firm performance is one aspect of measuring a company’s level of success. This study aims to test whether there is an influence of foreign ownership and preference of company websites on firm performance as a proxy for ROA and ROE in companies in Indonesia. The population of this study was all companies listed in the Indonesia Stock Exchange (IDX) in 2021. The sample selection used purposive sampling and obtained 264 non-financial companies as the observation data. The data were collected from the company’s financial and annual reports. Multiple regression test was used to analyze this research. The results showed that the existence of foreign ownership and preference for company websites had a significant positive effect on firm performance. The finding indicates that firm performance proxied by ROA and ROE can be influenced by the company’s foreign ownership structure and the preference of the company website. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2248759 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2248759 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2248759 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2246744_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lili Sugeng Wiyantoro Author-X-Name-First: Lili Author-X-Name-Last: Sugeng Wiyantoro Author-Name: Chen Yan Author-X-Name-First: Chen Author-X-Name-Last: Yan Author-Name: Liu Yuanyuan Author-X-Name-First: Liu Author-X-Name-Last: Yuanyuan Title: Evaluating the performance of external auditor during COVID-19: The case of dysfunctional audit behaviour in Indonesia Abstract: We investigate the factors impacting dysfunctional audit behaviour (DAB) in audit companies in Indonesia during COVID-19. We additionally examine at how organisational commitment (OC), employee performance (EP), and turnover intention (TI) play a role as mediators in the relationship between locus of control (LOC) and DAB, how OC and TI play a role as mediators between EP and DAB, and how OC plays a role as a mediator between TI, auditor position (AP), and DAB. This study made use of the structural equation model (SEM) and the SmartPLS methodology. The processed data includes 118 external auditor replies received between May and October 2022. DAB was positively impacted by LOC, TI, time budget pressure (TBP), and AP, according to our findings. DAB is negatively affected by EP and OC. The relationship between LOC and DAB is mediated via OC and EP. EP and DAB interactions are mediated via OC and TI. The relationship between TI, AP, and DAB is mediated by OC. Indonesia’s first comprehensive causal model examined COVID-19 DAB hazards. DAB assessed COVID-19 auditors. This study addresses audit firm and external auditors. Auditing, reviews, auditor monitoring, and peer-reviewing audit organisations prevent DAB. DAB can lower audit quality and fail audits. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2246744 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2246744 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2246744 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2217641_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Justice Ofori Author-X-Name-First: Justice Author-X-Name-Last: Ofori Author-Name: Frank Boateng Author-X-Name-First: Frank Author-X-Name-Last: Boateng Author-Name: Sulaiman Olusegun. Atiku Author-X-Name-First: Sulaiman Olusegun. Author-X-Name-Last: Atiku Title: Supply-side factors and uptake of insurance products among Ghanaian households Abstract: This study examines the influence of supply-side factors on uptake of insurance, as well the moderating effect of sales agent effectiveness on the interactions. A survey research design was adopted following a quantitative approach. The target population of this study comprised Ghanaian households of income earning groups (earning less than US$190; earning between US$191 and US$1,000; as well as earning US$1,000). Using a cross-sectional survey, a structured questionnaire was administered to 520 households that participated in the survey following a convenience sampling technique in line with the ethical considerations in social science research. The formulated hypotheses were tested using hierarchical regression analyses for the direct and moderating relationships. The results show that three supply-side factors influencing insurance uptake are insurance product design, customer service, and market positioning. The relationships between insurance product design, customer service, market positioning, and insurance uptake become stronger with higher levels of sales agent effectiveness. The implications for practice point to the need for a concerted effort on development of insurance products across the income brackets, offering insurance product cost suitable for each income group and providing adequate awareness to enhance uptake of insurance products. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2217641 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2217641 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2217641 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2211821_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nguyen Ngoc Quang Author-X-Name-First: Nguyen Author-X-Name-Last: Ngoc Quang Author-Name: Dao Cam Thuy Author-X-Name-First: Dao Cam Author-X-Name-Last: Thuy Title: Justice and trustworthiness factors affecting customer loyalty with mediating role of satisfaction with complaint handling: Zalo OTT Vietnamese customer case Abstract: The main objective of this research is to expand the satisfaction with complaint handling theory to the OTT (Over The Top) application by examining the perceptions of justice and trustworthiness factors affecting customer loyalty mediating role of satisfaction complaint handling. A quantitative online survey was conducted based on a questionnaire of 520 Vietnamese users who have had complaints about Zalo OTT service in 2022. Confirmatory factor analysis was used to evaluate the reliability and validity of scales; then, structural equation modeling was used to assess the fitness of the research model, formulated hypotheses and the indirect relationships. Findings show that satisfaction with complaint handling is strongly influenced by consumer trustworthiness and three subfactors of justice; it also plays a mediating role in the impact of justice and trustworthiness factors on customer loyalty. However, customer trustworthiness has the strongest direct impact on customer loyalty. This research can be used as a model on which firms will base themselves to create customer loyalty by manipulating justice, trustworthiness and satisfaction with complaint-handling factors. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2211821 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2211821 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2211821 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2207879_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Trinh Hiep Thien Author-X-Name-First: Trinh Hiep Author-X-Name-Last: Thien Author-Name: Nguyen Xuan Hung Author-X-Name-First: Nguyen Xuan Author-X-Name-Last: Hung Title: Intellectual capital and investment efficiency: The mediating role of strategic management accounting practices Abstract: This study investigates the mediating effect of strategic management accounting (SMA) practices on the relationship between intellectual capital (IC) and investment efficiency (IE). Using secondary data and primary data through the questionnaire survey from 127 Vietnamese listed companies, this work applies the PLS-SEM approach to examine the mediating role of SMA practices in the relationship between IC and IE. The empirical results show a direct connection between structural capital (a measurement of IC) and IE because firms will likely use structural capital representing a well-organized structure to facilitate efficient capital allocation. Moreover, the research findings also indicate a direct correlation between IC components and SMA practices. Regarding the mediating role of SMA in the relationship between IC and IE, SMA fully or partially mediates the positive influence of IC components over the performance of IE. This research contributes to existing resources management literature on the Resources (i.e. IC) – Practices (i.e. SMA practices) – Productivity (i.e. IE) connectedness. Thereby, it provides undiscovered empirical evidence of the role of employees (human capital (HC)) and well-organized structure (structural capital (SC)) such as procedures or processes to facilitate the efficient allocation of capital. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2207879 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2207879 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2207879 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2240082_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dennis Muchuki Kinini Author-X-Name-First: Dennis Muchuki Author-X-Name-Last: Kinini Author-Name: Kennedy Nyabuto Ocharo Author-X-Name-First: Kennedy Nyabuto Author-X-Name-Last: Ocharo Author-Name: Peter Wang’ombe Kariuki Author-X-Name-First: Peter Wang’ombe Author-X-Name-Last: Kariuki Title: Do income diversification and capital adequacy affect liquidity creation? A case study of commercial banks in Kenya Abstract: The paper investigates how income diversification and capital adequacy affect the liquidity creation of banks in Kenya. We employed unbalanced panel data from 36 commercial banks from 2001 to 2020. We extracted data from published banks’ financial reports and statements. The study used the broad and narrow measures to measure liquidity creation. Owing to the persistent nature of liquidity creation, we used a dynamic panel model and a two-step system Generalized Method of Moments (SYS GMM) in the analysis. The findings suggest a positive linkage exists between income diversification and the liquidity creation of commercial banks, implying that well-diversified banks have a high level of liquidity creation and vice versa. However, the study discovered a negative relationship between capital adequacy and liquidity creation, supporting the financial fragility-crowding out hypothesis. Consequently, the study suggests that the diversification drive in banks must be reinforced to enhance their liquidity creation. Additionally, due to the tradeoff between capital adequacy and liquidity creation, an optimal level of capital is required to provide a buffer against shocks without negatively impacting liquidity creation, a crucial channel through which banks contribute to the economy. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2240082 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2240082 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2240082 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2235105_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jorge Luis Ramos-García Author-X-Name-First: Jorge Luis Author-X-Name-Last: Ramos-García Author-Name: Delfino Vargas-Chanes Author-X-Name-First: Delfino Author-X-Name-Last: Vargas-Chanes Author-Name: Arcelia Toledo-López Author-X-Name-First: Arcelia Author-X-Name-Last: Toledo-López Title: Perception of social prosperity in indigenous tourism destinations in Mexico: The mediator effect of competitiveness of the destinations Abstract: In this study, the relationship between community social capital and social prosperity is analysed, as well as the mediatory effect of competitiveness in indigenous tourism destinations from the perspective of the residents in indigenous communities. The sample was 103 people from 10 communities that are recognised as indigenous communities as affiliates of the Red Indígena de Turismo de México A.C. (RITA) (Indigenous Network of Tourism in Mexico). The analysis of the data and proof of hypothesis was carried out through partial least squares structural equation modelling (PLS-SEM). The discoveries show that the competitiveness of the destinations has a mediatory effect between the community social capital and the perception of social prosperity. It was found that the indigenous people perceive social prosperity through the competitiveness of the destination given that said competitiveness has various effects; more tourists have arrived at the destination, the tourist activities that benefit the local economy have been better managed, the creation of new businesses and jobs, entrepreneurship, investment in infrastructure, improvement in access to public services, and care for the natural resources of the communities. This competitiveness is directly influenced by the community social capital of the indigenous tourism destinations. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2235105 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2235105 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2235105 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2224151_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dewi Kartika Sari Author-X-Name-First: Dewi Kartika Author-X-Name-Last: Sari Author-Name: Sylvia Veronica Siregar Author-X-Name-First: Sylvia Veronica Author-X-Name-Last: Siregar Author-Name: Dwi Martani Author-X-Name-First: Dwi Author-X-Name-Last: Martani Author-Name: Ludovicus Sensi Wondabio Author-X-Name-First: Ludovicus Sensi Author-X-Name-Last: Wondabio Title: The effect of audit quality on transfer pricing aggressiveness and firm risk: Evidence from Southeast Asian countries Abstract: This research examines the relationship between audit quality and transfer pricing aggressiveness (TPAG), the impact of TPAG on firm risk, and the indirect effect of audit quality on firm risk through TPAG. The research is important in reaffirming the auditor-client relationship, increasing companies’ understanding of the advantages and disadvantages of transfer pricing in their strategies, and advancing research on audit quality and firm risk considering the tax aspects of multinational companies. Data were collected from non-financial publicly listed companies in three Southeast Asian countries, Indonesia, Malaysia, and Singapore, from 2014 to 2018, totaling 1,470 firm-year, using the panel data regression. The result indicates that multinational companies audited by high-quality (Big-N) audit firms exhibit higher levels of TPAG. Moreover, companies that employ more TPAG practices are likely to have lower firm risk because their transfer pricing transactions are efficient. This research also highlights that better audit quality indirectly reduces firm risk by influencing TPAG. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2224151 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2224151 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2224151 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2240554_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dereje Fedasa Hordofa Author-X-Name-First: Dereje Fedasa Author-X-Name-Last: Hordofa Title: Revisiting the relationship between board structure and bank performance in Ethiopian commercial banks Abstract: This study examines the relationship between board structure and the performance of 15 Ethiopian commercial banks from 2010 to 2022. Using panel data analysis, the study assesses the impact of board size and gender diversity on performance, measured by return on equity (ROE) and net interest margin (NIM). The results indicate that board size does not significantly affect performance, while higher gender diversity is positively associated with higher ROE. Moreover, economic growth positively influences ROE, while remittances exhibit a negative correlation. After controlling for endogeneity, macroeconomic factors impact ROE but not NIM. The findings shed light on the complex governance-performance dynamics in developing banking systems, contributing valuable empirical evidence from multiple theoretical perspectives. The study suggests selective board size expansion and leveraging diversity. However, limitations include the exclusive focus on commercial banks and the relatively short timeframe. Overall, this analysis enhances our understanding of the study’s focus on board structure-performance connections within the Ethiopian banking sector, emphasizing the need for context-specific research in this domain. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2240554 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2240554 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2240554 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2225831_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Krittiga Insee Author-X-Name-First: Krittiga Author-X-Name-Last: Insee Author-Name: Muttanachai Suttipun Author-X-Name-First: Muttanachai Author-X-Name-Last: Suttipun Title: R&D spending, competitive advantage, and firm performance in Thailand Abstract: The study aims to examine the relationship between R&D spending and firm performance and to test for the mediator effect of competitive advantage on the relationship between R&D spending and firm performance of private firms in Thailand. By collecting data from the sample with a questionnaire from 151 private companies in Thailand. This study’s main objectives are to examine the relationship between R&D spending competitive advantage and firm performance. The research data is tested and analyzed by the structure equation model. As the results, the study found that even though R&D spending do not directly have relationship with firm performance, there is a positive relationship between R&D spending and firm performance mediated by competitive advantage of private firms in Thailand. For contribution and implication, the evidence of this study points out that competitive advantage is an important variable that will enhance the efficiency of firm performance measured by balanced scorecard from corporate R&D spending. Moreover, resource-based theory can be demonstrated to explain the relationship between R&D spending, competitive advantage, and corporate performance in Thailand as well as other countries. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2225831 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2225831 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2225831 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2244211_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Venny Mellandhia Shandy Author-X-Name-First: Venny Mellandhia Author-X-Name-Last: Shandy Author-Name: Asep Mulyana Author-X-Name-First: Asep Author-X-Name-Last: Mulyana Author-Name: Budi Harsanto Author-X-Name-First: Budi Author-X-Name-Last: Harsanto Title: Social media richness, brand equity, and business performance: An empirical analysis of food and beverage SMEs Abstract: This study examines the effect of social media richness on business performance, mediated by brand equity. The study utilizes a quantitative methodology with a sample of 232 food and beverage SMEs in Indonesia. Data were analyzed using structural equations models partial least squares (SEM PLS). The results indicate that social media richness has influence on brand equity, as MSMEs that provide abundant information on their social media platforms give more impression to consumers. Furthermore, social media richness influences business performance by facilitating information-sharing activities and providing a platform for consumers to engage in transactions, ultimately leading to improved business performance. Additionally, brand equity plays a role in affecting business performance, as it creates a positive perception of a brand, thereby increasing the likelihood of consumers trying and purchasing its products or services, consequently boosting revenue. Moreover, brand equity acts as a mediator between social media richness and business performance. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2244211 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2244211 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2244211 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2213958_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Maysa Ali M. Abdallah Author-X-Name-First: Maysa Ali M. Author-X-Name-Last: Abdallah Title: Beyond the depth of narratives, does the multi-layer monitoring-driven view matter in disclosure? Evidence from MENA countries Abstract: This study goes beyond firm-specific characteristics to assess the role of multi-layer monitoring mechanisms on narrative disclosure in the Middle East and North Africa (MENA) regions. By using a neo-institutional perspective and analyzing data from 154 non-financial firms between 2015 and 2018, this study reveals that the depth of narratives in MENA countries falls short of expectations after the global reporting initiative guidance. In addition, both firm and national monitoring mechanisms put enormous pressure on management to increase the content of narrative reports. The firm monitoring mechanisms presented in board independence, gender diversity, and institutional ownership enhance the richness of narrative sections. Considering the rule of law and regulations quality, the results reveal that the uniqueness of the MENA national mechanisms affects the firm-level characteristics, which causes regional differences among MENA firms. Furthermore, the quality of national monitoring mechanisms moderates the effect of institutional ownership on the depth of the narrative information, since firms owned by institutional investors and operating in highly regulated countries are more likely to display deeper narratives. This study provides significant evidence regarding the effects of both firm and national monitoring mechanisms on the depth of narratives, drawing on evidence from international companies with diverse boards in terms of independence and gender and operating in highly regulated countries. This work offers unique insights from the neo-institutional theory, which asserts that firms adopt social norms and rules into their operations and structures to gain social acceptance and legitimacy. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2213958 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2213958 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2213958 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2236375_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Shaban Ngole Author-X-Name-First: Shaban Author-X-Name-Last: Ngole Author-Name: Ernest Mabonesho Author-X-Name-First: Ernest Author-X-Name-Last: Mabonesho Title: Disclosure of operational performance in DSE listed companies. Do firm and industry characteristics matter? A balanced score card approach Abstract: The purpose of this study is twofold: first, to examine the disclosure level of operational performance and second; to examine whether firm and industry characteristics matter in the disclosure of corporate information. The study uses data from twenty-one companies listed at the Dar Es Salaam Stock Exchange (DSE) for the financial year 2020/2021 and applies the Balanced Scorecard (BSC) framework. Data are collected from companies’ websites by using content analysis approach. Moreover, the study uses disclosure index to determine the disclosure level of operational performance and presents the results using tables. The research reveals that there is high disclosure level of operational performance information at DSE. The study also finds that industry profile, listing-age and cross-listing matter on the disclosure of operational performance. The findings highlight that information related to customers and innovations are least disclosed this may be due to confidentiality and competitive advantage issues. Meanwhile, internal business process is highly disclosed in order to showcase strength to stakeholders. This study has used small sample size thus, future research may increase the sample size to include companies listed at other stock markets in order to increase diversity and get more insight on the operational performance and BSC framework in general. The findings are relevant to policy makers and regulatory bodies. The study contributes to the literature on the disclosure of operational performance information in an emerging capital market setting. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2236375 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2236375 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2236375 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2247623_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tang My Sang Author-X-Name-First: Tang Author-X-Name-Last: My Sang Author-Name: Nguyen Tien Hung Author-X-Name-First: Nguyen Tien Author-X-Name-Last: Hung Author-Name: Nguyen Ngoc Dinh Author-X-Name-First: Nguyen Ngoc Author-X-Name-Last: Dinh Title: Enhancing CSR activities to increase bank attractiveness Abstract: This study is carried out to investigate the impact of CSR activities on bank attractiveness in Vietnamese commercial banks. The data was collected from 1167 customers in Ho Chi Minh city. The independent variables were CSR for customers, CSR for employees, and CSR for social public welfare, while the dependent variable was bank attractiveness, and an intermediate variable was bank reputation. SmartPLS 3.0 software was used to process the model in two steps. The findings revealed that all three components of CSR had a direct effect on bank reputation, with CSR for social public welfare having the greatest influence. Bank attractiveness also had a significant impact on a bank’s reputation. CSR components all had an indirect impact on bank attractiveness via the mediated influence of reputation. Academically, the research findings indicate that CSR activities are now important in attracting customers for Vietnamese commercial banks. In practice, the findings assist bank administrators in recognizing the importance of factors in CSR activities and being proactive in implementing and formulating strategies. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2247623 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2247623 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2247623 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2238147_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Tri M. Hoang Author-X-Name-First: Tri M. Author-X-Name-Last: Hoang Title: Long-horizon asset and portfolio returns revisited: Evidence from US markets Abstract: This study revisits the widely used assumptions in long-term asset allocation: the normal distribution of long-horizon returns and the negligible impacts of estimation errors on the expected returns. This study uses the innovative simulation method of Fama and French (2018) for horizons of up to 30 years. The data in use are the U.S. value-weighted market returns of stocks, Treasury bonds, Treasury bills, commodities, and real estate investment trusts (REITs) for the 1970–2018 period. Distributions of continuously compounded returns from the 10-year horizon are normal across asset classes. Stock return distribution has the slowest rate of convergence to normality among groups of assets. Estimation errors of the expected monthly returns or annual returns are negligible relative to the standard deviation of the unexpected return. As the imprecisions persist over the investment horizons, the estimation errors of the monthly return have a strong effect on the variability of long-term asset returns. This study has significant implications for academics and investors based on the commonly accepted assumptions of long-term asset allocation. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2238147 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2238147 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2238147 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2240559_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ishmael Wiredu Author-X-Name-First: Ishmael Author-X-Name-Last: Wiredu Author-Name: Andrew Osei Agyemang Author-X-Name-First: Andrew Author-X-Name-Last: Osei Agyemang Author-Name: Samuel Yayra Agbadzidah Author-X-Name-First: Samuel Yayra Author-X-Name-Last: Agbadzidah Title: Does green accounting influences ecological sustainability? Evidence from a developing economy Abstract: This study examined the impact of green accounting on ecological sustainability and employed environmental costs as a mediation between green accounting and sustainability. The study focused on pharmaceutical companies because of the heavy use of natural resources and the subsequent greenhouse gases and wastewater from this sector pose a risk to the ecological system. The data utilized in this research was obtained from 372 respondents from 35 registered members of Pharmaceutical Manufacturers Association of Ghana through online questionnaire. PLS-SEM was used to analyze the data and tested the hypotheses for the study using SMART-PLS 4. The findings revealed that environmental compliance and business efficiency have a major and constructive effect on sustainability, and also discovered that environmental costs mediated the impact of green accounting on sustainability. This study recommends that policymakers and corporations must take a holistic and coordinated approach when considering the effects of their actions on society and the environment. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2240559 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2240559 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2240559 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2219424_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rani Eka Diansari Author-X-Name-First: Rani Eka Author-X-Name-Last: Diansari Author-Name: Adiza Alhassan Musah Author-X-Name-First: Adiza Alhassan Author-X-Name-Last: Musah Author-Name: Jaizah Binti Othman Author-X-Name-First: Jaizah Author-X-Name-Last: Binti Othman Title: Factors affecting village fund management accountability in Indonesia: The moderating role of prosocial behaviour Abstract: Previous research separately investigated the relationship between competence of the village official, organizational commitment, leadership, internal control, external pressure, and accountability with village official research objects and only looked at how village officials carried out their functions as members of the organization, namely the village, so they had not fully described how attitudes and tendencies individual social behavior of village officials on the imp Thus, this study tries to fill a gap in research by looking at the link between village officials’ accountability and competence, organizational commitment, leadership, internal control, external pressure, and prosocial behavior in a comprehensive research model with prosocial behavior as a moderator. This study was undertaken in all Indonesian communities to assess local finance management accountability. Random sampling was used to acquire survey data. 689 Indonesian village officials were studied. PLS-SEM analyzed data. This study found that village officials’ competency, leadership, internal control, and external pressure affect village fund management accountability. Organizational commitment and internal control do not promote local fund management accountability in Indonesia. Village finance management accountability and prosocial conduct regulate and improve leadership. Official leadership, internal control, and prosocial behavior promote village money management accountability. This work advances agency theory, stewardship theory, role theory, quality theory and financial accounting and public sector accounting, particularly in village governance. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2219424 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2219424 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2219424 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2210355_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Michael Gift Soku Author-X-Name-First: Michael Gift Author-X-Name-Last: Soku Author-Name: Mohammed Amidu Author-X-Name-First: Mohammed Author-X-Name-Last: Amidu Author-Name: Coffie William Author-X-Name-First: Coffie Author-X-Name-Last: William Title: Environmental tax, carbon emmission and female economic inclusion Abstract: This research examines the nexus between environmental tax, carbon emission, and female economic inclusion. The study employs a quantitative research method, utilizing the Generalized method of moments (GMM) on a dataset of 65 countries from the period 1994 to 2020. The research finds that environmental tax has a significant negative effect on carbon emission, and that firms with a higher level of female economic inclusion tend to have lower carbon emission levels. Furthermore, the research shows that firms with a higher level of female economic inclusion are more likely to implement environmentally sustainable practices, which in turn reduces their carbon emission levels. These findings suggest that policies that promote environmental taxation and female economic inclusion can be effective in reducing carbon emissions and promoting sustainable business practices. The sampling technique used in this study is purposive sampling, where 64 countries were selected based on their availability of data on environmental tax, carbon emissions, and female economic inclusion. The population of the study comprises all countries that have data available on these variables between the period of 1994 to 2020. While there are limitations to this study, including the need for further research to fully understand the complex relationship between environmental taxation, carbon emissions, and female economic inclusion, this research represents an important contribution to the literature on these critical issues. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2210355 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2210355 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2210355 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2249559_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Saad Hassan Author-X-Name-First: Saad Author-X-Name-Last: Hassan Author-Name: Hira Nasim Author-X-Name-First: Hira Author-X-Name-Last: Nasim Author-Name: Muzammel Shah Author-X-Name-First: Muzammel Author-X-Name-Last: Shah Author-Name: Amir Ishaque Author-X-Name-First: Amir Author-X-Name-Last: Ishaque Author-Name: Mahin Fiza Author-X-Name-First: Mahin Author-X-Name-Last: Fiza Title: The bright and dark side of humble leadership for project success: A conservation of resources perspective Abstract: Drawing on conservation of resources theory, this study explores the bright and dark side of humble leadership by examining the mediating role of project commitment and workplace deviance between humble leadership and project success. Data were collected from 315 IT employees followed by partial least square structure equation modeling (PLS-SEM) to test the hypotheses. Findings indicate that humble leadership positively effects project success through the mediation of project commitment. However, workplace deviance does not mediate the link between humble leadership and project success. Study contributes to the nascent literature by highlighting humble leadership as an effective leadership style for project success. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2249559 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2249559 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2249559 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2215085_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Long Van Hoang Author-X-Name-First: Long Author-X-Name-Last: Van Hoang Author-Name: Hien Thi Dieu Vo Author-X-Name-First: Hien Thi Dieu Author-X-Name-Last: Vo Title: The evaluation model of the impact of corporate social responsibility on firm performance: A empirical study in the maritime transportation of Vietnam Abstract: This paper aims to investigate empirically the impact of corporate social responsibility (CSR) on firm performance (FP) with the maritime transportation industry of Vietnam as a case study. To evaluate the research model, this study surveyed 145 shipping companies (SCs) across Vietnam, and adopted a structural equation modeling (SEM) to test the proposed hypotheses. It is found: (1) CSR measures significantly directly affect FP and indirectly influence through customer loyalty (CL), (2) CSR initiatives improve customer satisfaction (SAT), and CL. Based on empirical results, this research suggests some management recommendations for SCs to improve their CSR initiatives and, in turn, boost their performance. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2215085 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2215085 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2215085 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2234143_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ahmad Rifa’i Author-X-Name-First: Ahmad Author-X-Name-Last: Rifa’i Author-Name: Sam’un Jaja Raharja Author-X-Name-First: Sam’un Jaja Author-X-Name-Last: Raharja Author-Name: Rivani Rivani Author-X-Name-First: Rivani Author-X-Name-Last: Rivani Author-Name: Ratih Purbasari Author-X-Name-First: Ratih Author-X-Name-Last: Purbasari Title: Three decades research in the field of business ecosystem Abstract: The study of business ecosystem is highly popular among researchers and practitioners as a new and vital stream in strategic management. From this context, systematic literature reviews emphasizing the bibliometric analysis and VOSviewer visualization of business ecosystem studies are rarely conducted. These rare studies often involve all peer-reviewed articles, due to the theme being coined until the last decade. Therefore, this study aimed to evaluate the bibliometric and VOSviewer visualization analyses of business ecosystem through the consideration of the following keywords, namely co-occurrence, co-authorship, citation, bibliographic coupling, and co-citation. The evaluation also encompassed the retrieval of the scientific articles published within the last three decades from the Scopus database, where “business ecosystem” was frequently found in the titles, abstracts, or author keywords. In this case, the University of Cambridge and the United States were the most prolific affiliates of publishing documents, with the National Natural Science Foundation of China highly emphasizing sponsored funding. The results obtained enabled easier determination of rarely-analyzed research themes on business ecosystem, such as the sharing and circular economy, artificial intelligence, business ecosystem platforms, and innovation ecosystem. Besides, high-reputation journals and research management decision-making were also easily determined and facilitated. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2234143 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2234143 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2234143 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2238977_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Klenam Korbla Ledi Author-X-Name-First: Klenam Korbla Author-X-Name-Last: Ledi Author-Name: Enya Ameza-Xemalordzo Author-X-Name-First: Enya Author-X-Name-Last: Ameza-Xemalordzo Author-Name: George Kofi Amoako Author-X-Name-First: George Kofi Author-X-Name-Last: Amoako Author-Name: Bernice Asamoah Author-X-Name-First: Bernice Author-X-Name-Last: Asamoah Title: Effect of QR code and mobile money on performance of SMEs in developing countries. The role of dynamic capabilities Abstract: The purpose of the study is to examine the effect of QR code payment and mobile money on the performance of SMES in developing countries and the moderating role of dynamic capabilities. A survey method was used to gather data from the target population of SMEs that are making use of digital financial services in their business transactions. A total of 206 SMEs responded to the questionnaires. The study found that both mobile money usage and QR code payments have a significant and positive impact on SME performance. In addition to that, the study revealed that the effect of dynamic capabilities on firm performance was also statistically significant. The study also found the moderating effect was statistically significant for mobile money payments. However, for QR code payments, the moderation effect was not statistically significant. These findings imply that it is prudent for SMEs to adopt digital financial services for business transactions. Thus, improvement in the level of innovativeness in a dynamic business environment plagued by the COVID-19 pandemic will significantly improve SME performance. This will help make SMEs more robust and adjust themselves to the dynamics of the business environment. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2238977 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2238977 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2238977 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2209975_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jee Woung Hong Author-X-Name-First: Jee Woung Author-X-Name-Last: Hong Author-Name: Jan Erik Meidell Author-X-Name-First: Jan Erik Author-X-Name-Last: Meidell Author-Name: Hyun-Jung Kim Author-X-Name-First: Hyun-Jung Author-X-Name-Last: Kim Title: M&A valuation for going concern: A case study using Samsung electronics’ adjusted EBITDA Multiple Abstract: This study analyzes the limitations of EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) Multiple from the perspective of the going concern principle. A new Adjusted EBITDA Multiple that complements the limitations of the EBITDA Multiple is generated and applied to real-world cases for comparison. EBITDA Multiple is used to assess if the target company is undervalued or overvalued; adjusted EBITDA Multiple is used to determine the time taken to recover the total acquisition cost of a company in an M&A transaction. Samsung Electronics, South Korea’s leading tech firm, is used as a case study to analyze financial information between 2017 and 2021. The result varied with the M&A decisions. Investment decisions in M&A are made considering the assets (debt + capital) to be assumed with the acquisition and additional investment costs for the target’s sustainable management. We propose a new valuation method for recovering M&A investment costs, considering the long-term sustainable growth of the acquired company. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2209975 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2209975 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2209975 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2220200_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sergey Ivanov Author-X-Name-First: Sergey Author-X-Name-Last: Ivanov Author-Name: Alex Maritz Author-X-Name-First: Alex Author-X-Name-Last: Maritz Title: Leaderless organizations: Identifying leadership vacuum in organizations Abstract: Leaders play crucial roles in their enterprises. Most modern organizations today, such as corporations and government departments, have no leaders. About 80% of all organizations have no top structures, and are run by inertia as leaderless organizations. These organizations have pretense-pseudo structures and filled roles, such as CEO, Department Head/Secretary, EVP, VP, and others, but this non-accountable system mostly harms than benefits the organization and its stakeholders. When the eventual crisis unfolds, often because the façade setup has failed to properly prepare the organization for the future, these “leaders” cut resources and lower-level roles out of the organization to continue in the downfall. Sometimes, they even sacrifice their own citizens. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2220200 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2220200 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2220200 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2238338_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mawuena Akosua Cudjoe Author-X-Name-First: Mawuena Akosua Author-X-Name-Last: Cudjoe Author-Name: Ahmed Razman Abdul Latiff Author-X-Name-First: Ahmed Razman Author-X-Name-Last: Abdul Latiff Author-Name: Nor Aziah Abu Kasim Author-X-Name-First: Nor Aziah Abu Author-X-Name-Last: Kasim Author-Name: Mohammad Noor Hisham Osman Author-X-Name-First: Mohammad Noor Hisham Author-X-Name-Last: Osman Title: Socially responsible investment practices and implementation approaches: A case study of listed extractive firms in Ghana Abstract: We explore the socially responsible investment practices and implementation approaches of some extractive listed firms through the lens of institutional theory. Using an interpretive case study approach with data collected from interviews, observations, and archival documents, over 10 months, we find that the SRI practices of the firms were in line with the SDGs. Furthermore, we reveal that the case firms’ choice of practices along the SDGs was because of the government’s drive for SRI practices in line with the SDGs. We also observe that the government-dominated case firm used its SRI practices to augment the developmental activities of the government. Finally, we show that alien to literature, a multinational company implements its SRI practices using the global approach, because of the pressure from its parent company. Our empirical findings possess the rigour expected from qualitative research. The empirical findings are credible, dependable, and confirmable. In ensuring credibility, the interviews were recorded. However, detailed notes were taken of the interviewees who refused to be recorded. The transcribed data were resent to the interviewees to ensure what they said was accurately captured. Recruiting qualified assistants to undertake some interviews, providing in-depth descriptions of the research method and the analysis of the findings from both the intra and cross-case perspective ensured that the findings are dependable. Finally, the use of semi-structured interviews where further clarity was sought when needed makes the empirical findings confirmable. Largely, our findings support the institutional theory, albeit with some deviations. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2238338 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2238338 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2238338 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2234697_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Manoj Kumar Author-X-Name-First: Manoj Author-X-Name-Last: Kumar Author-Name: Rao T Joji Author-X-Name-First: Rao T Author-X-Name-Last: Joji Title: Study of the interplay among internal and external barriers to GSCM in the Indian leather industry using the total ISM and MICMAC methodology Abstract: Green Supply Chain Management (GSCM) has received growing attention in the last few years. Due to public awareness, economic, environmental, or legislative reasons, the requirement of GSCM has increased. The Indian leather industry is considered to be the most polluted industry in India in terms of all forms of pollution, i.e. water, land, and air. In the recent past, the Indian leather industry has been changing basic assumptions. The world’s largest exporter of leather is currently becoming a net importer of the bovine hide. Manufacturing industries have started adopting the green concept in their supply chain management recently to focus on environmental issues. However, industries still struggle to identify the relationship between internal and external barriers hindering green supply chain management implementation. In this context, this study aims to develop a structural model between internal and external barriers to implementing GSCM in the Indian leather industry. To assess the link between internal and external barriers to GSCM in the Indian leather sector, empirical research was carried out utilizing a Multi-Criteria Decision Making (MCDM) method called Interpretive Structural Modeling (ISM). ISM is a useful approach for understanding the complex relationships between various internal and external barriers and their hierarchies in the context of green supply chain management (GSCM) adoption. It can be used to identify the key barriers that influence the effective adoption of GSCM in the Indian leather industry, as well as the interdependencies between these barriers. This can help GSCM decision-makers in the Indian leather industry to better understand the challenges and opportunities for implementing sustainable practices throughout their supply chain and to develop effective strategies for addressing them. Additionally, ISM can be used to identify the key drivers and barriers to GSCM adoption, which can inform the development of targeted interventions to promote sustainable practices in the Indian leather sector. The findings indicate that inconsistent quality and lack of motivational laws are the most crucial barriers to overcoming the remaining obstacles and implementing GSCM successfully in the Indian leather sector. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2234697 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2234697 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2234697 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2215576_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Emmanuel Kwabena Anin Author-X-Name-First: Emmanuel Author-X-Name-Last: Kwabena Anin Author-Name: Henry Ataburo Author-X-Name-First: Henry Author-X-Name-Last: Ataburo Author-Name: Getrude Effah Ampong Author-X-Name-First: Getrude Author-X-Name-Last: Effah Ampong Author-Name: Nana Dwomoh Osei Bempah Author-X-Name-First: Nana Dwomoh Author-X-Name-Last: Osei Bempah Title: A resource orchestration perspective of the link between environmental orientation and green purchasing: Empirical evidence from an emerging economy Abstract: Although environmental orientation (EO) has gained surging recent scholarly attention, why, how, and when EO influences green purchasing adoption among firms is inchoate, lacking adequate theorisation and empirical analysis. This study draws on resource orchestration theory (ROT) to test the arguments that the influence of EO on green purchasing is a function of the transformative mechanism of green purchasing capability at differing levels of financial resource. The proposed model is tested on a sample of 165 small and medium-sized enterprises from a sub-Saharan African economy using structural equation modelling (Mplus v7.4) and Hayes’ PROCESS for IBM-SPSS. Findings from the study indicate that green purchasing capability mediates the effect of EO on green purchasing. The study further finds that the effect of EO on green purchasing, via green purchasing capability, is strengthened under the condition of greater financial resource. The findings contribute to the advancement of green purchasing research and the ROT by addressing the green purchasing attitude-behaviour gap from the supply chain perspective. Overall, the study informs supply chain practitioners that bundling EO with green purchasing capability and financial resource is critical for achieving environmental goals. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2215576 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2215576 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2215576 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2237174_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nedal Assad Author-X-Name-First: Nedal Author-X-Name-Last: Assad Author-Name: Aziz Jaafar Author-X-Name-First: Aziz Author-X-Name-Last: Jaafar Author-Name: Panagiotis D. Zervopoulos Author-X-Name-First: Panagiotis D. Author-X-Name-Last: Zervopoulos Title: The interplay of real earnings management and investment efficiency: Evidence from the U.S. Abstract: The main objective of this study is to empirically examine the impact of REM on various aspects of investment efficiency, including overinvestment and underinvestment. By examining the interplay between these complex constructs, this research endeavors to provide deeper insights and contribute to a more comprehensive understanding of the intricate effects of real earnings management on investment efficiency. This study utilizes a sample of 11,172 firm-year observations from publicly listed companies domiciled in the U.S. The study employs two empirical techniques to examine the research hypotheses: the generalized method of moments (GMM) and multinomial logit with two-way dimensional clustering. By employing robust analytical techniques, this research contributes to the scholarly discourse surrounding REM and its effect in shaping present and future investment. The results demonstrate a robust negative relationship between these two variables. Specifically, a negative association exists between a controlled or low-level of real earnings management with underinvestment and overinvestment. These findings imply that REM is a critical determinant of investment efficiency. Therefore, reducing REM can enable firms to optimize their investments more effectively. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2237174 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2237174 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2237174 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2140492_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Zakari Bukari Author-X-Name-First: Zakari Author-X-Name-Last: Bukari Author-Name: Abu Bakar Abdul Hamid Author-X-Name-First: Abu Bakar Abdul Author-X-Name-Last: Hamid Author-Name: Hishamuddin Md. Som Author-X-Name-First: Hishamuddin Author-X-Name-Last: Md. Som Author-Name: Md. Uzir Hossain Uzir Author-X-Name-First: Md. Uzir Author-X-Name-Last: Hossain Uzir Author-Name: Shani Bashiru Author-X-Name-First: Shani Author-X-Name-Last: Bashiru Author-Name: Lawrencia Agyepong Author-X-Name-First: Lawrencia Author-X-Name-Last: Agyepong Author-Name: Sebrina Kafui Tsagli Author-X-Name-First: Sebrina Author-X-Name-Last: Kafui Tsagli Author-Name: Hussam Al Halbusi Author-X-Name-First: Hussam Author-X-Name-Last: Al Halbusi Title: Determinants of voters behaviour and voting intention: The mediating role of social media Abstract: The dominant media ideology argues that the successful application of social media engagement in commercial marketing has the potential to influence customers buying decisions by X percentage. This can equally play a pivotal role in voters` voting decisions. Political marketing research scholars have proposed the need to study the role of social media in the voting decision. However, scholarly responses to this call have received limited attention with interesting debates and opposing arguments. The diverse opinion in the field complicates our understanding, making it difficult to draw a viable conclusion on its relevance and proper application. The authors, therefore, empirically examined the role of social media in the relationship between determinants of voters` behaviour and voting intention in Ghana. This is to help overcome the limited empirical understanding to stir up its relevance and proper application in the political space. The authors collected data from 600 Ghanaian voters, which were analyzed with the help of the Structural Equation Model (SEM) Smart PLS. We found a positive and significant relationship between determinants of voters` behaviour dimensions and voting intention. The study further established that social media engagement plays a vital role in the relationship between the determinants of voters` behaviour and voting intention. We, therefore, recommend that since the information displayed on social media platforms about political parties and their leaders has the potential to influence voters voting decisions, the media actors, political leaders, and political consultants should pay particular attention to media engagement and the kind of information placed in the media about the political leaders. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2022.2140492 File-URL: http://hdl.handle.net/10.1080/23311975.2022.2140492 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2140492 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2219088_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sandra Alves Author-X-Name-First: Sandra Author-X-Name-Last: Alves Title: Do female directors affect accounting conservatism in European Union? Abstract: Gender diversity on corporate boards is an important governance issue. Prior research suggests that female directors tend to be more ethical, conservative, socially responsible, independent and risk averse. Thus, female directors may contribute to improve board performance and earnings quality. Using a sample of 3.808 non-financial European Union listed companies from 2011 to 2020, this study examines the effect of female directors on accounting conservatism in European Union listed firms, and whether their influence is more evident when a critical mass of female directors is reached. The study also investigates whether gender equality index moderates the relationship between female directors and accounting conservatism. We document a positive and significant relationship between female directors and accounting conservatism. Firms that have reached a critical mass of female directors on their board tend to report more conservative earnings compared to firms with a ratio of female directors less than a critical mass. This study further suggests that the impact of female directors on accounting conservatism is stronger in the presence of a higher gender equality index. The results of this study may contribute to the ongoing debate on the optimal level of gender diversity in corporate governance and its impact on financial reporting practices. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2219088 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2219088 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2219088 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2235819_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Faqih Nabhan Author-X-Name-First: Faqih Author-X-Name-Last: Nabhan Author-Name: Munajat Munajat Author-X-Name-First: Munajat Author-X-Name-Last: Munajat Title: The role of work engagement and organizational commitment in improving job performance Abstract: This study aimed to identify the factors that can improve job performance by scrutinizing various variables, namely organizational identification, Islamic work ethic, work engagement, and organizational commitment, based on the perspective of engagement theory. The respondents consisted of 206 faculty members from Islamic state universities in Central Java, Indonesia, with a participation rate of 72%. The data was analyzed using structural equation modeling and hypotheses were tested using the AMOS 24 application. The result showed that work engagement and organizational commitment strengthened the effect of organizational identification and Islamic work ethic on job performance. Furthermore, these findings provided novel insights from the perspective of engagement theory, where work engagement and organizational commitment play pivotal roles in enhancing job performance. The study demonstrated that organization identification did not have a direct effect on job performance, while Islamic work ethic promoted the development of organizational commitment. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2235819 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2235819 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2235819 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2204592_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Zakiyah Zahara Author-X-Name-First: Zakiyah Author-X-Name-Last: Zahara Author-Name:   Ikhsan Author-X-Name-First:   Author-X-Name-Last: Ikhsan Author-Name: Ira Nuriya Santi Author-X-Name-First: Ira Nuriya Author-X-Name-Last: Santi Author-Name:   Farid Author-X-Name-First:   Author-X-Name-Last: Farid Title: Entrepreneurial marketing and marketing performance through digital marketing capabilities of SMEs in post-pandemic recovery Abstract: The use of digital resources through digital marketing is an option to be able to reach customers, build interactions with customers in real time and finally achieve customer satisfaction. This research intends to determine the influence of entrepreneurial marketing through digital marketing capabilities on marketing performance in Palu, Indonesia. The population in the study amounted to 21,696 with a total number of samples of 197 SMEs obtained with the Yamane and Isaac formula. The sampling technique in this study went through two stages, namely the Area Sampling Technique and then the Stratified Random Sampling Technique. Hypothesis testing used was path analysis with Smart-PLS software. The results showed that entrepreneurial marketing have positive and significant effects on digital marketing capabilities and on marketing performance. Furthermore, digital marketing capabilities have a positive and significant effect on marketing performance. However, digital marketing is less likely to mediate the relationship between entrepreneurial marketing and marketing performance. As practical implications, SMEs should continue to improve their capabilities and sharpen the implementation of entrepreneurial marketing strategies, in order to utilize their resources to find opportunities and create added value for customers, in order to continue to achieve marketing performance in a sustainable manner. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2204592 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2204592 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2204592 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2244756_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ju Jingnan Author-X-Name-First: Ju Author-X-Name-Last: Jingnan Author-Name: Poh-Chuin Teo Author-X-Name-First: Poh-Chuin Author-X-Name-Last: Teo Author-Name: Theresa C.F. Ho Author-X-Name-First: Theresa C.F. Author-X-Name-Last: Ho Author-Name: Chen Hooi Ling Author-X-Name-First: Chen Author-X-Name-Last: Hooi Ling Title: The behavioral intention of young Malaysians towards cashless society: Value-based adoption model Abstract: The purpose of this study is to validate the Value-based Adoption Model (VAM) in order to investigate young Malaysians’ e-wallet adoption intentions. A structured questionnaire was used to collect 214 questionnaires. The hypotheses proposed for this study were tested using SmartPLS, a second-generation analysis of partial least squares (PLS). Perceived sacrifice and perceived benefit influenced perceived value (PV). The results have shown that perceived benefit has a higher significance compared to perceived sacrifice on PV. Innovative resistance and privacy risk were found to have a negative impact on perceived value. Market practitioners can utilize this model to create secure, convenient and user-friendly e-wallets, resulting in effective marketing strategies that increase e-wallet adoption intentions among the young Malaysians. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2244756 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2244756 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2244756 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2248735_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dolapo F. Adeyanju Author-X-Name-First: Dolapo F. Author-X-Name-Last: Adeyanju Author-Name: Kehinde J. Akomolafe Author-X-Name-First: Kehinde J. Author-X-Name-Last: Akomolafe Author-Name: John I. Mburu Author-X-Name-First: John I. Author-X-Name-Last: Mburu Author-Name: Evelyn O Ohanwusi Author-X-Name-First: Evelyn O Author-X-Name-Last: Ohanwusi Author-Name: Solomon A. Adebayo Author-X-Name-First: Solomon A. Author-X-Name-Last: Adebayo Author-Name: Chiagoziem Joy Author-X-Name-First: Chiagoziem Author-X-Name-Last: Joy Title: Does entrepreneurship improve the livelihood of young people? Evidence from the NDE program beneficiaries in Kano state, Nigeria Abstract: Entrepreneurship has evolved into a valuable tool for facilitating job creation in response to Nigeria’s youth bulge and declining job opportunities in the formal sector. This study assessed the impact of entrepreneurship on youths’ livelihood, focusing on the National Directorate of Employment (NDE) program in Kano state. The study employed both qualitative and quantitative methods. A total of 266 respondents, including 148 young entrepreneurs and 118 non-entrepreneurs, were sampled using a multi-stage sampling technique, with Focused Group Discussions (FGDs) used to collect qualitative data from 25 youths. Data were analyzed using descriptive statistics and an Endogenous Switching Treatment Effect Regression (ESTER) model. The descriptive analysis showed that engagement in entrepreneurship was determined by age, having consistent income source, credit access, number of entrepreneurs in the household, access to entrepreneurship training, household size, and asset ownership. Even though entrepreneurs earned higher monthly income than non-entrepreneurs, their income was just slightly above the Nigerian minimum wage. Furthermore, asset ownership, access to credit, group membership, and access to training, all of which are strong predictors of entrepreneurship, were higher among entrepreneurs compared to non-entrepreneurs. The findings also revealed that entrepreneurs had better livelihood outcomes, as measured by income and self-assessed living condition, than non-entrepreneurs. Even though these outcomes could have resulted from other externalities, the empirical analysis helped to address such endogeneity, thereby attributing the outcome estimates solely to entrepreneurship. These results, therefore, show the relevance of entrepreneurship in alleviating poverty and generating better livelihood outcomes for young Nigerians. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2248735 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2248735 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2248735 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2212936_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Van Dai Nguyen Author-X-Name-First: Van Dai Author-X-Name-Last: Nguyen Author-Name: Thi Tuyet Mai Nguyen Author-X-Name-First: Thi Tuyet Mai Author-X-Name-Last: Nguyen Author-Name: Quynh Hoa Nguyen Author-X-Name-First: Quynh Hoa Author-X-Name-Last: Nguyen Title: Competing or synergistic? An exploratory analysis of a blended relationship between logics in a dilemma of artisan product innovation Abstract: The existing literature has focused on the exclusive relationship between institutional logics that are perceived as competing. The current study argues that multiple logics can co-exist in a blended relationship. The purpose of this study is to shed light on such a blended relationship between the alleged competing logics through the analysis of the institutional demands prescribed for artisan product innovation. A qualitative study with 15 semi-structured in-depth interviews as the main data source was conducted in Bát Tràng, a local artisan ceramic community in Hanoi, Vietnam. This exploratory study reveals that institutional logics show the mutual intersection of some attributes that pave for the existence of the blended relationship. In other words, the mutual intersection of two logics permits the agents to traverse such a blurry boundary between these two logics without incurring institutional conflicts. This study also offers future research agenda in an established literature of institutional logics. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2212936 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2212936 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2212936 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2220198_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Maria C. Tavares Author-X-Name-First: Maria C. Author-X-Name-Last: Tavares Author-Name: Graça Azevedo Author-X-Name-First: Graça Author-X-Name-Last: Azevedo Author-Name: Rui P. Marques Author-X-Name-First: Rui P. Author-X-Name-Last: Marques Author-Name: Maria Anunciação Bastos Author-X-Name-First: Maria Anunciação Author-X-Name-Last: Bastos Title: Challenges of education in the accounting profession in the Era 5.0: A systematic review Abstract: The significant transformations and advances attributed to the Era 5.0 require a comprehensive understanding of the current ramifications of the accounting discipline, along with the prospective difficulties and opportunities. This is pertinent not only in the context of industry, education, and society, but also in terms of labor relations and professions. Thus, the aim of this paper is to understand the current impacts and future expectations of the Era 5.0 on the accounting profession. Based on a recent systematic literature review we note the urgent and pressing need for educational institutions, their audiences, and other entities to interact in the changing process, creating synergies to ensure the success of retraining this valuable strategic resource in organizations and society, and the sustainability of the profession, promoting a sustainable Society 5.0. We contribute to the research on the consequences and challenges of the Era 5.0 in the future of the accounting profession by the originality of the contextualization of the profession in this new Era, filling a gap in the recent state of the art in the research of the accounting profession. We consider that this research will have an impact on academia, industry, and society, bringing these to work together in the development of the accountants’ skills and their future work. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2220198 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2220198 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2220198 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2244755_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Reena Agrawal Author-X-Name-First: Reena Author-X-Name-Last: Agrawal Author-Name: Priti Bakhshi Author-X-Name-First: Priti Author-X-Name-Last: Bakhshi Author-Name: Arti Chandani Author-X-Name-First: Arti Author-X-Name-Last: Chandani Author-Name: Ramona Birau Author-X-Name-First: Ramona Author-X-Name-Last: Birau Author-Name: Suhan Mendon Author-X-Name-First: Suhan Author-X-Name-Last: Mendon Title: Challenges faced by women entrepreneurs in South Asian countries using interpretive structural modeling Abstract: Promoting women’s economic participation and empowerment is essential for sustainable development in South Asian Countries. Studies have established that women entrepreneurs in South Asia face a noteworthy challenge with many lacking formal education, lack of entrepreneurship education, capital, skilled and trained manpower, management skills, networking, infrastructural support, fear of failure, gender discrimination, and loaded with family responsibilities. This research aims to evaluate the contextual relationships among identified key challenges and develop a hierarchical framework of key challenges for addressing barriers to promote women entrepreneurship in South Asian Countries. The primary study was conducted using Interpretive Structural Modelling on 31 women entrepreneurs from India, Nepal, Sri Lanka, Pakistan, and Bangladesh. The study proposed that multi-dimensional efforts are needed to ensure that women have equal access to economic opportunities and can fully participate in and contribute to the region’s economic development. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2244755 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2244755 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2244755 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2204601_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Kofi Mintah Oware Author-X-Name-First: Kofi Mintah Author-X-Name-Last: Oware Title: Mandatory CSR reporting and disability employment. Evidence from India Abstract: The purpose of the study is to examine whether mandatory CSR reporting affects the disability employment of listed firms and whether a family(non) management firm’s perspective matter in the Indian context. From 2009 to 2020, the data set includes 80 firms with 960 firm-year observations, including 783 firm-year observations for family-managed firms and 177 firm-year observations for non-family-managed firms on the Indian stock exchange. Panel regression with random effect assumptions and probit regression are the research models for examining the study. The first findings show that mandatory CSR reporting increases the disability employment of listed firms in India. The second findings show that mandatory CSR reporting has a positive and statistically significant association with disability employment of family firms in India. Similarly, the third findings show that mandatory CSR reporting has a positive and statistically significant association with disability employment of non-family firms in India. However, the magnitude effect expressed in the beta coefficient is higher in non-family firms than in family firms. Our findings are unaffected by firm-level characteristics. Our research adds to the discussion of factors that influence disability employment by providing fresh information on required CSR reporting, which has been investigated in prior studies. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2204601 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2204601 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2204601 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2202028_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Agus Widarjono Author-X-Name-First: Agus Author-X-Name-Last: Widarjono Author-Name: Priyonggo Suseno Author-X-Name-First: Priyonggo Author-X-Name-Last: Suseno Author-Name: Devi Utami Rika Safitri Author-X-Name-First: Devi Author-X-Name-Last: Utami Rika Safitri Author-Name: Atif Yaseen Author-X-Name-First: Atif Author-X-Name-Last: Yaseen Author-Name: Kurniawan Azra Author-X-Name-First: Kurniawan Author-X-Name-Last: Azra Author-Name: Irma Nur Hidayah Author-X-Name-First: Irma Author-X-Name-Last: Nur Hidayah Title: Islamic bank margins in Indonesia: The role of market power and bank-specific variables Abstract: Our study examines the determinants of bank margins in Indonesian Islamic banks. The determinants of bank margins consist of market-and-bank-specific variables. We investigate 31 banks, using quarterly data from 2015: Q1 to 2020: Q4. Panel regression with unbalanced data is employed. The findings indicate that higher Islamic bank margins are positively linked to banks with higher market power. Bank with high risk-sharing financing has low bank margins. Bank-specific variables such as income diversification, risk-averse, financing, and financing risk influence bank margins. This study also documents that the effect of market power on Islamic bank margins is more pronounced in Islamic bank subsidiaries, and lower bank margins through risk-sharing financing are more prominent in Islamic bank subsidiaries. These results suggest important policy implications that Islamic banks should focus on risk-sharing financing as a core business of Islamic banks because it can reduce the price of Islamic bank financing products as well as their intermediation costs. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2202028 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2202028 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2202028 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2217571_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Alhassan Musah Author-X-Name-First: Alhassan Author-X-Name-Last: Musah Author-Name: Bismark Okyere Author-X-Name-First: Bismark Author-X-Name-Last: Okyere Author-Name: Isaac Osei-Bonsu Author-X-Name-First: Isaac Author-X-Name-Last: Osei-Bonsu Title: The influence of the COVID-19 pandemic on audit fees and audit report timeliness of listed firms in Ghana Abstract: The objective of the study is to examine the effect of the COVID-19 pandemic on audit fees and delays in the release of audit reports among the publicly listed entities in Ghana. The study sampled 35 listed firms over 5 years from 2017 to 2021 by extracting data from the annual report of the firms. The study relied on a panel regression model to estimate the extent to which COVID-19 predicts changes in audit fees and audit report timeliness among listed firms in Ghana. The analysis of the results revealed a positive coefficient between COVID-19 pandemic and audit fees and the positive coefficient was also statistically significant. The study also found a positive and statistically significant association between the COVID-19 pandemic and audit report timeliness which suggest that the pandemic resulted in the delay in the release of audit report among listed entities in Ghana. The combined effect of the two key findings is that the COVID-19 pandemic had a significant influence on audit quality among listed firms in Ghana. The result has significant policy implications especially from the perspective of the Institute of Chartered Accountants Ghana in terms of drawing auditors’ attention to the increased audit risk brought about as a result of the COVID-19 pandemic and the need to compensate for that with the high-quality audit. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2217571 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2217571 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2217571 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2218683_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: E. I. Wanyonyi Author-X-Name-First: E. I. Author-X-Name-Last: Wanyonyi Author-Name: E. W. Gathungu Author-X-Name-First: E. W. Author-X-Name-Last: Gathungu Author-Name: H. K. Bett Author-X-Name-First: H. K. Author-X-Name-Last: Bett Title: Drivers of competitiveness in the agricultural input sector: The case of agro-dealer businesses in Kenya Abstract: Competitive pressure has resulted in fierce competition among agrodealer businesses, with market share margins being divided among industry participants. This paper empirically investigates the main competitiveness drivers in Kenyan agro-dealer businesses. The study employed an exploratory research design, with primary data collected via face-to-face interviews from a sample of 110 agro-dealer businesses focusing on financial data for 2019. Business age, promotions strategies, entrepreneurship skills, and business expenditure were found to be positive competitiveness drivers, while competitive rivalry and branding were found to be constraining drivers. A policy to strengthen agro-dealer businesses’ financial systems is an important step towards encouraging the adoption of new technology that will allow them to reduce operational costs while increasing revenues and ensuring proper resource utilization. Agro-dealer businesses should aim to increase their market share by utilizing promotions strategies (social media adverts, referral marketing and pull marketing) to both potential and prospective customers. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2218683 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2218683 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2218683 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2210349_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hamdan Amer Al-Jaifi Author-X-Name-First: Hamdan Amer Author-X-Name-Last: Al-Jaifi Author-Name: Adel Ali Al-Qadasi Author-X-Name-First: Adel Ali Author-X-Name-Last: Al-Qadasi Author-Name: Ahmed Hussein Al-Rassas Author-X-Name-First: Ahmed Hussein Author-X-Name-Last: Al-Rassas Title: Board diversity effects on environmental performance and the moderating effect of board independence: evidence from the Asia-Pacific region Abstract: This study reckons that although a lot of debate has gained currency of late on whether board diversity is associated with environmental performance, empirical evidence that delved into the effects of age, tenure, and gender board diversity and the moderating effect of board independence are yet to be conducted. This study aims to point out how these board diversity attributes can serve as drivers for environmental performance. Using 14,878 firm-year observations from 11 Asia-Pacific countries, the results indicate that the level of environmental performance is positively associated with age and gender board diversity and negatively associated with tenure board diversity. This striking result can be attributed to the management friendliness hypothesis where long-serving on the board is causing a management-friendly bias, which ultimately reduces environmental activities. The findings of this study also support that board independence moderates the associations between tenure and gender diversity and environmental performance. The findings of this study make valuable implications for understanding how board diversity can serve as a driver for the environmental performance issue. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2210349 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2210349 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2210349 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2235817_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ho Hoang Gia Bao Author-X-Name-First: Ho Hoang Gia Author-X-Name-Last: Bao Author-Name: Hoang Phong Le Author-X-Name-First: Hoang Phong Author-X-Name-Last: Le Author-Name: Ba Hoang Nguyen Author-X-Name-First: Ba Hoang Author-X-Name-Last: Nguyen Author-Name: Thanh An Vu Author-X-Name-First: Thanh An Author-X-Name-Last: Vu Title: The US dollar and trade balance: New findings from the international trade of India with the European Union Abstract: The US dollar is the most prevalent currency to settle internationally traded merchandise. A few existing studies demonstrate that the US dollar can significantly impact a country’s trade balance with a non-US partner. Nevertheless, the current literature indicates the remarkable deficiency of empirical results for the case of India despite the vital importance of the US dollar in its international trade. Recognizing the European Union (EU) as the largest trading partner of India over the 2000Q1–2022Q2 period, this study is the first to explore how the US dollar influences India’s trade balance with the EU by employing the Nonlinear Autoregressive Distributed Lag (NARDL) method. The results show that, no matter if the US dollar is employed, the depreciation of rupee cannot facilitate India’s trade balance, and the appreciation has a negative effect. Therefore, devaluation is an ineffectual policy for supporting India’s trade balance with the EU. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2235817 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2235817 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2235817 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2226481_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Paul Hammond Author-X-Name-First: Paul Author-X-Name-Last: Hammond Author-Name: Mustapha Osman Opoku Author-X-Name-First: Mustapha Osman Author-X-Name-Last: Opoku Author-Name: Paul Adjei Kwakwa Author-X-Name-First: Paul Adjei Author-X-Name-Last: Kwakwa Author-Name: Edmond Amissah Author-X-Name-First: Edmond Author-X-Name-Last: Amissah Title: Predictive models of going concerns and business failure Abstract: Given the global attention and attraction of many scholars and researchers to develop prediction models for determining the going concern of businesses, there is a growing need to monitor progress and trends in the field. As such, the study aims to analyse the evolution of prediction models for going concern and business failure in the literature over the past 50 years. The study used VOSviewer and the biblioshiny utility of RStadio to analyse bibliometric data extracted from the Scopus database. The results indicated that there was a slow pace in publications from the 1970s to 1999, but the number of publications increased in the 2000s and continues to increase. The study also found that many countries across the globe have significantly contributed to modelling going concerns and business failure predictions. Furthermore, the visualisation of bibliographic coupling and co-occurrence of the author’s keywords revealed knowledge drifts in the field’s interconnected publications with many collaborations. The analysis of the author’s keywords revealed key themes such as going concern probability, the omega model, and business failure probability that remained under-researched and that research attention should be directed to that areas. These findings shed light on the research trends, influential works, author contributions, global perspectives and the current state of research in the field and provide valuable insights for future studies in the prediction of going-concern and business failure. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2226481 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2226481 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2226481 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2208716_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Adelya Gabriel Author-X-Name-First: Adelya Author-X-Name-Last: Gabriel Author-Name: Alina Dhifan Ajriya Author-X-Name-First: Alina Dhifan Author-X-Name-Last: Ajriya Author-Name: Cut Zahra Nabila Fahmi Author-X-Name-First: Cut Zahra Nabila Author-X-Name-Last: Fahmi Author-Name: Putu Wuri Handayani Author-X-Name-First: Putu Wuri Author-X-Name-Last: Handayani Title: The influence of augmented reality on E-commerce: A case study on fashion and beauty products Abstract: Advances in technology have encouraged people in Indonesia to shop online. Apart from the convenience people feel when shopping online, there are still disadvantages that prevent them from trying the products they will buy. Therefore, a virtual try-on feature based on augmented reality (AR) could be a solution. This study aims to determine the effect of implementing AR on beauty and fashion products on the intention to continue using AR and shopping in e-commerce. The design of this research model is based on the Stimulus, Organism, Response (SOR) theory used to investigate research factors using AR characteristics. This study used a covariance-based structural equation modeling method. This study involved 549 respondents and demonstrated that interactivity, novelty, hedonic value and satisfaction significantly affect continuance intention. In addition, AR continuance intention also had a significant effect on purchase intention. The results of this research are also expected to be input for e-commerce service providers and AR developers to improve services for users to shop online. This study contributes to extending SOR theory to the context of AR characteristics. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2208716 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2208716 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2208716 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2211366_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Marian Maclean Author-X-Name-First: Marian Author-X-Name-Last: Maclean Author-Name: Michael Karikari Appiah Author-X-Name-First: Michael Karikari Author-X-Name-Last: Appiah Author-Name: Joyce Francisca Addo Author-X-Name-First: Joyce Francisca Author-X-Name-Last: Addo Title: Implications of strategic orientation on firms’ performance in a lower middle-income country: Does organizational innovation capability matter? Abstract: Since the birth and subsequent ratification of United Nations’ Agenda 2030 for sustainable development, local businesses are working assiduously to re-strategize and adapt to the changing external environment including responsible consumptions and production in order to gain competitive advantage and improve their performance. To facilitate this call, our paper is aimed to analyse the implications of strategic orientation on firm performance, and develop a model to explain the mediating role of organizational innovation capability on the relationship between strategic orientation and firm performance with a focus on a lower middle-income country where such studies are largely inadequate. Our paper is anchored on positivists’ ontology and quantitative approach. Cross-sectional survey data have been elicited from formalized small and medium enterprises (SMEs) that are registered with Ghana Enterprise Agency. Our hypotheses have been tested using Partial Least Square and Andrew Hayes Macro Process techniques. Our results have showed that the dimensions of strategic orientation (marketing, entrepreneurship, and technology) exert positive and significant effects on firms’ innovation capability and performance. Besides, organizational innovation capability significantly mediates the relationships between marketing and technological orientations and firms’ performance. This study is among the very few to provide strategic orientation model to enhance organizational innovation and performance in the context of lower middle-income country. The emergency of contextual variables that impact on organizational innovation and firm performance would go a long way to guide managers, owners and regulators to develop robust strategies that could enhance the realization of sustainable development goals in the long term. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2211366 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2211366 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2211366 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2215566_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Abida Ellahi Author-X-Name-First: Abida Author-X-Name-Last: Ellahi Author-Name: Qurat Ul Ain Author-X-Name-First: Qurat Ul Author-X-Name-Last: Ain Author-Name: Hafiz Mudassir Rehman Author-X-Name-First: Hafiz Mudassir Author-X-Name-Last: Rehman Author-Name: Md Billal Hossain Author-X-Name-First: Md Billal Author-X-Name-Last: Hossain Author-Name: Csaba Bálint Illés Author-X-Name-First: Csaba Bálint Author-X-Name-Last: Illés Author-Name: Mobashar Rehman Author-X-Name-First: Mobashar Author-X-Name-Last: Rehman Title: Applying text mining and semantic network analysis to investigate effects of perceived crowding in the service sector Abstract: Semantic analysis is becoming increasingly important not only in computing but also in the business world. The purpose of the current study is to apply semantic network analysis to the service industry, one of the economic sectors. To learn more about the crowded environment in the service sector, the study interviewed customers and employees by using dyad approach in the service sector. The data collected was analyzed using a text mining approach in Python library and Ucinet software. The text data collected through interviews was analyzed using multiple techniques like sentiment analysis, centrality analysis, and CONCOR analysis. The results from the two data sets of interviews with employees and consumers revealed certain effects and behavior that they exhibit in a crowded environment. When providing services to consumers in a crowded environment, employees experience a variety of behavioral changes, whether due to physical, psychological, emotional, habitual, or work-related factors. Additionally, findings show that crowding has an emotional and psychological impact on customers’ behavioral responses. The study offers important implications of text analysis for business intelligence. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2215566 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2215566 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2215566 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2247873_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Dawit Udessa Gede Author-X-Name-First: Dawit Udessa Author-X-Name-Last: Gede Author-Name: Admasu Tesso Huluka Author-X-Name-First: Admasu Tesso Author-X-Name-Last: Huluka Title: The impact of strategic alignment on organizational performance: The case of Ethiopian universities Abstract: Strategic alignment deals with organizational strategic fit with functional areas strategies, such as human resources management strategy. It is based on goal setting premise which believes in collaborative effort that involves all parties imagining and working towards a common aim in tandem. Strategic alignment in this study takes assumption of goal setting theory stressed on importance of clarity of the goal to perform at the highest level and achieve success. The purpose of this study was to look into the impact of strategic alignment on organizational performance. Clarity in the aim, role clarity, and process clarity were discovered and examined for the measurement of organizational strategic alignment. The study took a quantitative approach with descriptive and explanatory research designs. Three Ethiopian universities were chosen based on generation of establishment to include 365 personnel in the sample using a random selection technique. Descriptive statistical tools such as mean and standard deviation were used, whereas structural equation models were used for confirmatory factor analysis and path analysis. According to the study’s findings, goal clarity, role clarity, and process clarity all have a significant and favorable effect on organizational performance in higher education. Findings of the study reveal also that organizational performance varies among study institution based on implementation level of strategic alignment. Based on the study’s findings, it is recommended that organizational leaders outline organizational strategic intents with specific goals. Thus, it is recommended that governing bodies need to promote defined roles and processes for all workers. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2247873 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2247873 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2247873 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2199908_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: D.A.J. Bornman Author-X-Name-First: D.A.J. Author-X-Name-Last: Bornman Author-Name: L. Steenkamp Author-X-Name-First: L. Author-X-Name-Last: Steenkamp Title: The impact of a pandemic on entrepreneurial behaviour: A qualitative study of wedding vendors Abstract: The aim of this study is to determine what changes wedding vendors had to make to survive the global COVID-19 pandemic. Specific focus was placed on how wedding vendor entrepreneurs use creativity, innovation, networking and advertising as a competitive advantage. Qualitative research was conducted which reflects individuals’ perspectives, beliefs, attitudes and experiences. Semi-structured interviews took place electronically through online voice calling due to the global pandemic. The individual participants, each representing their own business, were interviewed to gain a better understanding of entrepreneurship in the wedding industry. It is evident that all the vendors adapted during the global COVID-19 pandemic, and that dealing with future opportunities by linking these to loyalty and creativity are essential aspects of entrepreneurship in the wedding industry. The global pandemic proved the importance of how the wedding industry is dynamic where individuals are required to wear different hats and be flexible, as businesses were forced to adapt and reposition themselves during and after COVID-19 as a method of survival. It is recommended that vendors ensure the utilisation of existing resources and branch off into new avenues—not necessarily entering into new markets or new industries, but rather focusing on complementary products or services. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2199908 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2199908 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2199908 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2233259_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sofwan Farisyi Author-X-Name-First: Sofwan Author-X-Name-Last: Farisyi Title: The role of corporate posture as moderation of relationships among the antecedents of sustainability reporting disclosure in Indonesia Abstract: The purpose of this study is to compare companies that do not and carry out social and environmental responsibility on the vision and mission of the company (Corporate Posture) on the determinants of Sustainability Reporting Disclosure. This study is a quantitative study, using secondary data taken from the annual reports of 113 public companies on the Indonesia Stock Exchange that provide financial reports and sustainability reporting from 2013 to 2020. There were 14 companies that did not have a Corporate Posture (Group 1) and 99 companies that did have a Corporate Posture (Group 2). Data analysis uses a multigroup structural equation model. Based on the results in Group 1 and Group 2, it was found that Corporate Posture proved to be a moderator in strengthening the relationship between Ownership Structure, Board Qualification & Experience, and Sustainability Reporting Regulations on Sustainability Reporting Disclosures. On the other hand, based on the results of this study, it was found that Corporate Posture does not affect Firm-size on Sustainability Reporting Disclosures. The role of Corporate Posture is a moderation of the relationship between Firm Size, Ownership Structure, Board Qualification & Experience, and Sustainability Reporting Regulations on disclosure of sustainability reporting. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2233259 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2233259 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2233259 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2215060_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Amani Abu Rumman Author-X-Name-First: Amani Author-X-Name-Last: Abu Rumman Author-Name: Lina Al-Abbadi Author-X-Name-First: Lina Author-X-Name-Last: Al-Abbadi Title: Structural equation modeling for impact of Data Fabric Framework on business decision-making and risk management Abstract: As the concept of Big Data takes hold in the corporate world, modern businesses are making concerted efforts to manage data silos in advance of centralized data management. The multi-cloud structure of the data fabric provides a realistic approach to managing various forms of data. This study explores how data fabric, which is a useful way of organizing data, affects decision-making and risk assessment through Structural Equation Modeling (SEM) using IBM AMOS software. The study collected data from 200 respondents, representing a 67% response rate, out of 300 management experts in Amman-Jordan who conditionally agreed to participate in the research. The study finds a positive relationship between data fabric and decision-making, data fabric, and risk management. The findings of this study suggest that strengthening the relationships between data fabric, decision-making, and risk management can play a critical role in fostering successful decision-making for crucial elements and risk management in crises, ultimately contributing to the overall success of the business. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2215060 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2215060 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2215060 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2220202_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Akpan Ekom Etim Author-X-Name-First: Akpan Author-X-Name-Last: Ekom Etim Author-Name: Anthony Aniagbaoso Igwe Author-X-Name-First: Anthony Aniagbaoso Author-X-Name-Last: Igwe Author-Name: Mamdouh Abdulaziz Saleh Al-Faryan Author-X-Name-First: Mamdouh Abdulaziz Saleh Author-X-Name-Last: Al-Faryan Author-Name: Ben Etim Udoh Author-X-Name-First: Ben Etim Author-X-Name-Last: Udoh Title: Service system innovation and firm competitiveness in an emerging market: The role of corporate governance system Abstract: The study empirically examined the effect of service system innovation on firm competitiveness in Nigeria, an emerging market, focusing on the country’s telecommunication sector. Additionally, the moderating effect of the corporate governance system on service system innovation—firm competitiveness nexus was observed. Data were collected using a survey instrument from 230 respondents. The study followed a cross-sectional research design while the study hypotheses were tested using the partial least square—structural equation model (PLS-SEM). Analyses revealed that service system innovation as represented by idea development, service development, and commercialization enhance firm competitiveness. Implying that idea development, service development, and commercialization are essential for higher levels of firm competitiveness. In addition, corporate governance system was found to boost the relationship between service system innovation and firm competitiveness. The study offers new understanding into the role of service system innovation in competitiveness of the telecommunication firms especially in developing economies such as Nigeria. The study also shows that the corporate governance system contributes significantly to the success of telecommunication firms. Further, the study provides evidence on the characteristics of service system innovation, corporate governance system, and firm competitiveness within the telecommunication industry. In addition, the study developed and validated an instrument for measuring service system innovation, firm competitiveness, and corporate governance system within a developing economy which may be adopted by future studies when examining these variables. Furthermore, the study confirms the usefulness of dynamic capabilities theory in understanding service system innovation, firm competitiveness, and corporate governance. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2220202 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2220202 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2220202 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2226933_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Samer Ali Al-Shami Author-X-Name-First: Samer Ali Author-X-Name-Last: Al-Shami Author-Name: Salama Jamal Rafeea Author-X-Name-First: Salama Jamal Author-X-Name-Last: Rafeea Author-Name: Massila Kamalrudin Author-X-Name-First: Massila Author-X-Name-Last: Kamalrudin Author-Name: Tika Widiastuti Author-X-Name-First: Tika Author-X-Name-Last: Widiastuti Author-Name: Abdullah Al Mamun Author-X-Name-First: Abdullah Author-X-Name-Last: Al Mamun Title: The mediating role of absorptive capacity in the relationship between transformational leadership and corporate entrepreneurship Abstract: Absorptive capacity is widely acknowledged as a critical driver of innovation, business development, and self-renewal through the acquisition, transformation, assimilation, and application of knowledge. Despite the importance of the relationship between transformational leadership and corporate entrepreneurship, there exists a research gap due to the insufficient exploration of the mediating impact of absorptive capacity. This study endeavors to fill the existing research gap by delving into the interplay between transformational leadership and corporate entrepreneurship, taking absorptive capacity into consideration as a mediating factor. Surveys were collected from 154 middle managers representing a broad range of healthcare institutions in the United Arab Emirates. The study utilized a two-step structural equation modelling approach and provided empirical evidence to support the hypothesis that absorptive capacity mediates the relationship between transformational leadership and corporate entrepreneurship. These findings contribute to the resource-based view theory by demonstrating the effective role of transformational leadership in promoting corporate entrepreneurship through the development of absorptive capacity. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2226933 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2226933 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2226933 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2244765_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Quynh Tran Xuan Author-X-Name-First: Quynh Tran Author-X-Name-Last: Xuan Author-Name: Hanh T.H. Truong Author-X-Name-First: Hanh T.H. Author-X-Name-Last: Truong Author-Name: Tri Vo Quang Author-X-Name-First: Tri Vo Author-X-Name-Last: Quang Title: The impacts of omnichannel retailing properties on customer experience and brand loyalty: A study in the banking sector Abstract: Omnichannel retailing is regarded as an emerging trend in banking. The purpose of this study is to analyze the potential effects of omnichannel retailing properties on customer experience and brand loyalty; it further explores the moderating role of transaction channels. Its centrality has been focused on omnichannel retailing cues comprising integration quality, perceived fluency, and assurance quality; customer experience is analyzed through hedonic and utilitarian values. This study uses the non-probabilistic sampling technique with approximately 1547 respondents via the self-administered questionnaires. The findings indicate that perceived fluency and assurance quality are proved as the critical components of hedonic and utilitarian experiences. It has been found that increasing integration quality leads to a more positive perception of fluency and enhances omnichannel experience quality by switching various channels. This study validates the importance of hedonic and utilitarian experiences which significantly contribute to constituting brand loyalty between clients and banks in omnichannel retailing. The importance of various channels was affirmed as a significant moderator when indicating the effect of perceived fluency on customer experience via physical channels is stronger than digital channels. Applications and limitations are further discussed. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2244765 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2244765 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2244765 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2220193_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Huu Anh Nguyen Author-X-Name-First: Huu Anh Author-X-Name-Last: Nguyen Author-Name: Thi Tra Giang Dang Author-X-Name-First: Thi Tra Giang Author-X-Name-Last: Dang Title: Accounting reform and value relevance of financial reporting from non-financial listed firms on the Vietnam stock market Abstract: The research questions that are solved in this paper are as follows: (1) how the value relevance of accounting information evolved from a developing country perspective and (2) how the accounting reform impacts on value relevance. This study aims to assess the value relevance of accounting information released by non-financial firms listed on the Vietnam stock exchange for the period of 2010–2020. Our paper will contribute more supportive empirical evidence about the usefulness of value relevance research through doing research in Vietnam as a developing country, where experiences switching from a planned economy to an open economy and the regulations change continuously. We provide useful literature overview and important implications for both equity investors and standard setters. Based on usefulness information theory and asymmetric information theory, research hypotheses are designed. The study then uses the Ohlson price model to test these hypotheses. In the model, the explanatory variables, namely, book value per share, earnings per share, and share prices as independent variable, are examined; panel corrected standard error estimator (PCSE) is applied. The findings reveal that both earnings and book value of equity exhibit a positive and significant effect on stock prices. Earnings explain the higher variation in stock market values on the Vietnam Stock Exchange compared to book value of equity. The study, however, finds a decreasing trend in the change of the value relevance over the period 2010–2020 and accounting reforms in 2014 did not improve the value relevance. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2220193 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2220193 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2220193 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2228551_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anand Sasikumar Author-X-Name-First: Anand Author-X-Name-Last: Sasikumar Author-Name: Padmanav Acharya Author-X-Name-First: Padmanav Author-X-Name-Last: Acharya Author-Name: Malini Nair Author-X-Name-First: Malini Author-X-Name-Last: Nair Author-Name: Abdul Ghafar Author-X-Name-First: Abdul Author-X-Name-Last: Ghafar Title: Applying lean Six Sigma for waste reduction in a bias tyre manufacturing environment Abstract: The main aim of the study is to improve the quality of bias tyres, reduce manufacturing waste, and increase the yield of the tyre manufacturing process in a leading tyre manufacturing company in South India. This paper aims to show how Lean Six Sigma tools can be used to address and tackle non-valued added activities. It is of concern to the top management that non-value-added activities in the value stream are increasing and affecting the financial performance of the business. One of the authors, who is pursuing research on identifying success factors of implementing lean in process industries in India, as part of his field study had interacted with people of different hierarchical levels of the company to unravel the main causes of the non-value added activities in the production process. Lean Six Sigma methodology (LSS) was applied and the problem was evaluated by the DMAIC method (Define, Measure, Analyze, Improve, and Control). The LSS Methodology was coupled with Analytic Hierarchy Process (AHP) to prioritize the causes of the waste. The actual name of the company is disguised for confidentiality, and the case is devised based on the initial findings of the study in a tyre-manufacturing firm. This paper provides some key insights into the adoption of Lean Six Sigma practices in an Indian tyre-manufacturing environment. Lean Six Sigma practices are still in the developing stages in tyre manufacturing environments, and this study is an attempt to apply these practices successfully in such manufacturing environments. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2228551 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2228551 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2228551 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2234134_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rui Falcão Author-X-Name-First: Rui Author-X-Name-Last: Falcão Author-Name: Maria João Carneiro Author-X-Name-First: Maria João Author-X-Name-Last: Carneiro Author-Name: António Carrizo Moreira Author-X-Name-First: António Carrizo Author-X-Name-Last: Moreira Title: Why do business angels invest? Uncovering angels’ goals Abstract: Despite the increasing importance of business angels (BAs) as crucial players in the growth of high-potential early-stage startups, their motivations are not fully understood. Many of the perceptions of BAs deviate significantly from more conventional views of conventional economic and financial models. To gain a comprehensive understanding of BAs’ goals, qualitative techniques from marketing and consumer behaviour as additional lenses (including laddering and means-ends chains) were employed to allow currently active BAs to articulate their goals in ways that forced-choice, quantitative methods do not achieve. Additionally, to determine if entrepreneurs perceive BAs in the same way BAs see themselves, entrepreneurs were asked to provide their perspectives on why BAs choose to become angel investors, based on their experiences with BAs. The findings reveal that traditional financial viewpoints do not adequately capture the depth and driving force behind BAs’ goals, while entrepreneurs appear to be overly influenced by conventional assumptions about these goals. The study also provides valuable insights into the relationships and hierarchy among BAs’ goals, and on the relevance of each goal. The paper ends with reflections on the practical implications of this research for BAs, entrepreneurs and policymakers. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2234134 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2234134 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2234134 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2195967_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bylon Abeeku Bamfo Author-X-Name-First: Bylon Abeeku Author-X-Name-Last: Bamfo Author-Name: Felicity Asiedu-Appiah Author-X-Name-First: Felicity Author-X-Name-Last: Asiedu-Appiah Author-Name: Enya Ameza-Xemalordzo Author-X-Name-First: Enya Author-X-Name-Last: Ameza-Xemalordzo Title: Developing a framework for entrepreneurship ecosystem for developing countries: The application of institutional theory Abstract: This is a qualitative study, which aims at developing a framework for entrepreneurship ecosystem for Ghana and other developing countries through the lens or with the application of institutional theory. In all, 61 owner managers were sampled for the study. In addition, 19 institutions were selected for the study. These were institutions that the researchers identified as having activities that were geared towards entrepreneurship capacity building and were willing to participate in the study. The sampling technique adopted was purposive, and the data collection methods were face-to-face interview with respondents and focus groups. The study revealed that there is a need for continuous building of the capacities of owner managers as a way of encouraging them to continuously push for innovative ideas that can be translated into acceptable products. The capacity-building responsibility is not the exclusive preserve of the government but all other institutions that have a stake in entrepreneurship development. However, governments of the developing world need to play a leading role in coordinating and regulating the activities of other stakeholders or institutions that operate at intertwined layers of regulative, normative, and cognitive pillars of an ecosystem. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2195967 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2195967 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2195967 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2234138_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Muhammad Alam Mauludina Author-X-Name-First: Muhammad Alam Author-X-Name-Last: Mauludina Author-Name: Yudi Azis Author-X-Name-First: Yudi Author-X-Name-Last: Azis Author-Name: Citra Sukmadilaga Author-X-Name-First: Citra Author-X-Name-Last: Sukmadilaga Author-Name: Hendra Susanto Author-X-Name-First: Hendra Author-X-Name-Last: Susanto Title: Determinants of SOE’s performance: A systematic literature review Abstract: The objective of this study is to conduct a systematic review of the factors influencing the profitability performance of State-Owned Enterprises (SOEs). To achieve this objective, a qualitative method was employed, utilizing the Systematic Literature Review (SLR) approach to collect relevant data. A total of 328 published empirical articles were selected from the Scopus database and various journals, which served as the sample. This study presents an extensive examination of the literature on the trend of SOE profitability performance and its influencing factors. The obtained result showed that there was a notable increase in the number of articles published on this topic, particularly after 2015, with the highest number of publications occurring in 2022. It is important to note that the majority of these articles were predominantly published in China which aligned with the significant presence of SOE in the country. Most of the analyzed papers utilized quantitative methods and employed panel regression as the statistical tool for their data analysis. Furthermore, it was observed that corporate governance emerged as the most commonly studied independent variable in these articles. This study also offers insight into areas that warrants further investigation in terms of what has been examined and what is yet to be. Lastly, the study contributes to determining the overview of the state of the art of SOE performance and provides a knowledge gap for further analysis. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2234138 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2234138 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2234138 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2229544_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ahmed S. Ajina Author-X-Name-First: Ahmed S. Author-X-Name-Last: Ajina Author-Name: Jamal M. M. Joudeh Author-X-Name-First: Jamal M. M. Author-X-Name-Last: Joudeh Author-Name: Nafez N. Ali Author-X-Name-First: Nafez N. Author-X-Name-Last: Ali Author-Name: Ahmad M. Zamil Author-X-Name-First: Ahmad M. Author-X-Name-Last: Zamil Author-Name: Tareq N. Hashem Author-X-Name-First: Tareq N. Author-X-Name-Last: Hashem Title: The effect of mobile-wallet service dimensions on customer satisfaction and loyalty: An empirical study Abstract: Electronic payment options have mostly superseded traditional cash payment methods. The growth of digital wallets, e-commerce, mobile payments, and other unusual payment methods has moved the global economy one step closer to a cashless society. Therefore, this study aims to understand how mobile-wallet service quality dimensions affect customer satisfaction and loyalty, as well as to explore users’ experiences with these wallets. The dimensions of the mobile wallet adopted were service quality, ease of use, usefulness, cost, and security. A quantitative approach was used, and a questionnaire was utilized and distributed based on a convenience sample of 557 respondents who were located in Jordan. The statistical techniques of AMOS and SPSS have been applied. The analysis results supported all the main hypotheses, arguing that mobile-wallet service quality leads to customer satisfaction and loyalty. Additionally, mobile wallet service dimensions have an impact on customer loyalty through customer satisfaction. Furthermore, it found that the perceived ease of use, perceived usefulness, and perceived security dimensions have no impact on customer satisfaction. Moreover, perceived ease of use and perceived security dimensions have no impact on customer loyalty. The study recommended the need for m-wallet providers to support m-wallets and other electronic services to enhance the possibility of good control over their technological tools to improve service quality, reduce costs, improve security, develop the relationship between the organization and its customers, and learn more about their desires and aspirations. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2229544 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2229544 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2229544 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2232585_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Quang Huan Ngo Author-X-Name-First: Quang Huan Author-X-Name-Last: Ngo Author-Name: Thanh Tiep Le Author-X-Name-First: Thanh Tiep Author-X-Name-Last: Le Title: Role of corporate social responsibility on firm performance in emerging economy: The mediating role of access to finance and business model innovation Abstract: The aim of this study is to perform the impacts of corporate social responsibility (CSR) based on the firms’ performance (FP). These investigations also provide the mediating role of access to finance (AF) as well as business model innovation (BMI) using the relationship of CSR and FP. This study principally follows quantitative method. The smart use of the PLS SEM to investigate the data of the SMEs in Vietnam in 2020. The findings of this work indicate an important and positive effect of CSR on FP using the AF and BMI mediated in this relation. The study brings a mechanism by which corporate social responsibility results in firm performance: SMEs with improved CSR practices will be better positioned for AF and BMI those translating into improved competitiveness for improved firm performance in a sustainable direction. The originality of this study is to provide the comprehensive CSR practices based on the financial representations of SMEs in the developing countries. Moreover, this study shows a rare work that establishes a relationship between the financial SMEs performance and CSR practices in Vietnam through the financial and business model innovation as mediation, particularly that favors revisionist view of CSR in the current context of Vietnam. The objective of this work is to provide the important implications for business practitioners and managerial level of SMEs with respect to increase in CSR awareness as well as the importance of CSR long-term strategic planning in their corporate focus strategy. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2232585 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2232585 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2232585 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2207695_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Chibuzo Amadi Author-X-Name-First: Chibuzo Author-X-Name-Last: Amadi Author-Name: Inalegwu Ode-Ichakpa Author-X-Name-First: Inalegwu Author-X-Name-Last: Ode-Ichakpa Author-Name: Weitong Guo Author-X-Name-First: Weitong Author-X-Name-Last: Guo Author-Name: Robert Thomas Author-X-Name-First: Robert Author-X-Name-Last: Thomas Author-Name: Carol Dimopoulus Author-X-Name-First: Carol Author-X-Name-Last: Dimopoulus Title: Gender diversity as a CSR tool and financial performance in China Abstract: We utilize stakeholder, critical mass, and upper-echelon theories to investigate the effect of female representation on boards as corporate social responsibility (CSR) practices and firm performance of A-share listed companies in China. The indicators used were the proportion of female board members, the average age of female board members, the educational background of female directors, TOBIN Q, asset size, and leverage. We used fixed effects estimates and stationarity, stability, cointegration, and Hausman tests to analyze the data. We find that the proportion of female directors, the average age of female directors, and average educational level of female directors have a significant impact on CSR performance and financial performance, while CSR performance has a significant impact on financial performance. Given that emerging societies and their environments are usually the most susceptible to unethical corporate practices, our findings that female directors have a strategic role in enabling firms to manage their social responsibilities ethically and sustainable practices have important policy implications for regulators and stakeholders. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2207695 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2207695 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2207695 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2231206_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ataina Hudayati Author-X-Name-First: Ataina Author-X-Name-Last: Hudayati Author-Name: Ihsan Muhamad Author-X-Name-First: Ihsan Author-X-Name-Last: Muhamad Author-Name: Marfuah Marfuah Author-X-Name-First: Marfuah Author-X-Name-Last: Marfuah Title: The effect of board of directors and sharia supervisory board on zakat funds at Islamic banks in indonesia Abstract: The purpose of this study was to analyze the impact of corporate governance on the distribution of zakat funds by Islamic banks in Indonesia. The study focused on two elements of governance: the characteristics of the board of directors (BOD) and the sharia supervisory board (SSB). Data were extracted from the annual reports of Islamic banks in Indonesia from 2011 to 2020 and analyzed using panel data regression in EViews. The results showed that the size and remuneration of the BOD and the size of the SSB had a significant positive effect on zakat funds, while the reputation of the SSB had no effect. This study contributes to the literature on the role of governance in improving the performance of Islamic banks by providing empirical evidence of the link between governance and increased zakat funds. While previous research has primarily focused on the role of governance in financial performance, this study highlights the importance of governance in the context of social responsibility. The practical implication of this study is that Islamic banks wishing to improve social performance, namely zakat funds, should consider designing a large BOD and large SSB structure, while also considering increasing BOD remuneration. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2231206 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2231206 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2231206 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2216429_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: James Kanyepe Author-X-Name-First: James Author-X-Name-Last: Kanyepe Title: Transport management practices and performance of diamond mining companies in Zimbabwe Abstract: The purpose of the study is to establish the effect of transport management practices on the performance of diamond mining companies. The study population was comprised of four authorized diamond mining companies in Zimbabwe. The sample size was comprised of 92 respondents drawn from logistics, procurement, and finance departments. Respondents were selected using stratified random sampling techniques. Data was collected using a structured 5-point Likert scale questionnaire. Regression analysis was used to test the relationship between study variables. The study found that vehicle scheduling, route planning, vehicle tracking, and fuel management positively influence the performance of diamond mining companies. This implies that the continued use of inefficient transport management practices has resulted in high transport costs, an increase in greenhouse gas emissions, and lower productivity. The study, therefore, recommended that diamond mining firms adopt contemporary transport technologies and implement safety measures such as regular vehicle maintenance, driver safety checks, and driver training. Furthermore, the study contributes to the existing body of literature on transport management and performance. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2216429 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2216429 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2216429 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2210888_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Binesh Sarwar Author-X-Name-First: Binesh Author-X-Name-Last: Sarwar Author-Name: Arslan Sarwar Author-X-Name-First: Arslan Author-X-Name-Last: Sarwar Author-Name: Waleed Mugahed Al-Rahmi Author-X-Name-First: Waleed Author-X-Name-Last: Mugahed Al-Rahmi Author-Name: Abeer S Almogren Author-X-Name-First: Abeer S Author-X-Name-Last: Almogren Author-Name: Said Salloum Author-X-Name-First: Said Author-X-Name-Last: Salloum Author-Name: Mohammad Habes Author-X-Name-First: Mohammad Author-X-Name-Last: Habes Title: Social media paradox: Utilizing social media technology for creating better value for better social outcomes: Case of developing countries Abstract: This study presents a research framework based on the underlying richness of social media capacity (usefulness) at the individual level of youngsters regarding their contribution to building social capital and civic engagement, which significantly leads towards better social outcomes. Using structural equation modeling (SEM) technique, analysis of model accorded an examination of the impact of social media use for literacy and socialization on the perceived value in terms of social capital and civic engagement; resulting in greater cognitive and social well-being of young participants. By considering the social facets of social media technology, which can also mainly influence the value developed from the online social network, the authors also examined the moderating role of individual social technology fit in the fitting paradigms. The results support all proposed hypotheses in the model except one. This study concludes that social media tools as an interactive and productive mechanism can progressively enhance youth participation in public affairs for overall cognitive and social well-being. The positive sense of involvement is more satisfied by having an appropriate fit between individuals’ social needs and social technology. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2210888 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2210888 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2210888 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2229551_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ramadania Ramadania Author-X-Name-First: Ramadania Author-X-Name-Last: Ramadania Author-Name: Jaebeom Suh Author-X-Name-First: Jaebeom Author-X-Name-Last: Suh Author-Name: Rosyadi Rosyadi Author-X-Name-First: Rosyadi Author-X-Name-Last: Rosyadi Author-Name: Bintoro Bagus Purmono Author-X-Name-First: Bintoro Bagus Author-X-Name-Last: Purmono Author-Name: Rahmawati Rahmawati Author-X-Name-First: Rahmawati Author-X-Name-Last: Rahmawati Title: Consumer ethnocentrism, cultural sensitivity, brand credibility on purchase intentions of domestic cosmetics Abstract: Brands investigate cultural sensitivity in order to stand out from global market competition and reach more diverse customers. The research emphasized on the relationship between consumer ethnocentrism, cultural sensitivity and brand credibility toward purchase intention to domestic products. The product category was cosmetic brands including Mustika Ratu, Sari Ayu, Wardah and Viva as the four top brands representing Indonesian cultural attitudes on the beauty of women. Meanwhile, cultural sensitivity determines the level of awareness, understanding, and acceptance of foreign-culture values. This study highlights consumer culture theory as the foundation for building a model of consumer ethnocentrism on the purchase intention of domestic products. This model focuses on the importance of cultural sensitivity as an antecedent that can influence consumer ethnocentrism and purchase intention of domestic products. The research was conducted using a survey method and also observed to be associative through the testing of the relationship between the variables contained in the conceptual model. The survey was conducted using WarpPLS 7.0. to 120 consumers of Indonesian cosmetics selected using the non-probability sampling method. The results concluded that cultural sensitivity has a negative influence on consumer ethnocentrism and purchase intentions of domestic brands. Brand credibility and consumer ethnocentrism were found to have a positive effect on domestic brand purchase intentions. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2229551 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2229551 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2229551 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2220204_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ignatius Enda Panggati Author-X-Name-First: Ignatius Enda Author-X-Name-Last: Panggati Author-Name:   Sasmoko Author-X-Name-First:   Author-X-Name-Last: Sasmoko Author-Name: Boto Simatupang Author-X-Name-First: Boto Author-X-Name-Last: Simatupang Author-Name: Sri Bramantoro Abdinagoro Author-X-Name-First: Sri Bramantoro Author-X-Name-Last: Abdinagoro Title: Does digital influencer endorsement contribute to building consumers’ attitude toward digital advertising during COVID-19 pandemic? mediating role of brand attitude Abstract: The COVID-19 pandemic is changing consumer behaviour, where consumers are shifting their activities toward digital activities. One of the popular advertising media among digital natives during the COVID-19 pandemic is digital influencers. Brands and marketers should use digital advertising and digital influencer in their digital advertising strategy to adapt to consumer behaviour changes during the COVID-19 pandemic. This study fills the gap in the advertising literature by proposing trust in digital influencers as a predictor for consumers’ attitudes toward digital advertising and evaluating brand attitude as mediating variable between consumers’ attitudes toward digital advertising and purchase intention. The data was collected through an online survey, and there were 461 respondents in Indonesia. Smart Partial Least Square was used to analyze, test, and validate the collected data. The result showed that trust in digital influencers, entertainment, information, and personalization directly influence consumers’ attitude toward digital advertising, and brand attitude has a positive and significant influence as a mediating variable between consumers’ attitude toward digital advertising and purchase intention. This study also discusses theoretical and managerial implications on how brands, marketers, and agencies can effectively use digital advertising and influencers. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2220204 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2220204 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2220204 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2249924_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Raphael Papa Kweku Andoh Author-X-Name-First: Raphael Papa Kweku Author-X-Name-Last: Andoh Author-Name: Rebecca Dei Mensah Author-X-Name-First: Rebecca Author-X-Name-Last: Dei Mensah Author-Name: Emmanuel Essandoh Author-X-Name-First: Emmanuel Author-X-Name-Last: Essandoh Title: Self-efficacy of employee trainers: Do differences in background characteristics matter? Abstract: While the self-efficacy literature reveals that demographic or background characteristics of trainers affect their self-efficacy, the focus is mostly on teachers, pre-service teachers and university professors. The demographics characteristics and employee trainers’ self-efficacy have received much less attention. The context-specific nature of self-efficacy implies that findings from the aforementioned studies may not be applicable to the employee trainers’ context. Thus, this study examined differences in the background characteristics and self-efficacy of employee trainers. Internal employee trainers from two universities in Ghana provided the data for this study. Analyses of the data were done using Mann-Whitney U and Kruskal Wallis tests. The findings of the study demonstrated that a significant difference existed between the instruction self-efficacy of trainers who had non-terminal degrees and trainers who had terminal degrees. Moreover, differences existed in the trainee engagement self-efficacy and instruction self-efficacy across trainers’ experiences. Thus, individuals with experience in training should be the first to be considered when selection for employee trainers is being done. Also, for training topics that are quite complex and advanced, trainers with the most advanced degrees ought to be assigned because they would have high instruction-efficacy that would enable them to successfully accomplish such training tasks. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2249924 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2249924 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2249924 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2216432_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Olabanji Taiwo Shodipe Author-X-Name-First: Olabanji Taiwo Author-X-Name-Last: Shodipe Author-Name: Ifeanyi Benedict Ohanu Author-X-Name-First: Ifeanyi Benedict Author-X-Name-Last: Ohanu Title: Harmonizing work safety and health practices towards technician’s productivity in the workplace: A modified theory of planned behaviour Abstract: Several technicians have been exposed to danger and varying degree of risk, exposed to diverse grades of occupational and health hazard, injuries and death which may arise from accidents. Several factors that cause these accidents range from inadequate experience, short job tenure, insufficient training, etc. Therefore, this study harmonizes safety and health practices at work towards technician’s productivity in the workplace. A total of 1,080 registered technicians in workplaces in Lagos State, South-West region, Nigeria, were used as sample in this study. The samples were selected using purposive sampling technique. Exploratory and confirmatory factor analyses were used during the empirical analysis to achieve the model fits. The study shows that there is a significant influence of the health and safety practice constructs (job safety, coworker’s safety, supervisor’s safety and management of safety practices) on the construct of theory of planned behaviour (attitude, subjective norms, perceived behavioural control and intentions) to further enhance technician safety and health practices/safety behaviour. The result from the study indicates that school-based occupational safety and health education may contribute to future reduction in job-related injury, to ensure that safe and healthy work becomes important to the student experience. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2216432 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2216432 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2216432 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2209976_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ahmed Hassan Ahmed Author-X-Name-First: Ahmed Hassan Author-X-Name-Last: Ahmed Author-Name: Mohamed E. Elmaghrabi Author-X-Name-First: Mohamed E. Author-X-Name-Last: Elmaghrabi Author-Name: Omar Ali Alhassoon Author-X-Name-First: Omar Author-X-Name-Last: Ali Alhassoon Author-Name: Ahmed Diab Author-X-Name-First: Ahmed Author-X-Name-Last: Diab Title: Perceptions of users and preparers towards corporate internet reporting: Evidence from an emerging market Abstract: This study investigates the perceptions of users and preparers of corporate financial information on Corporate Internet Reporting (CIR) practices adopted by firms listed on the Egyptian Exchange (EGX). Theoretically, this study employs a decision-usefulness theoretical framework. Methodologically, a survey was conducted using a questionnaire to gather opinions on internet infrastructure, using the Internet for disclosure reasons in Egypt, and the qualitative attributes of beneficial accounting information. The findings show that most of the participants were satisfied with the investigated issues, but there were significant differences in opinions among respondent groups regarding the security and privacy of internet dissemination. The participants regarded hard-copy annual reports as the primary source of corporate financial disclosure in Egypt, and CIR practices were seen as complementary to hard-copy reports. Additionally, the study found that CIR could improve the quality of accounting information according to the IASB Framework, except for verifiability. The study’s findings hold potential significance for Egyptian regulators and standard-setters responsible for supporting accounting standards applicable to internet disclosures. Disseminating knowledge about CIR practices to concerned groups, such as investors, academicians, regulators, standard-setters, and business organizations, is crucial, given the lack of research into the views of concerned groups regarding CIR practices. The current research seeks to fill this limitation by eliciting responses from users and preparers in Egypt. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2209976 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2209976 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2209976 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2245199_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Patrick Ebong Ebewo Author-X-Name-First: Patrick Ebong Author-X-Name-Last: Ebewo Author-Name: Elona Ndlovu-Hlatshwayo Author-X-Name-First: Elona Author-X-Name-Last: Ndlovu-Hlatshwayo Author-Name: Jacques Carl Myburgh Author-X-Name-First: Jacques Carl Author-X-Name-Last: Myburgh Title: Defining coaching supervision: A South African perspective Abstract: This research was conducted by Coaches and Mentors of South Africa’s (COMENSA) Research Portfolio Committee (RPC) on behalf of the COMENSA board and the COMENSA Supervision Portfolio Committee (SPC). The purpose was to investigate how international and relevant literature defines supervision and how COMENSA might adapt their definition of supervision accordingly. In this way, COMENSA ensures that the definition is based on current research and evidence-based practice. The research design was descriptive in nature—it obtained information concerning the current status of a phenomenon (definitions of supervision) and described “what exists” concerning the phenomenon. Members of the RPC reviewed several academic articles and book chapters and then summarised these in a custom-developed template. The content of these templates was then transferred to ATLAS.ti for coding and thematic analysis. The research highlighted two main concepts related to the definition: The specialised knowledge of a trained supervisor; the end focus of supervision is and must be on the quality of the relationship between coach and coachee, in that the coachee must receive the best possible coaching from the practitioner. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2245199 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2245199 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2245199 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2242160_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Zahid Hussain Bhat Author-X-Name-First: Zahid Hussain Author-X-Name-Last: Bhat Author-Name: Uqba Yousuf Author-X-Name-First: Uqba Author-X-Name-Last: Yousuf Author-Name: Nuzhat Saba Author-X-Name-First: Nuzhat Author-X-Name-Last: Saba Title: Revolutionizing work-life balance: Unleashing the power of telecommuting on work engagement and exhaustion levels Abstract: The COVID-19 pandemic has forced employees to telecommute. Telecommuting has resulted in a work overload in secret places. This has eroded the line between personal and professional life, increasing the risk of conflict. This article reviews the existing research on work-life balance and examines the impact of telecommuting on work-life balance. The study found that work-life interaction and workplace factors influence employee engagement and exhaustion. Work-related expectations, such as emotional and time demands, must be addressed to decrease work-family conflict and create a good work-life balance. This review adds to the body of knowledge by establishing the importance of work-life balance for telecommuting. This review produced two scholarly contributions to work-life balance. Beginning with an overview of existing research topics and organized work-life balance concepts, second, it identified crucial study areas to understand distant work-life balance better. Implications for practice and future research directions are discussed as well. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2242160 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2242160 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2242160 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2247217_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mochammad Ridwan Ristyawan Author-X-Name-First: Mochammad Ridwan Author-X-Name-Last: Ristyawan Author-Name: Utomo Sarjono Putro Author-X-Name-First: Utomo Sarjono Author-X-Name-Last: Putro Author-Name: Manahan Siallagan Author-X-Name-First: Manahan Author-X-Name-Last: Siallagan Title: Decision making mechanism in resource based theory: A literature review, synthesis, and future research Abstract: Many companies have encountered vagueness, uncertainty, complexity, and ambiguity in formulating strategies during the COVID-19 pandemic. Therefore, they urgently require a decision-making mechanism to determine the resources/capabilities to achieve a competitive advantage in external environmental change. This research aims to discover publications in RBT, particularly the decision-making mechanism. The review highlighted the novelty of the decision-making mechanism of dynamic capability in RBT that the researchers had never previously reviewed. This review research enabled a systematic literature review (SLR) method embedded with bibliometric and systematic mapping study (SMS) analysis. The results provided 27 final publications, highlighting three keywords (dynamic capabilities, decision making, and enterprise resource management) and Teece and colleagues’ paper as the center of reference. The publications revealed that the decision-making mechanism covered a complex context, big data analysis and multi-criteria decision-making, dynamic, updated characteristics mechanism, and subject fields. Moreover, the publications were generally conducted in common industries, and several decision-support tools were found in the RBT. In summary, publications still need to provide more information to present the decision-making mechanism in enterprise resource management. Therefore, the proposed theoretical framework and conceptual decision-making model should be developed to follow a dynamic environment. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2247217 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2247217 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2247217 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2226420_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fatuma Ndauka Author-X-Name-First: Fatuma Author-X-Name-Last: Ndauka Author-Name: Salum Matotola Author-X-Name-First: Salum Author-X-Name-Last: Matotola Title: The role of technology adopted by Agricultural Marketing Cooperative Society (AMCOS) on performance of grapevine farmers in Tanzania Abstract: This paper examines the roles of technology adopted by AMCOS and its influence on performance of farmers under CHABUMA and UWAZAMAM AMCOS in Dodoma Tanzania. The study adopted a cross-sectional research design and performance was measured by considering the Return on Investment (ROI) and profit. The survey method was employed, and a questionnaire tool was adopted for data collection from 167 grapevine farmers from CHABUMA and UWAZAMAM AMCOS. Results revealed that there is a significant influence of technology adopted on performance of farmers at a 5% level of significance (p < 0.05), especially in the aspect of availability, accessibility, and utilization. However, in regression analysis, availability of technology significantly and negatively influences the performance of farmers thus, as the farmers failed to have adequate technology their performance will not be improved. Nevertheless, the utilization and accessibility of technology influence positively the performance of farmers and mostly occurred by considering aggregate results than individual cases. Hence once the technology is available, utilized, and accessible to farmers, their performance will be improved. Inclusion of technology in grapevine production resulting to improved performance of farmers. This study contributes to the inclusion of technology on grapevine production from preparation up to the post-harvest stages whereby performance of farmers will be improved. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2226420 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2226420 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2226420 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2213968_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Samuel Ferdianto Author-X-Name-First: Samuel Author-X-Name-Last: Ferdianto Author-Name: Rina Anindita Author-X-Name-First: Rina Author-X-Name-Last: Anindita Title: Reinforcing learning organization by self-directed learning through massive open online courses: a lesson learned from Covid-19 pandemic Abstract: The process of learning in companies or adult learning continues to develop and change. It is necessary to make learning to be more relevant, accessible, and supporting work performance. On the other hand, there are a number of factors contributing to the implementation of impactful learning, learning organization, or self-directed learning. This study aims to analyse the relation between learning organization, motivation, self-management, MOOC self-monitoring, and self-monitoring as moderation of motivation and self-management toward retail/commercial industry employees who have accessed course or MOOC course in Indonesia at least once. This study was distributed via online to 273 retail employees in Indonesia for 4 months since December 2021 until March 2022. SEM PLS method is utilized during data processing stage. The result of this study supports four hypotheses proposed herein. Learning organization influences motivation in the self-directed learning of MOOC course. Motivation also influences self-management toward the MOOC teachers and so does motivation to self-monitoring toward MOOC learners, meanwhile self-monitoring mediates motivation with self-management. Motivation, self-monitoring, and self-management are key factors that describe self-directed learning highlighted in this study. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2213968 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2213968 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2213968 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2212497_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Zulfikar Bagus Pambuko Author-X-Name-First: Zulfikar Bagus Author-X-Name-Last: Pambuko Author-Name: Jaka Sriyana Author-X-Name-First: Jaka Author-X-Name-Last: Sriyana Title: Islamic banking spin-offs decision: A bibliometric review Abstract: The purpose of this study was mapping the future research path by determining the progress of literature on spin-off decisions in Islamic banking from 1:2012 to 5:2022. The analysis, however, was limited to the author, source, and keywords. Scopus, Dimensions, and Google Scholar are some of the databases utilized for this bibliometric analysis. The inclusion criteria were English articles on spin-off decision in Islamic banking in the form of journal articles and proceeding papers. Biblioshiny R-package and VOSviewer software were used to analyze a total of 63 publications. Our investigation indicates that studies focusing on spin-off decisions in Islamic banking grew at a 23.08 percent annual rate during the years of observation. This study involved 117 authors where MNR Al Arif from UIN Syarif Hidayatullah Jakarta was a prolific author with 11 publications (h-index 8). Furthermore, when compared to other journals, Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah publishes the most papers. The study of spin-offs is most popularly studied in Indonesia, considering that those are the main development strategy for Islamic banking. Popular keywords in this topic relate to banking performance, such as profitability, liquidity and efficiency. As a result, researchers are focusing their efforts on determining the impact of spin-offs on the performance of Islamic banks although there is no consensus so far. The investigation also provides an overview of the future agenda. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2212497 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2212497 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2212497 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2239979_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Safia Abdo Ali Al-Begali Author-X-Name-First: Safia Abdo Ali Author-X-Name-Last: Al-Begali Author-Name: Lian Kee Phua Author-X-Name-First: Lian Kee Author-X-Name-Last: Phua Title: Accruals, real earnings management, and CEO demographic attributes in emerging markets: Does concentration of family ownership count? Abstract: The present study utilizes agency theory and the upper echelons theory (UET) to investigate whether there is a moderating effect of family ownership concentration (FOWC) on the association between CEO demographic attributes and two forms of earnings management (EM), specifically accruals earnings management (AEM) and real earnings management (REM). Additionally, this study investigates whether CEO demographic attributes affect EM (AEM and REM) in Jordanian companies. The study sample includes 137 companies listed on the Amman Stock Exchange (ASE) from 2017 to 2021, with the banking and insurance sectors excluded, resulting in 685 company-year observations. To accomplish the study’s goals, feasible generalized least squares estimation (FGLS) regressions were applied. The findings indicate that CEO non-duality and age decrease REM and improve the quality of financial reporting (QFR). However, they indicate that CEO age increases AEM, and family ownership concentration enhances the power of older CEOs to engage in AEM and affects QFR. The study finds that a CEO with high education does not affect EM but that the presence of family ownership increases a CEO’s capacity with high education to reduce EM (AEM and REM) and generate trustworthy financial reports. However, we don’t find any relationship between CEO gender and EM (AEM &REM), but family ownership increases male CEOs’ power to engage in AEM. In addition, the outcome shows that family ownership concentration interacts with CEO non-duality and leads to restricting REM and engagement in AEM practices. This study is among the earliest attempts to examine how family ownership concentration affects the connection between CEO demographic attributes and EM, using both types of EM (AEM and REM). Thus, the results of this study are significant in providing meaningful insights for various stakeholders, such as management, investors, and owners, about the QFR and EM practices in emerging markets. Also, the outcomes of this study can contribute significantly to the existing literature on CEO characteristics, family ownership concentration, and EM practices. The findings can be used by the board of directors, policymakers, and regulators to re-evaluate the selection criteria for CEOs based on specific characteristics that can affect QFR. However, the results may not be applicable to markets that are characterized by dispersed ownership structures, where family ownership is not a dominant factor. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2239979 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2239979 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2239979 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2220478_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nayef Mohammad Al-Rahamneh Author-X-Name-First: Nayef Mohammad Author-X-Name-Last: Al-Rahamneh Author-Name: Mo’taz Kamel Al Zobi Author-X-Name-First: Mo’taz Kamel Author-X-Name-Last: Al Zobi Author-Name: Zainol Bidin Author-X-Name-First: Zainol Author-X-Name-Last: Bidin Title: The influence of tax transparency on sales tax evasion among Jordanian SMEs: The moderating role of moral obligation Abstract: Globally, taxes is a crucial source of income for various governments. However, in spite of the numerous importance of taxes for the socioeconomic growth of developed and developing countries, Jordan as a developing country faces challenges of tax evasion. It is pivotal in this regard to reduce tax evasion among Small and Medium Sized Enterprises (SMEs). This study aimed to examine the relation between tax transparency and sales tax evasion among Jordanian SMEs considering the role of moral obligation as the moderating factor between the endogenous and exogenous variables. Using a quantitative approach, this study surveyed 400 SMEs owners/managers. Only 45% of these surveys were valid for further analysis. For hypothesis testing and data analysis, the partial least squares structural equational modelling (PLS-SEM) technique was used. The results revealed that tax transparency had negative and significant influence on sales tax evasion. This study also provides evidence that the model’s ability to explain tax evasion and the influence of tax transparency on sales tax evasion are both greatly strengthened by the integration of moderating role of moral obligation. This study contributes to the existing body of knowledge on this subject and can help scholars and practitioners investigate the effects of tax transparency and moral obligation on sales tax evasion among SMEs. Hence, tax authorities, and policymakers should incorporate these factors to formulate effective strategies to combat tax evasion in Jordan, which could lead to an overall improvement in the country’s revenue collection. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2220478 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2220478 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2220478 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2218175_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lucas Ekiru Kaituko Author-X-Name-First: Lucas Ekiru Author-X-Name-Last: Kaituko Author-Name: Peter Nderitu Githaiga Author-X-Name-First: Peter Nderitu Author-X-Name-Last: Githaiga Author-Name: Stephen Kimutai Chelogoi Author-X-Name-First: Stephen Kimutai Author-X-Name-Last: Chelogoi Title: Board structure and the likelihood of financial statement fraud. Does audit fee matter? Evidence from manufacturing firms in the East Africa community Abstract: This study examines the moderating effect of audit fee on the relationship between board structure and the likelihood of financial statements fraud (LFSF). The study uses the logistic regression and a sample of 15 manufacturing firms listed within the East African Community partner states from 2007 to 2021. The Beneish M-Score is used a proxy measure of the likelihood of financial statements fraud. The findings of this paper revealed that board gender diversity, board financial expertise, board independence, frequency of board meetings, audit fee are significant variable in reducing the likelihood of financial statements fraud. The result further demonstrated that the impact of board structure on LFSF is significantly influenced by audit fee. The findings of this study provide valuable information for investors and regulators in the EAC and other regions with similar legal and institutional environment on the nexus between board structure, audit fee and LFSF. The current study contributes to the board structure and LFSF literature by assessing whether audit fee moderates the relationship among listed manufacturing firms in the EAC. Like prior studies on financial statements fraud, the main limitations of this study is the measurement of LFS. Hence, the study wholly inherited the limitations of the Beneish M-Score. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2218175 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2218175 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2218175 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2212498_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ramel Yanuarta RE Author-X-Name-First: Ramel Author-X-Name-Last: Yanuarta RE Author-Name: Elfindri Author-X-Name-First: Author-X-Name-Last: Elfindri Author-Name: Fajri Muharja Author-X-Name-First: Fajri Author-X-Name-Last: Muharja Author-Name: Donard Games Author-X-Name-First: Donard Author-X-Name-Last: Games Title: The misconceptions on MSE research in an emerging market economy: The role of household interference in Indonesia Abstract: This study examines the effect of household interference on business returns and household economic welfare of Micro and Small Enterprises (MSEs). This study employs a quantile regression method involving 7,020 households as the sample. The data are taken from the Indonesian Family Life Survey (IFLS) in two waves (2007 and 2014) to show the returns on microbusinesses. Variables such as unpaid workers, direct consumption of business revenue, and home-based businesses affect profits and household expenditures per capita. This study shows an overlap between MSEs and household business activities in emerging economies. This is contrary to most previous studies on MSEs that have separated businesses and households, thus MSEs’ performance could not be properly defined and analyzed. Besides, most Indonesian government policies and efforts only address business activities driven by opportunity, and few accommodate business activities driven by necessity. This research can provide clear evidence to policymakers who tend to adopt a “one size fits all” approach that returns to microbusinesses should be based on household welfare effects as well. This is because microbusinesses provide a livelihood and a means to address economic vulnerabilities, not simply taking advantage of an opportunity. Journal: Cogent Business & Management Issue: 2 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2212498 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2212498 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2212498 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2273609_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Zulkifli Zulkifli Author-X-Name-First: Zulkifli Author-X-Name-Last: Zulkifli Author-Name: Astri Ayu Purwati Author-X-Name-First: Astri Ayu Author-X-Name-Last: Purwati Author-Name: Nicholas Renaldo Author-X-Name-First: Nicholas Author-X-Name-Last: Renaldo Author-Name: Zulfadli Hamzah Author-X-Name-First: Zulfadli Author-X-Name-Last: Hamzah Author-Name: Muhammad Luthfi Hamzah Author-X-Name-First: Muhammad Luthfi Author-X-Name-Last: Hamzah Title: Employee performance of Sharia Bank in Indonesia : The mediation of organizational innovation and knowledge sharing Abstract: Islamic bank is a financial institution that applies the concept of sharia management in its operational activities including human resource management. This study aimed to analyze the influence of competency and Islamic organizational culture in improving employee performance with the mediation of organizational innovation and knowledge sharing. The population of this study were 941 employees of Islamic banks in Pekanbaru, Indonesia and a total of 273 employees were obtained as samples. The data analysis technique used is the Structural Equation Model (SEM) Analysis with AMOS. The study results showed that competency and Islamic organizational culture have a significant positive effect on organizational innovation, Organizational Innovation has a significant positive effect on knowledge sharing, and competency, Islamic organizational culture and organizational innovation have a significant effect on employee performance. Meanwhile, Competency and Islamic Organizational Culture do not have a significant effect on knowledge sharing and knowledge sharing does not have a significant effect on employee performance. The indirect effect test results show that organizational innovation has a mediating role in the influence of competency and Islamic organizational culture on employee performance. Meanwhile, knowledge sharing cannot mediate the influence of competency, Islamic organizational culture and organizational innovation on employee performance. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2273609 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2273609 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2273609 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2284439_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Jaka Purwanto Author-X-Name-First: Jaka Author-X-Name-Last: Purwanto Author-Name: Reza Ashari Nasution Author-X-Name-First: Reza Ashari Author-X-Name-Last: Nasution Author-Name: Yudo Anggoro Author-X-Name-First: Yudo Author-X-Name-Last: Anggoro Title: Gaining future competitive advantage through corporate foresight value creation: A case study on local affiliate companies in ASEAN’s automotive industry Abstract: Local affiliate companies (LACs) in the ASEAN automotive industry play an important role in corporate foresight implementation by collaborating with the principal company (PC) who deal with the local market. As the movements in the local environment become more dynamic and complex, and competition becomes more intense, the role of LACs becomes more demanding. Hence, it is essential to understand value creation in LACs, especially because literature on this topic is still lacking. This study aims to explore the value created from the practice of corporate foresight in automotive LACs. A qualitative method was employed, which consisted of in-depth, semi-structured interviews with 27 respondents. Eight LAC cases were selected based on their functional availability, accessibility, and acceptance. The results show that corporate foresight positively affects organisational learning, agility, and ambidexterity capability. In addition, organizational learning capability plays an important role to amplify its value creation. As such, this study provides insight into the mechanism through which organisational values are created and organisational capability influences competitive advantage. The findings can enable decision-makers and practitioners to consider the best corporate foresight approach to implement for optimum value creation. This study’s novelty lies in our theoretical framework hypothesis of corporate foresight value creation. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2284439 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2284439 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2284439 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2262715_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Mohamad Irfan Author-X-Name-First: Mohamad Author-X-Name-Last: Irfan Author-Name: Sulaeman Rahman Nidar Author-X-Name-First: Sulaeman Rahman Author-X-Name-Last: Nidar Author-Name: Yudi Azis Author-X-Name-First: Yudi Author-X-Name-Last: Azis Author-Name: Sunu Widianto Author-X-Name-First: Sunu Author-X-Name-Last: Widianto Title: Self-reliant in defense industries: Case study Indonesia Abstract: Many developing countries are supporting their local defense industries to increase self-sufficiency, although they remain dependent on imports from foreign suppliers. Little is known about factors that may explain the self-reliance aspect of these industries. Therefore, this study aims to examine factors related to business performance that can explain the independence of the defense industry in developing countries. In this experiment, the implemented system covers four aspects of organizational performance, namely dynamic capabilities, high-performance work systems, technological innovation, and business model innovation. The system then investigates the mediation of business model innovation between the first three factors and organizational performance. Based on this analysis, Partial Least Squares-Structural Equation Modeling is used on data from 70 Indonesian defense industries. The results show that high-performance work systems and technological innovation significantly explain the variation of model innovation. By using business model innovation interventions, these two factors also explain business performance. These conditions imply the importance of prioritizing the following: human resource practices that promote employee self-improvement, motivation, and engagement, and adopting new or improved technologies into products and processes. The model built is novelty in the development of the defense industry, especially in developing countries. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2262715 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2262715 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2262715 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2279793_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Ramatu Issifu Author-X-Name-First: Ramatu Author-X-Name-Last: Issifu Author-Name: Daniel Agyapong Author-X-Name-First: Daniel Author-X-Name-Last: Agyapong Title: Monitoring and evaluation practices and project outcome of tech start-ups in Ghana: The moderating role of the Business environment Abstract: Issues relating to Monitoring and Evaluation (M&E) have been established as a key and fundamental tool for the successful implementation of projects regardless of the industry. The study therefore sought to address the following questions: what effect do monitoring and evaluation practices have on tech start-ups project outcomes, as well as the role that business environment play in the relationship between M&E and project outcomes. The study followed a positivist mind-set, relying only on quantitative methods and an explanatory research design. Primary data via structured questionnaire was obtained from 317 respondents in managerial positions in the tech industry and analysed using inferential and descriptive tools. The study found that monitoring practices had a positive significant effect on project outcome. Evaluation practices also had a positive significant effect on project outcome. Business environment was found to have a dampening significant moderating effect in the relationship between evaluation practices and project outcome. However, business environment did not have any significant effect in the relationship between monitoring practice and project outcome. These findings will enable project practitioners understand the dynamics of monitoring and evaluation and the business environment when it comes to project execution. It will further enable project managers, personnel, and donors recognize how significant M&E tools are when creating policies and managing performance. Moreover, tech start-ups should create policies that recognize the integration of M&E in their operations and business functions. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2279793 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2279793 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2279793 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2281707_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Abdullah W. Jabid Author-X-Name-First: Abdullah W. Author-X-Name-Last: Jabid Author-Name: Ahmad Yani Abdurrahman Author-X-Name-First: Ahmad Yani Author-X-Name-Last: Abdurrahman Author-Name: Dudi Amarullah Author-X-Name-First: Dudi Author-X-Name-Last: Amarullah Title: Empowering leadership and innovative behaviour in the context of the hotel industry: Knowledge sharing as mediator and generational differences as moderator Abstract: Establishing employee innovative behaviour (IB) is essential to achieve competitive advantage. Thus, in the context of Indonesia’s hotel industry, this study examines generational differences in the relationship between empowering leadership (EL) and IB, with knowledge sharing (KS) as the mediator. Data were collected by distributing questionnaires to hotel employees in Indonesia through purposive sampling. A total of 186 responses were obtained. Partial least squares structural equation modelling (PLS-SEM) was then employed to test each hypothesis. Results demonstrate that all hypotheses were confirmed. EL positively determines KS and IB. In addition, IB was positively determined using KS. This study also confirmed the importance of KS as a mediator in the relationship between EL and IB. Additionally, the results identified generational differences (Gen X and Gen Y) in these relationships. A significant difference was observed in the effect of EL on KS and IB between Gen X and Gen Y. The difference between Gen X and Gen Y was also confirmed in the relationship between KS and IB, and the mediating role of KS in the relationship between EL and IB. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2281707 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2281707 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2281707 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2289204_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Bence Pistrui Author-X-Name-First: Bence Author-X-Name-Last: Pistrui Author-Name: Dániel Kostyal Author-X-Name-First: Dániel Author-X-Name-Last: Kostyal Author-Name: Zsolt Matyusz Author-X-Name-First: Zsolt Author-X-Name-Last: Matyusz Title: Dynamic acceleration: Service robots in retail Abstract: Robotics and automation are of the most prominent technologies that will probably define how retail operates in the future. This statement is especially relevant in today’s industry conditions characterized by rising wages, severe increases in energy costs and smaller consumer spending across the world. Digitalization accelerated by the pandemic also forces retailers to turn towards technology to keep pace with their competitors. These businesses build on their dynamic capabilities to succeed. The purpose of this article is to analyse successful implementation of robotics in retail in the context of these dynamic capabilities. A key proposition we lay the foundation upon is that investing in dynamic capabilities has an overall positive impact on the implementation of robotic technologies to sustain the digital competitiveness of retail companies. Our document analysis focuses on 190 retail-based news articles about the application of service robots at retail companies from the complete news archives. Findings highlight the importance of enhancing customer experience, regardless of front-end or back-end activities all work towards this one outcome. The implementation examples also reveal that retailers rely heavily on robots in their effort to harmonize digital and physical environment. Looking at geographical differences, Asia is way ahead in front-end application of robots that contribute more directly to customer experience. Retailers in Europe and the United States follow a more balanced approach with many backend service robot applications. Having adopted a global research view, our findings are not only applicable for the whole sector but can be interpreted in a local context. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2289204 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2289204 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2289204 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2258614_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Cosmos Antwi-Boateng Author-X-Name-First: Cosmos Author-X-Name-Last: Antwi-Boateng Author-Name: Henry Kofi Mensah Author-X-Name-First: Henry Kofi Author-X-Name-Last: Mensah Author-Name: Sampson Asumah Author-X-Name-First: Sampson Author-X-Name-Last: Asumah Title: Eco-intellectual capital and sustainability performance of SMEs: The moderating effect of eco-dynamic capability Abstract: The study investigates the moderating role of eco-dynamic capability which mainly involves the amalgamation, construction and reconfiguration of internal and external resources that relate to ecological protection in the link between eco-intellectual capital and sustainability performance of Small and medium-sized enterprises (SMEs). Primary data were solicited by resorting to the use of structured questionnaire from 500 employees and owner-managers of SMEs. Hierarchical multiple regression was applied to test all the hypotheses. The study exposed that the interactions of the moderating variable (eco-dynamic capability) and eco-intellectual capital show significant effects on the economic and environmental sustainability performance dimensions. However, on the occasion of social sustainability performance, this was not observed. Thus, eco-intellectual capital could empower organisations to adapt to strict global ecological conventions to fulfil increasing ecological awareness leading to green innovation. This study is among the rare studies that investigates the moderating role of eco-dynamic capability in the relationship between eco-intellectual capital and sustainability performance of an organisation. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2258614 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2258614 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2258614 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2265092_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Gemechu Mulatu Author-X-Name-First: Gemechu Author-X-Name-Last: Mulatu Author-Name: Tassew Gemechu Author-X-Name-First: Tassew Author-X-Name-Last: Gemechu Title: Technical efficiency of onion production: The case of smallholder farmers in Dallo Mena district, Bale zone, Oromia national regional state, Ethiopia Abstract: This study was intended to identify factors affecting the technical efficiency of onion production by smallholder farmers in Dallo-Manna district of south eastern Ethiopia using cross-sectional data obtained from 183 randomly selected smallholder farmers. Both descriptive statistics and econometric models were used for data analysis. Cobb-Douglas stochastic frontier production function was fitted to predict the technical efficiency of onion-producing farmers. The mean of technical efficiencies of farmers in the study area was 76% and this indicates that there is room for improvement in onion production. The Tobit regression model was fitted to identify factors influencing technical efficiency scores and the result indicated that the technical efficiency of onion production was statistically and significantly influenced by the experience of household head in onion production, education level, family size, livestock holding size, access to market information, number of weeding, training, and extension contact. However, land fragmentation and access to credit services were negatively and statistically significantly affected the level of technical efficiency of onion production. In general, there is a need to intervene in expanding the educational sector, provision of training, and extension services and solving the problem of land fragmentations. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2265092 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2265092 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2265092 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2253616_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Phi-Hung Nguyen Author-X-Name-First: Phi-Hung Author-X-Name-Last: Nguyen Author-Name: Dat Ngoc Nguyen Author-X-Name-First: Dat Ngoc Author-X-Name-Last: Nguyen Author-Name: Lan Anh Thi Nguyen Author-X-Name-First: Lan Anh Thi Author-X-Name-Last: Nguyen Title: Quantitative insights into green purchase intentions: The interplay of health consciousness, altruism, and sustainability Abstract: Green consumption behaviour research plays a vital role in promoting actions to protect the environment and promote sustainable development. This research aims to determine the relationship between environmental sustainability awareness, social sustainability awareness, altruism, health consciousness, and consumers’ green consumption behaviour. A quantitative analysis based on a dataset of 586 customers was performed to test the hypotheses with SmartPLS 3.3.3. The results of the PLS-SEM model indicated as follows: (1) Awareness of the sustainable environment enhances customers’ altruism; (2) Altruism has a positive effect on customers’ intention, loyalty, and green brand evangelism; (3) Health consciousness has a positive effect on attitude but has no effect on green purchase intention; (4) Green purchase intention has a positive effect on loyalty and green brand evangelism; (5) However, green brand loyalty is not a factor that influences green brand evangelism, which is a significant finding. Furthermore, another research finding also highlights the importance of altruism in utilizing green products. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2253616 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2253616 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2253616 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2283233_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Lawrence Asare Boadi Author-X-Name-First: Lawrence Asare Author-X-Name-Last: Boadi Author-Name: Zangina Isshaq Author-X-Name-First: Zangina Author-X-Name-Last: Isshaq Author-Name: Anthony Adu-Asare Idun Author-X-Name-First: Anthony Author-X-Name-Last: Adu-Asare Idun Title: Board expertise and the relationship between bank risk governance and performance Abstract: The aim of this paper is to analyze the correlation between risk governance and bank performance while taking into consideration the influence of board expertise. The study argues that the connection between risk governance and performance depends on the level of expertise among board members who are integral to the risk governance framework. By analyzing data from 83 bank-year observations, which includes information from the bank focus database and hand-collected data from annual reports spanning the period from 2012 to 2021, this research employs panel models to analyze the impact of board expertise on bank risk governance and performance relationships among a selection of banks in Sub-Saharan Africa. The research reveals two significant findings: Firstly, the establishment of risk governance structures is negatively associated with bank performance. Secondly, there exists a negative association between the expertise of the board members and their performance. Finally, the study found the risk governance and performance relationship to be positively and significantly moderated by board expertise. The evidence in this study suggests that for risk governance structures to achieve the desired objectives of enhancing performance, board members must possess the required technical expertise. Regulators and shareholders may find this result useful in strengthening regulatory requirements on board expertise and in appointing board members, respectively. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2283233 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2283233 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2283233 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2275377_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Benito Pérez-González Author-X-Name-First: Benito Author-X-Name-Last: Pérez-González Author-Name: Pablo Cardona-Soriano Author-X-Name-First: Pablo Author-X-Name-Last: Cardona-Soriano Author-Name: Jose Torres Pruñonosa Author-X-Name-First: Jose Author-X-Name-Last: Torres Pruñonosa Title: A Relative Age Effect (RAE) analysis of top European football clubs segmented by ownership models Abstract: The aim of this paper is to analyse the Relative Age Effect (RAE) on European elite football teams segmented by type of ownership. The study presents the RAE incidence in the Academy of the UEFA top 10 ranking clubs near the conclusion of the 2020–21 season. The sample (n = 746) comprises players aged 17 to 23 years of age. The frequency of the players’ date of birth adjusting to a Poisson regression was used in order to confirm the presence of RAE. The existence of RAE in the whole sample was verified (p < 0.001). By segmenting the sample, the existence of RAE in the analysed age range between U17–19 and U20–23 (p < 0.001) was confirmed. Whereas listed clubs, clubs owned by private shareholders and clubs owned by members had a very significant RAE incidence (p < 0.001), clubs owned by public organisations did not present RAE. Results suggest that the management of youth academies differs depending on the ownership model. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2275377 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2275377 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2275377 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2257866_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Shimelis Tamirat Author-X-Name-First: Shimelis Author-X-Name-Last: Tamirat Author-Name: Chalchissa Amentie Author-X-Name-First: Chalchissa Author-X-Name-Last: Amentie Title: Advances in knowledge-based dynamic capabilities: A systematic review of foundations and determinants in recent literature Abstract: In contemporary dynamic and turbulent competitive business landscape, knowledge-based competition became a new normal. So far, studies gave little attention to an integration of knowledge and dynamic capabilities for business strategies, however. Therefore, this study was initiated to see recent literature developments in knowledge-based dynamic capabilities (KBDCs) as juxtaposition of both themes to identify foundational sources, factors impacting, and consequences by conducting a systematic review. The review considered 72 empirical papers published from 1 January 2015 to 19 July 2022. The findings indicated that tacit knowledge resource, knowledge management, managerial features (team composition, technological insight, and tenure), intellectual/human capital, organizational design/structure, financial resources, social capital, technology ownership and usage, existing operational and dynamic capabilities, and firm location are the foundations of KBDCs. Contextual factors affecting KBDCs at corporate interior are namely firm size, type, realized absorptive capacity, and experiential and organizational knowledge. Those external factors are new technologies, global competition, market dynamism, local business ecosystem, public innovation intermediaries, economic circumstances, and regulatory factors. Businesses used KBDCs’ gained sustainable competitive advantage, improvement in resource base, and proficient in firm’s business performance. Theoretical contributions, implications to practitioners, and future lines of research were discussed. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2257866 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2257866 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2257866 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2285265_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Cris Kuntadi Author-X-Name-First: Cris Author-X-Name-Last: Kuntadi Author-Name: Winda Widyanty Author-X-Name-First: Winda Author-X-Name-Last: Widyanty Author-Name: R. Nurhidajat Author-X-Name-First: R. Author-X-Name-Last: Nurhidajat Author-Name: Martha Fani Cahyandito Author-X-Name-First: Martha Fani Author-X-Name-Last: Cahyandito Author-Name: Pungki Sariadi Author-X-Name-First: Pungki Author-X-Name-Last: Sariadi Author-Name: Mochammad Fahlevi Author-X-Name-First: Mochammad Author-X-Name-Last: Fahlevi Title: Driving performance at the National Transportation Safety Committee: The mediating role of engagement and motivation in transformational leadership Abstract: This study aims to analyze the influence of transformational leadership on the employee performance of National Transportation Safety Committee (NTSC) with the mediating role of work engagement and work motivation. The study employed a census approach utilizing structural equation modeling (SEM) to analyze the data collected from all employees of the NTSC in Indonesia. Primary data were gathered through a comprehensive questionnaire, which was administered to the entire population of 107 NTSC employees, ensuring complete coverage and representation. The results of this study indicate that transformational leadership has a positive and significant effect on work engagement, work motivation, and employee performance. The results show that work engagement and work motivation have a positive and significant effect on employee performance. While the mediation test results show that work engagement and work motivation have an indirect effect on employee performance. The current study provides fresh insights and validates extant knowledge on transformational leadership, work engagement, work motivation and employee performance within the NTSC. This study suggests NTSC management to communicate the company’s vision and mission to employees with openness and realize improvements in operational standards so that the performance created in the organization provides value that can be understood appropriately. In addition, management also needs to create policies that are in line with the NTSC vision and mission. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2285265 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2285265 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2285265 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2256086_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Perengki Susanto Author-X-Name-First: Perengki Author-X-Name-Last: Susanto Author-Name: Mohammad Enamul Hoque Author-X-Name-First: Mohammad Enamul Author-X-Name-Last: Hoque Author-Name: Najeeb Ullah Shah Author-X-Name-First: Najeeb Ullah Author-X-Name-Last: Shah Author-Name: Abdullah Al Mamun Author-X-Name-First: Abdullah Author-X-Name-Last: Al Mamun Author-Name: Nik Mohd Hazrul Nik Hashim Author-X-Name-First: Nik Mohd Hazrul Nik Author-X-Name-Last: Hashim Author-Name: Hendri Andi Mesta Author-X-Name-First: Hendri Andi Author-X-Name-Last: Mesta Author-Name: Nor Liza Abdullah Author-X-Name-First: Nor Liza Author-X-Name-Last: Abdullah Title: Antecedents and consequences of a retailers’ price image: The moderating role of pricing strategy Abstract: The high competition in retail sectors around the world has a decisive impact on the selection of the right retail price strategies for developing a strong retail price image. Therefore, this study examines the effect of price-related and non-price factors on developing a favourable retailer’s price image in tandem with the mediating role of price image and the moderating role of pricing strategy on shopping intention. This study employed the mall-intercept method and collected data from 522 retail customers of different retail stores in Indonesia. SEM-PLS is employed for examining the conceptualized hypotheses and the research model. The empirical findings exhibit that price-related factors and pricing strategy are important antecedents of retail price image, but non-price-related factors are insignificant antecedents of the retailer’s price image. The empirical findings also exhibit that the price image mediates the relationship between price-related factors and shopping intention. In addition, the price strategy has an impact on price-related factors, non-price factors, price image, and shopping intention. Price strategy also moderates the relationship between price image and shopping intention. This study suggests that retail managers should select one of the best retail price strategies, such as everyday low pricing (EDLP), promotional pricing, and high-low pricing (Hi-Lo) strategy, to develop a strong retailer price image and to enhance customer impression on price setting. In so doing, the purchase intention of retail customers could be increased significantly, and the selling of the retailers could be higher. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2256086 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2256086 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2256086 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2276990_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Dina Abdullah Dahlan Author-X-Name-First: Dina Author-X-Name-Last: Abdullah Dahlan Title: Current state of female leadership in higher education institutions in Saudi Arabia Abstract: In Saudi Arabia’s higher education, women remain an untapped resource, with many limitations in holding key positions and pursuing professional career development. However, over the past few years, the government of Saudi Arabia has actively promoted female leadership by implementing Vision 2030. Considering the substantial progress made in female leadership, it is imperative to explore the present state of female leadership in higher education institutions in the country. Additionally, there is a general scarcity of research on the role of women in Saudi higher education. Semi-structured interviews were conducted with 23 academic professionals. The data were analyzed following a thematic approach using NVivo 12 software. The results indicated that the acceptance of female leaders in Saudi Arabia’s higher education sector is highly subjective and depends on several factors (e.g. age, educational background, and leader’s proficiency). Despite the perceived need to diversify the system and use females’ potential capabilities to advance education, the participation of females in leadership positions still lags behind that of males. Based on our thematic analysis results, there is currently no specific process for identifying and selecting new leaders, and future leaders are mainly chosen by top powers in the university. Although the Saudi government strongly supports female leadership through Vision 2030, it is occurring at a slow pace. The findings of this study contribute to the body of knowledge by prompting the government and decision-makers to consider taking actions that would foster females’ talent, and consequently, the integration of more women into the educational system Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2276990 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2276990 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2276990 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2263994_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Benjamin R. Tukamuhabwa Author-X-Name-First: Benjamin R. Author-X-Name-Last: Tukamuhabwa Author-Name: Henry Mutebi Author-X-Name-First: Henry Author-X-Name-Last: Mutebi Author-Name: Enoth Akandwanaho Author-X-Name-First: Enoth Author-X-Name-Last: Akandwanaho Author-Name: Levi Kabagambe Author-X-Name-First: Levi Author-X-Name-Last: Kabagambe Author-Name: Ivan Tumukunde Author-X-Name-First: Ivan Author-X-Name-Last: Tumukunde Title: Enhancing water and sanitation project performance in a developing economy: Role of governance mechanisms and risk management practices Abstract: This paper investigates the relationship between governance mechanisms, risk management practices and performance of water and sanitation projects in Uganda. A quantitative cross-sectional survey was conducted with a sample of 66 water and sanitation projects in South-western Uganda. Data were collected using self-administered structured questionnaires and analyzed by using SmartPls Structural Equation modeling. The results revealed positive and significant relationships between the following pairs of variables: contractual governance and project performance, relational governance and risk management practices, and risk management practices and project performance. However, the hitherto hypothesized positive and significant relationships between relational governance and project performance, and contractual governance and risk management practices were not supported. Furthermore, it was established that risk management practices fully mediate in the relationship between relational governance and project performance, whereas they do not mediate between contractual governance and project performance. The fundamental contribution of this article to the project management literature is the confirmation that risk management practices act as mechanisms through which relational governance helps to maximize project performance in the context of water and sanitation projects in a developing country. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2263994 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2263994 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2263994 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2272382_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Hayford Amegbe Author-X-Name-First: Hayford Author-X-Name-Last: Amegbe Author-Name: Charles Hanu Author-X-Name-First: Charles Author-X-Name-Last: Hanu Author-Name: Nkululeko PraiseGod Zungu Author-X-Name-First: Nkululeko PraiseGod Author-X-Name-Last: Zungu Title: The dynamics of customer value and brand love among shoppers in emerging market Abstract: This study examines customer value, trust, psychological ownership, satisfaction, and brand love among customers of shopping malls. This study employed a quantitative research design. An online questionnaire was used to elicited data from 484 Ghanaian shopping mall customers in Accra, using convenient sampling. Seven hypotheses were developed and tested using structural equation modelling (SEM). The study finds that utilitarian and social values predict trust, while trust influences psychological ownership. Additionally, psychological ownership influences satisfaction and brand love, while satisfaction affects brand love. The study’s value rests in introducing relatively new constructs, such as psychological ownership and brand love to understand how customer value can be achieved, especially from a developing country’s context, where there is a paucity of such studies. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2272382 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2272382 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2272382 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2276540_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Moses Kumi Asamoah Author-X-Name-First: Moses Kumi Author-X-Name-Last: Asamoah Author-Name: Edward Nketiah-Amponsah Author-X-Name-First: Edward Author-X-Name-Last: Nketiah-Amponsah Author-Name: Joseph Danquah Ansong Author-X-Name-First: Joseph Author-X-Name-Last: Danquah Ansong Author-Name: Boadi Agyekum Author-X-Name-First: Boadi Author-X-Name-Last: Agyekum Title: Education dimensions relevant to successful electronic levy mobilization in resource-rich yet poor countries in Africa Abstract: First and foremost, the study explored why countries in Africa are rich in natural resources yet resort to e-levy legislation for more revenues. In addition, the study investigated dimensions of education needed to facilitate successful mobilization of e-levy revenue in resource -rich yet poor countries in Africa. Qualitative exploratory design, semi-structured interviews, judgmental and snowball sampling techniques were used for the study. Twelve (12) scholars from US (N = 3), Uganda (N = 3) Canada (N = 3), Ghana (N = 3) were interrogated. The paper was guided by the natural resource-cursed and social learning theories. Thematic analyses were used to analyse the data. It was found that although African countries are rich in natural resources yet they face challenges generating revenue from natural resources due to mismanagement, poor leadership and weak governance. They also find it difficult to mobilize revenues from e-levy too because of the informal nature of the economy, lack of financial inclusion, corruption, the disinterest of the public in the e-levy legislation as well as inadequate education on the e-levy concept. But the advanced economies are successful in generating revenue from e-levy. Proactive leadership and governance in managing natural resources, addressing mismanagement, and dealing with corruption and its negative effects are required to make things happen in Africa. African economies need to be more formalised and financial inclusion deepened. Proper accounting of state revenues to the citizenry must be enforced. E-levy education, civic education, digital literacy, ethics and legal education, can significantly contribute to the success of e-levy revenue generation in Africa. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2276540 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2276540 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2276540 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2265089_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name:   Supi Author-X-Name-First:   Author-X-Name-Last: Supi Author-Name:   Noermijati Author-X-Name-First:   Author-X-Name-Last: Noermijati Author-Name: Dodi Wirawan Irawanto Author-X-Name-First: Dodi Author-X-Name-Last: Wirawan Irawanto Author-Name: Astrid Puspaningrum Author-X-Name-First: Astrid Author-X-Name-Last: Puspaningrum Title: Talent management practices and turnover intention: The role of perceived distributive justice and perceived organizational support Abstract: This study aims to analyze the effect of talent management practices on turnover intention either directly or through perceived distributive justice and perceived organizational support as mediation. The research was conducted using a quantitative approach with total sample of 397 Directorate General of Taxes employees. Analysis of research data using SMART-PLS with the result that there is an influence of talent management practices on turnover intention through perceived distributive justice and perceived organizational support. Talent management practices have been shown to increase perceived distributive justice and perceived organizational support. Turnover intention decreases because of perceived distributive justice and perceived organizational support by employees. The results of this study make a theoretical contribution to support social exchange theory, equity theory, and organizational support theory as well as make a practical contribution to HR managers of public organizations. The novelty of this research is in the form of a comprehensive model with perceived distributive justice and perceived organizational support as mediating the influence of talent management practices on turnover intention in public organizations. The results of this study answer the scarcity of studies on public organizations in Asia. The results of this study also add to the repertoire of empirical research which can be used as a reference in drawing generalizations or conclusions regarding the influence of talent management practices on turnover intention. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2265089 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2265089 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2265089 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2262219_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Øystein Tønnessen Author-X-Name-First: Øystein Author-X-Name-Last: Tønnessen Author-Name: Bjørn-Tore Flåten Author-X-Name-First: Bjørn-Tore Author-X-Name-Last: Flåten Title: Work from home and collective creativity: Exploring the experiences of IT professionals Abstract: This study explores collective creativity in a work from home (WFH) context. A phenomenological approach is adopted to describe and understand employees´ experiences of the phenomenon. Based on in-depth interviews with 10 Norwegian information technology (IT) professionals in the mature phase of the COVID-19 pandemic, the essence of the experience is captured and described as the “collective creativity paradox”. The paradox suggests that while the absence of informal face-to-face (FTF) interaction in the WFH context hinders collective creativity, it is concurrently promoted through well-facilitated digital sessions. However, complex problem-solving is generally preferred to be conducted FTF. Perceived digital barriers inhibit knowledge sharing beyond strong-tie relations, which limits access to diverse perspectives and ideas. Moreover, the findings indicate that a supportive creative climate is crucial for fostering collective creativity in the WFH setting. The study offers scholars and managers a deeper understanding of collective creativity in digital work environments and provides valuable insights into employees’ WFH experiences. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2262219 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2262219 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2262219 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2257371_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Sugrinoma Aristide Ouédraogo Author-X-Name-First: Sugrinoma Aristide Author-X-Name-Last: Ouédraogo Author-Name: Soumaïla Gansonré Author-X-Name-First: Soumaïla Author-X-Name-Last: Gansonré Title: Managerial practices and the performance of small and medium-sized enterprises: Evidence from Burkina Faso Abstract: Organizational and managerial structure plays an important role in the productivity difference among firms. However, studies that assessed the quality of firm management and its link with their performance are still scanty. This paper provides empirical evidence on the relationship between managerial practices and firm performance using survey data collected over 577 small and medium-sized enterprises (SMEs) in Burkina Faso. Three dimensions of management practices that are monitoring, targets setting, and incentives are used to calculate a management score. The empirical regression with fixed effect is estimated and the results show a positive and significant association between managerial practices and firms’ performance. Furthermore, the incentive and monitoring dimensions of management present a strong relationship with the levels of profit sale and value added of SMEs. The estimation by firms’ size also provides evidence that the linkage between management score and performance is particularly stronger for larger firms. SMEs development policies in developing countries should then provide strong incentives and enabling environment for business owners to build their managerial abilities. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2257371 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2257371 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2257371 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2257865_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Alex I. Nyagango Author-X-Name-First: Alex I. Author-X-Name-Last: Nyagango Author-Name: Alfred S. Sife Author-X-Name-First: Alfred S. Author-X-Name-Last: Sife Author-Name: Isaac Kazungu Author-X-Name-First: Isaac Author-X-Name-Last: Kazungu Title: Factors influencing the use of mobile phone for accessing agricultural marketing information by grape smallholder farmers in Tanzania Abstract: Grape farming is a significant part of agricultural production in the central region of Dodoma and contributes tremendously to improving the livelihood of farmers. Smallholder farmers in Tanzania have been encouraged to use mobile phones for agricultural purposes. Regrettably, the involvement does not replicate how the use of mobile phones influences access to agricultural marketing information. It is, therefore, imperatively important to examine factors influencing the use of mobile phones for accessing agricultural marketing information by grape smallholder farmers in Dodoma. The study used a descriptive cross-sectional research design and a sample size of 400 grape smallholder farmers. A well-structured questionnaire and Focus Group Discussions (FGDs) were employed to solicit primary data. Descriptive, binary logistic regression, and thematic approaches aided data analysis. The most commonly accessed agricultural marketing information were buyers and price information. Socio-demographic factors such as sex, age, marital status, and education influenced the use of mobile phones for accessing agricultural marketing information by grape smallholder farmers. The study therefore, recommends that training programs be tailored to creating more knowledge on the use of mobile phones for accessing agricultural marketing information. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2257865 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2257865 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2257865 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2251198_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Nhan Truong Thanh Dang Author-X-Name-First: Nhan Truong Thanh Author-X-Name-Last: Dang Author-Name: Trung Quang Nguyen Author-X-Name-First: Trung Quang Author-X-Name-Last: Nguyen Author-Name: Seng Kiat Kok Author-X-Name-First: Seng Kiat Author-X-Name-Last: Kok Author-Name: Van Dung Ha Author-X-Name-First: Van Dung Author-X-Name-Last: Ha Title: Multi-level challenges in talent management in a post COVID-19 future: Examining the banking sector in Vietnam Abstract: The COVID-19 pandemic has had significant impacts on the Vietnamese banking sector, leading banks to search for talented employees who can support their business and develop this competent workforce. However, there is currently a lack of research examining the effects of multi-level challenges on talent management (TM) and their on-going changes within the post-pandemic context in the Vietnamese banking industry. This research’s objective is to address this gap by exploring the challenges faced by TM practices in the banking industry with the consideration of the COVID-19 pandemic’s influences. The study used a qualitative approach and purposive sampling method with 20 semi-structured interviews conducted with bank managers from various types of banks. Saturation was achieved in 17 interviews. For better robustness, 3 further interviews were conducted, where similarly, no emergent themes were revealed. Thematic analysis was afterwards employed to examine interview data. The findings revealed different multi-level challenges for TM, including talent mobility, digital transformation, competition for talent between banks, changing customer demands, limited resources, and individual talent expectations. This research would contribute to the theoretical development of TM and contextual impacts on TM, and pave the way for comparison with similar industries in terms of TM related issues. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2251198 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2251198 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2251198 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2272370_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Julius Opiso Author-X-Name-First: Julius Author-X-Name-Last: Opiso Author-Name: Stephen Korutaro Nkundabanyanga Author-X-Name-First: Stephen Author-X-Name-Last: Korutaro Nkundabanyanga Author-Name: Sulait Tumwine Author-X-Name-First: Sulait Author-X-Name-Last: Tumwine Author-Name: Twaha Kigongo Kaawaase Author-X-Name-First: Twaha Author-X-Name-Last: Kigongo Kaawaase Author-Name: Livingstone Senyonga Author-X-Name-First: Livingstone Author-X-Name-Last: Senyonga Author-Name: Simon Echegu Author-X-Name-First: Simon Author-X-Name-Last: Echegu Title: The digital era of taxation: Analysing the effectiveness of digital tax adoption on petroleum excise duty revenue Abstract: This paper investigates the relationship between digital tax adoption and the performance of petroleum excise duty using a sample of 52 petroleum importing companies in Uganda for the period 2022. Ordered probit regressions were used in the analysis to achieve the study’s objectives. Consistent with the results of prior studies, we find a statistically significant and positive association between digital tax adoption and the performance of petroleum excise duty. Distinct from past studies, we further examined the link between the attributes of digital tax adoption and the performance of petroleum excise duty. In line with the technology adoption model, our results revealed that among the digital tax adoption attributes, perceived usefulness, information infrastructure, and digital skills significantly contribute to positive variance in petroleum excise duty performance. Though digital tax adoption has received sizeable study in the literature, its application in the context of petroleum excise duty has received less scholarly attention. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2272370 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2272370 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2272370 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2279344_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: G. Morales-Alonso Author-X-Name-First: G. Author-X-Name-Last: Morales-Alonso Author-Name: I. Pablo-Lerchundi Author-X-Name-First: I. Author-X-Name-Last: Pablo-Lerchundi Author-Name: A. Ramírez-Portilla Author-X-Name-First: A. Author-X-Name-Last: Ramírez-Portilla Author-Name: J. Ordieres-Meré Author-X-Name-First: J. Author-X-Name-Last: Ordieres-Meré Title: Entrepreneurial intention through the lens of the Pareto rule: A cross-country study Abstract: The overall economic progress of a society is highly dependent on the entrepreneurial action of its individuals. Entrepreneurial venture is governed by contextual, social, and individual drivers. Despite the many variables involved, we posit that cognitive traits (which belong to individual factors) are responsible for the largest share of anteceding entrepreneurial intentions. We look into this issue by means of a sample of 1901 respondents from four developed countries—Germany, Italy, Sweden, and Spain—combined with data from secondary sources. We find partial support for our hypothesis. While cognitive traits prove to be the most important drivers of entrepreneurial intention, they are only able to explain between 49% and 68% of its variability. Respondents have been divided into two partitions: a decile (10% highest to 10% lowest in entrepreneurial intention) and a quartile (25% highest to 25% lowest in entrepreneurial intention). Our results show that the highest entrepreneurial intention decile and quartile are populated by respondents springing from countries with lower development level, lower inequalities, lower economic freedom, higher exposure to catholic values, and higher values of the Masculinity/Femininity factor as defined by Hofstede. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2279344 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2279344 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2279344 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2264579_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Swathi K S Author-X-Name-First: Swathi Author-X-Name-Last: K S Author-Name: Gopalkrishna Barkur Author-X-Name-First: Gopalkrishna Author-X-Name-Last: Barkur Author-Name: Somu G Author-X-Name-First: Somu Author-X-Name-Last: G Title: Assessment of healthcare service quality effect on patient satisfaction and care outcomes: A case study in India Abstract: Patient-centered care has become a key driver in recent healthcare reform. Meanwhile, healthcare consumers have become more aware and concerned about the quality of services. This has made healthcare organisations accentuate evaluating healthcare service quality and patient satisfaction. This paper aims to assess the dimensions of the patient-perceived healthcare service quality and its effect on patient satisfaction and care outcomes. A total of 1169 responses were collected from patients of 10 hospitals in India using a pre-validated structured questionnaire. Our study has identified five primary dimensions of healthcare service quality such as quality of clinical services, diagnostic services, administrative services, supportive services, coordination among healthcare professionals, and integration of patients in healthcare decisions. The result also reveals the mediation effect of patient satisfaction on the relationship between healthcare service quality and care outcomes. This research immensely contributes to the body of knowledge in the area of healthcare service quality. The study findings will benefit healthcare administrators to devise effective and valuable strategies to deliver superior quality healthcare services to their patients. Furthermore, this research has presented a clear understanding of the direct and indirect effect of healthcare service quality dimensions on patient satisfaction, which is essential for hospital administrators and marketing managers to take suitable actions for improving patient satisfaction and care outcomes. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2264579 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2264579 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2264579 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2259144_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Imran Saleem Author-X-Name-First: Imran Author-X-Name-Last: Saleem Author-Name: Ambreen Saleem Author-X-Name-First: Ambreen Author-X-Name-Last: Saleem Author-Name: Aamir Hassan Author-X-Name-First: Aamir Author-X-Name-Last: Hassan Author-Name: Mohd Umar Farukh Author-X-Name-First: Mohd Umar Author-X-Name-Last: Farukh Author-Name: Hyder Kamran Author-X-Name-First: Hyder Author-X-Name-Last: Kamran Title: Psychological aspects affecting the venture performance of Indian women entrepreneurs Abstract: This study examines the direct and indirect impact of perceived emotional support in enhancing the venture performance of women entrepreneurs through the mediating effect of entrepreneurial persistence and entrepreneurial passion. The data were collected cross-sectionally from 317 women entrepreneurs across the country using a convenience sample. To ensure the constructs’ validity and reliability, Cronbach alpha, C.R, and Heterotrait-Monotrait ratio (HTMT) tests were employed. Hypotheses were tested using PLS-SEM. The findings of this study confirm the statistically significant positive direct impact of entrepreneurial passion and persistence on the venture performance of women entrepreneurs. More importantly, entrepreneurial persistence and passion significantly mediate the link between perceived emotional support and venture performance, conforming to a fully mediated relationship. The current study’s findings signify the role of emotional support, particularly among Indian women, in enabling them to persist and boosting their passion for venture success. This research adds to the existing body of knowledge by identifying the mediating effect of entrepreneurial persistence and passion on the perceived emotional support and venture performance relationship. Moreover, it contributes to the scant literature on the construct of perceived emotional support of women entrepreneurs and its impact on venture performance. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2259144 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2259144 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2259144 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2290616_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Lista Meria Author-X-Name-First: Lista Author-X-Name-Last: Meria Author-Name: Corry Yohana Author-X-Name-First: Corry Author-X-Name-Last: Yohana Author-Name: Unggul Purwohedi Author-X-Name-First: Unggul Author-X-Name-Last: Purwohedi Title: Enhancing lecturer readiness to change: The mediation role of work engagement Abstract: Organizational change is an inherent challenge that necessitates effective and appropriate management. The presence of human resources plays a pivotal role in the success of organizational change inside a business. Adapting and embracing change is crucial in effectively navigating and managing any change process. The present study examines the impact of psychological capital, perceived organizational support, and work engagement on predicting lecturer readiness to change. A convenience sampling method was employed to select 342 lecturers from private universities in Indonesia for this research. The data processing method uses SEM AMOS. The study results prove that psychological capital, organizational support, and work engagement can increase readiness to change. Then, work engagement can mediate the effect of psychological capital and organizational support on readiness to change. This research provides theoretical implications that work engagement can be an intermediary in increasing readiness for change, which is rarely studied. Furthermore, this study provides managerial implications and recommendations for further research. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2290616 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2290616 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2290616 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2278256_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Khalil Said Author-X-Name-First: Khalil Author-X-Name-Last: Said Author-Name: Yassine EL Qalli Author-X-Name-First: Yassine Author-X-Name-Last: EL Qalli Author-Name: Abdellali Fadlallah Author-X-Name-First: Abdellali Author-X-Name-Last: Fadlallah Title: Quantifying systemic risk in Morocco’s banking system using Euler indicators and extreme dependence Abstract: This article contributes to the quantification of systemic risk within the Moroccan banking system, focusing on listed banks. We utilize indicators derived from Tail Value at Risk and expectiles risk measures, as introduced by El qalli and Said (2013) (El Qalli & Said, 2023), to measure the marginal risk of each component. Additionally, we analyze extreme dependencies within the system using tail dependence coefficients. Empirical results identify Attijariwafa Bank and Banque Centrale Populaire as the most systemic banks in Morocco, carrying the potential to trigger systemic crises. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2278256 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2278256 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2278256 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2256500_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Chin Sok Fun Author-X-Name-First: Chin Sok Author-X-Name-Last: Fun Author-Name: Nor Shaipah Abdul Wahab Author-X-Name-First: Nor Shaipah Author-X-Name-Last: Abdul Wahab Author-Name: Tye Wei Ling Author-X-Name-First: Tye Wei Author-X-Name-Last: Ling Author-Name: Premagowrie Sivanandan Author-X-Name-First: Premagowrie Author-X-Name-Last: Sivanandan Author-Name: Nurliyana Haji Khalid Author-X-Name-First: Nurliyana Author-X-Name-Last: Haji Khalid Title: Tenure of independent directors and analysts following: Moderating role of institutional ownership Abstract: This study examines the impact of tenure of independent directors on analyst following, and the moderating role of institutional ownership between tenure of independent directors and analyst following. The data utilized in this study was collected from 3,656 firm-years of Malaysian public listed firms from 2013 to 2020. By employing Huber-White adjusted t-statistics to analyse the data using the STATA software, this study finds that short-tenured independent directors are preferred by analysts and the relationship is significantly moderated by institutional ownership. This study has significant ramifications on theory, policy, and practice. Theoretically, this study provides further evidence to support the executive cognition theory, social capital theory and stakeholder theory. In the perspective of policy, policy makers gather feedback on the implementation of a beneficial corporate governance practice by restricting the tenure of independent directors. Practically, market players with conservative risk appetite are encouraged to invest in firms, which are closely scrutinized by institutional shareholders, thus, ensuring enhanced corporate governance and accountability. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2256500 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2256500 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2256500 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2270800_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Riyanto Author-X-Name-First: Author-X-Name-Last: Riyanto Author-Name: Mohammad Iqbal Author-X-Name-First: Mohammad Author-X-Name-Last: Iqbal Author-Name: Supriono Author-X-Name-First: Author-X-Name-Last: Supriono Author-Name: Muhamad Robith Alil Fahmi Author-X-Name-First: Muhamad Robith Alil Author-X-Name-Last: Fahmi Author-Name: Eliana Sandy Yuliaji Author-X-Name-First: Eliana Sandy Author-X-Name-Last: Yuliaji Title: The effect of community involvement and perceived impact on residents’ overall well-being: Evidence in Malang marine tourism Abstract: This study investigates and examines the relationship between community involvement in the tourism development community and its perceived environmental, sociocultural, and economic impacts on the welfare of local tourism residents. A quantitative approach is used in this study. This involved the design of a questionnaire as a research instrument, and its distribution to 175 respondents who are local residents of the coast of Malang Regency. PLS-SEM was used to analyze the data. The results of the study indicate that all direct relationships contribute a negative but not significant effect to the perceived economic impact on resident well-being. Furthermore, the mediating role of perceived tourism impact on the relationship between community involvement and resident well-being shows that perceived economic impact mediates negatively but not significantly. Conversely, perceived environmental and sociocultural impacts mediate positively and significantly. Tourism, as a basis for social and economic influence on local communities involved in the development of tourist destinations, certainly needs to be considered. The measurement of local people’s perceptions of welfare in the tourism sector can empirically capture existing conditions. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2270800 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2270800 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2270800 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2257830_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Jyoti Prabhat Duarah Author-X-Name-First: Jyoti Prabhat Author-X-Name-Last: Duarah Author-Name: Manmohan Mall Author-X-Name-First: Manmohan Author-X-Name-Last: Mall Author-Name: Swapnali Chetia Phukan Author-X-Name-First: Swapnali Chetia Author-X-Name-Last: Phukan Title: Exotic fish culture in pond aquaculture system: Study of Rupchanda (Piaractus brachypomus) culture in Assam, India Abstract: Exotic fish species are introduced in the pond culture system with a view to improving aquaculture development. Apart from aquaculture development, the introduction of exotic species has an undesirable impact on the natural biodiversity due to prolific breeding tendencies, predation or competition with the indigenous species. However, evidence of socio-economic benefits from a specified exotic species culture to fish farmers needs to be investigated properly. There are many more exotic species which have occupied their place in the composite pond aquaculture system in India and Assam in particular. In this work, an attempt was made to study the culture of Piaractus brachypomus (Local name Rupchanda) in the pond aquaculture system of Assam. Being a native species of South America also known as Rupchanda, it is often confused with Piranha (Pygocentrus nattereri). From this study, it was observed that in the fish market of Assam, this fish (Rupchanda) fetches less price as compared to Carps. It was also found that this species has a good growth rate, acceptance to a wide variety of feed and the ability to be stocked in higher stocking density in ponds as well as the volume of sale is higher vis-à-vis the Indian Major Carps. It reaches marketable size within four to five months making this fish species widely accepted for culture by the farmers of Assam and also there is a good volume of trade occurring for the seeds of P. brachypomus. In this regard, this research work is a novel attempt in analysing the economic benefits and challenges of adopting a controlled culture of P. brachypomus (Rupchanda) in the ponds of Assam. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2257830 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2257830 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2257830 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2266613_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Lehlohonolo Amos Masitenyane Author-X-Name-First: Lehlohonolo Amos Author-X-Name-Last: Masitenyane Author-Name: Asphat Muposhi Author-X-Name-First: Asphat Author-X-Name-Last: Muposhi Author-Name: Bakae Aubrey Mokoena Author-X-Name-First: Bakae Aubrey Author-X-Name-Last: Mokoena Title: Outcomes of relationship quality in business-to-business contexts: A South African concrete product market perspective Abstract: Business to business (B2B) relationships in South Africa’s concrete product market are characterised as transactional, asymmetrical and adversarial. This study examines the outcomes of relationship quality satisfaction in South Africa’s construction industry. Quantitative data was collected from 560 concrete product suppliers in South Africa. Expectation, involvement and flexibility emerged as the major factors that favourably influence perceptions of relationship quality. Moreover, the study showed low levels of trust, forgiveness, and communication between concrete product suppliers and civil contractors. Increased collaboration, trust and communication are recommended as strategies for managing incidences of conflict. The findings of this study underscored the need by concrete product suppliers (CPS) and civil engineering managers to improve the quality of communication. To be effective, communication should be planned in a manner that is proactive such that market information is timeously shared in a way that minimises risk exposure. Quality communication may also be enhanced by leveraging the power of internet enabled channels, whilst being attentive to reduce incidence of information leakage. The study findings also suggest the need to invest in trust building, since lack of trust breeds uncertainty which compromises project quality. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2266613 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2266613 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2266613 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2265093_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Muhammad Dharma Tuah Putra Nasution Author-X-Name-First: Muhammad Dharma Tuah Putra Author-X-Name-Last: Nasution Author-Name: Pipit Buana Sari Author-X-Name-First: Pipit Buana Author-X-Name-Last: Sari Author-Name: Henry Aspan Author-X-Name-First: Henry Author-X-Name-Last: Aspan Author-Name: Yossie Rossanty Author-X-Name-First: Yossie Author-X-Name-Last: Rossanty Author-Name:   Irawan Author-X-Name-First:   Author-X-Name-Last: Irawan Author-Name:   Hernawaty Author-X-Name-First:   Author-X-Name-Last: Hernawaty Title: How do social media-facilitated crowdsourcing and knowledge integration affect new product development? SME agile initiatives Abstract: Crowdsourcing, which is a relatively new phenomenon, offers a variety of potential marketing initiatives for the future expansion of SMEs. The aim of this study is to analyze the impact of social media-facilitated crowdsourcing on the capability to integrate knowledge, which ultimately results in the development of new products. This study utilizes a quantitative-deductive approach. There were a total of 217 valid responses from owners and managers of SMEs who completed the questionnaire. The data was then analyzed using PLS. The evaluation of a quantitative model has revealed that the capability of social media-facilitated crowdsourcing has an impact on the knowledge integration capabilities of small and medium-scale enterprises (SMEs) and their initiatives for new product development. The authors also discuss additional empirical findings in the discussion section. The study has a few limitations that should be taken into account in future research. The study contributes to enriching the literature by providing empirical results that are rooted in knowledge-based views and practical lenses. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2265093 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2265093 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2265093 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2262213_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Ruben Just Author-X-Name-First: Ruben Author-X-Name-Last: Just Author-Name: Dirk Honold Author-X-Name-First: Dirk Author-X-Name-Last: Honold Author-Name: Reinhard Meckl Author-X-Name-First: Reinhard Author-X-Name-Last: Meckl Title: Value relevance of goodwill accounting – how a forward-looking valuation approach guides goodwill recoverability Abstract: This study addresses the problem of value relevance and accounting for goodwill positions, as the measures used in previous studies are only suitable to a limited extent for measuring the growth potentials through M&A. For this purpose, the measure of future potential (FP) is defined as a company’s expected growth from a capital market perspective, which is already priced in but has not yet been realized and separates it from the growth already realized in the income statement. The study includes 2660 acquisitions from US companies between 1998 – 2018. Goodwill (premiums) are identified as carriers of FP, and we seek to determine whether they affect long-term operating performance. Our results show that changes in FP, like goodwill, significantly negatively affect future operating performance, demonstrating the realization of growth potentials through M&A. Second, using moderation analysis, we show that the interaction between goodwill and FP predicts changes in operating performance, and the negative relationships decreased significantly when firms were able to generate more potential through the transaction. Our model is particularly suitable for acquirers who have purchased only a few FP. The controversy surrounding goodwill’s value relevance and the impairment-only approach’s discretionary nature is scrutinized. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2262213 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2262213 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2262213 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2278848_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Addisalem Tadesse Bogale Author-X-Name-First: Addisalem Author-X-Name-Last: Tadesse Bogale Author-Name: Zerihun Ayenew Birbirsa Author-X-Name-First: Zerihun Author-X-Name-Last: Ayenew Birbirsa Title: HR system and work ethics: A systematic review Abstract: Human resource (HR) managers can provide significant value to their organizations by understanding the practices that develop HR systems, as well as the ethical implications of the work environment. However, there is a gap in the literature regarding the linkages between HR systems and ethical practices that govern workplace conduct. This study aims to fill this gap by demonstrating how past research has integrated HR systems and work ethics. We used a systematic literature review method to analyze the development of the field over the last decade. To synthesize a fragmented body of research and map out its relationships into a more integrated whole, we reviewed and analyzed 47 articles that met the selection criteria and extracted important information. Based on the findings, the relationships between HR systems and employee well-being are viewed from two contradictory points of view: mutual gain and a critical perspective. Our review also found that failing to adhere to ethical principles and values may result in numerous detrimental outcomes in the workplace, including poor performance, employee conflict, and a lack of moral conviction. Finally, we identified gaps in current knowledge and proposed actionable research directions to address these gaps in the literature. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2278848 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2278848 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2278848 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2256940_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Saad Aziz Al-Otaibi Author-X-Name-First: Saad Aziz Author-X-Name-Last: Al-Otaibi Author-Name: Hasna Balaj Albaroudi Author-X-Name-First: Hasna Balaj Author-X-Name-Last: Albaroudi Title: Prospects and obstacles of digital quality management in Saudi Arabia universities. A systematic literature review from the Last Decade Abstract: Higher education institutions throughout the world are facing difficulties from political, economic, and technical causes, demanding the adoption of innovative management techniques and organisational structures to preserve their places in the global market. In this environment, digitization has emerged as a vital instrument for boosting educational quality in institutions throughout the world. A relatively new idea, digital quality management, has gained traction in higher education institutions. The purpose of this study is to investigate the role of digital quality management in supporting exceptional development in Saudi Arabian institutions through the digital transformation process. The research technique adhered to the PRISMA 2020 statement, resulting in the selection of 36 papers on digital quality management. There were three key data classifications that developed, including education and learning, digital transformation, and quality management studies. The evaluation discovered significant weaknesses in higher education institutions’ quality management systems for digital development. Existing research has mostly focused on traditional methodologies for evaluating quality management, such as lean six sigma, comprehensive quality management, and quality management systems used by Saudi institutions. Establishing and maintaining high-quality assurance and management in higher education is critical for long-term advancement since continuous quality review is critical to success. The findings of this study will help higher education institutions identify their digital quality management strengths and areas for improvement, encouraging academics to reevaluate quality objectives and digital learning management strategies in order to improve overall learning quality. Finally, via the process of digital transformation, digital quality management provides an effective outlet for Saudi Arabian institutions to build long-term competitive advantages and promote outstanding development. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2256940 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2256940 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2256940 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2264002_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Izaskun Agirre-Aramburu Author-X-Name-First: Izaskun Author-X-Name-Last: Agirre-Aramburu Author-Name: Trini Blázquez-Díaz Author-X-Name-First: Trini Author-X-Name-Last: Blázquez-Díaz Author-Name: Frederick Freundlich Author-X-Name-First: Frederick Author-X-Name-Last: Freundlich Title: Managers’ assessment of organizational performance. The role of perceived organizational commitment and HPWS in different ownership contexts Abstract: The purpose of this paper is to examine managers’ perceptions of employee organizational commitment as a key mechanism through which High Performance Work Systems influence organizational performance. Additionally, we assess whether ownership structure is a potentially powerful moderating factor in this mediation. We carry out a cross-sectional quantitative study comprising a sample of 198 firms (employee-owned cooperatives and conventionally-owned) in the Basque Country of Spain using structural equation modelling (PLS-SEM). Results indicate that, in both types of firms, managers’ ratings of employees’ organizational commitment do fully mediate their perception of the influence of HPWS on OP. Furthermore, ownership structure does act as a moderator; that is, managers’ perception of employees’ organizational commitment predicts OP in conventionally-owned firms, though not in employee-owned cooperatives. For this reason, managers in employee-owned, cooperatives should consider carefully the design of HWPS in their firms and take the most appropriate approach to enhance results. The study contributes new insights by integrating senior managers’ perspectives on employee commitment into HRM’s research agenda and placing “ownership context” into a coherent HRM framework. This is the first study to test the moderating effect of ownership structure on the HPWS-OP relationship as it is mediated by managers’ views of employees’ organizational commitment. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2264002 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2264002 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2264002 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2258637_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Rahmawati Rahmawati Author-X-Name-First: Rahmawati Author-X-Name-Last: Rahmawati Author-Name: Syarifah Hudayah Author-X-Name-First: Syarifah Author-X-Name-Last: Hudayah Author-Name: Ardi Paminto Author-X-Name-First: Ardi Author-X-Name-Last: Paminto Title: Social media, saving the food & beverages business in the COVID-19 era? Abstract: Covid-19 has caused an economic recession, including uncertainty over the food and beverage sector. One of the layers of business that is vulnerable to pandemic attacks is cafés and restaurants. In early 2020–2022, many café and restaurant businesses have been closed as a series of polemics that have resulted in operational cost losses. At the same time, the government issued regulations related to tightening regional quarantines. Automatically, these rules stimulate a toward in reforming innovation. Based on shifts in consumer behavior since the pandemic, this paper is dedicated to investigating the effects of product delivery innovation (PDI), cashless payments (CP), and social media engagement (SME) on marketing performance (MP). The object of this study is oriented towards 146 cafés and restaurants spread across many major cities in Indonesia. The online survey is centered on café and restaurant management. Systematics and data interpretation via SEM-PLS. The empirical output proves that product delivery innovation and cashless payments have no impact on marketing performance. Uniquely, social media engagement actually has an impact on marketing performance. Besides that, product delivery innovation and cashless payments through social media engagement have an impact on marketing performance. The emergence of COVID-19 in Indonesia shows that social media trends can develop a harmonious relationship between producers and customers. Going forward, the findings of this study have the obsession of promoting a more complex literary lens. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2258637 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2258637 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2258637 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2247869_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Thu Thi Tran Author-X-Name-First: Thu Thi Author-X-Name-Last: Tran Author-Name: Yen Thi Hai Do Author-X-Name-First: Yen Thi Author-X-Name-Last: Hai Do Author-Name: Nhan Kim Vo Author-X-Name-First: Nhan Author-X-Name-Last: Kim Vo Title: The impact of foreign ownership, corporate governance on earning management: Fuzzy-set qualitative comparative analysis Abstract: The study examines the effect of foreign ownership, corporate governance index on earning management in 169 listed companies in Vietnam from 2016 to 2020. Fuzzy-set Qualitative Comparative Analysis (fsQCA) method is used to test this relationship. The analysis results show that foreign ownership, corporate governance index negatively affects earning management. In particular, the interaction between foreign ownership and corporate governance index also has a negative effect on earning management. The research provides some implications to help businesses control earning management behavior and provide accurate financial information to stakeholders. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2247869 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2247869 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2247869 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2266615_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Ashwani Kumar Upadhyay Author-X-Name-First: Ashwani Kumar Author-X-Name-Last: Upadhyay Author-Name: Komal Khandelwal Author-X-Name-First: Komal Author-X-Name-Last: Khandelwal Author-Name: Jayanthi Iyengar Author-X-Name-First: Jayanthi Author-X-Name-Last: Iyengar Author-Name: Geetanjali Panda Author-X-Name-First: Geetanjali Author-X-Name-Last: Panda Title: Role of gender sensitisation training in combating gender-based bullying, inequality, and violence Abstract: This study investigates the vital role of gender sensitisation training in resolving gender-based bullying, inequality, and violence in Indian organisations. The research examines the multifaceted forms of gender-related issues using the theoretical frameworks of the Social Dominance Theory, Gender Role Socialisation Theory, and Social Identity Theory. The qualitative study uses an exploratory approach to examine gender-based bullying, inequality, and violence in Indian academic and professional settings. Furthermore, the research examines whether gender sensitisation training is only a compliance measure or an effective strategy for promoting gender equality. According to preliminary studies, while gender sensitisation training implementation in India has been delayed, its primary focus has been statutory responsibilities. Despite global and local attempts to achieve gender equality, significant efforts are still required to improve the efficacy of gender sensitisation training measures. Although some organisations have used technology for training online, considerable improvements are needed. Finally, this study emphasises the importance of gender sensitisation training as a transforming instrument rather than a symbolic gesture, emphasising the need for comprehensive and long-term methods to achieve gender equality in Indian organisations.Summary:The authors of this study represent a diverse group of academics and researchers. The interaction of technology, people, and strategy inspires the group. Dr Jayanthi’s research focuses on gender violence in the publicly accessible digital sphere. The entire research group is interested in learning about the role of gender sensitisation training in addressing violence, inequality, and bullying motivated by gender. Ms Geetanjali is eager to learn and comment on the subtleties of gender-based bullying. The team is trained in using various tools and strategies to do qualitative and quantitative research. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2266615 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2266615 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2266615 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2260119_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: I Putu Gde Sukaatmadja Author-X-Name-First: I Putu Gde Author-X-Name-Last: Sukaatmadja Author-Name: NI Nyoman Kerti Yasa Author-X-Name-First: NI Nyoman Kerti Author-X-Name-Last: Yasa Author-Name: Putu Laksmita Dewi Rahmayanti Author-X-Name-First: Putu Laksmita Dewi Author-X-Name-Last: Rahmayanti Title: Bali brand love: A perspective from domestic tourists Abstract: This research aimed to examine and explain the effect of brand image, tourist experience, and destination quality on brand love, Word of Mouth (WOM), recommendation, and revisit intention. The research samples included 284 domestic tourists visiting Bali at least twice in the last 5 years. The research data were then analyzed using a path analysis with SEM-PLS. The research analysis results showed that all relationships had positive and significant effects, except tourist experience on WOM which had positive, but insignificant effect. It meant that tourist experience when traveling to Bali could not produce positive WOM. Brand image, experience, and destination quality are maintained to build high brand love for Bali. These also could generate positive WOM, higher recommendation level, and increase revisit intention of domestic tourists. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2260119 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2260119 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2260119 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2279346_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Tantri Keerthi Dinesh Author-X-Name-First: Tantri Keerthi Author-X-Name-Last: Dinesh Author-Name: Ankitha Shetty Author-X-Name-First: Ankitha Author-X-Name-Last: Shetty Author-Name: Shweta TS Author-X-Name-First: Shweta Author-X-Name-Last: TS Author-Name: Rashmi Yogesh Pai Author-X-Name-First: Rashmi Yogesh Author-X-Name-Last: Pai Author-Name: Adithya D Shetty Author-X-Name-First: Adithya D Author-X-Name-Last: Shetty Title: Embracing complexity: Exploring the silent struggle of life insurance agents Abstract: Drawing on Lazarus and Folkman’s transactional stress theory, this study aims to explore a broader range of what constitutes work stress among life insurance agents and their needs for organisational work stress prevention. Face-to-face interviews were conducted with life insurance agents (n = 45) that focused on their stress experiences and needs regarding the prevention of work stress. Performing thematic analysis, topics, and themes were extracted from the verbatim transcribed interviews using Atlas.ti. Respondents located the stress factors that affected their mental health which should be targeted for prevention. Various themes were extracted, falling under job responsibilities, handling customers and maintaining long-term relationships, work pressure, mental health indicators, and measures to handle stress. The findings of this research specified that life insurance agents have multifaceted work stress prevention needs where mapping this could facilitate intervention implementation. The agents were explicit about the causes of stress emerging due to relationship between the individual and the challenging environment, leading to Litigation Stress Syndrome. This study sets a platform for the insurance sector to take necessary steps in helping the agents to mitigate stress and cultivating an innovative habit of mindful selling in them by implementing mindfulness interventions. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2279346 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2279346 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2279346 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2256484_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Danish Mehraj Author-X-Name-First: Danish Author-X-Name-Last: Mehraj Author-Name: Muhammad Idrees Ul Islam Author-X-Name-First: Muhammad Idrees Author-X-Name-Last: Ul Islam Author-Name: Ishtiaq Hussain Qureshi Author-X-Name-First: Ishtiaq Hussain Author-X-Name-Last: Qureshi Author-Name: Shakeel Basheer Author-X-Name-First: Shakeel Author-X-Name-Last: Basheer Author-Name: Mubashir Majid Baba Author-X-Name-First: Mubashir Majid Author-X-Name-Last: Baba Author-Name: Viqar u Nissa Author-X-Name-First: Viqar u Author-X-Name-Last: Nissa Author-Name: Mohd Asif Shah Author-X-Name-First: Mohd Author-X-Name-Last: Asif Shah Title: Factors affecting entrepreneurial intention for sustainable tourism among the students of higher education institutions Abstract: Entrepreneurs have an essential role to play in bringing positive change and growth to the world’s economy. Entrepreneurship is a necessary aspect of economic growth because of its contribution to people’s welfare through employment opportunities. Likewise, institutions of higher learning offer compulsory entrepreneurship courses for students with the support of government policies to encourage students towards entrepreneurship. Therefore, this study aimed to determine the factors influencing the students’ intentions to become green entrepreneurs. The study uses the extended theory of planned behaviour model (TPB) and entrepreneurial education to develop a theoretical framework. The model has been examined on 350 tourism university students using structural equation modelling. The key findings indicate that Ajzen’s TPB theory of planned behaviour and entrepreneurial education can be extensively expanded to determine sustainable entrepreneurial intentions in developing economies such as India. Attitude, subjective norms, perceived behavioural control, and entrepreneurial education are antecedents of entrepreneurial intent. Our results have valuable implications for aspiring entrepreneurs, policymakers, and scholars. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2256484 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2256484 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2256484 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2275369_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Harash Sachdev Author-X-Name-First: Harash Author-X-Name-Last: Sachdev Author-Name: Matthew H. Sauber Author-X-Name-First: Matthew H. Author-X-Name-Last: Sauber Title: Employee–customer identification: Effect on Chinese online shopping experience, trust, and loyalty Abstract: This study investigates Chinese consumers’ interaction with retail employees and the effects on shopping experience, trust, and loyalty. Survey data help articulate brand comparison, digital interactions, and shopping experience as customer-identification change agents. A structural equation model highlights how consumers’ perception of employee identification enhances shopping experience, builds consumer trust, and improves loyalty. The study displays how customer trust mediates the effect of employee identification and retailer adaptability on customer loyalty while digital interaction mediates the effect of brand comparison on customer trust. The theoretical implications of these findings emphasise the importance of consumer-employee interaction in the identification process where the relationships between brand comparison, digital interaction, and shopping experience are highlighted in a retail setting. These results denote that (a) store loyalty is predominantly driven by consumer self-consistence and social conformance and (b) retailer online and offline interaction and coordination influence brand experiences and consumer retention. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2275369 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2275369 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2275369 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2250504_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Mutamimah Mutamimah Author-X-Name-First: Mutamimah Author-X-Name-Last: Mutamimah Author-Name: Suryani Alifah Author-X-Name-First: Suryani Author-X-Name-Last: Alifah Author-Name: Made Dwi Adnjani Author-X-Name-First: Made Dwi Author-X-Name-Last: Adnjani Title: Corporate governance innovation framework to reduce credit risk in MSMEs using blockchain technology Abstract: This study aims to design a framework of corporate governance innovation to reduce the credit risks of Micro, Small and Medium Enterprises (MSMEs) by using blockchain technology. The research design uses a qualitative approach with Grounded theory analysis for data analysis with open, axial, and selective coding. This framework consists of two stages, namely development and validation. In-depth interviews are used for data collection to develop the framework while focus group discussions are used for validation. The in-depth interviews are carried out with various stakeholders, such as the government, association, MSMEs, suppliers, and banking. Findings show that blockchain technology as corporate governance innovation framework has the potential to reduce asymmetric information and credit risk. The reason is that blockchain technology can facilitate recording, immutable, partial decentralisation, and storage of business and financial transactions on a digital network and all stakeholders can access information in a transparent and valid manner that can increase transparency, accountability, responsibility, and fairness. Results of the focus group discussion indicate the validity of the proposed framework. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2250504 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2250504 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2250504 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2257831_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Rebecca S. Merkin Author-X-Name-First: Rebecca S. Author-X-Name-Last: Merkin Author-Name: Sigmund Shipp Author-X-Name-First: Sigmund Author-X-Name-Last: Shipp Title: A quantitative assessment of honor culture men and the impact of sports, key demographics, and affiliations on work discrimination Abstract: This study replicates and extends previous findings on work discrimination by focusing on white lower-class males, a neglected vulnerable discriminated group, and distinguishes how belonging or not belonging to an honor culture impacts them and lower SES others’ work discrimination experiences. We also analyzed variables that could act to mitigate against work discrimination experiences. Examining data from the 2009 High School Longitudinal Study (HSLS) hierarchical regression modeling results showed: (1) honor-culture male students who participated in high school sports are less likely to experience work discrimination than their peers who didn’t (2) the higher the socioeconomic status (SES), the less likely males feel discriminated against at work; but SES was more related to work discrimination in honor cultures than in non-honor cultures (3) across all models, Black, LatinX, and other-races males experience greater work discrimination than their white peers; but race was more related to work discrimination in non-honor cultures than in honor cultures (4) White honor-culture males experience greater work discrimination than their higher-income white male counterparts. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2257831 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2257831 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2257831 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2259150_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Amina Amari Author-X-Name-First: Amina Author-X-Name-Last: Amari Title: Which kind of perceived organisational support fosters self-initiated expatriate engineers’ creativity in high-adversity contexts? The moderating role of cross-cultural resilience Abstract: Grounded in the conservation of resources and social exchange theories, this study aimed to understand how self-initiated expatriate engineers’ (SIEEs) perception of financial, adjustment and career support enhances their creativity level and how cross-cultural resilience (C-CR) moderates this perception. An online survey was conducted with 147 SIEEs from Middle East and North Africa (MENA) countries working in Saudi Arabia during the COVID-19 pandemic. The results were analysed by principal least square-structural equation modelling (PLS-SEM). Findings demonstrated that financial and adjustment supports have a significant positive relationship with individual creativity while career support does not. Further, C-CR moderates the relationship between financial support and creativity. The study offers significant theoretical and practical implications regarding perceived organisational support (POS) and creativity for host organisations in high-adversity contexts. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2259150 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2259150 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2259150 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2285083_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Kevalin Puangyoykeaw Setthakorn Author-X-Name-First: Kevalin Puangyoykeaw Author-X-Name-Last: Setthakorn Title: What drives performance while being far away from home? An examination of leader-member exchange (LMX) ambivalence, job embeddedness, trust, and perceived organisation support of Thai seafarers Abstract: This study investigates the determinants of performance among Thai seafarers working away from their homes using regression and moderated-mediation analyses. We examined the influence of leader-member exchange (LMX) ambivalence, job embeddedness, trust, and perceived organisational support (POS) on seafarers’ performance. Using a survey questionnaire, data were collected from 175 Thai seafarers. Results suggest that LMX ambivalence is a better predictor of performance than traditional LMX. Further, the moderated-mediation analysis reveal that trust and job embeddedness significantly contribute to enhanced performance, whereas the effects of LMX ambivalence and perceived organisational support demonstrate unexpected patterns. Moreover, the moderated-mediation analysis sheds light on the interplay between these factors, providing valuable insights into their combined impact on seafarers’ performance. Our findings emphasise the critical importance of trust-building initiatives and job embeddedness programs in optimising seafarers’ contributions to the maritime sector. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2285083 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2285083 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2285083 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2264001_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Zenfrison Tuah Butarbutar Author-X-Name-First: Zenfrison Tuah Author-X-Name-Last: Butarbutar Author-Name: Putu Wuri Handayani Author-X-Name-First: Putu Wuri Author-X-Name-Last: Handayani Author-Name: Ryan Randy Suryono Author-X-Name-First: Ryan Randy Author-X-Name-Last: Suryono Author-Name: Wahyu Setiawan Wibowo Author-X-Name-First: Wahyu Setiawan Author-X-Name-Last: Wibowo Title: Systematic literature review of Critical success factors on enterprise resource planning post implementation Abstract: Following the implementation of Enterprise Resource Planning (ERP) systems, a myriad of challenges and issues may manifest, leading to inefficiencies and resistance from users, thereby impeding the anticipated benefits. While previous researchers have predominantly directed their attention toward the implementation phase, it is imperative to recognize the significance of the post-implementation phase in the ERP adoption process. This study aims to ascertain the critical success factors (CSFs) that contribute to the seamless integration of an ERP system into an organization’s operational processes post-implementation. To achieve this objective, a systematic literature review (SLR) was conducted between September and December 2022, employing the Kitchenham approach (2007) as the guiding methodology. The SLR was meticulously structured and comprised three principal phases: planning, execution, and reporting. After thoroughly assessing 26 articles from reputable sources, we successfully pinpointed 13 CSFs relevant to ERP post-implementation and grouped into the Technology-Organization-Environment (TOE) framework. The three most pivotal CSFs emerged as continuous system integration, post-implementation training, and active user participation. Among these CSFs, a remarkable discovery surfaced, highlighting the predominance of environmental and organizational factors over technological ones. Consequently, this research offers both practical and theoretical implications for organizations, enabling them to proactively address potential challenges that may arise after ERP implementation. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2264001 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2264001 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2264001 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2267233_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Doddy Setiawan Author-X-Name-First: Doddy Author-X-Name-Last: Setiawan Author-Name: Isna Putri Rahmawati Author-X-Name-First: Isna Putri Author-X-Name-Last: Rahmawati Author-Name: Arif Santoso Author-X-Name-First: Arif Author-X-Name-Last: Santoso Title: A bibliometric analysis of evolving trends in climate change and accounting research Abstract: Although studies on climate change and accounting have garnered paramount interest in last decade, there is a void in the literature in terms of a summary overview of climate change and accounting. This study aims to provide a state-of-the-art summary of the literature on climate change and accounting. For this, it uses the PRISMA protocol, VOSViewer, and R. The analysis is based on big data from Scopus for the period between 2013 and 2023. Similarly, co-occurrence and co-authorship analyses are also performed. The results show a significant increase in related research during the last decade, which reached its peak in 2022. This increase is attributed to increased publishing opportunities and intensive efforts, particularly in countries such as China and United States. Additionally, robust organizational support, such as universities, funding sponsors, and author productivity, are found to significantly contribute to this growth. Key events, such as the Paris Agreement, Sustainable Development Goals (SDGs), and accounting standards also play a pivotal role in driving this growth. This study shows the transformation of the accounting literature in addressing climate change, leading to the emergence of new disciplines, including Environmental Management Accounting (EMA) and carbon accounting. In conclusion, this study provides a comprehensive synthesis of the fragmented literature and suggests potential avenues for future review. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2267233 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2267233 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2267233 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2254017_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Muhammad Faisal Author-X-Name-First: Muhammad Author-X-Name-Last: Faisal Author-Name: Sidharta Utama Author-X-Name-First: Sidharta Author-X-Name-Last: Utama Author-Name: Dahlia Sari Author-X-Name-First: Dahlia Author-X-Name-Last: Sari Author-Name: Arifin Rosid Author-X-Name-First: Arifin Author-X-Name-Last: Rosid Title: Languages and conforming tax avoidance: The roles of corruption and public governance Abstract: This paper investigates the empirical relationship between language structures and prevalent tax avoidance practices, specifically focusing on the influence of linguistic future time reference (FTR) on conforming tax avoidance. It also explores how corruption and public governance modulate this relationship. This study uses a cross-country analysis of 33 sample countries. The empirical evidence obtained shows that conforming tax avoidance is mostly practiced by companies in countries whose grammar requires speakers to give signs related to future events (Strong Future Time References/Strong FTR) than companies in countries that do not require speakers to give related signs future (Weak Future Time References/Weak FTR). This study also found that low levels of corruption and strong public governance played a role in suppressing high conforming tax avoidance behavior in countries with strong FTR speakers. These insights underscore the significance of national anti-corruption efforts and governance structures. Policymakers should consider these socio-cultural and institutional factors when addressing corporate tax avoidance. This research augments accounting, economics, and finance discourses by integrating linguistics—a perspective often overlooked. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2254017 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2254017 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2254017 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2256079_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Abraham Abebe Author-X-Name-First: Abraham Author-X-Name-Last: Abebe Author-Name: Meketaw Kegne Author-X-Name-First: Meketaw Author-X-Name-Last: Kegne Title: The role of microfinance on women’s entrepreneurship development in Western Ethiopia evidence from a structural equation modeling: Non-financial service is the way forward Abstract: Microfinance institution services are emerging as a potent tool for poverty eradication and aim to decrease poverty and empower women. However, fewer women than men manage and run businesses in many parts of the world. Therefore, this study investigates the role of microfinance services on women’s entrepreneurship development in Benishangul Gumuz Credit and Saving Institution Assosa town, Western Ethiopia. The study employed an explanatory research design and a quantitative approach. The data for the study were collected from 165 respondents using a five-point structured questionnaire and analyzed through the statistical package for social science (SPSS) 26 and AMOS 23 software. A Confirmatory Factor Analysis is employed to establish the construct validity and reliability of the measurements. Then, the Structural Equation Model was used to test the hypotheses developed to examine the effect of microfinance institutions on women’s entrepreneurship development. The findings from the structural equation analysis indicated a positive and significant effect of access to finance and saving on the development of women’s entrepreneurship. Finally, the structural equation model analysis finding revealed that the microfinance institution’s service significantly positively affected women’s entrepreneurship development. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2256079 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2256079 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2256079 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2287273_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Astri Ayu Purwati Author-X-Name-First: Astri Ayu Author-X-Name-Last: Purwati Author-Name: Zulfadli Hamzah Author-X-Name-First: Zulfadli Author-X-Name-Last: Hamzah Author-Name: Muhammad Luthfi Hamzah Author-X-Name-First: Muhammad Luthfi Author-X-Name-Last: Hamzah Title: Green Techno-Entrepreneurship model on student business performance: The mediating role of competitive advantage Abstract: This study aimed to examine the influence of green techno-entrepreneurship on student business performance, with competitive advantage acting as a mediator. The research focused on university students in Riau Province, Indonesia, who are engaged in entrepreneurial activities. A purposive sampling technique was employed to select a sample of 288 participants. The findings indicate that the Use/Adoption of Environmental Friendly Operations significantly boosts competitive advantage. However, it does not directly exert a significant positive impact on student business performance. In this context, competitive advantage has been validated as an effective mediator between the Use/Adoption of Environmental Friendly Operations and student business performance. Contrarily, Use/Adoption of Technologies in Operations did not significantly affect either competitive advantage or students’ business performance. As such, no mediating role for competitive advantage was identified in the relationship between Use/Adoption of Technologies in Operations and business performance. Entrepreneurial competency positively and significantly influenced both student competitive advantage and business performance. Furthermore, this study found that having a robust competitive edge also significantly enhances student business performance. Therefore, entrepreneurial competency affects business performance through its impact on competitive advantage. Students possessing high levels of entrepreneurial competence are likely to achieve substantial competitive advantages which subsequently yield positive effects on their businesses’ performances. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2287273 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2287273 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2287273 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2260117_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Justice K.G Agyenim Boateng Author-X-Name-First: Justice K.G Agyenim Author-X-Name-Last: Boateng Author-Name: Daishonin Baah-Koranteng Author-X-Name-First: Daishonin Author-X-Name-Last: Baah-Koranteng Author-Name: John Linscell Yen Author-X-Name-First: John Linscell Author-X-Name-Last: Yen Author-Name: Emmanuel Asafo-Adjei Author-X-Name-First: Emmanuel Author-X-Name-Last: Asafo-Adjei Author-Name: Anokye M. Adam Author-X-Name-First: Anokye M. Author-X-Name-Last: Adam Title: Human capital planning of universities in Ghana: A comparative analysis of the University of Cape Coast and University of Education, Winneba Abstract: The study was conducted on universities in Ghana because of the challenges of the increase in talent shortfalls, reduction in their aptitude to forecast future talent needs and a surge in the risk of being overstaffed or understaffed, and the presence of an inappropriate mix of the skills they need to develop the human capital. It enjoins universities to develop effective human capital planning systems. However, it is yet known how universities in Ghana in particular plan their human capital requirements. Particularly, the status of the present human capital in universities in Ghana based on differences among universities for achieving the objectives of human capital planning has not been researched. Hence, the study investigated the status of human capital planning (HCP) at the University of Cape Coast (UCC) and the University of Education, Winneba (UEW), both in the Central Region of Ghana. A descriptive design and quantitative approach with a stratified sampling technique were employed for a sample of 138 senior members in both academic and non-academic fields for the study out of which 106 responded to a structured questionnaire. The Mann–Whitney U test was used as the estimation technique. We revealed that there are no significant differences between the two institutions as the emphasis placed on the various factors of the HCP process was similar in both institutions. We recommend that more concerted efforts should be made towards HCP in UCC and UEW to enhance productivity and institutional growth. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2260117 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2260117 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2260117 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2287586_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Gunawan Wibisono Author-X-Name-First: Gunawan Author-X-Name-Last: Wibisono Author-Name: Yuli Setiawan Author-X-Name-First: Yuli Author-X-Name-Last: Setiawan Author-Name: Budi Aprianda Author-X-Name-First: Budi Author-X-Name-Last: Aprianda Author-Name: Wiputra Cendana Author-X-Name-First: Wiputra Author-X-Name-Last: Cendana Title: Understanding the effects of gamification on work engagement: The role of basic need satisfaction and enjoyment among millennials Abstract: Millennial perspectives on work engagement can aid companies in fostering a more dynamic and successful workforce by recognizing that engaged employees tend to be more productive and satisfied. However, recent polls and studies have raised concerns about the lower levels of work engagement reported among millennials compared to previous generations. To address this, we conducted a study to investigate the potential of gamification to enhance workplace engagement among millennials and delve into the intricate dynamics of this relationship by examining the mediating roles of basic need satisfaction and enjoyment. Utilizing a cross-sectional approach with partial least squares structural equation modelling (PLS-SEM), we found both direct and indirect positive effects of gamification on work engagement. Specifically, gamification positively influenced work engagement, mediated by basic need satisfaction and enjoyment. Remarkably, generational differences were minimal, as revealed in a multigroup analysis. While our findings demonstrate gamification’s potential to boost millennial work engagement, we acknowledge limitations such as data heterogeneity and small sample size; thus, further research in diverse contexts is needed. In summary, our study highlights gamification as a promising strategy to boost work engagement among millennials. It underscores the importance of addressing psychological needs in gamification design and calls for continued investigation to refine our understanding of these dynamics. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2287586 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2287586 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2287586 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2278842_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Muzaffar Asad Author-X-Name-First: Muzaffar Author-X-Name-Last: Asad Author-Name: Tha’er Majali Author-X-Name-First: Tha’er Author-X-Name-Last: Majali Author-Name: Mazin Aledeinat Author-X-Name-First: Mazin Author-X-Name-Last: Aledeinat Author-Name: Dmaithan Abdelkarim Almajali Author-X-Name-First: Dmaithan Author-X-Name-Last: Abdelkarim Almajali Author-Name: Abdel Hakim O. Akhorshaideh Author-X-Name-First: Abdel Hakim O. Author-X-Name-Last: Akhorshaideh Title: Green entrepreneurial orientation for enhancing SMEs financial and environmental performance: Synergetic moderation of green technology dynamism and knowledge transfer and integration Abstract: Currently SMEs in the developing countries like Pakistan are struggling for their survival, however, because of increasing consumer awareness, SMEs have to focus over the environmental concerns as well. For SMEs green entrepreneurial orientation is taking significant importance. Moreover, based on the catalytic effects of green technology dynamism and knowledge transfer and integration, this study evaluated their moderating roles over the relationship between green entrepreneurial orientation and two performance measures which are environmental performance and financial performance. For the said purpose, the data has been collected from 384 SMEs operating in Pakistan involved in green practices, using simple random sampling. The results drawn from structural equation modelling revealed that green entrepreneurial orientation has a significant impact over environmental as well as financial performance, moreover, the moderating role of green technology dynamism as well as knowledge transfer and integration are also significant. The overall model has been validated and the blindfolding technique confirmed the predictive validity of the model as well. The research contributed to the body of knowledge by adding to the dynamic capability theory and guided the importance of green practices to the practitioners as well as policy makers. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2278842 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2278842 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2278842 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2267223_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Jingwei Zhang Author-X-Name-First: Jingwei Author-X-Name-Last: Zhang Title: Institutional investors site visits, CSR performance, and large shareholder’s expropriation Abstract: The presence of institutional investors in a firm’s ownership structure is often associated with improved corporate governance practices and increased focus on long-term sustainable value creation. This study investigates whether the presence of institutional investors and a strong CSR performance act as deterrents to large shareholder expropriation, which refers to the misuse of controlling power by large shareholders to extract personal benefits at the expense of minority shareholders. Empirical analysis yields several key findings. First, institutional investor site visits exhibit a significant negative association with large shareholder expropriation, implying that heightened institutional investor engagement through site visits is linked to improved corporate governance and a reduced propensity for opportunistic actions by large shareholders. Second, CSR plays a mediating role, elucidating that institutional investor engagement not only directly impacts governance but also indirectly shapes large shareholder behavior through CSR. Third, institutional ownership moderates the site visits-expropriation relationship, underscoring the significance of ownership structure in governance dynamics. This study contributes to the existing literature by offering empirical evidence of how institutional investor engagement, mediated by CSR, can curtail large shareholder expropriation. These findings expand comprehension of the mechanisms through which institutional investors bolster governance and emphasize the need to consider ownership structure when analyzing governance dynamics. The implications of this study are multifaceted. Firms can enhance corporate governance by fostering engagement with institutional investors, leading to improved CSR practices and reduced risks of large shareholder expropriation. Policymakers should recognize the importance of institutional ownership and investor involvement when crafting governance regulations, as these elements strengthen governance mechanisms. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2267223 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2267223 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2267223 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2260128_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Mohd Arpi Arifin Author-X-Name-First: Mohd Arpi Author-X-Name-Last: Arifin Author-Name: Maheran Zakaria Author-X-Name-First: Maheran Author-X-Name-Last: Zakaria Author-Name: Hasnun Anip Bustaman Author-X-Name-First: Hasnun Anip Author-X-Name-Last: Bustaman Title: Digital adoption, self-efficacy, and business success – towards resilience and sustainability micro-entrepreneurs in the post-pandemic world Abstract: The prolonged lockdown inflicted by the COVID-19 pandemic has severely affected the sustainability of all economic sectors, including micro-entrepreneurs. In the endemic phase transition, many still struggle to survive. Anecdotal evidence showed that successful entrepreneurs are those who maximize digitalization and believe in their capabilities or self-efficacy. Intrigued with the evidence and emulating Social Cognitive Theory, this study investigates whether entrepreneurs with high digital adoption and self-efficacy will succeed in their business ventures. The study also examines the relationship between digital adoption and self-efficacy. Additionally, the study predicts that self-efficacy mediates the proposed relationship. Employing a quantitative and survey approach, the researchers distributed a questionnaire to 350 micro-entrepreneurs from marginalized communities in Kelantan, Malaysia. A total of 245 entrepreneurs responded, but only 240 data were usable. The SPSS and AMOS version 26 analysis indicated that; digital adoption and self-efficacy are significant determinants of micro-entrepreneurs’ business success, digital adoption relates to self-efficacy, and self-efficacy significantly mediates the relationship between digital adoption and business success. The discoveries shed light on policymakers, poverty eradication agencies, academia, and the likes in formulating strategies and intervention programs to enhance marginalized entrepreneurs’ success. Besides being resilient, successful entrepreneurs will elevate their social status and thus reduce national poverty. Eventually, the discoveries will fulfill the Sustainable Development Goals agenda of the United Nations in which all nations should be free from poverty by the year 2030. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2260128 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2260128 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2260128 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2251214_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Fábio Albuquerque Author-X-Name-First: Fábio Author-X-Name-Last: Albuquerque Author-Name: Ana Rita Velez Author-X-Name-First: Ana Rita Author-X-Name-Last: Velez Author-Name: Vera Pinto Author-X-Name-First: Vera Author-X-Name-Last: Pinto Title: What is more relevant? A comparison of cash flows indicators versus profit or loss from listed European companies Abstract: There is still controversy regarding the relevance of cash flow versus accruals. Relevant information can be assessed in multiple ways, including its value relevance and predictability. This paper then compares the value relevance and predictive value of accruals and cash flow measures to determine entities’ stock value and future cash flows, respectively. The data was obtained from 484 consolidated annual reports of 121 companies listed on Euronext between 2018 and 2021. Data assessment used a linear regression model. The findings suggest that cash flow measures have a more significant influence on stock prices than profit or loss (about 40% versus 20%, based on the models’ explanatory power). Furthermore, historical cash flows are proven to be a better predictor of future cash flows than profit or loss (90% versus 80%). Furthermore, neither accrual nor cash flow measures forecast future profit or loss significantly (below 35% in all cases). Findings also indicate a reduced capability of accrual or cash flow measures to forecast future profit or loss. This paper contributes to the ongoing debate on the relevance of cash flow versus accrual measures, which still presents differing conclusions. As part of its innovation, it compares profit or loss with multiple cash flow measures, such as non-GAAP measures and the concept introduced by the IASB in its exposure draft for operating cash flow. Additionally, the study examines the potential impacts and benefits of changes proposed in the IASB’s exposure draft, including how they can affect stock prices and forecast future cash flows. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2251214 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2251214 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2251214 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2271543_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Thi Quy Vo Author-X-Name-First: Thi Quy Author-X-Name-Last: Vo Author-Name: Ngoc Cuong Ngo Author-X-Name-First: Ngoc Cuong Author-X-Name-Last: Ngo Title: Does working capital management matter? A comparative case between consumer goods firms and construction firms in Vietnam Abstract: This study investigates the effects of working capital management (WCM) through and its components (Days Sales Outstanding—DSO, Days Inventory Outstanding—DIO, and Days Payable Outstanding—DPO and Net Working Capital) on firm profitability in consumer goods and construction firms by applying Generalized Method of Moments (GMM). The independent samples t-test was used to study the difference of WCM between the two groups of firms. The data were collected from 21 consumer goods firms and 41 construction firms listed on Vietnam Stock Market in the period 2011–2020. This study indicates that WCM components impact differently on firm profitability of selected firms in the sample. The results provided empirical evidence supporting financial management theory and implied that WCM is a critical factor explaining firm profitability, and industry specificity is a factor explaining the difference in WCM and its influence on firm profitability in the study sample. The results recommend that financial managers should focus on managing working capital and consider industry characteristics as developing working capital management policy to improve firm profitability. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2271543 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2271543 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2271543 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2282218_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Messaoude Nebie Author-X-Name-First: Messaoude Author-X-Name-Last: Nebie Author-Name: Ming-Chang Cheng Author-X-Name-First: Ming-Chang Author-X-Name-Last: Cheng Title: Corporate tax avoidance and firm value: Evidence from Taiwan Abstract: Corporate tax avoidance practice has gathered a certain attention from researchers in recent years with the advent of corporate social responsibility and the need for firms and managers to find ways to maximize firm value while using more sustainable practices. In this study, using data from 2009 to 2019, we investigate the relationship between firm value and its determinants, but more importantly the correlation and causal relationship between effective tax rate (ETR) and firm value (Tobin’s Q). We used a Pooled OLS, fixed effects and random effects and found that ETR is negatively correlated with firm value. We also found debt, size and return on equity to be negatively correlated with firm value, while cash dividend paid and return on assets are not positively correlated with Tobin’s Q. Furthermore, we use Dumitrescu & Hurlin (2012) Granger non-causality test and Juodis, Karavias and Sarafidis (2021) Granger non-causality test to assess the causal relationship between ETR and Tobin’s Q; the results suggest that ETR does Granger-cause firm value. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2282218 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2282218 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2282218 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2257829_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Mohammed Adem Author-X-Name-First: Mohammed Author-X-Name-Last: Adem Title: The impact of macroprudential policy and political institutions on bank credit risk in Ethiopia: A dynamic ordinary least squares analysis Abstract: Credit risk in financial institutions has been widely debated among experts and legislators as a substantial risk to the financial industry’s health. In addition to examining bank-specific and macroeconomic reasons, the study examines the impacts of political institutions and macroprudential regulations on credit risk in Ethiopia. Using panel data from 2011–2019 and employing dynamic ordinary least squares, the findings imply that political institutions have significant positive links to credit risk. It also found that macroprudential policy helps to control bank risk and reduce exposure in the banking industry. The results indicate that banks with larger sizes and profitability have less credit risk. The findings support the’skimping’ and “dark side of diversification” hypotheses; retaining a higher loan-to-asset ratio, cost-effectiveness, and diversity of the banking commercial model reduces credit quality by promoting credit risk. A higher inflation rate reduces credit risk by increasing borrowers’ potential to service their debts when lending rates are fixed. GDP and the exchange rate have little influence on credit risk. The outcomes of this study provide significant implications for authorities and bankers in developing countries such as Ethiopia in the understanding of credit risk-determining elements to implement prudential rules and remedial management policies. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2257829 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2257829 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2257829 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2273601_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Sofiane Laradi Author-X-Name-First: Sofiane Author-X-Name-Last: Laradi Author-Name: Noureddine Berber Author-X-Name-First: Noureddine Author-X-Name-Last: Berber Author-Name: Hafiz Mudassir Rehman Author-X-Name-First: Hafiz Mudassir Author-X-Name-Last: Rehman Author-Name: Md Billal Hossain Author-X-Name-First: Md Billal Author-X-Name-Last: Hossain Author-Name: Lee-Chea Hiew Author-X-Name-First: Lee-Chea Author-X-Name-Last: Hiew Author-Name: Csaba Bálint Illés Author-X-Name-First: Csaba Bálint Author-X-Name-Last: Illés Title: Unlocking the power of social media marketing: Investigating the role of posting, interaction, and monitoring capabilities in building brand equity Abstract: Given the extensive utilisation of social media, brands have grown increasingly dependent on it to build brand equity. As a result, acquiring specific capabilities in the realm of digital marketing has become a necessity. This research aims to investigate the essence of Social Media Marketing Capabilities (SMMC) and assess the forecasting of its capability on Consumer-Based Brand Equity using qualitative and quantitative research methods. The results demonstrate that the ability to post and interact on social media positively correlates with consumer-based brand equity. Conversely, the monitoring capabilities of social media marketing (SMM) did not establish a significant association with Consumer-Based Brand Equity. These findings have important implications for marketing, branding, and community management professionals who can leverage these insights to optimise their social media strategies and maximise their returns by focusing on enhancing specific SMM capabilities. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2273601 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2273601 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2273601 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2272372_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Quang Hung Bui Author-X-Name-First: Quang Hung Author-X-Name-Last: Bui Author-Name: Tu Anh Trinh Author-X-Name-First: Tu Anh Author-X-Name-Last: Trinh Author-Name: Hanh An Le Thi Author-X-Name-First: Hanh An Author-X-Name-Last: Le Thi Author-Name: Nhu Quynh Phan Author-X-Name-First: Nhu Quynh Author-X-Name-Last: Phan Author-Name: Hoang Uyen Nguyen Dinh Author-X-Name-First: Hoang Uyen Author-X-Name-Last: Nguyen Dinh Title: Towards a sustainable university transition model for emerging markets Abstract: The growing importance of a sustainable university transition model is evident in developing countries, where the challenge lies in balancing economic growth, social well-being, and environmental protection. This is further complicated by the need to address global issues locally, known as glocal perspectives, and reconcile short-term versus long-term thinking. Sustainable universities (SU) go beyond traditional roles by incorporating sustainability into daily operations. However, universities in emerging markets differ significantly from mature institutions in developed countries, facing limited autonomy and unique social and prioritization factors. Therefore, it is essential to consider the differences between universities in various stages when developing a sustainable university strategy. A narrative literature review methodology was utilized, involving literature search and screening, data extraction, and analysis to provide insights into several relevant models for approaching and implementing SU in emerging markets. The proposed model accentuates the “Sustainability on Campus” concept, a nexus between Education, Research, and Connecting communities with a shared interest in sustainability. It extends the university campus’s role beyond a test bed and strives to inculcate sustainable practices within every facet of the institution, encompassing global, national, regional, organizational, and individual levels. Moreover, this approach seeks to contribute significantly to the national economy as part of the institution’s third mission. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2272372 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2272372 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2272372 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2262706_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Nina Kurnia Dewi Author-X-Name-First: Nina Kurnia Author-X-Name-Last: Dewi Author-Name: Arif Imam Suroso Author-X-Name-First: Arif Imam Author-X-Name-Last: Suroso Author-Name: Idqan Fahmi Author-X-Name-First: Idqan Author-X-Name-Last: Fahmi Author-Name: Rizal Syarief Author-X-Name-First: Rizal Author-X-Name-Last: Syarief Title: The influence of women’s leadership on corporate sustainability in Indonesia Abstract: This article examined the influence of women’s leadership on corporate sustainability by mediating business competence and organizational competence. The research method was quantitative based on positivism and hypothesis testing, combining WarpPLS and the PLS-SEM technique for multivariate analysis. The research was conducted in Indonesian State-Owned Enterprises (SOEs) using a survey, namely an online census of all female leaders at the board of directors and directors’ level minus one (BoD-1) with a response rate of 73%. The characteristics of women’s leadership in Indonesian SOEs tended to be visionary-type leadership compared to organic-type leadership. They were very prominent as crucial players in the organization, built a strong relationship between the leaders and staff, and could make decisions by centralizing decision-making on the leaders. The investigation’s findings using the Structural Equation Model (SEM) revealed that organic leadership was significant for corporate sustainability, while visionary leadership was not significant. Business competence had a full mediation role in the influence of visionary leadership on corporate sustainability. In contrast, organizational competence only partially mediated the influence of organic leadership on corporate sustainability. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2262706 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2262706 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2262706 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2286673_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Ankita Jain Author-X-Name-First: Ankita Author-X-Name-Last: Jain Author-Name: Dr.Sandeep Srivastava Author-X-Name-First: Dr.Sandeep Author-X-Name-Last: Srivastava Author-Name: Abhishek Shukla Author-X-Name-First: Abhishek Author-X-Name-Last: Shukla Title: Self-control and compulsive buying behavior: The mediating role of ill-being perception Abstract: Compulsive buying is a relatively modern stereotypical disorder that interferes with our daily lives and causes serious mental and financial problems. Most studies provided information on an impulsive characteristic that causes compulsive buying and addiction, whereas a lack of studies was found on the controlling aspect of compulsive buying behavior. Using negative emotion can be the first approach for examining the relationship between self-control and propensity for compulsive purchases. The current study examined the direct influence of self-control on compulsive buying behavior (CBB) as well as the role of ill-being perception as a mediator in the relationship between self-control and CBB. An online survey was conducted to collect relevant data. A total of 639 buyers, both males and females of various ages, completed questionnaires. Correlation and mediation analysis revealed that self-control positively affected compulsive buying whereas ill-being perception negatively influences the CBB. Further, Ill-being perception had a mediating effect on self-control and CBB. The results further showed that to avoid the negative effects of compulsive buying behavior, buyers should be trained to improve self-control by inducing negative emotions related to CBB. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2286673 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2286673 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2286673 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2278243_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Shindy Dwita Nuansari Author-X-Name-First: Shindy Dwita Author-X-Name-Last: Nuansari Author-Name: Eduardus Tandelilin Author-X-Name-First: Eduardus Author-X-Name-Last: Tandelilin Author-Name: Bowo Setiyono Author-X-Name-First: Bowo Author-X-Name-Last: Setiyono Author-Name: Eddy Junarsin Author-X-Name-First: Eddy Author-X-Name-Last: Junarsin Title: Catering incentives, sentiment investor, and dividend policy in six ASEAN countries Abstract: Fundamentals alone are insufficient to explain why companies adopt a particular dividend policy. Dividend policy can also be seen from a behavioral perspective because companies serve investors who strongly prefer stocks that pay dividends, hereinafter referred to as dividend catering theory. This study employs a quantitative research design to investigate the theory of dividend catering in six ASEAN countries from 2012 to 2021. The research utilizes a dynamic panel regression approach with a Generalized Method of Moments (GMM) estimation system, drawing data from the Thomson Reuters database and The World Bank. This research produced several findings. First, we show essential differences in the dividend policies of companies across countries. Second, we find that low (high) sentiment tends to high (low) catering incentives, so companies decide to pay (not pay) dividends. Third, companies based in common-law countries exhibit a strengthened relationship between catering incentives and the likelihood of dividend payments. Our findings explain the factors that contribute to the increase and decrease of the catering dividend in the ASEAN region and contribute to the decision-making of a company’s dividend payout by considering investor sentiment, which will ultimately increase firms’ value. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2278243 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2278243 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2278243 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2282230_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Nastiti Rizky Shiyammurti Author-X-Name-First: Nastiti Rizky Author-X-Name-Last: Shiyammurti Author-Name: Bambang Tjahjadi Author-X-Name-First: Bambang Author-X-Name-Last: Tjahjadi Title: The nexus between governance elements and the green economy: Evidence from Indonesian publicly listed SOEs Abstract: The author, a lecturer in Accounting at Pasim National University, completed her undergraduate studies at Telkom University Bandung (2014) and holds a Master's degree in Accounting from Unpad Bandung (2018). She is currently pursuing a Doctorate in Accounting at Airlangga University Surabaya (2023). With expertise in management accounting and financial management, she writes extensively in Sinta and Scopus-accredited journals, focusing on financial management, performance, and reporting. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2282230 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2282230 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2282230 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2266168_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Joseph Owusu Amoah Author-X-Name-First: Joseph Owusu Author-X-Name-Last: Amoah Author-Name: Imhotep Paul Alagidede Author-X-Name-First: Imhotep Paul Author-X-Name-Last: Alagidede Author-Name: Yakubu Awudu Sare Author-X-Name-First: Yakubu Awudu Author-X-Name-Last: Sare Title: Impact of foreign direct investment on carbon emission in Sub-Saharan Africa: The mediating and moderating roles of industrialization and trade openness Abstract: Over the years, Sub-Saharan Africa (SSA) has become the pollution haven for most industrious companies around the globe due to foreign direct investment (FDI) activities. As a result, policymakers and researchers are striving to implement policies to guide the conduct of FDI since ineffective policies and strategies on FDI will increase carbon emissions in SSA. Also, integrating the mediating and moderating roles of industrialization and trade openness is yet to receive significant research attention in developing economies like SSA. Hence, this current study fills the gap in the literature and provides novel insight into FDI and carbon emissions. Taking into account the mediating and moderating roles of industrialization and trade openness. The study employed panel data comprising 30 countries in SSA from 2000 to 2022, which was used for the empirical investigation. The study utilized the common correlated effects mean group as the primary estimator and the augmented mean group as the robustness estimator. The findings affirm the need for the government in SSA to strengthen policies governing FDI to reduce carbon emission since FDI inflows positively affect carbon emission, while FDI outflows negatively affect carbon emission. Also, the mediating role results affirm the need for government restructuring policies governing industrialization to reduce carbon emissions in SSA. Lastly, the moderating findings demonstrate the need for effective policies on trade openness to reduce carbon emissions. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2266168 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2266168 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2266168 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2254023_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Abdullah Helalat Author-X-Name-First: Abdullah Author-X-Name-Last: Helalat Author-Name: Hakem Sharari Author-X-Name-First: Hakem Author-X-Name-Last: Sharari Author-Name: Rasha Qawasmeh Author-X-Name-First: Rasha Author-X-Name-Last: Qawasmeh Author-Name: Ahmed Bani-Mustafa Author-X-Name-First: Ahmed Author-X-Name-Last: Bani-Mustafa Author-Name: Zeyad Alkhazali Author-X-Name-First: Zeyad Author-X-Name-Last: Alkhazali Title: Revisiting the relationship between transformational leadership and employee psychological empowerment: A more holistic view using organisational culture Abstract: Employee psychological empowerment has become an essential determinant of overall organisational performance. This is mainly caused by business organisations competing on a very detailed level to drive their advantageous position on their competitors. Transformational leadership (i.e. idealised influence, inspirational motivation, intellectual stimulation, individual consideration) is considered as a core motivator to the predictors of employee psychological empowerment (i.e. meaning, self-determination). However, research is still scarce about how this relationship can be optimised; by whom it should be led and within which organisational environment it provides more effectiveness. This paper aims to examine the mediating role of organisational culture in the relationships between transformational leadership practices and behaviours and the level of employee psychological empowerment. To collect the research data, an online questionnaire was developed and distributed on a random sample of 600 employees from several Jordanian five-star hotels. This resulted in 201 fully answered questionnaires that were then validated and analysed using Analysis of a Moment Structures (AMOS) software. The empirical analysis has shown that transformational leadership is positively connected to employee psychological empowerment, with a significant positive mediation effect of organisational culture on the relationship between both constructs. The research concluded by explaining how organisations with the right ethics, values, beliefs, attitudes and norms provide a natural environment for transformational leaders to empower employees to perform their work duties with a sense of responsibility, autonomy, trust and confidence. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2254023 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2254023 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2254023 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2275383_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Sari Lestari Author-X-Name-First: Sari Author-X-Name-Last: Lestari Author-Name: Siti Mutmainah Author-X-Name-First: Siti Author-X-Name-Last: Mutmainah Title: Does narcissism moderate training on performance among millennial and gen z accountants at startups? Abstract: Understanding the performance of millennial and Gen Z accountants in start-ups is compelling due to their role in enhancing start-up resilience. While training can improve employee performance, concerns arise about the impact of narcissistic personalities. The research aims to uncover the narcissistic personalities of millennial and gen z accountants by moderating the effect of training on their performance. The research used quantitative methods. Data collection through questionnaires. The study involved 100 respondents obtained using purposive sampling techniques. The data were analyzed using moderated regression analysis with SPSS. The results of the research showed that training had a positive impact on the performance of millennial and gen z accountants working in start-ups. Narcissism does not exhibit significant moderation of the training effect on accounting performance at the 5% level; however, it becomes noteworthy at the 10% level and has a positive influence. These findings have implications for the study of accounting, especially in the fields of business and management. The research emphasizes the importance of training programs to improve the performance of millennial and gen z accountants in the start-up environment. The non-moderate effect of narcissistic personalities contributes to organizations not worrying too much about the effects of narcissistic personalities on training. Focusing on training as the development of wider competences is more meaningful. This research has its limitations; it only involves accountants who practice in the private sector. Further research could develop for subjects in other work environments, such as public accountants, government accountants, or even educational accountants. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2275383 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2275383 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2275383 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2253607_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Priti Bakhshi Author-X-Name-First: Priti Author-X-Name-Last: Bakhshi Author-Name: Reena Agrawal Author-X-Name-First: Reena Author-X-Name-Last: Agrawal Author-Name: Suhan Mendon Author-X-Name-First: Suhan Author-X-Name-Last: Mendon Author-Name: Ramona Birau Author-X-Name-First: Ramona Author-X-Name-Last: Birau Author-Name: Iuliana Carmen Bărbăcioru Author-X-Name-First: Iuliana Carmen Author-X-Name-Last: Bărbăcioru Title: Framework of SDG leadership among SMEs in South Asian nations-using Interpretive Structural Modelling Abstract: This research paper investigates the enablers of Sustainable Development Goals (SDG) leadership among Small and Medium Enterprises (SMEs) in South Asian nations using Interpretive Structural Modelling (ISM). The study focuses on identifying the factors that facilitate SDG leadership in SMEs, including shared vision, long-term perspective, co-creation, shared responsibility, empowering people, eco-centric values, creativity and innovation, bonding and trust, knowledge sharing, strategic adaption, and progressive culture. The research findings show that these factors are interrelated, and their integration can help SMEs to achieve sustainable development and become SDG leaders in their respective industries. The study contributes to the existing literature by providing insights into the enablers of SDG leadership among SMEs in South Asian nations and proposing a framework for their successful implementation. The proposed framework can be used as a guide for policymakers, managers, and entrepreneurs to promote sustainable development in their organizations and the region. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2253607 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2253607 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2253607 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2262671_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Edy Yulianto Author-X-Name-First: Edy Author-X-Name-Last: Yulianto Author-Name: Supriono Author-X-Name-First: Author-X-Name-Last: Supriono Title: Effect of open innovation on firm performance through type of innovation: Evidence from SMES in Malang City, East Java, Indonesia Abstract: This study investigates the effect of open innovation on firm performance through different types of innovation, namely, product, service, and process innovation. Set in the context of the small and medium enterprise (SME) sector, the study examines SME capabilities obtained from outbound and inbound knowledge flow to adopt innovation. Several studies have demonstrated that the open innovation variable and the type of innovation are some of the most important factors influencing firm performance. This study uses quantitative methods and a research sample of 107 SMEs in Malang City, East Java Province, Indonesia. The results indicate that open innovation has a positive and significant effect on product, process, and service innovation, but does not have a significant direct effect on firm performance. In addition, product innovation and process innovation do not have a significant effect on firm performance; however, service innovation does have a significant effect on firm performance. Furthermore, service innovation is able to mediate the relationship between open innovation and firm performance. The study results and their theoretical and practical implications are also discussed. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2262671 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2262671 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2262671 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2282793_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Jose Montes Author-X-Name-First: Jose Author-X-Name-Last: Montes Author-Name: Luisa Ávila Author-X-Name-First: Luisa Author-X-Name-Last: Ávila Author-Name: Dámaso Hernández Author-X-Name-First: Dámaso Author-X-Name-Last: Hernández Author-Name: Lourdes Apodaca Author-X-Name-First: Lourdes Author-X-Name-Last: Apodaca Author-Name: Solange Zamora-Bosa Author-X-Name-First: Solange Author-X-Name-Last: Zamora-Bosa Author-Name: Franklin Cordova-Buiza Author-X-Name-First: Franklin Author-X-Name-Last: Cordova-Buiza Title: Impact of entrepreneurship education on the entrepreneurial intention of university students in Latin America Abstract: The correlation between entrepreneurship education and entrepreneurial intention is neither clear nor conclusive. While some studies show a positive correlation between entrepreneurship education and entrepreneurship, others confirm contradictory results. To contribute to the understanding of the relationship between entrepreneurship education and entrepreneurial intention and to contribute to the literature on this topic in Latin America, this research aimed to determine the influence of entrepreneurship education on the entrepreneurial intention of students from five Latin American universities. The type of research is quantitative, cross-sectional, and explanatory. To carry out the study, a questionnaire was applied to 1213 students from five universities in Colombia, Ecuador, Mexico, and Peru. The sample size was determined with a probabilistic design, and the sample was collected randomly by convenience. The Chi-square test showed a p-value of 0.056 higher than 0.05. Therefore, the null hypothesis indicating that entrepreneurship education is independent of entrepreneurial intention was accepted. Practical and theoretical implications emerge from these findings. While acknowledging the importance of entrepreneurship education, it becomes apparent that supplementary mechanisms enhancing entrepreneurial intentions are essential. The absence of a definitive consensus on the connection between entrepreneurial education and intent emphasizes the need for further exploration. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2282793 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2282793 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2282793 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2287789_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Oscar Mejía-Delgado Author-X-Name-First: Oscar Author-X-Name-Last: Mejía-Delgado Author-Name: Mario R. Paredes Author-X-Name-First: Mario R. Author-X-Name-Last: Paredes Title: The role of trust in purchase intentions in collaborative consumption in emerging economies: A Colombian perspective Abstract: This study explores the role of trust in purchase intentions for collaborative consumption services in Colombia. Data were collected through an online survey (n = 233) to test the proposed conceptual model. Results confirmed the direct relationship among disposition of trust, trust in the intermediary, and trust in the service provider and, consequently, the positive relationship among these variables in relation to purchase intentions. Additionally, the disposition of trust does not directly influence purchase intentions. Practical implications for the enhancement of trust are provided. This work advances the literature on the influence of trust on collaborative consumption in emerging economies. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2287789 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2287789 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2287789 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2265606_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Atef Raoush Author-X-Name-First: Atef Author-X-Name-Last: Raoush Title: Transformational leadership impact on innovative behaviour as perceived by healthcare workers in private hospitals in Jordan Abstract: Because of globalization and the ever-changing nature of businesses, particularly healthcare organizations, leaders need to determine the most effective method for bringing change that will help the organization achieve its objectives. Understanding how to encourage followers to reach organizational goals through leadership techniques adequately has become a concern for the healthcare business. Consequently, the significance of transformational leadership can be observed in bringing about that type of change in any business and understanding how to motivate followers to reach corporate goals effectively. As a result, the main objective of this study is to determine the influence of transformational leadership on healthcare workers’ innovative behavior in Jordan’s private hospitals as perceived by healthcare workers. This research employs a cross-sectional study design involving a quantitative method of data collection. In total, 412 healthcare workers from Jordanian private hospitals were included in the sample. Using simple linear regression analysis, the research findings revealed a significant transformational leadership impact on healthcare workers’ innovative behavior; the findings highlight the importance of hospital leaders adopting a transformational leadership style, which is crucial for motivating healthcare employees to engage in innovative behavior, In addition, Hospital leaders should focus on fostering a workplace that encourages innovation, motivates staff to gain new knowledge and skills and gives them chances to transfer their knowledge and skills into practice. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2265606 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2265606 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2265606 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2262228_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name:   Achmadi Author-X-Name-First:   Author-X-Name-Last: Achmadi Author-Name:   Hendryadi Author-X-Name-First:   Author-X-Name-Last: Hendryadi Author-Name: Amelia Oktrivina Author-X-Name-First: Amelia Author-X-Name-Last: Oktrivina Title: Developing employees’ job embeddedness through workplace civility and social cohesion: The role of work overload Abstract: This study aimed to examine the relationships among workplace civility, social cohesion, and job embeddedness, and to measure the moderating effect of work overload on these relationships. Three hundred twelve respondents from various job sectors in Indonesia participated in this study. All hypotheses were examined using hierarchical multiple regression analysis using Hayes’ macro PROCESS. Workplace civility was positively and significantly related to social cohesion and employee job embeddedness. This study also found that social cohesion mediates the relationship between workplace civility and job embeddedness. Work overload was found to be a moderator in the relationship between workplace civility-job embeddedness and social cohesion-job embeddedness, such as these relationships are stronger when the work overload is low and vice versa. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2262228 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2262228 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2262228 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2247226_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Oumaima Benaguid Author-X-Name-First: Oumaima Author-X-Name-Last: Benaguid Author-Name: Hicham Sbai Author-X-Name-First: Hicham Author-X-Name-Last: Sbai Author-Name: Hicham Meghouar Author-X-Name-First: Hicham Author-X-Name-Last: Meghouar Author-Name: Oumaima Antari Author-X-Name-First: Oumaima Author-X-Name-Last: Antari Title: Board gender diversity and CSR performance: A French study Abstract: The current paper examines how gender diversity influences the corporate social responsibility (CSR) performance of French companies. Specifically, we investigate the impact of certain attributes of female directors, such as their age, education, and nationality, on CSR performance. To analyze this, we utilize the generalized method of moments (GMM) on a sample of 53 French firms listed on the SBF 120 index over the period 2008–2017. The findings reveal a positive association between the presence of women on the board and CSR performance. Furthermore, we discover that the age of female directors has a significant and positive effect on CSR performance. Additionally, the existence of a CSR committee is found to have a significant and positive influence on CSR. However, our study does not find any correlation between the education and nationality of female directors and CSR performance. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2247226 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2247226 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2247226 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2283062_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Margarida Rodrigues Author-X-Name-First: Margarida Author-X-Name-Last: Rodrigues Author-Name: Maria Do Céu Alves Author-X-Name-First: Maria Do Céu Author-X-Name-Last: Alves Author-Name: Cidália Oliveira Author-X-Name-First: Cidália Author-X-Name-Last: Oliveira Author-Name: Amélia Ferreira da Silva Author-X-Name-First: Amélia Author-X-Name-Last: Ferreira da Silva Author-Name: Rui Silva Author-X-Name-First: Rui Author-X-Name-Last: Silva Title: Is it possible for leading companies to affect the control system of their subsidiaries? Abstract: Management Control Systems (MCS) have become increasingly important for the management of subsidiaries by the parent company. In addition, MCS are influenced by the cultural and organizational axes of both parties (parent company vs. subsidiaries).Therefore, an appropriate balance between these axes is required since there are differences between the country of origin and the host country of the investment. Thus, this study explores the MCS of a subsidiary and the parent company’s influences on it through a case study supported by multiple semi-structured interviews. The results obtained show that the parent company exerts a strong influence on the MCS of the subsidiary. This assertiveness is revealed in the subsidiary’s weak operational and non-operational autonomy as a reflection of the parent company’s organisational culture (country of origin of the investment). The main contribution of this study lies in the country of origin of the parent company (Asia) and in the study of an extractive industry whose end product (tungsten) is a strategic resource for the world. Another contribution is theoretical and related to the new institutional sociology. This theory recognizes the normative and cultural issues of organizations as essential and sees management accounting practices and management control systems as the result of internal and external pressures, as well as the growing importance given to the norms, beliefs, and values of stakeholders within the organization and the organizational environment itself. The use of the Flamholtz model applied to the mining sector also fills a gap identified in the literature. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2283062 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2283062 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2283062 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2275848_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Regina Deka Sofia Author-X-Name-First: Regina Deka Author-X-Name-Last: Sofia Author-Name: Adi Zakaria Afiff Author-X-Name-First: Adi Zakaria Author-X-Name-Last: Afiff Author-Name: Daniel Tumpal Hamonangan Aruan Author-X-Name-First: Daniel Tumpal Hamonangan Author-X-Name-Last: Aruan Title: The effect of attributions and failure severity on consumer complain behaviors in sharing economy Abstract: Sharing economy has become a prominent business model that has been discussed in many previous studies, yet its consumer complaint behavior has not been sufficiently explored. Consumers’ tolerance and overly positive review toward Partners have dominated studies in post-failure evaluation and behavior. This study was conducted to examine the effects of failure attributions, i.e. locus of causality and controllability, and severity of failure on consumers’ direct and indirect complaint behavior, i.e. rating and negative word of mouth. Data were collected through a laboratory experiment with 280 participants in Indonesia. Findings revealed that at all levels of controllability and severity of failure, consumers’ intentions to give low rates were higher when failures were attributed to Platforms, while there were no differences related to intentions to engage in negative word of mouth. Results also showed the interaction of attribution of controllability and severity of failure toward consumers’ intention to give Partners low rates. These results contributed to research related to consumer complaint behavior in sharing economy, particularly negative word of mouth that still needed to be discussed adequately. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2275848 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2275848 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2275848 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2274616_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Shayuti Mohamed Adnan Author-X-Name-First: Shayuti Author-X-Name-Last: Mohamed Adnan Author-Name: Waleed M. Alahdal Author-X-Name-First: Waleed M. Author-X-Name-Last: Alahdal Author-Name: Bakhtiar Alrazi Author-X-Name-First: Bakhtiar Author-X-Name-Last: Alrazi Author-Name: Norhayati Mat Husin Author-X-Name-First: Norhayati Author-X-Name-Last: Mat Husin Title: The impact of environmental crimes and profitability on environmental disclosure in Malaysian SME sector: The role of leverage Abstract: This research investigates the intricate connections between environmental crimes, profitability, leverage, and environmental disclosure in Small and Medium Enterprises (SMEs) in Malaysia from 2014 to 2019. The study adopts legitimacy theory as its theoretical lens. This study focuses on the analysis of 116 SMEs that have been convicted by the Department of Environment (DOE) in Malaysia. The data used in this analysis includes information on environmental crimes from court cases published by the DOE, as well as company and financial attributes obtained from the Companies Commission of Malaysia. Additionally, environmental disclosure metrics were collected from corporate websites. In total, there are 696 observations included in this study. The study utilizes panel data analysis to uncover the fundamental dynamics. The results of the study indicate that companies that have been convicted of wrongdoing tend to offer limited levels of environmental disclosure on their digital platforms. It is worth noting that guilty firms that are larger and more profitable tend to demonstrate increased levels of environmental disclosure. The correlation between environmental crimes and leverage has been identified as a significant factor in driving higher levels of environmental disclosure. However, the relationship between leverage, profitability, and disclosure levels did not have a similar interactive effect. The research recognizes that environmentally prosecuted enterprises face a perceived threat to their legitimacy. However, this acknowledgement is limited to a specific time frame and focuses on selected characteristics that explain differences in environmental disclosures. The information obtained necessitates a reassessment and potential improvement of existing requirements for disclosure to include provisions that prioritize sustainability, particularly within the private sector. This research contributes to the ongoing discussion on the paradox between environmental performance and transparency by focusing on a developing nation’s context. It offers a more nuanced understanding of legitimacy theory within the specific operational environment of SMEs. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2274616 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2274616 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2274616 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2264563_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Baek Bo-Hyun Author-X-Name-First: Baek Author-X-Name-Last: Bo-Hyun Title: Using conjoint analysis for a value estimation of the consumption attributes of online performances Abstract: Since online performances are new service, consumer confusion is occurring due to the absence of a product composition strategy. Therefore, this study derived the major attributes of online performance and estimates the value of each consumption attribute. As a result, it was found that the optimal combination of online performance products transmits the genre of “ballad” from the “video streaming platform” to “no audience,” and provides “online merchandising” as an additional service. Furthermore, market segmentation using cluster analysis yielded three groups with significant differences, and optimal-performance products are proposed for each type of audience Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2264563 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2264563 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2264563 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2262371_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Prakash Singh Author-X-Name-First: Prakash Author-X-Name-Last: Singh Author-Name: Bhuvanesh Kumar Sharma Author-X-Name-First: Bhuvanesh Kumar Author-X-Name-Last: Sharma Author-Name: Lokesh Arora Author-X-Name-First: Lokesh Author-X-Name-Last: Arora Author-Name: Vimal Bhatt Author-X-Name-First: Vimal Author-X-Name-Last: Bhatt Title: Measuring social media impact on Impulse Buying Behavior Abstract: In today’s ever-evolving business landscape, understanding the shifting buying behaviors of consumers has become a formidable challenge for businesses worldwide. To navigate these changes successfully, businesses are increasingly turning to Social Networking Sites (SNS) to attract, connect with, and engage customers profitably. However, analyzing the influence of social networking sites on Impulse Buying Behavior (IBB) among customers is challenging for businesses and significant for their sustainability in the market. The main purpose of the present research work is to analyze the influence of social media on Impulse Buying Behavior (IBB) among customers in Saudi Arabia. The present quantitative study was conducted by sending a survey questionnaire to 342 Saudi Arabian consumers who are also users of social media. Data analysis was done using the PLS-SEM technique using smart PLS 4.0 software. The findings of the study suggested that Social Media Advertising (SMA) significantly influenced Impulse Buying Intention (IBI), but no effect was reported by the Social Media Community (SMC) on Impulse Buying Intention (IBI). However, the overall model explained 50 percent Impulse Buying Intention (IBI) and 33 percent Impulse Buying Behavior (IBB). The study will enable marketers, scholars, and researchers to understand the concept of Impulse buying by offering managerial implications and future research directions. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2262371 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2262371 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2262371 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2272374_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Tong (Tripp) Liu Author-X-Name-First: Tong (Tripp) Author-X-Name-Last: Liu Author-Name: Carolina Quintero Rodriguez Author-X-Name-First: Carolina Quintero Author-X-Name-Last: Rodriguez Author-Name: Wen-Chieh (Melody) Huang Author-X-Name-First: Wen-Chieh (Melody) Author-X-Name-Last: Huang Title: Measuring consumers’ dominant value perceptions to determine their purchase intention of luxury fashion consumption Abstract: This research aims to determine the Chinese millennials’ dominant value perception on their purchase intention of luxury fashion goods. A survey was used to analyse the importance of luxury values such as quality, uniqueness, self-expression, prestige, and brand image when purchasing luxury fashion handbags. Analytical hierarchy process (AHP) was performed to measure the priority of the values. The results indicate that self-expression (e.g. of self-image and aesthetic beauty) is the most dominant value for Chinese millennial participants when purchasing luxury fashion handbags, whereas the prestige value (i.e. the conspicuous presentation of a social identity) has less influence on their purchase intention. This research provides new insight into consumers’ luxury value perceptions, consumers’ luxury value priorities, and the influence of luxury values on consumers’ purchase intention toward a luxury good. This study contributes to luxury fashion businesses and product developers a better understanding of the Chinese millennial consumers’ luxury values, which can contribute to product design development and marketing strategies. This study’s results were limited to five luxury values, and further research can draw additional results by evaluating other relevant values. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2272374 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2272374 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2272374 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2281699_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Bahtiar Mohamad Author-X-Name-First: Bahtiar Author-X-Name-Last: Mohamad Author-Name: Adamu Abbas Adamu Author-X-Name-First: Adamu Abbas Author-X-Name-Last: Adamu Author-Name: Muslim Diekola Akanmu Author-X-Name-First: Muslim Diekola Author-X-Name-Last: Akanmu Title: Internal crisis communication (ICC) framework in high risk industry: A qualitative study from key informants’ perspectives Abstract: This paper investigates the antecedents and the consequences of ICC from the perspectives of the employees and validates the framework and operational definition of ICC in high-risk industry, which is yet to be identified in the past literature. Existing academic literature are used to develop the framework and conceptualizing the variables. This is followed by direct interviews with the engineers and administrative staff of the industry to confirm the antecedents and consequences of ICC. The qualitative data is analyzed using QSR Nvivo version 12.0 software while a deductive content analysis is used to classify the data using themes and keywords. The employees presented different views on high-risk industry as related to the antecedents and consequences of ICC. The findings show that the employee crisis perceptions are clearly played as a consequence of internal crisis communication in their workplace. This study further makes clarification by developing new concepts of ICC with clearer insights on the antecedents and consequences. This new development poses as blueprint to help the high-risk industries by successfully integrating the ICC framework into corporate management strategies. Also, this study revisited the concepts of ICC in a specific context and confirmed its antecedents and consequences through development of new measurements. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2281699 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2281699 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2281699 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2286003_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Emmanuel T. Denhere Author-X-Name-First: Emmanuel T. Author-X-Name-Last: Denhere Author-Name: Lovemore Chikazhe Author-X-Name-First: Lovemore Author-X-Name-Last: Chikazhe Author-Name: James Kanyepe Author-X-Name-First: James Author-X-Name-Last: Kanyepe Title: Resource allocation and supplier relationship management towards the performance of the manufacturing industry: Evidence from the paint manufacturing firms in Harare, Zimbabwe Abstract: Resource and supplier relationship management continues to play a critical role in the efficiency of the supply chain and its competitive positioning. The current study sought to establish how the paint manufacturing industry’s performance is influenced by resource allocation (finance, human, physical, and information resources) and supplier relationship management (systematic collaboration, activities programs, and review meetings) and their ultimate contribution to organizational performance. The objectives of this study were to establish the effect of resource allocation on supplier relationship management and determine how supplier relationship management influences the performance of the paint manufacturing industry. Using a simple random sampling method, data were collected from 116 employees involved in the procurement process from 30 paint manufacturing firms in Harare. A questionnaire with Likert-type questions was distributed electronically to collect the data. This study established that there is a high inadequacy of resources to support the supplier relationship management system. A greater percentage of organizations (77.5%) employ procurement staff with the necessary qualifications and experience to manage the buyer–supplier relationship. The study further revealed that some organizations (98%) within the paint manufacturing industry do not have websites for supplier interaction due to limited financial resources, thereby impacting their supplier information resources. This study contributes to the existing body of knowledge by providing new insights into the need for sufficient resource-supplier relationship management, as it greatly contributes to the performance of the paint manufacturing sector. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2286003 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2286003 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2286003 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2287786_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Amélia Brandão Author-X-Name-First: Amélia Author-X-Name-Last: Brandão Author-Name: Francisca Magalhães Author-X-Name-First: Francisca Author-X-Name-Last: Magalhães Title: Please tell me how sustainable you are, and I’ll tell you how much I value you! The impact of young consumers’ motivations on luxury fashion Abstract: This research aims to understand the impact of young consumers’ luxury motivations on their attitude towards sustainable luxury (ATSL) and the consequent impact on consumer-based brand equity (CBBE). A cross-cultural quantitative study was conducted to achieve this, and a theoretical model was analyzed through a structural equation model procedure using the partial least squares approach. The results confirm the positive impact of most luxury consumption motivations on a favorable ATSL fashion, showing that sustainability and intrinsic experiential value are the antecedents that most predict young consumers’ ATSL. Additionally, a favorable ATSL positively influences CBBE through each block. Further, a moderation analysis showed that the relationship between ATSL and two CBBE blocks (i.e. brand building block (BBB) and brand understanding block (BUB)) is positively affected by the level of luxuriousness associated with a brand. Our findings provide crucial insights for scholars and practitioners when adapting their sustainable branding strategies to this new and disruptive consumer segment to maximize their equity. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2287786 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2287786 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2287786 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2242158_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Tajneen Affnaan Saleh Author-X-Name-First: Tajneen Affnaan Author-X-Name-Last: Saleh Author-Name: Abdullah Sarwar Author-X-Name-First: Abdullah Author-X-Name-Last: Sarwar Author-Name: Nasreen Khan Author-X-Name-First: Nasreen Author-X-Name-Last: Khan Author-Name: Mosab I. Tabash Author-X-Name-First: Mosab I. Author-X-Name-Last: Tabash Author-Name: Mohammad Imtiaz Hossain Author-X-Name-First: Mohammad Imtiaz Author-X-Name-Last: Hossain Title: Does emotional exhaustion influence turnover intention among early-career employees? A moderated-mediation study on Malaysian SMEs Abstract: The aim of the present study was to investigate the relationship between early-career employees’ emotional exhaustion and turnover intention in the information technology sector. Given the scarce empirical evidence on how turnover intention and emotional exhaustion can be reduced among early-career employees, ethical leadership was investigated as a mediator in this relationship based on the Social Exchange Theory (SET). Furthermore, using the Conservation of Resource Theory (COR), this study sought to understand the moderating role of a specific organizational ethical climate (i.e. self-interest climate) in the relationships among emotional exhaustion, ethical leadership, and turnover intention. Data was collected using convenience sampling from 243 early-career employees working in small and medium enterprises in the information technology sector. The results of structural equation modeling (SEM) indicated that early-career employees’ emotional exhaustion significantly increases their turnover intention. This effect was found to be mediated by low ethical leadership and moderated by the self-interest ethical climate. However, the findings did not support the moderating effect of the self-interest ethical climate on the relationship between ethical leadership and employees’ turnover intention. This study contributes to the existing knowledge on COR and SET by incorporating the antecedents of turnover intention, which have a significant impact on employees’ decision-making regarding withdrawal. Additionally, the study addresses the underexplored topic of specific ethical climates and their effects on employees. By examining how a key antecedent of turnover intention operates within an organizational self-interest ethical climate, this paper advances our understanding of this complex phenomenon. A discussion of the study’s limitations and suggestions for future research conclude the paper. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2242158 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2242158 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2242158 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2287771_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Opeyemi Femi-Oladunni Author-X-Name-First: Opeyemi Author-X-Name-Last: Femi-Oladunni Author-Name: Pablo Ruiz-Palomino Author-X-Name-First: Pablo Author-X-Name-Last: Ruiz-Palomino Author-Name: Maria Pilar Martinez-Ruiz Author-X-Name-First: Maria Pilar Author-X-Name-Last: Martinez-Ruiz Author-Name: Israel Roberto Perez-Jimenez Author-X-Name-First: Israel Roberto Author-X-Name-Last: Perez-Jimenez Title: Food values and purchase decisions in emerging markets: Empirical evidence from Kenya Abstract: Research on consumer food value preferences has typically focused on consumers in the developed economy, with knowledge regarding food value preferences in emerging food markets being a grey spot. This study aims to fill this gap in the literature. Accordingly, the possible existence of consumer clusters in Kenya based on their appreciation of food values is analyzed. The differences in the appreciation of food values were studied considering the socio-demographic traits of 500 random consumers, for which a standardized questionnaire was used. In the empirical analysis, Spearman’s correlation test, two-step cluster analyses and logistic regressions were calculated. The results reveal variations in food value preferences between segments determined by economic and socio-environmental factors. Nutrition was the most preferred value, while environmental impact was the least preferred. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2287771 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2287771 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2287771 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2256073_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Marian Maclean Author-X-Name-First: Marian Author-X-Name-Last: Maclean Author-Name: Michael Karikari Appiah Author-X-Name-First: Michael Karikari Author-X-Name-Last: Appiah Author-Name: Joyce Francisca Addo Author-X-Name-First: Joyce Francisca Author-X-Name-Last: Addo Title: How organizational learning dimensions influence firms’ competitive strategy and performance in a lower-middle-income country: A mediation model Abstract: Organizational learning (OL) offers knowledge sharing and innovation to firms. OL is a driver of firms’ competitive advantage and performance, yet this symbiotic relationship has not been adequately explored in most developing countries. It is against this backdrop that the current study aims to develop a baseline model in the context of a low- and middle-income country to explain the extent to which OL dimensions impact firms’ competitive strategy and performance. Our article utilizes a quantitative research approach and deductive reasoning. Cross-sectional survey data have been collected from small and medium enterprises across manufacturing, hospitality, extraction, transportation, construction, and oil and gas subsectors. Our data have been analyzed using the structural equation modelling technique. The study has revealed that OL dimensions of knowledge acquisition, knowledge distribution, and knowledge interpretation have positive and significant impacts on firms’ competitive strategy and performance. Moreover, competitive strategy significantly and positively mediates the relationship between OL dimensions and firm performance. The theoretical implications of the study include the development of a baseline model to explain the extent to which OL dimensions impact firms’ competitive strategy and performance in the context of lower-middle-income countries, where such studies are largely inadequate. Practically, this study is among the very few to present contextual determinants of firm competitive strategy and performance to guide investors and business owners in attracting, retaining, and transferring knowledge in order to formulate fierce strategies. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2256073 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2256073 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2256073 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2271606_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Dominic Owusu Author-X-Name-First: Dominic Author-X-Name-Last: Owusu Author-Name: Dorcas Aba Ochil Author-X-Name-First: Dorcas Author-X-Name-Last: Aba Ochil Title: Project policy and project outcomes: The moderating role of project leadership Abstract: Ghana continues to record increasing numbers of uncompleted projects with its attendant cost overruns which are borne by the taxpayer. Several studies have sought to explain this phenomenon by exploring how project policy influences project outcomes. Though project leadership have been established to contribute to project outcomes, a study to look at how project leadership interplays between project policy and project outcome are lacking, hence the focus of this study. The current study thus uses PLS-SEM to model how project leadership interacts with project policy and project outcomes using government projects within the Cape Coast Metropolitan area. The study uses the resource-based view theory to explain the interactions among the variables. Data were collected from 97 project leaders who have worked on government projects within the Cape Coast Metropolis. The study found that project policies and transformational leadership styles enhance project outcomes. On the contrary transactional leadership style was found to adversely impact project outcomes. The study further concludes that leadership style does not moderate the relationship between project policies and project outcomes within the CCMA. It is, therefore, recommended that clear policies be formulated to guide the execution of government projects while project leaders are trained and admonished to employ the transformational leadership style to increase the success rate of government projects. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2271606 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2271606 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2271606 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2250033_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Alfina Author-X-Name-First: Author-X-Name-Last: Alfina Author-Name: Sri Hartini Author-X-Name-First: Sri Author-X-Name-Last: Hartini Author-Name: Dien Mardhiyah Author-X-Name-First: Dien Author-X-Name-Last: Mardhiyah Title: FOMO related consumer behaviour in marketing context: A systematic literature review Abstract: The number of studies on the fear of missing out (FOMO) has increased with the increasing variety of phenomena discussed. However, researchers observe that not many studies in the marketing context explore this FOMO condition in depth. The field of psychology still dominates in exploring the FOMO phenomenon. This systematic literature review analyses and synthesises developments, antecedents, and emerging responses to FOMO in a broad context of consumer behaviour. This study employs a systematic literature review, analysing 42 empirical studies from the SCOPUS and Web of Science databases. The findings indicate that FOMO is often associated with negative psychological situations. Still, without realising it when studying FOMO in the marketing context, it turns out that it gives a response that positively impacts consumption behaviour. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2250033 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2250033 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2250033 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2286668_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Maylia Pramono Sari Author-X-Name-First: Maylia Author-X-Name-Last: Pramono Sari Author-Name: Faisal Faisal Author-X-Name-First: Faisal Author-X-Name-Last: Faisal Author-Name: Puji Harto Author-X-Name-First: Puji Author-X-Name-Last: Harto Title: The determinants of higher education institutions’ (HEIs) sustainability reporting Abstract: This study analyses the relationship between sustainability performance, convention signatures, sustainability offices, sustainability research, teaching programs, student clubs, financial statements, and the extent of sustainability reporting in higher education institutions (HEIs). The sample of this study was 153 unit of analysis of 57 HEIs which are registered in the Global Reporting Initiative database during the period 2010–2020. Descriptive, content, and multivariate regression analysis were used to analyze the data and test the hypotheses. The level of sustainability performance, convention signatures, sustainability offices, sustainability research, teaching programs, student clubs, financial statements have a significant effect on the extent of sustainability reporting. Moreover, the random effect model is the best approach for estimating the model. The study contributes to a better understanding of the determinants of HEIs sustainability reporting. Several previous studies only used one theoretical lens. The originality of this research is using a metatheoretical approach, namely stakeholder and legitimacy theory. The theoretical implication of these findings is that the combination of legitimacy and stakeholder theory is able to explain more broadly the model of HEIs sustainability reporting. Policymakers such as the government and other key stakeholders can use these findings as the basis for assessing an educational institution’s sustainability performance. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2286668 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2286668 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2286668 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2264004_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Astrid Maharani Author-X-Name-First: Astrid Author-X-Name-Last: Maharani Author-Name: Dian Agustia Author-X-Name-First: Dian Author-X-Name-Last: Agustia Author-Name: Alfiyatul Qomariyah Author-X-Name-First: Alfiyatul Author-X-Name-Last: Qomariyah Title: The mediating role of green investment in political connection and carbon information disclosure: Empirical evidence in emerging stock market Abstract: This study aims to expand this research by analyzing the mediating role of green investment in the influence of political connections on carbon information disclosure. The novelty of this study is the mediation model, which refers to a combination of upper echelons theory and stakeholder theory. The sample of this study totaled 197 firm years. This study uses a sample of energy and basic materials companies listed on the Indonesia Stock Exchange from 2017 to 2021. The results of the direct effect testing indicate that political connections affect carbon information disclosure. The findings show that green investment has a significant influence on mediating political connections and carbon information disclosure. This study confirms the mediating effect of the green investment variables. These results are supported by the robustness test results, which confirm the main conclusions. This indicates that the green investment made by the company mediates the political connection between the board of directors and the carbon information in its annual report or sustainability reporting. This study contributes to the literature on the role of green investment in mediating political connections in corporate top management to increase carbon information disclosure. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2264004 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2264004 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2264004 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2287270_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Jimmy Gabriel Díaz-Cueva Author-X-Name-First: Jimmy Gabriel Author-X-Name-Last: Díaz-Cueva Author-Name: Rubén Guevara-Moncada Author-X-Name-First: Rubén Author-X-Name-Last: Guevara-Moncada Title: Management of coopetitive tensions in SMEs of the Ecuadorian agro-industrial sector: Conflicts, rivalries, and interests Abstract: The purpose of the research was to identify the sources of tensions, the factors that determine their magnitude and the circumstances that influence the management of said tensions in the context of coopetitive interactions between SMEs belonging to the agro-industrial sector of Ecuador. In the study, carried out with a qualitative approach using multiple case studies and grounded theory, 25 cases of companies belonging to the banana, cocoa, shrimp, and flowers subsectors of that country were included, in which 54 executives and 15 management experts participated strategic. The results indicate that the tensions and conflicts that occur in coopetitive relationships derive from unilateral factors associated with the organization, and from multilateral factors associated with the sector or the market. The study highlights the importance of strengthening the ability to manage tensions and conflicts that occur between companies that compete and collaborate simultaneously to increase the perceived value of the customer and the network, even in the presence of conflicts, rivalries, and divergent interests. This implies that interested parties must be able to deploy new inter-business interactions based on trust, mutual respect, and recognition of legitimate interests, with the aim of sharing resources, reducing costs, and taking advantage of new business opportunities. The novelty of the research lies in the fact that it is the first study that addresses, from an empirical perspective, the way in which the coopetitive paradox manifests itself in Ecuadorian SMEs. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2287270 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2287270 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2287270 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2260559_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Wafa Khémiri Author-X-Name-First: Wafa Author-X-Name-Last: Khémiri Author-Name: Faizah Alsulami Author-X-Name-First: Faizah Author-X-Name-Last: Alsulami Title: Corporate social responsibility disclosure and Islamic bank stability in GCC countries: Do governance practices matter? Abstract: The research on corporate social responsibility (CSR) has taken on particular importance in the current banking literature. This literature focused on the direct effect of CSR on bank performance. However, this study fills this gap by examining the relationship between CSR and Islamic bank stability (IBS). More specifically, it examined, on the one hand, the non-linear relationship between CSR and IBS and, on the other hand, the moderating effect of governance practices (Sharia supervisory board, governance structure, institutional quality) on CSR-IBS nexus. To do this, we selected a group of 43 Islamic banks operated in Gulf Cooperation Council countries over a period from 2012 to 2020. The results obtained using the System GMM method showed that there is a U-shaped relationship between CSR and IBS. Furthermore, they revealed that governance practices have a moderating effect on the relationship between CSR and IBS. Our findings indicate that the combination of corporate social responsibility and governance practices enhances IBS, but a bank risk could occur due to weak governance practices. These findings are likely to be useful for managers, policymakers, and stakeholders. Managers should prioritize CSR aligned with core objectives, enhancing reputation and stability, while a balanced approach is recommended to avoid financial risks. GCC policymakers should encourage CSR in line with national development goals, incorporating responsible practice indicators and appropriate governance standards to ensure stable operations. Stakeholders should consider a moderate level of CSR to enhance trust, returns, industry resilience and employee satisfaction, adapting the implications for sustainable banking stability. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2260559 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2260559 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2260559 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2251195_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Hassan Dauda Yahaya Author-X-Name-First: Hassan Dauda Author-X-Name-Last: Yahaya Author-Name: Gunalan Nadarajah Author-X-Name-First: Gunalan Author-X-Name-Last: Nadarajah Title: Determining key factors influencing SMEs’ performance: A systematic literature review and experts’ verification Abstract: In today’s competitive business environment, SMEs face challenges in strategic orientation, resource allocation, and adapting to market changes due to their limited size and resources, which hinders access to crucial data and insights, affecting decision-making and growth opportunities. Their innovation, learning, and entrepreneurial mindset are vital in achieving sustainable competitive advantage. To ensure their long-term success and growth, targeted government support and tailored strategies prioritising innovation and continuous learning are essential for empowering SMEs to thrive amidst intense competition. By combining these efforts, SMEs can unlock their potential and succeed in the dynamic business landscape. A systematic literature review addressed this gap, developing a comprehensive framework based on Resource Base View and Institutional Theory. The study involved identifying 469 articles from reputable databases and analysing the results using a one-sample T-test. Ultimately, 16 papers were deemed most relevant for building the conceptual framework. The findings indicate that 13 factors significantly impact a firm’s strategic orientation and performance in today’s knowledge-based and uncertain global business environment. It should be noted that other relevant factors may have been overlooked, and future research should consider a more detailed approach, such as meta-analysis, to broaden the field’s knowledge. The established framework establishes a relationship between strategic orientation and firm performance. It was developed by carefully selecting and confirming the most influential factors in SMEs’ performance literature using systematic literature review and expert verification methods. This framework has the potential to guide future research and offers valuable insights for firms aiming to enhance their strategic orientation and performance in the competitive business landscape. Overall, this study contributes to the existing body of knowledge by synthesising previous research, providing insights into theoretical and conceptual frameworks, identifying key factors influencing strategic orientation, and highlighting best practices and lessons learned. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2251195 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2251195 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2251195 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2267811_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Duc Anh Do Author-X-Name-First: Duc Author-X-Name-Last: Anh Do Author-Name: Quynh Diem Doan Author-X-Name-First: Quynh Author-X-Name-Last: Diem Doan Author-Name: Linh Khanh Vu Author-X-Name-First: Linh Author-X-Name-Last: Khanh Vu Author-Name: Thu Thi Le Author-X-Name-First: Thu Author-X-Name-Last: Thi Le Author-Name: Nguyet Minh Tran Author-X-Name-First: Nguyet Author-X-Name-Last: Minh Tran Author-Name: Giang Linh Nguyen Author-X-Name-First: Giang Author-X-Name-Last: Linh Nguyen Title: Antecedents of turnover intention among Gen z in Vietnam: The mediating role of affective commitment Abstract: Turnover intention (TI) in many countries has been widely discussed, but research on the turnover intention by Gen Z in Vietnam is still in its infancy. This study examines the role of affective commitment (AC) as a mediator in the relationship between job satisfaction (JOS), emotional exhaustion (EE), and TI. A survey dataset with 602 observations was primarily collected from major cities in Vietnam, and partial least squares structural equation modeling (PLS-SEM) was applied. The results indicate that AC is closely related to EE. Moreover, EE has a significant direct impact on TI. However, unlike previous studies, no direct relationship was found between JOS and TI for Gen Z in Vietnam. Given the increasing number of new small and medium-sized businesses in Vietnam, this study contributes significantly to helping organizations plan more rational human resource policies. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2267811 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2267811 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2267811 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2275851_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Bulbul Gupta Author-X-Name-First: Bulbul Author-X-Name-Last: Gupta Author-Name: Tabish Mufti Author-X-Name-First: Tabish Author-X-Name-Last: Mufti Author-Name: Shahab Saquib Sohail Author-X-Name-First: Shahab Saquib Author-X-Name-Last: Sohail Author-Name: Dag Øivind Madsen Author-X-Name-First: Dag Øivind Author-X-Name-Last: Madsen Title: ChatGPT: A brief narrative review Abstract: In this study, we present a brief narrative review focused on ChatGPT, a state-of-the-art conversational agent developed using OpenAI’s Generative Pretrained Transformer (GPT) framework. Distinctive for its ability to generate text of high quality in real-time, ChatGPT has emerged as a leader among artificial intelligence chatbots, garnering interest from both commercial and scholarly circles. Our review explores the technological underpinnings of ChatGPT, examines its inherent features that support its performance, and analyzes existing research on its applications and impacts across several domains. Through this assessment, we delineate ChatGPT’s strengths and limitations, offering informed recommendations for future investigations in this burgeoning research field. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2275851 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2275851 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2275851 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2256072_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Thi Dieu Anh Ho Author-X-Name-First: Thi Dieu Anh Author-X-Name-Last: Ho Author-Name: Thanh Cuong Dang Author-X-Name-First: Thanh Cuong Author-X-Name-Last: Dang Author-Name: Van Hao Tran Author-X-Name-First: Van Hao Author-X-Name-Last: Tran Author-Name: Thi Hang Trinh Author-X-Name-First: Thi Hang Author-X-Name-Last: Trinh Author-Name: Thi Thao Banh Author-X-Name-First: Thi Thao Author-X-Name-Last: Banh Title: Factors affecting collaboration in agricultural supply chain: A case study in the North Central region of Vietnam Abstract: Based on three fundamental theories, commitment-trust theory of relationship marketing, transaction cost theory, and force field theory, this study has examined the factors affecting collaboration in the agricultural supply chain in the North Central region of Vietnam by analyzing EFA, CFA, and SEM. The research results have shown that trust and commitment are two important antecedents of collaboration, and they have a positive effect on collaboration in the agricultural supply chain. Risk has a negative effect on collaboration and is explained based on the concept of understanding the nature of risk and the characteristics of the research context. The dark side of collaboration is opportunistic behavior, testing the influence of this factor and concluding that it is necessary to limit opportunistic behavior to enhance collaboration in the agricultural supply chain. It is shown that there is a difference in the level of collaboration among specific agricultural sectors in the North Central region, in which collaboration in cultivation and livestock sectors has a low level, but in aquaculture, it is higher. Similarly, contractual relationships are essential for promoting collaboration in the agricultural supply chain. From these research results, the study has proposed some practical solutions to increase collaborations in the agricultural supply chain in the North Central region of Vietnam. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2256072 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2256072 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2256072 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2281053_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Vinod Sharma Author-X-Name-First: Vinod Author-X-Name-Last: Sharma Author-Name: Manohar Kapse Author-X-Name-First: Manohar Author-X-Name-Last: Kapse Author-Name: Jeanne Poulose Author-X-Name-First: Jeanne Author-X-Name-Last: Poulose Author-Name: Yogesh Mahajan Author-X-Name-First: Yogesh Author-X-Name-Last: Mahajan Title: Robotic dining delight: Unravelling the key factors driving customer satisfaction in service robot restaurants using PLS-SEM and ML Abstract: In the past few years there has been a remarkable surge in demand for robot service restaurants. However, as both the technology and the concept of such restaurants are relatively new, there is a limited understanding of how consumers would react to this new change in the service industry. This study focuses on the key factors influencing customer satisfaction and their intention to repeat the experience by using two staged hybrid PLS-SEM and Machine Learning approaches. The finding confirms that perceived enjoyment, speed, and novelty influence customer satisfaction, whereas perceived usefulness has no influence. Additionally, the study uncovers that customer satisfaction and trust positively mediate the relationship and establish the link with repeat experience. The machine learning models (Artificial Neural Network, Support Vector Machines, Random Forest, K-Nearest Neighbors, Elastic Net) predict the intention to repeat the experience of the service robot with an overall model fit of around 57%. We also discussed several new and useful theoretical and practical implications for enhancing the customer experience during the visit to the restaurants. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2281053 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2281053 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2281053 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2274172_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Paul Hammond Author-X-Name-First: Paul Author-X-Name-Last: Hammond Author-Name: Paul Adjei Kwakwa Author-X-Name-First: Paul Adjei Author-X-Name-Last: Kwakwa Author-Name: Daniel Berko Author-X-Name-First: Daniel Author-X-Name-Last: Berko Author-Name: Edmond Amissah Author-X-Name-First: Edmond Author-X-Name-Last: Amissah Title: Taxing informal sector through modified taxation: Implementation challenges and overcoming strategies Abstract: The informal sector often poses a measurable challenge to effective domestic revenue mobilization due to its peculiar characteristics. Modified taxation, which is a form of presumptive taxation, has been identified as an innovative way of taxing the informal sector. The study examines some of the possible implementation challenges of tax reform as well as identifying mitigating strategies to overcome the challenges. The best-worst method (BWM) of multi-criteria decision-making was employed in this study. Twenty potential challenges and 12 strategies were identified from the literature. Eight experts were contacted to rank the challenges and strategies for the implementation of the modified taxation. They were made to complete an online questionnaire by rating their preferred criteria over others. A linear BWM solver was used to determine the optimal weights of each category. The perception of tax administration emerged as the best-ranked potential obstacle to the practicability of the tax policy. On the strategy side, building trust in the taxpayers is the key to successful implementation. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2274172 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2274172 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2274172 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2270809_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Lizbeth Puerta-Sierra Author-X-Name-First: Lizbeth Author-X-Name-Last: Puerta-Sierra Author-Name: Rogelio Puente-Díaz Author-X-Name-First: Rogelio Author-X-Name-Last: Puente-Díaz Author-Name: Carlos Montalvo Author-X-Name-First: Carlos Author-X-Name-Last: Montalvo Title: Behavioral determinants of HEIs researcher´s intention to collaborate with firms Abstract: The collaboration between researchers from higher education institutions and firms deserves more research efforts and knowledge about the practices that favor or hinder this essential and valuable activity. Hence, we make the claim that attitudes, social norms, and perceived control over collaboration with firms, influence the intention of researchers to collaborate or not with firms. Therefore, the aim of this study was to explore the main researchers´ attitudes, social norms, and perceived control factors affecting their intention to collaborate with firms. We collected 297 completed questionnaires from researchers that collaborated with firms. Given the exploratory design of our research, we conducted several analyses using structural equation modeling. The study revealed that the main researchers´ attitude factors were: impact on students, institutional support, and researcher-firm relationship. The main researchers´ perceived control factor was government capabilities. And, the main researchers´ social norm factor was the community. Contributions of the results were discussed. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2270809 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2270809 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2270809 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2283927_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Moyassar Al-Taie Author-X-Name-First: Moyassar Author-X-Name-Last: Al-Taie Title: Antecedents of happiness at work: The moderating role of gender Abstract: Happiness at the workplace (HAW) has received growing scrutiny in the last two decades. However, little is known about the factors that determine this central organizational phenomenon. This study investigates the relationship between organizational (high commitment human resources practices (HCHRPs); perceived organizational support (POS); and organizational respect for non-work (ORN)) and personal factors (passion for work (PFW), employee psychological capital (PsyCap), and gender), and HAW as a holistic and multidimensional construct. Data obtained from 359 university professors in the United Arab Emirates was analyzed using a (PLS/SEM) to test the research hypothesis. Findings indicate that POS, HCHRPs, PFW, and PsyCap have a significant positive relationship with HAW. However, no significant relationship between ORN and HAW was found. A PLS multi-group analysis indicated that gender was not found to ameliorate these relationships. Implications of the findings, limitations and future research are discussed. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2283927 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2283927 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2283927 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2251204_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Kai Si Author-X-Name-First: Kai Author-X-Name-Last: Si Author-Name: Tariq Jalees Author-X-Name-First: Tariq Author-X-Name-Last: Jalees Author-Name: Syed Imran Zaman Author-X-Name-First: Syed Imran Author-X-Name-Last: Zaman Author-Name: Syed Hasnain Alam Author-X-Name-First: Syed Hasnain Author-X-Name-Last: Alam Author-Name: Sherbaz Khan Author-X-Name-First: Sherbaz Author-X-Name-Last: Khan Title: The role communication, informativeness, and social presence play in the social media recruitment context of an emerging economy Abstract: Both individuals and organizations extensively use the internet and social media for communications and other purposes in the present era. The study examines the impact of social media effectiveness on informativeness and communication. It also explores the effect of informativeness and communication on the recruitment process. The study also examined the mediating roles of informativeness and communication and the moderating role of social presence. The study has focused on the banking sector of Karachi, Pakistan. The study’s enumerators distributed 450 questionnaires to the HR departments of the targeted banks and received 427 valid questionnaires. For data analysis, the study used Smart PLS version 3.2. It includes reliability, validity analyses, and generating a structural model for testing the hypotheses. The study’s results support seven hypotheses and reject one hypothesis. The study found that social media positively affect informativeness, communication, and recruitment. The study also validated the (i) mediating role of informativeness on social media effectiveness and (ii) the mediating role of communication on social media effectiveness and recruitment process. The study also supported the positive moderating roles of social presence on informativeness and the recruitment process, but it failed to support that social presence positively moderates communication and the recruitment process. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2251204 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2251204 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2251204 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2259587_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Dety Nurfadilah Author-X-Name-First: Dety Author-X-Name-Last: Nurfadilah Author-Name: Sudarmawan Samidi Author-X-Name-First: Sudarmawan Author-X-Name-Last: Samidi Author-Name: Wiwiek M Daryanto Author-X-Name-First: Wiwiek M Author-X-Name-Last: Daryanto Title: Digital readiness of Islamic rural banks in Indonesia: Lesson from the COVID-19 pandemic Abstract: The goal of this research is to investigate how various variables, including ease of use, usefulness, and social influence, competencies affect a specific phenomenon, and COVID-19 on digital readiness and examine the role of attitude as mediating variables. This study used a quantitative research method that gathers the data through questionnaires to employees at Islamic rural banks in Java Islands, Indonesia. Three hundred and seventy-eight respondents from Java and outside Java islands across Indonesia were collected and the data were analyzed by SEM-PLS. The result shows that perceived ease of use and perceived usefulness drive the attitude of employee at Islamic rural banks which also affect their readiness for digital transformation. Further, COVID-19 and competency also found to have positive effect on digital readiness. The originality of this study is to provide new perspective that COVID-19 drive the emergence of digital transformation in Islamic rural banks. Moreover, by analyzing the attitudes and competencies of employee and management, this study fills the gap to uncover the critical factors that shape the outcome of digital transformation in Islamic rural banks in Indonesia. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2259587 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2259587 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2259587 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2258621_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Kawther Methlouthi Author-X-Name-First: Kawther Author-X-Name-Last: Methlouthi Author-Name: Ayoub Nefzi Author-X-Name-First: Ayoub Author-X-Name-Last: Nefzi Title: Consumption desire among children (from 7 to 11): Role of the exposure to social media advertisements and product familiarity Abstract: This paper aims to investigate the origins and outcomes of consumer desires in children, with a specific focus on the role of individual attributes (such as age, gender, and susceptibility to peer influence), desire traits (including content and intensity), exposure to social media ads, and familiarity with desired items. This study applies a combination of qualitative and quantitative approaches. First, multi-method qualitative study was used to explore the experience of consumption desire among children (collage exercise, focus groups with children and informal surveys with the parents of interviewed children). Subsequently, we conducted an experimental study, surveying 267 school children (aged 7 to 11), to empirically examine how personal and desire traits influence their emotional responses and overall life satisfaction. The results strongly underscore the significant impact of child-specific attributes (age, gender, and peer influence) and desire caracteristics (content and intensity) on consequences generated by the experience of consumption desire among children. Furthermore, our research conclusively affirms the pivotal role of peer influence, familiarity with desired products, and exposure to social media ads in shaping the personal desires of children aged 7 to 11. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2258621 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2258621 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2258621 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2246745_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Eugine Tafadzwa Maziriri Author-X-Name-First: Eugine Tafadzwa Author-X-Name-Last: Maziriri Author-Name: Matilda Modjadji Mashapa Author-X-Name-First: Matilda Modjadji Author-X-Name-Last: Mashapa Author-Name: Brighton Nyagadza Author-X-Name-First: Brighton Author-X-Name-Last: Nyagadza Author-Name: Brian Mabuyana Author-X-Name-First: Brian Author-X-Name-Last: Mabuyana Title: As far as my eyes can see: Generation Y consumers’ use of virtual reality glasses to determine tourist destinations Abstract: The study focused on the intention to adopt and actual use of virtual reality (VR) glasses to determine tourist destinations amongst Generation Y in South Africa. This study considers the direct influence of perceived usefulness, perceived ease of use and perceived credibility on attitudes towards use of virtual reality glasses, intention towards use of virtual reality glasses and actual use of virtual reality glasses. In addition, the possible moderating effect of perceived performance and perceived enjoyment on the nexus between the intention and actual use of virtual reality glasses is also examined. The study used a quantitative methodology and cross-sectional research methods to collect data from 550 Generation Y consumers. Data were then analyzed using the Smart PLS 4 computer software. The results indicate that perceived usefulness and ease of use had a positive and significant impact on the attitude towards using virtual reality glasses. Perceived credibility had an insignificant impact on attitude towards use of virtual reality glasses. In addition, attitude towards use of virtual reality glasses had a positive and a significant impact on intention towards the use of virtual reality glasses. There was also a positive association between intention towards use of virtual reality glasses and the actual use of virtual reality glasses. Moreover, perceived performance and perceived enjoyment proved to be the key moderators on the connection between the intention and actual use of virtual reality glasses.Although there are many studies on the use of virtual reality in tourism, studies that have examined the factors that influence how Gen Y consumers use virtual reality glasses to choose travel destinations have several shortcomings. As a result, this study seeks to complement existing tourism-related literature, particularly in the African context. Tourism organisation marketers could spend some time exploring the potential of using virtual reality glasses to increase awareness of destinations. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2246745 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2246745 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2246745 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2268336_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Pia Heggelund Author-X-Name-First: Pia Author-X-Name-Last: Heggelund Author-Name: Mari Berg Hersdal Author-X-Name-First: Mari Author-X-Name-Last: Berg Hersdal Author-Name: John A. Hunnes Author-X-Name-First: John A. Author-X-Name-Last: Hunnes Title: Navigating the green path: The Scandinavian outdoor industry’s quest for sustainability Abstract: Unsustainable consumption and production in the textile industry pose significant environmental challenges. The outdoor industry, which is moving towards more sustainable practices, provides an opportunity to understand how firms can shift to a circular economy. This study investigates how Scandinavian outdoor industry actors contribute to sustainable business practices for the industry and consumers. The methodology involved a qualitative document analysis of websites and publicly available reports from 20 firms. The data was analyzed to assess the businesses’ motivations towards sustainability, potential for value retention, implementation of eco-innovations, and alignment with the targets of the Sustainable Development Goal (SDG) 12. Findings show only 10% of firms met SDG 12 material management targets. Although 90% adopted recycling and 95% integrated product innovation, only 10% innovated their business model. The relationship between value retention, eco-innovation, and SDG 12 is intricate and varies based on individual firm objectives, strategies, and characteristics. While product improvements are prevalent, broader sustainability requires more robust networks and clear objectives. Firms need to ensure their sustainability claims match their actions. Mature firms with substantial revenues are closer to achieving a circular model, but all companies have the potential to enhance their sustainability practices. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2268336 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2268336 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2268336 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2259607_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Abdulwahid Ahmed Hashed Author-X-Name-First: Abdulwahid Author-X-Name-Last: Ahmed Hashed Author-Name: Belal Ali Abdulraheem Ghaleb Author-X-Name-First: Belal Ali Abdulraheem Author-X-Name-Last: Ghaleb Title: Sustainability reporting and earnings manipulation in Saudi market: Does institutional ownership matter? Abstract: Consistent with the notion that sustainability reporting (also known as corporate social responsibility (CSR) reporting) signals an ethical corporate culture and high monitoring, this study seeks to determine whether sustainability reporting reduces real earnings management (REM) practices and enhances the financial reporting quality (FRQ) in the Saudi market. The study also aims to investigate whether institutional investors impact this anticipated relationship. The study used two-stage least square (2SLS) regression, focusing on a sample comprising 840 firm-year-observations of firms listed on the Saudi Stock Exchange (Tadawul) during the 2016–2021. The empirical result shows that CSR reporting mitigates REM practice in the Saudi market. It also shows a negative link between institutional ownership and REM. Further, we document that institutional ownership strengthens the CSR-REM relationship. The study’s results remain robust even after conducting sensitivity and additional tests to address endogeneity concerns. These results are important for several users of financial reporting, such as investors, other stakeholders, auditors, financial analysts and researchers interested in understanding the level of FRQ in the Saudi market. Further, it provides a clear picture for regulatory bodies in Saudi Arabia about the current CSR reporting level, FRQ and transparency in the Saudi market that expect to help them improve regulations and rules related to these issues, which, consequently, assist in achieving the vision 2030 goals. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2259607 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2259607 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2259607 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2284738_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Frank Antwi Author-X-Name-First: Frank Author-X-Name-Last: Antwi Author-Name: Yusheng Kong Author-X-Name-First: Yusheng Author-X-Name-Last: Kong Title: Investigating the impacts of digital finance technology on financial stability of the banking sector: New insights from developing market economies Abstract: This study investigates the effects of digital finance technology, i.e., mobile phones and internet usage on financial stability of the banking sector in developing market economies. We used data from 2000 to 2020 from 55 selected developing economies to examine the link between digital finance technology and financial stability. According to the empirical results from the quantile regression, mobile phone subscriptions as a proxy for digital finance technology has a negative impact on the financial stability of the chosen emerging economies. In contrast, the findings indicate that internet usage as a proxy for digital finance technology has a favorable impact on the financial stability (FS) of developing economies. Given that digital finance technology has a variety of implications on the financial stability of emerging countries, the study advises policymakers to assess current digital finance technology (internet usage and mobile phone subscription) and banking-related regulations and align them with various aspects of financial stability. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2284738 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2284738 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2284738 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2256076_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Dinh Tien Minh Author-X-Name-First: Dinh Author-X-Name-Last: Tien Minh Author-Name: Le Vu Lan Oanh Author-X-Name-First: Le Author-X-Name-Last: Vu Lan Oanh Author-Name: Nguyen Diem Quynh Author-X-Name-First: Nguyen Author-X-Name-Last: Diem Quynh Title: How gamification affects online shopping behavior: An approach with youngsters (aged 16 – 30) Abstract: Online shopping has grown in popularity over the past few years, particularly in the context of COVID-19. Gamification is also progressively emerging as an ideal means to boost motivation and encourage community engagement. This study attempts to identify the variables influencing young Vietnamese people’s willingness to adopt gamification and its impact on their buying habits in order to suggest practical solutions for business marketing initiatives. The study uses a quantitative research approach with simple random sampling (n = 230). The number of valid samples officially included in the study is 288 as a consequence of the survey results. The results suggest that the following elements significantly impact the intention to adopt gamification: favorable circumstances, effort expectations, social influence, and performance expectations. These have a 54.1 percent impact on gamification acceptance intent and a 29.6 percent impact on online shopping behavior. Finally, the study’s findings are used to make various suggestions to improve gamification’s effectiveness in marketing activities. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2256076 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2256076 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2256076 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2271243_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Rethy B. Menon Author-X-Name-First: Rethy B. Author-X-Name-Last: Menon Author-Name: Vidya D. Avadhani Author-X-Name-First: Vidya D. Author-X-Name-Last: Avadhani Author-Name: Preethy B. Menon Author-X-Name-First: Preethy B. Author-X-Name-Last: Menon Author-Name: Dayana Das Author-X-Name-First: Dayana Author-X-Name-Last: Das Title: Development of an entrepreneurship model using the design thinking approach and emotional intelligence for sustainable wellness among the young generation Abstract: Entrepreneurship is a driving force in finding a source of income for an unemployed group. Entrepreneurs should design their products/services by emotionally connecting to their customers. This study attempts to develop a model by making use of structural equation modeling techniques for integrating the design thinking approach and emotional intelligence (EI) to enhance entrepreneurial attitudes among existing and budding entrepreneurs who are in the student community which will lead to sustainable performance. The model considered the five steps of the design thinking approach empathizing, designing, ideating, prototyping, and testing. The model enables the connection between the five design thinking stages and the components of EI. Both design thinking and EI will help attain an entrepreneurial attitude, which includes components like attitude towards business startup, marketing, recording of finance, good communication, effective leadership, and problem-solving ability. The findings of the study clearly show that EI positively influences the design-thinking process among students. Design thinking mediates EI’s influence on students’ entrepreneurial attitudes. The research study has suggested a model which will be helpful for those students who have an inner calling to become emotionally strong entrepreneurs who can be the pillars for the sustainable wellness of society. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2271243 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2271243 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2271243 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2258624_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Meuthia Author-X-Name-First: Author-X-Name-Last: Meuthia Author-Name: Ratni Prima Lita Author-X-Name-First: Ratni Prima Author-X-Name-Last: Lita Author-Name: Rini Rahmahdian Author-X-Name-First: Rini Author-X-Name-Last: Rahmahdian Title: An explanatory framework of palm oil panic buying behavior in Indonesia: Do perceived scarcity and perceived price being enablers? Abstract: This study aims to analyze the main effect of perceived scarcity and perceived price on the panic buying behavior of palm oil in Indonesia. Perceived control and consumer anger also investigate as consequences of perceived scarcity. This study uses explanatory research quantitative analysis techniques with hypothesis testing. The sampling technique of non-probability sampling is done through the convenience sampling method. The sample in this study was 289 consumers of palm oil in West Sumatra, Indonesia, which were collected by distributing online questionnaires via the link of google form. SmartPLS 3.0 tests the effect between the variables analyzed on the first-order level construct. The results show that perceived scarcity does not show a significant direct effect on panic buying behavior, but it does affect perceived control and consumer anger, which in turn affect panic buying behavior. Panic buying behavior is also influenced by perceived price. Briefly, the results of this study have practical and conceptual implications which provide valuable insight for further research. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2258624 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2258624 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2258624 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2257590_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Sudarmawan Samidi Author-X-Name-First: Sudarmawan Author-X-Name-Last: Samidi Author-Name: Mohammad Syamsul Maarif Author-X-Name-First: Mohammad Syamsul Author-X-Name-Last: Maarif Author-Name: Imam Teguh Saptono Author-X-Name-First: Imam Teguh Author-X-Name-Last: Saptono Author-Name: Laily Dwi Arsyianti Author-X-Name-First: Laily Dwi Author-X-Name-Last: Arsyianti Title: Transforming talent management as a game changer for firm competitiveness of Islamic banks Abstract: Organizations have begun to realize how important talent management is for improving firm competitiveness. However, talent management is seen being uncommon in Islamic financial institutions. In addition, since Maqasid Shariah is the foundation upon which Islamic financial institutions are operated, Maqasid Shariah values must also be reflected in talent management. The study aims to examine the role of talent management (TM), Maqasid Shariah (MS), leadership, and organizational commitment (OC) in increasing the firm competitiveness of Islamic banks (IBs) in Indonesia. The study uses a quantitative approach by collecting data from 370 employees of Islamic Banks in Indonesia. The data was analyzed using Structural Equation Modeling—Partial Least Square. The finding shows that talent management has a positive impact on Maqasid Shariah, leadership, organizational commitment, while those variables also play an important role as mediating variables toward firm competitiveness. It also supports that Maqasid Shariah affect the leadership. The study provides important insight into talent management practice, particularly in the Islamic banking industry. The study also provides a reference for the management of Islamic Banks, Islamic banks practitioners, and regulatory authorities in making policies related to the talent management system to increase their competitive advantage in the disruptive era. Furthermore, academicians can use this study’s findings to build curricula for higher education institutions that would better connect with industry needs and produce qualified graduates who can compete on a global scale. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2257590 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2257590 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2257590 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2262694_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Abeer Hmoud Al-Faouri Author-X-Name-First: Abeer Hmoud Author-X-Name-Last: Al-Faouri Title: Green knowledge management and technology for organizational sustainability: The mediating role of knowledge-based leadership Abstract: In today’s business landscape, the integration of green knowledge management and technology has become a crucial element for organizations to meet the emerging expectations of environmentally-conscious consumers. This study aims at examining the impact of green knowledge management, including green knowledge acquisition, storage, sharing, application, creation, as well as technology in organizational sustainability across its economic, social, and environmental dimensions. The data for this research was collected from different industries of IT companies in Jordan operating in IT solutions and services such as the financial services with a sample size of 288 companies. The Structural equation modeling SEM was used to analyze the data. The results indicated a positive effect of green knowledge management on organizational sustainability with an estimate of 0.253 for this relationship. Furthermore, the findings suggest that knowledge-based leadership mediates the relationship between green knowledge management, technology, and organizational sustainability. The research provides useful insights and perspectives for a better understanding of this topic and offers suggestions and implications to cover the gaps in existing research. Overall, this study highlights the importance of implementing green knowledge management and technology in promoting organizational sustainability, which can lead to a competitive advantage, enhanced organizational performance, and increased stakeholder satisfaction. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2262694 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2262694 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2262694 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2285263_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Rui Dantas Author-X-Name-First: Rui Author-X-Name-Last: Dantas Author-Name: Irfan Sabir Author-X-Name-First: Irfan Author-X-Name-Last: Sabir Author-Name: José Moleiro Martins Author-X-Name-First: José Moleiro Author-X-Name-Last: Martins Author-Name: Muhammad Bilal Majid Author-X-Name-First: Muhammad Bilal Author-X-Name-Last: Majid Author-Name: Muhammad Rafiq Author-X-Name-First: Muhammad Author-X-Name-Last: Rafiq Author-Name: Jéssica Nunes Martins Author-X-Name-First: Jéssica Nunes Author-X-Name-Last: Martins Author-Name: Kanza Rana Author-X-Name-First: Kanza Author-X-Name-Last: Rana Title: Role of green and multisensory packaging in environmental sustainability: Evidence from FMCG sector of Pakistan Abstract: The primary purpose of this research is to explain the importance of a significant aspect of a sustainable environment: green packaging. Green packaging has been revealed to have an astounding effect on a sustainable environment. Misuse of carbon products negatively affects the environment and pollutes the surroundings to a great extent, for which one feasible solution is green packaging. The phenomenon has been investigated using two independent variables: green packaging and multi-sensory packaging. Consumer environmental knowledge has been used as a mediating variable, and consumer perception has been used as a moderating variable, whereas the dependent variable is ecological sustainability. Current research is quantitative, and data were collected from 302 FMCG customers through a Self-Administered questionnaire survey. The research approach was deductive, and the nature of the study was explanatory. AMOS software and the Structural Equation Modelling (SEM) technique have been used to test the proposed hypotheses. According to the study’s findings, green packaging has a significant and positive effect on environmental sustainability, while multisensory packaging has a negative impact. Consumer perception positively moderates the relationship between green packaging and ecological sustainability. At the same time, consumer environmental knowledge had no mediating effect between green packaging, multisensory packaging, and ecological sustainability. This research fills the literature gap, as few studies exist on the relationship between green packaging and environmental sustainability. The mediating and moderating model has been tested for the first time in the FMCG sector of Pakistan. This study benefits manufacturers and marketers to know the importance of green packaging to enhance a sustainable environment. FMCG companies can use reusable and recyclable materials instead of substances like Plastic and Styrofoam for Packing, which is environmentally friendly and affordable for daily usage. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2285263 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2285263 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2285263 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2282739_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Endang Saefuddin Mubarok Author-X-Name-First: Endang Saefuddin Author-X-Name-Last: Mubarok Author-Name: Budi Subarjo Author-X-Name-First: Budi Author-X-Name-Last: Subarjo Author-Name: Raihan Raihan Author-X-Name-First: Raihan Author-X-Name-Last: Raihan Author-Name: Wiwin Wiwin Author-X-Name-First: Wiwin Author-X-Name-Last: Wiwin Author-Name: Euis Bandawaty Author-X-Name-First: Euis Author-X-Name-Last: Bandawaty Title: Determinants of customer satisfaction and loyalty Waroeng Steak Restaurant in DKI Jakarta Abstract: This study aims to determine the effect of facilities, brand image, product quality, promotion, and service quality on customer satisfaction and loyalty at Waroeng Steak Restaurants in DKI Jakarta. This research design is descriptive and quantitative explanatory, with a multivariate analysis method. The research sample is 135 respondents. Data were collected with a questionnaire instrument and analyzed with a structural equation model. The results of this study concluded that; facilities have a significant effect on customer satisfaction but have no significant effect on customer loyalty, brand image has a significant effect on customer satisfaction but has no significant effect on customer loyalty; product quality has a significant effect on customer satisfaction, and customer loyalty; promotion has no significant effect on customer satisfaction and customer loyalty; service quality has a significant effect on customer satisfaction, but has no significant effect on customer loyalty and customer satisfaction has a significant effect on customer loyalty. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2282739 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2282739 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2282739 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2258615_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Rika Aprianti Author-X-Name-First: Rika Author-X-Name-Last: Aprianti Author-Name: Anis Eliyana Author-X-Name-First: Anis Author-X-Name-Last: Eliyana Author-Name: Johanes Basuki Author-X-Name-First: Johanes Author-X-Name-Last: Basuki Author-Name:   Basseng Author-X-Name-First:   Author-X-Name-Last: Basseng Author-Name:   Asropi Author-X-Name-First:   Author-X-Name-Last: Asropi Author-Name: Rachmawati Dewi Anggraini Author-X-Name-First: Rachmawati Dewi Author-X-Name-Last: Anggraini Author-Name: Ariesta Alif Syania Author-X-Name-First: Ariesta Alif Author-X-Name-Last: Syania Author-Name: Zaleha Yazid Author-X-Name-First: Zaleha Author-X-Name-Last: Yazid Title: Organizational citizenship behavior among prison managers: An empirical study in Indonesian Nusakambangan correctional institutions Abstract: This study examines the influence of perceived organizational support on middle manager perceptions by demonstrating that the organization values their well-being, causing them to contribute to organizational growth. This study also tries to explain how psychological capital mediates the impact of perceived organizational support on organizational citizenship behavior among middle managers at the Indonesian Nusakambangan correctional institution. Data is collected from 76 middle managers and analyzed using Partial Least Square—Structural Equation Modeling. The test results indicate a significant influence between perceived organizational support on organizational citizenship behavior and psychological capital and psychological capital on organizational citizenship behavior. The test results also show that psychological capital can mediate perceived organizational support for organizational citizenship behavior. Correctional institutions should be prepared for a variety of situations that are prone to security disruptions. The middle managers and all other team members must be confident that all work activities will go according to plan. This study implies that belief or trust may develop effectively when an organization recognizes employees’ contributions to long-term difficulties to achieve all necessary alternative answers. The study highlights the importance of psychological capital as a direct effect or mediator that drives middle managers towards positive and better mental health, specifically in a volatile organization like a correctional institution. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2258615 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2258615 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2258615 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2286687_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Supaporn Chai-Arayalert Author-X-Name-First: Supaporn Author-X-Name-Last: Chai-Arayalert Author-Name: Ketsaraporn Suttapong Author-X-Name-First: Ketsaraporn Author-X-Name-Last: Suttapong Author-Name: Surin Chumkaew Author-X-Name-First: Surin Author-X-Name-Last: Chumkaew Title: Design of digital environments to enhance handicraft co-learning experiences Abstract: This research aimed to develop a digital platform that efficiently utilizes co-learning experiences between consumers and producers and to foster the preservation of local handicrafts in a manner that is both sustainable and economically feasible. This platform combines the co-design method with Kolb’s experiential learning model, with a specific emphasis on improving the self-design process of local handicrafts. The research and development (R&D) methodology involves a systematic approach to addressing stakeholder needs through feedback and iteration, ensuring the final system is tailored to their specific objectives. The evaluation of the platform indicates that participants were highly satisfied with its performance. The platform facilitates extensive opportunities for collaborative participation and the exchange of knowledge, allowing participants to gain a comprehensive understanding of the processes involved in handicraft design. This research contributes to combining a virtual environment with a co-design process and Kolb’s experiential learning model. The research contributes to the possibility of expansion of local crafts and the preservation of traditional workmanship, which can be achieved through collaboration between local artisans and global consumers. Encouraging consumer involvement in collaborating with the handicraft community has the potential to provide new product designs for markets, thereby boosting economies. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2286687 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2286687 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2286687 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2276555_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Jamaliah Abdul Majid Author-X-Name-First: Jamaliah Author-X-Name-Last: Abdul Majid Author-Name: Noriah Che Adam Author-X-Name-First: Noriah Author-X-Name-Last: Che Adam Author-Name: Norbaya Ab Rahim Author-X-Name-First: Norbaya Author-X-Name-Last: Ab Rahim Author-Name: Razita Razak Author-X-Name-First: Razita Author-X-Name-Last: Razak Title: CEO power, regulatory pressures, and carbon emissions: An emerging market perspective Abstract: This study examines whether powerful CEOs and the strength of the regulatory pressures influence firms’ decisions to disclose their carbon emissions. Powerful CEOs are examined in three dimensions, i.e. CEO ownership power, CEO structural power, and CEO expert power. Focusing on firms listed on Bursa Malaysia and employing logistic regression models with clustered standard errors, the results show a negative association between CEO ownership power, measured in terms of ownership interest, and firms’ decisions to disclose carbon emissions. These results align with the findings of prior studies and provide support for agency theory, suggesting that entrenchment effects occur when CEOs own large ownership interest in the firms, thus adversely impacting carbon disclosure decisions. The results also show a positive association between the strength of the regulatory pressures and carbon disclosure decisions, supporting the institutional theory prediction that firms respond to external pressures by adjusting their organizational structure. These inferences are robust to additional sensitivity analyses, including the Heckman’s (1979) selection bias correction, alternative specifications of the ownership interests, and validation of the regulatory pressures. The results demonstrate that an indirect pressure exerted by Bursa Malaysia through the adoption of mandatory sustainability reporting has a positive impact on carbon disclosure. To further enhance carbon emissions reporting, it is timely for regulators to consider implementing direct measures, such as mandatory GHG reporting, to address associated challenges. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2276555 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2276555 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2276555 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2282750_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Mathew E. Egu Author-X-Name-First: Mathew E. Author-X-Name-Last: Egu Author-Name: Evelyn G. Chiloane-Tsoka Author-X-Name-First: Evelyn G. Author-X-Name-Last: Chiloane-Tsoka Title: Does listing on the JSE’S Altx improve the performance of small and medium-sized enterprises? Abstract: Small and medium enterprises (SMEs) serve as pivotal drivers of global economic growth, a consensus reiterated by influential scholars. Yet, a critical challenge impeding their progress is the limited access to capital financing, hampering the expansion prospects of countless small businesses worldwide. In South Africa, this dilemma is especially pronounced, with many SMEs either struggling or shuttering due to financial constraints. The Johannesburg Stock Exchange (JSE) devised a solution: The Alternative Exchange (AltX), a dedicated platform designed to ease capital financing for SMEs and boost their growth. In this study, we used secondary data obtained from the lower bourse, as well as other relevant databases for the period 2003 to 2019 to ascertain its impact on SME performance. Eviews 12 statistical software package was used to carry out an Ordinary Linear Regression (OLS) empirical analysis. We find that SME listing positively influences small business performance in South Africa. Furthermore, these listed firms’ continued expansion is propelling them to become larger enterprises within a remarkably short span, transcending national borders. Our results robustly affirm a positive correlation between AltX listing, market capitalization, revenue, their Broad-Based Black Economic Empowerment (B-BBEE) score, Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA), and improved SME performance. Moreover, this contributes to the existing literature by empirically proving that the boost in SME performance aligns with heightened GDP growth, suggesting a symbiotic relationship between the two. We recommend that policymakers should offer incentive schemes to enhance their performance given its impact on sustainable national growth and development. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2282750 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2282750 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2282750 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2281050_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Amol S. Dhaigude Author-X-Name-First: Amol S. Author-X-Name-Last: Dhaigude Author-Name: Archit Vinod Tapar Author-X-Name-First: Archit Author-X-Name-Last: Vinod Tapar Author-Name: Mohammad Shameem Jawed Author-X-Name-First: Mohammad Author-X-Name-Last: Shameem Jawed Author-Name: Giridhar B Kamath Author-X-Name-First: Giridhar B Author-X-Name-Last: Kamath Title: Is perceived value enough to create loyalty for m-wallets? Exploring the role of trust and satisfaction Abstract: This study explores the role of perceived customer value and loyalty relationships in mobile wallet (M-wallet). The study further investigates trust and satisfaction as drivers of loyalty and examines the role of trust in the traditional value-satisfaction-loyalty relationship. A total of 214 responses from M-wallet users were captured using a structured questionnaire in a cross-sectional survey design. The data collected was analyzed with the help of structural equation modeling. Trust and satisfaction in M-wallet are both found to be mediating the perceived customer value and loyalty relationship. Furthermore, results also confirm the sequential mediation impact of trust and satisfaction between the perceived customer value and loyalty relationship. The findings help practitioners in tailoring their customer relationship strategies to promote M-wallet loyalty. Finally, this study recommends that managers should emphasize leveraging trust and satisfaction to shape loyalty in addition to customer value. They should focus on initiatives to win trust, satisfy the customers, and enhance long-term customer relationships. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2281050 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2281050 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2281050 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2256083_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Ibtisam Al Abri Author-X-Name-First: Ibtisam Author-X-Name-Last: Al Abri Author-Name: Omar Al Hinai Author-X-Name-First: Omar Author-X-Name-Last: Al Hinai Author-Name: Sara Al Raisi Author-X-Name-First: Sara Author-X-Name-Last: Al Raisi Author-Name: Abdullah Al Harrasi Author-X-Name-First: Abdullah Author-X-Name-Last: Al Harrasi Author-Name: Zeyana Al Jabri Author-X-Name-First: Zeyana Author-X-Name-Last: Al Jabri Author-Name: Maryam Al Maskari Author-X-Name-First: Maryam Author-X-Name-Last: Al Maskari Title: Economic growth and the demand for foreign labor in the oil-exporting and labor-importing states of the Arab Gulf: Case of Oman Abstract: Despite the generally swift economic growth in the Arab Gulf countries, they still face a national problem with the unemployment of nationals. Given the relatively large inflow of foreign labor across these countries, it is essential to study the association between foreign labor and economic growth in the short and long terms. This paper examines the relationship between economic growth and demand for labor in Oman, considering separately skilled and unskilled labor as well as hydrocarbon GDP and nonhydrocarbon GDP. Additionally, the study conducts formal tests to determine the direction of short-term and long-term Granger causality among all variables, at both aggregated and disaggregated levels. A total of 18 Auto-Regressive Distributed Lag (ARDL) models are applied to examine these relationships. In the long term, results indicate that both skilled and unskilled labor have a positive effect on GDP. However, these relationships are negative in the short term due to adjustment to a new country and productivity reasons. Moreover, it is found that once economic conditions flourish, there is an increased demand for skilled and unskilled expatriate labor. When looking at non-oil activities, a positive relationship between nonhydrocarbon GDP and total expatriate labor is evident. Specifically, the relationships between nonhydrocarbon GDP and unskilled expatriate labor are highly significant indicating a bidirectional relationship. Ultimately, such verdicts provide an insightful guide to policymakers in Oman and the Arab Gulf countries on labor market correlations and dynamics so as to initiate effective labor market reforms and promote jobs for nationals. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2256083 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2256083 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2256083 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2259579_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Mehtab Alam Author-X-Name-First: Mehtab Author-X-Name-Last: Alam Author-Name: Mudiarasan Kuppusamy Author-X-Name-First: Mudiarasan Author-X-Name-Last: Kuppusamy Author-Name: Puvaneswaran Kunasekaran Author-X-Name-First: Puvaneswaran Author-X-Name-Last: Kunasekaran Title: The role of destination management in mediating the determinants of CyberjayaTourism image branding Abstract: The purpose of this research is to provide Butler’s tourism lifecycle model and destination management role for tourism image branding which is a missing feature in recent destination management research. It is to provide determinants of tourism destination management for branding Cyberjaya city of Malaysia as a tourist site. A quantitative research methodology using SPSS 19 and PLS-SEM 4 is employed to examine and investigate the opportunities supporting the destination’s image. Results show a significant contribution of destination management determinants for image branding, where Cyberjaya city has the potential to become a destination city. The determinant of branding from exploration to rejuvenation of destination requires the personal satisfaction of tourists through the quality of accommodation, perception of beauty and managing destination infrastructure. The valuable research is to guide tourism managers to use Cyberjaya as a tourism destination city. This is to offer the travelers to visit and consider the city of Cyberjaya as their choice of stay. The Butler tourism lifecycle model is extended with this research on tourism destinations use for image branding. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2259579 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2259579 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2259579 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2207685_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Dong Siwei Author-X-Name-First: Dong Author-X-Name-Last: Siwei Author-Name: Wongvanichtawee Chalermkiat Author-X-Name-First: Wongvanichtawee Author-X-Name-Last: Chalermkiat Title: An analysis on the relationship between ESG information disclosure and enterprise value: A case of listed companies in the energy industry in China Abstract: This study examines the relationship between environment, social responsibility, and governance (ESG) information disclosure and firms’ value. It also investigates how debt cost is the mediate variable between the ESG and firms’ value. The content analysis supported sustainability development theory, stakeholder theory, and the double carbon target in China. The multiple linear regression is used to examine the relationships for a sample of 94 firm 4-year observations listed in the GICS energy industry during 2018–2021 in China. The results show that ESG is significantly positively associated with firms’ value. Nevertheless, debt cost is negatively and significantly related to ESG. More importantly, the results show that debt cost mediates ESG firms’ value relationship. Further, when the sample is split into state-owned and non-state-owned firms, the ESG- firms’ value significant positive relationship is evident only in the latter, corroborating the mediate role of the debt cost in China. This study contributes to the literature on ESG, debt cost, and firms’ value by offering evidence for the mediating role of debt cost on the ESG firms’ value relationship, supporting the view that non-state-owned firms are more sensitive. Regulators and stakeholders should be aware of the potential effect of engagement in ESG reporting and the benefits of having a low cost of debt on firms’ value. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2207685 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2207685 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2207685 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2279380_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Anita Talaja Author-X-Name-First: Anita Author-X-Name-Last: Talaja Author-Name: Vlatka Škokić Author-X-Name-First: Vlatka Author-X-Name-Last: Škokić Author-Name: Nikol Mise Author-X-Name-First: Nikol Author-X-Name-Last: Mise Title: Organizational change capability and ambidexterity: The mediating role of innovativeness and responsiveness Abstract: This study aims to investigate whether organizational change capability (OCC) enables firms’ ambidexterity (explorative innovativeness and exploitative responsiveness) and results in above-average performance. Besides testing whether ambidexterity is possible, the study also investigates how it can be achieved by testing the role of mediators in the relationship between OCC and a firm’s performance. The study surveyed suppliers of a large Croatian firm from the construction industry. A total of 160 usable surveys were collected and data analysis was conducted using partial least squares structural equation modeling. Our study confirms the positive effect of OCC on a firm’s responsiveness and innovativeness, while also demonstrating that OCC has a positive impact on a firm’s performance. In addition, the results empirically show for the first time that OCC and innovativeness have a positive impact on a firm’s responsiveness. This study contributes to the understanding of the OCC construct by linking it to ambidexterity and investigating the role of mediators in the relationship between OCC and a firm’s performance. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2279380 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2279380 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2279380 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2250264_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Masimba Elvis Manyangara Author-X-Name-First: Masimba Elvis Author-X-Name-Last: Manyangara Author-Name: Charles Makanyeza Author-X-Name-First: Charles Author-X-Name-Last: Makanyeza Author-Name: Zororo Muranda Author-X-Name-First: Zororo Author-X-Name-Last: Muranda Title: The effect of service quality on revisit intention: The mediating role of destination image Abstract: The study investigates the effect of service quality on revisit intention and the mediating role of destination image. Data were gathered from tourists who visited ZimParks tourist destinations (n = 400) using structured questionnaires. The study adopted a cross-sectional survey. Findings show that service quality positively influences revisit intention. Service quality is found to have a positive impact on destination image. Findings also reveal that destination image significantly impacts revisit intention. Destination image was found to mediate the effect of service quality on revisit intention. The findings contribute to the existing body of tourism and marketing literature. Destination Management Companies (DMCs) are advised to consider service quality and destination image when developing strategies to improve tourist revisit intention. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2250264 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2250264 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2250264 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2276944_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Lisana B. Martinez Author-X-Name-First: Lisana B. Author-X-Name-Last: Martinez Author-Name: Valeria Scherger Author-X-Name-First: Valeria Author-X-Name-Last: Scherger Author-Name: Sofía Orazi Author-X-Name-First: Sofía Author-X-Name-Last: Orazi Title: Post-pandemic performance of micro, small and medium-sized enterprises: A Self-organizing Maps application Abstract: This paper examines the post-pandemic performance of micro, small, and medium-sized firms using Self-Organizing Maps (SOMs), a type of Artificial Neural Network that groups patterns based on their similarities. The goal is to identify the key characteristics that enable firms to face market changes and overcome the effects of the global COVID-19 pandemic crisis. Considering business failure theory, a set of critical factors (including internal production processes, firm age, number of employees, resilience, financial resources, commercial strategies, management, and the impact of external factors) is used to assess the performance of Argentinian firms. The study categorizes these firms into four clusters based on their patterns. The results reveal a trade-off between a firm’s age and its number of employees, confirming that younger firms with fewer employees, limited financial resources, relatively weaker management, internal production process issues, and lower resilience tend to perform poorly, despite facing fewer impact of external factors. Consequently, the findings emphasize the significance of internal fundamentals and resilience in achieving success or avoiding failure. This highlights the effectiveness of SOM as a tool to visualize the characteristics that lead to successful paths and the survival of firms. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2276944 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2276944 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2276944 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2277481_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Ngoc Bao Dinh Author-X-Name-First: Ngoc Bao Author-X-Name-Last: Dinh Author-Name: Hy Nguyen Song Tran Author-X-Name-First: Hy Nguyen Song Author-X-Name-Last: Tran Title: Stock liquidity and stock price crash risk: Evidence from Vietnam Abstract: This research examines whether stock liquidity affects the crash risk of stock price for companies listed on the Vietnamese stock market. Using a comprehensive dataset encompassing all stocks listed on the Ho Chi Minh Stock Exchange (HOSE) and the Hanoi Stock Exchange (HNX) from 2010 to 2022, we find that stock liquidity has a negative impact on stock price crash risk. Our findings are consistent with governance theory, which considers stock liquidity as a governance mechanism to discipline managers for hiding negative information, that could lead to stock price crashes. To the best of our knowledge, our paper is one of the initial studies to provide evidence regarding the impact of stock liquidity on stock price crash risk in the context of Vietnam. Thus, this study significantly contributes to the research literature on stock liquidity and crash risk in emerging markets. Furthermore, this research provides valuable insights for policymakers, authorities, managers, and investors, offering potential strategies for managing the crash risk of stock price. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2277481 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2277481 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2277481 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2269779_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: The Editors Title: Correction Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2269779 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2269779 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2269779 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2284442_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Sahat Aditua Fandhitya Silalahi Author-X-Name-First: Sahat Aditua Fandhitya Author-X-Name-Last: Silalahi Author-Name: Akhmad Junaidi Author-X-Name-First: Akhmad Author-X-Name-Last: Junaidi Author-Name: Lokot Zein Nasution Author-X-Name-First: Lokot Zein Author-X-Name-Last: Nasution Author-Name: Agung Sutoto Author-X-Name-First: Agung Author-X-Name-Last: Sutoto Author-Name: Adi Suryo Hutomo Author-X-Name-First: Adi Suryo Author-X-Name-Last: Hutomo Author-Name: Joko Sutrisno Author-X-Name-First: Joko Author-X-Name-Last: Sutrisno Author-Name: Amos Lukas Author-X-Name-First: Amos Author-X-Name-Last: Lukas Author-Name: Josep Ginting Author-X-Name-First: Josep Author-X-Name-Last: Ginting Author-Name: Suripto Suripto Author-X-Name-First: Suripto Author-X-Name-Last: Suripto Author-Name: Resanti Lestari Author-X-Name-First: Resanti Author-X-Name-Last: Lestari Title: Grit and business survivability among small business during the COVID-19 pandemic: The moderating role of servant leadership Abstract: The Covid −19 pandemic has caused businesses to experience a sharp revenue decline due to lockdown policies. It takes resilience and effective leadership to steer businesses through this period of uncertainties. This paper examines how servant leadership (SL) moderates the relationship between grit facets (comprising of the perseverance of effort (PE) and the consistency of interest (CI) among Small and Medium Enterprises (SMEs) business survival (BS) during the COVID-19 pandemic. This study employed a cross-sectional survey method with a purposive sampling method toward employees from 425 SMEs located in West Java, the province hosting Indonesia’s highest number of SMEs. The questionnaire items were adapted from previous studies to encompass the variables in question effectively. The partial least square was employed in data analysis, revealing that PE positively affects BS (p = 0.012). The SL approach also strengthens the positive influence of PE on SME BS (p = 0.018). Theoretically, this study contributes to filling the gaps in the entrepreneurship literature involving grit and leadership types (in this context, servant leadership). Specifically, the results demonstrate how SL strengthens the grit characteristics in fostering SMEs” resilience during crises. On the practical front, the findings provide insights for entrepreneurs to utilize the SL approach to enhance the SMEs” resilience during the crisis. Additionally, the results offer policy recommendations to the Government to foster the development of SL and grit character among SMEs. This approach produces longer-lasting impacts and decreases reliance on governmental aid. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2284442 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2284442 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2284442 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2278834_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Nahla Abdulrahman Mohammed Raweh Author-X-Name-First: Nahla Abdulrahman Mohammed Author-X-Name-Last: Raweh Author-Name: Abdulwahid Ahmed Hashed Abdullah Author-X-Name-First: Abdulwahid Ahmed Hashed Author-X-Name-Last: Abdullah Title: Outsourced internal audit function and audit report timeliness in an emerging economy: The moderating effect of client-specific expertise Abstract: Motivated by the increasing interest of auditing regulators, organizations, and researchers in outsourced internal audit function (OIAF), this paper examines how outsourced IAF provider is connected with timely audit reporting, and particularly explores the moderating influence of client-specific expertise on the relationship between outsourced IAF provider and audit report timeliness. A sample of Omani-listed firms over the period 2013–2019 and pooled regression analysis with robust standard errors are utilized. The findings reveal that the external IAF provider is slightly related to reduced delay in the audit report. In particular, the reduction is more pronounced when the external IAF provider has client-specific expertise and increases audit timeliness. These results are robust after conducting a sensitivity analysis. This paper presents the importance of outsourced IAF providers, particularly those with clients’ expertise, in supporting the best practices of external audits and timely reporting. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2278834 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2278834 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2278834 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2288381_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Boy Bayu Idisondjaja Author-X-Name-First: Boy Bayu Author-X-Name-Last: Idisondjaja Author-Name: Sari Wahyuni Author-X-Name-First: Sari Author-X-Name-Last: Wahyuni Author-Name: Harris Turino Author-X-Name-First: Harris Author-X-Name-Last: Turino Title: The role of resource structuring, marketing, and networking capabilities in forming DMO orchestration capability toward sustainable value creation Abstract: The study investigates the formation of Destination Management Organization (DMO) orchestration capability under the influence of environmental forces to achieve sustainable value creation. The study suggests that the DMO’s orchestration capabilities, encompassing resource structuring, marketing, and networking capability, significantly influence the achievement of sustainable value creation as a strategic destination performance. Networking capability, in particular, plays a vital role as a mediator in this process. Social-cultural preservation becomes the primary concern of DMOs in their efforts to attain sustainable value creation. Notably, environmental forces significantly affect destination orchestration capabilities, except for marketing capability, which the unprecedented research context may influence. The study surveyed respondents who are top management executives of DMOs, encompassing 153 DMOs from various destinations in Indonesia. The novel findings of this study empirically establish that integrating three core capabilities—resource structuring, marketing, and networking—shapes the orchestration capabilities of Destination Management Organizations (DMOs) in response to environmental pressures. It extends and enhances our understanding of the determinants of destination management that lead to the strategic performance goal of sustainable value creation. From a managerial standpoint, the role of a destination organization’s manager is pivotal in the comprehensive development and shaping of the three pillars of orchestration capability. Mere mastery and practice of one of these pillars, or the neglect of any, amplify the risk of failing to attain the desired sustainable value creation. The research context in Indonesia, as a developing country with a noteworthy surge in the tourism sector, lends significant relevance to this study. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2288381 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2288381 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2288381 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2275364_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Terje Berntsen Author-X-Name-First: Terje Author-X-Name-Last: Berntsen Author-Name: Tor Helge Aas Author-X-Name-First: Tor Helge Author-X-Name-Last: Aas Author-Name: John Arngrim Hunnes Author-X-Name-First: John Arngrim Author-X-Name-Last: Hunnes Title: Balancing contradictory demands during the transition to a business model portfolio for sustainability Abstract: While many firms manage multiple business models concurrently, little is known about how they successfully transition to a portfolio of business models and even less about how this process unfolds in the context of sustainability. In this qualitative in-depth case study, we focus on the transition from a single business model to a portfolio that includes novel sustainable business models and study how an organization manages contradicting demands during this process. Our findings suggest that the transition is a dynamic and iterative transformation process whereby managers navigate contradictory demands by using specific balancing mechanisms, which we identified as bridging and segmenting. We propose a novel model explaining the transition process and offer an understanding of how transitions towards sustainable business models can be navigated and potentially accelerated. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2275364 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2275364 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2275364 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2265090_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: The Editors Title: Correction Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2265090 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2265090 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2265090 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2275366_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Heng Luo Author-X-Name-First: Heng Author-X-Name-Last: Luo Author-Name: Fakarudin Kamarudin Author-X-Name-First: Fakarudin Author-X-Name-Last: Kamarudin Author-Name: Normaziah Mohd Nor Author-X-Name-First: Normaziah Author-X-Name-Last: Mohd Nor Title: ICT and the dual banking efficiency nexus: A cross-country analysis with country governance moderation in GCC countries Abstract: Our study investigates the influence of information and communication technology (ICT) applications at the national level on the efficiency of Islamic banks (IBs) and conventional banks (CBs) operating in Gulf Cooperation Council (GCC) countries. We analyze data collected from both CBs and IBs in GCC countries over the period spanning from 2006 to 2021. Specifically, ICT in this context refers to the extent to which ICT is applied on a national scale, encompassing activities both within and outside the banking sector. In our basic regression, we observe that ICT negatively impacts both types of bank efficiency, with the effect varying depending on the type of bank. Notably, the coefficient of IBs is slightly higher than that of CBs. Country governance (GC) moderates the negative effect of ICT on both types of bank efficiency. Additional robustness tests indicate that ICT is negatively related to both types of bank efficiency. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2275366 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2275366 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2275366 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2275867_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Zaimah Abdullah Author-X-Name-First: Zaimah Author-X-Name-Last: Abdullah Author-Name: Sumaia Ayesh Qaderi Author-X-Name-First: Sumaia Ayesh Author-X-Name-Last: Qaderi Author-Name: Arifatul Husna Binti Mohd Ariff Author-X-Name-First: Arifatul Husna Author-X-Name-Last: Binti Mohd Ariff Author-Name: Sitraselvi Chandren Author-X-Name-First: Sitraselvi Author-X-Name-Last: Chandren Author-Name: Rohaida Abdul Latif Author-X-Name-First: Rohaida Author-X-Name-Last: Abdul Latif Title: CEO, CFO, and board attributes’ effect on fair value agriculture disclosure Abstract: This study analyzed the current practice of Malaysian agricultural companies in disclosing their biological assets by examining the effect of chief executive officer (CEO), chief financial officer (CFO), and board attributes on fair value agriculture disclosure (FVAD), consequently proposing a standardized fair value disclosure model that could help agricultural companies to improve their FVAD. Based on disclosure paragraphs in MFRS 141 Agriculture, a comprehensive FVAD index was developed using the content analysis technique. Utilizing data from 84 firm-year observations for agricultural companies listed on the Bursa Malaysia from 2017 to 2019, regression analysis was performed to test the relationship of FVAD with the attributes of the CEO and CFO, and board characteristics. The regression results provided evidence of positive associations between FVAD and CEO educational background, CFO tenure, board size, and board independence. These results constitute important empirical inputs of a positive association between top executives’ management attributes and accounting disclosure. Both CEO and CFO age were found to associate negatively with FVAD, and CEO tenure was found not to significantly affect FVAD. The findings from this study could shed some light on implementation in terms of corporate governance on the appointment of top management. To the best of our knowledge, this is one of the first studies to investigate the impact of CEO, CFO, and board characteristics on FVAD, particularly in Malaysia. It has also established a comprehensive index for measuring FVAD. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2275867 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2275867 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2275867 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2265091_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Junaidi Junaidi Author-X-Name-First: Junaidi Author-X-Name-Last: Junaidi Author-Name: Suhardi M. Anwar Author-X-Name-First: Suhardi M. Author-X-Name-Last: Anwar Author-Name: Sahrir Sahrir Author-X-Name-First: Sahrir Author-X-Name-Last: Sahrir Title: The role of religion and social capital on entrepreneurship self-efficacy and motivation among students in Indonesia Abstract: The number on unemployment among developing countries need to be solution among education stakeholders. Some scholar offered some solutions; however, religion and social capital is still need to confirm on social and business context among students. This research investigates how religiosity influences students structural, cognitive, and relational social capital, which subsequently influences entrepreneurship self-efficacy and entrepreneurship motivation. The sample consists of 825 participants were invited in this study. Structural equation modelling (SEM) was used to examine the research hypotheses. Religion has a positive role in influencing students social capital. The association between religiosity and students entrepreneurship self-efficacy and entrepreneurship motivation is also partially mediated by structural, cognitive, and relational social social capital. Only Indonesian Muslim students were included in this study. Future research is therefore required to examine cross-regional, cultural, demographic, and religious factors. Education stakeholders must develop students spirituality and social capital to foster fruitful engagement and communication. They must also educate from both a business and academic standpoint. The social capital and social cognitive theories are strengthened by this study. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2265091 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2265091 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2265091 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2288692_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Niti Rattanaprichavej Author-X-Name-First: Niti Author-X-Name-Last: Rattanaprichavej Title: Decision-making process towards real estate agents, landlords, and expatriate tenants’ criteria with perspective from principal-agent theory Abstract: This study aims to analyse the details of the stages in the decision-making process of real estate agents to reconcile the landlords and expatriate tenants’ criteria and to explain these relationships with the principal-agent theory. Using a qualitative approach, the research engaged in semi-structured, in-depth interviews with 30 agents actively working in real estate agencies with foreign tenants as their target market. The findings of this research showed significant results about the unique reasons and criteria regarding the decision-making processes of each party. Additionally, it also highlighted the strategies used in addressing the various needs of these parties. These strategies included having a variety of property options available, skillfully using effective techniques such as matching, probing, and translating during communication, making trade-offs between factors, and employing effective negotiation methods. From a theoretical standpoint, the study discussed several significant aspects. These included examining power imbalances and negotiation dynamics, maximising the principal’s interests, addressing situations where there are double principals involved, and considering contextual factors that sometimes contradict the assumptions of the principal-agent theory. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2288692 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2288692 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2288692 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2264562_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Liliana Inggrit Wijaya Author-X-Name-First: Liliana Inggrit Author-X-Name-Last: Wijaya Author-Name: Bobby Ardiansyahmiraja Author-X-Name-First: Bobby Author-X-Name-Last: Ardiansyahmiraja Author-Name: Adhika Putra Wicaksono Author-X-Name-First: Adhika Putra Author-X-Name-Last: Wicaksono Author-Name: Andri Rianawati Author-X-Name-First: Andri Author-X-Name-Last: Rianawati Author-Name: Faizal Susilo Hadi Author-X-Name-First: Faizal Susilo Author-X-Name-Last: Hadi Author-Name: Marwin Antonius Rejeki Silalahi Author-X-Name-First: Marwin Antonius Rejeki Author-X-Name-Last: Silalahi Author-Name: Muhammad Izharuddin Author-X-Name-First: Muhammad Author-X-Name-Last: Izharuddin Author-Name: Zunairoh Author-X-Name-First: Author-X-Name-Last: Zunairoh Title: The impact of IT capability and organizational learning on halal food SMEs’ performance Abstract: Halal food is an especially important sector in many developing countries. Many of the halal food in those countries are supplied by SMEs. Although the importance of this sector is certain, studies investigating the organizational aspect of halal food SMEs are still limited. The present study tries to expand the knowledge of organizational behaviour aspects in halal food SMEs since it is crucial in creating the sustainability of halal food SMEs. The present study uses partial least square structural equation modelling (PLS-SEM). The questions used to measure the variables used in this study were developed by adopting previous studies’ instruments. This research discovered the importance of IT capability and organizational learning on organizational performance. IT capability, Knowledge transfer effectiveness, and Absorptive capacity are found to have a significant relationship with organizational performance measured by Balanced Scorecard (BSC). Furthermore, the effect of IT capability and Knowledge transfer effectiveness are not only direct but also mediated by Absorptive capacity. From the findings, there are key implications. First, by utilizing digital capabilities in their business processes, SMEs can more easily obtain new knowledge. Second, when SMEs learn new things from digitalization, they can associate their knowledge with new information. Third, the ability to use technology helps human resources in SMEs to increase knowledge, thus encouraging SMEs to create innovation and business competitiveness. This ultimately has an impact on increasing sales and cost-effectiveness. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2264562 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2264562 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2264562 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2284364_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: ALI K.A. Mousa Author-X-Name-First: ALI K.A. Author-X-Name-Last: Mousa Author-Name: Nor Laili Hassan Author-X-Name-First: Nor Laili Author-X-Name-Last: Hassan Author-Name: Kashan Pirzada Author-X-Name-First: Kashan Author-X-Name-Last: Pirzada Title: Board governance mechanisms and liquidity creation: Empirical evidence from GCC banking sector Abstract: While various board governance mechanisms, such as board independence, expertise, diversity, and committee structures, play a crucial role in overseeing and guiding bank operations, the extent of their impact on liquidity creation as the preeminent function of the GCC banking sector remains unclear and unexplored. To fill this gap, therefore, this study examines the impact of board governance attributes on liquidity creation in the GCC banking sector. In addition, this study investigates the moderating effect of government ownership on the association between board governance features and bank liquidity creation. To accomplish the objectives of our study, a sample of 68 listed banks over the period of 2010–2021 in the GCC region were employed, and feasible generalized least squares (FGLS) regression was used. The findings indicate that board governance mechanisms in terms of independence, foreign directors, education level, meetings, and board size play a positive role in enhancing bank liquidity creation, whereas the presence of female board members does not affect liquidity creation. Moreover, the supplementary analyses and endogeneity tests provide further validation for the primary regression results, thereby confirming the robustness of the findings. The study’s findings are among the earliest empirical evidence of the effect of board governance attributes on liquidity creation in the GCC banking sector. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2284364 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2284364 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2284364 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2270818_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Athipon Mathawikul Author-X-Name-First: Athipon Author-X-Name-Last: Mathawikul Author-Name: Chonlatis Darawong Author-X-Name-First: Chonlatis Author-X-Name-Last: Darawong Title: Factors leading to continuance intention to use big-bikes in Thailand Abstract: The big-bike market has been experiencing steady growth, particularly over the last five years. This upward trend is projected to persist in the future as these products effectively cater to consumers’ desires for convenience, image, and high performance. This study examines the critical factors affecting big-bike marketing in Thailand with a focus on the continuance of intention to use the product. Using a mixed-method approach, this study investigates the key factors and indicators in Thailand’s big-bike (motorcycle) marketing strategy concerning customers’ intention to continue using the product. Four hundred respondents participated in a quantitative survey, and in-depth interviews are conducted for qualitative data collection. Three key factors and 11 key indicators in big-bike marketing were identified. Results reveal customer value (satisfaction) improves brand perception (loyalty), influencing consumers’ intention to continue using or purchasing the product; product value directly influences this intention. The implications of the qualitative findings suggest that advertisers of big-bikes in Thailand should emphasise individualism, the sensation of escapism, heightened self-esteem, and the exhilarating rush experienced during rides. Manufacturers should prioritise the creation of a distinctive and recognisable design while emphasising the attributes of reliability and safety. These findings can guide individuals promoting the big-bike industry in Thailand. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2270818 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2270818 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2270818 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2253995_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Dereje Fedasa Hordofa Author-X-Name-First: Dereje Fedasa Author-X-Name-Last: Hordofa Title: The impact of board gender diversity on capital structure: Evidence from the Ethiopian banking sector Abstract: This study examined the influence of gender diversity on capital structure decisions among Ethiopian banks from 2010 to 2022. Clarifying the relationships between board composition and strategic financing choices carries academic and practical significance. Research questions focused on whether representation impacts leverage levels and the consistency of effects across contexts. The study aimed to address gaps in understanding governance’s implications in developing markets like Ethiopia. Annual reports of 15 established banks provided data on leverage, gender diversity percentages, board size and other governance traits, profitability metrics, and bank-specific characteristics. Panel data techniques, including GMM regression, addressed endogeneity concerns. Key findings found gender diversity consistently correlated with lower debt utilization, aligning with notions of improved monitoring. However, board size revealed nuanced relationships dependent on strategic considerations. The larger bank scale did not definitively elevate borrowing as predicted, indicating contextual contingencies warrant examination. Profitability is positively associated with leverage, as anticipated based on theoretical underpinnings. The research provides initial insights yet highlights avenues for deeper contextualized analyses. Continued learning promises to further our understanding of diversity’s strategic implications and empower balanced policies that leverage inclusion’s advantages. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2253995 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2253995 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2253995 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2287787_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Florence Achieng Opondo Author-X-Name-First: Florence Achieng Author-X-Name-Last: Opondo Author-Name: Poti Owili Abaja Author-X-Name-First: Poti Owili Author-X-Name-Last: Abaja Author-Name: Kevin Okoth Ouko Author-X-Name-First: Kevin Okoth Author-X-Name-Last: Ouko Title: Group formation as a mechanism for integrating smallholder farmers and development organisations into the cassava value chain: Evidence from Siaya County, Kenya Abstract: Underutilized crops play an important role in sustainable food systems, especially in drought-stricken areas occasioned by climate change. These crops, particularly cassava have become a priority in Siaya County, Kenya. This is because of its adaptive nature in the region and its contribution to sustainable food systems. Therefore, both the government and other development bodies have initiated programs to support the development of the cassava value chain while introducing it to mainstream farming systems. Most of these programs have targeted farm-based groups as entry points. However, there is still weak integration between small-scale cassava farmers and development organizations resulting in low performance of the sector. Therefore, this study aims at understanding the framework in which farmer groups are formed and how they are coordinated to link farmers to development organizations. The study adopted a qualitative approach design whereby key informant interviews and focus group discussions were conducted in Siaya County. Data was recorded, transcribed and analysed using ATLAS.ti. software. The results show that most of the farmer groups are just entities sampled together simply because most development organizations use them as entry points. However, there are minimal investments in these groups in terms of capacity development to spearhead cassava value chain development. Notably, most organizations push their agenda through these groups leading to the failure of the programs initiated. Therefore, there is a need to organize the farmer groups into economic entities, sensitize the members on the importance of groups and engage the county agricultural officers when collaborating with development organizations. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2287787 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2287787 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2287787 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2285026_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Sally Mohamed Amer Author-X-Name-First: Sally Mohamed Author-X-Name-Last: Amer Author-Name: Amany Ahmed Elshimy Author-X-Name-First: Amany Ahmed Author-X-Name-Last: Elshimy Author-Name: Moataz El Sayed Mohamed Abo El Ezz Author-X-Name-First: Moataz El Sayed Mohamed Author-X-Name-Last: Abo El Ezz Title: The role of brand experience on brand equity: Mediating effect of authenticity in new luxury fashion brands Abstract: The role of new luxury fashion brand experience and authenticity on brand equity has not been sufficiently explored empirically. The current study offers a model of the relationship between brand experience, brand authenticity, and brand equity, considering the rising relevance of new luxury fashion brand authenticity and its advantages for practitioners. We used a self-administrative questionnaire, and the number of participants was 411 customers of new luxury fashion brands. Partial-least squares structural equation modeling (SmartPLS software, version 4) is used to evaluate the proposed model. The findings indicate that, with the exception of affective experience, all brand experience dimensions have a direct and indirect impact on brand equity dimensions, considering that brand authenticity is a fully mediating factor. The research results provide valuable advice to help brand managers engage more in practices that enhance brand equity by building memorable and pleasant brand experiences, leading to improved brand authenticity. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2285026 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2285026 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2285026 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2282233_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Cyprian Amutabi Author-X-Name-First: Cyprian Author-X-Name-Last: Amutabi Title: The impact of International remittances on Gross Fixed Capital Formation in Kenya: Evidence from an autoregressive distributed lag modelling approach Abstract: Despite the general increase in remittance inflows in Kenya over the last four decades, it remains unknown as to whether part of these remittances forms an integral portion of productive investment in the aggregate economy. We, therefore, examined the impact of foreign remittances on Gross Fixed Capital Formation (GFCF) in Kenya using the ARDL model and time-series data for the period 1980–2020. We also sought to establish the direction of causality between the two variables and whether structural breaks mattered in modeling the remittances-GFCF relationship. First, we found that while remittances significantly reduced GFCF in the short run, their impact was insignificant in the long run. Secondly, the Granger Causality test showed evidence of a uni-directional causality running from remittances to GFCF. Thirdly, structural breaks significantly and positively moderated the remittances-GFCF nexus in Kenya; highlighting the importance of testing for structural breaks when analyzing a remittance-GFCF model. To promote remittance inflows in Kenya, there is a need to develop a robust financial system to facilitate the optimal harnessing of investment benefits accruing from such remittances. Further, and owing to the negative impact of remittances on investment in the short run; remittance-receiving households need to be sensitized on the productive use of remittances to ensure that they are forward-looking and, thus, use their remittances on productive investments as envisaged by pure self-interest and tempered altruistic remittance motives. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2282233 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2282233 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2282233 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2288362_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Shahab Ahmed Salim Mubarak AL Rawas Author-X-Name-First: Shahab Ahmed Salim Mubarak Author-X-Name-Last: AL Rawas Author-Name: Mohd Dan Jantan Author-X-Name-First: Mohd Dan Author-X-Name-Last: Jantan Title: The moderating effect of leadership style on the relationship between job description and employee performance in the Omani public sector Abstract: The performance of employees is important for all organizational stakeholders. Prior research concentrated on how well workers performed in private-sector businesses in developed nations, with the public sector in emerging nations receiving little attention. This study’s goal is to investigate how job description (JD) influences employee performance (EP) in Omani public sector, and it is to examine the moderating role of leadership style in the relationship between JD and EP. Organizations in Oman’s governmental sphere make up the study’s population. However, five designated ministries are chosen to represent the public sector. Stratified random sampling is used to gather the data using a questionnaire. A total of 420 responses were collected. Data were analyzed using analysis of a moment structures (AMOS). The findings demonstrated that JD has a significant positive impact on EP. In addition, transactional leadership but not transformational leadership moderated positively the effect of JD on EP of the Omani public sector. Decision makers are advised to simplify and accurately design the job of employees and to link pay with performance. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2288362 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2288362 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2288362 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2256953_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: A.F.M. Jalal Ahamed Author-X-Name-First: A.F.M. Jalal Author-X-Name-Last: Ahamed Author-Name: Fabrizio Noboa Author-X-Name-First: Fabrizio Author-X-Name-Last: Noboa Title: Driving performance in exporter-importer exchange relationships: The efficacy of interorganizational trust as a response to exchange risks Abstract: Drawing on the transaction cost analysis perspective, this study examines how three types of exchange risks influence performance in exporter-importer exchange relationships. These risks include cultural distance, which gives rise to behavioral uncertainty and its associated measurement problem; market turbulence, a dimension of environmental uncertainty that gives rise to an adaptation problem; and transaction-specific assets, representing a safeguarding problem. The conceptual model assesses how an informal governance mechanism, inter-organizational trust, responds to these three exchange risks and, in doing so, fosters relational and export performance. Based on a structural equation model conducted in PLS, our findings indicate that cultural distance relates positively to inter-organizational trust, and market turbulence positively relates to exporter-specific assets. Exporter-specific assets and inter-organizational trust were found to have a reciprocal relationship. This research also confirms the mediating role of relational performance concerning the effects of exporter-specific assets and inter-organizational trust on financial export performance. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2256953 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2256953 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2256953 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2257834_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Sanyaolu Wasiu Abiodun Author-X-Name-First: Sanyaolu Author-X-Name-Last: Wasiu Abiodun Author-Name: Sanni Micheal Rotimi Author-X-Name-First: Sanni Author-X-Name-Last: Micheal Rotimi Author-Name: Sultanova Menslu Author-X-Name-First: Sultanova Author-X-Name-Last: Menslu Author-Name: Kenzhin Zhaxat Author-X-Name-First: Kenzhin Author-X-Name-Last: Zhaxat Author-Name: Kuangaliyeva Tursynzada Author-X-Name-First: Kuangaliyeva Author-X-Name-Last: Tursynzada Author-Name: Adesina Biola Hammed Author-X-Name-First: Adesina Author-X-Name-Last: Biola Hammed Title: Board gender diversity and corporate social responsbility Abstract: While board gender diversity (BGD) and corporate social responsibility (CSR) have become topics of global interest among practitioners, regulators and academician, most existing studies, particularly on Nigerian banks, have majorly concentrated on the effect of BGD on financial performance. It has also been observed that the few studies on banks have mostly viewed the nexus from static perspective. To the best of our knowledge, there is no study that has used dynamic data analysis approach involving generalised method of moment (GMM) on BGD and CSR nexus of Nigerian banks. To this extent, this study aims to examine the effect of BGD on CSR of 12 listed deposit money banks in Nigeria from 2012 to 2021 using dynamic analysis involving GMM. The study is anchored on three theories, which are stakeholders’ theory, legitimacy theory and gender socialization theory. Findings show that BGD has no significant positive effect on CSR, implying that BGD does not affect firm commitment to CSR endeavours. The study recommends that more women should be appointed to the boardroom and given equal opportunities as their male counterparts in corporate and strategic decision-making so as to foster good relationship with stakeholders. The outcome of our study is of significant relevance to bank stakeholders such as managers, regulators, policymakers and academician on the need for more women representation and participation in corporate and strategic decision-making. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2257834 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2257834 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2257834 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2286663_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Sandra Monroy-Rodríguez Author-X-Name-First: Sandra Author-X-Name-Last: Monroy-Rodríguez Author-Name: Raquel Caro-Carretero Author-X-Name-First: Raquel Author-X-Name-Last: Caro-Carretero Title: Congress tourism: Characteristics and application to sustainable tourism to facilitate collective action towards achieving the SDGs Abstract: The destination’s tourism managers strategically invest in meeting infrastructure, aiming to host congresses and leverage the economic and social benefits of tourism to foster sustainable economic growth, inclusive employment and the realization of Sustainable Development Goal targets. Their efforts contribute to promoting a thriving economy, equitable job opportunities, and a sustainable future for all, as a Sustainable Development Goal (SDG). However, the mere fact of having basic facilities is not enough for the destination to be competitive in this segment. The aim of this paper is to identify those core factors that increase the competitiveness of the tourist destination in the congress segment. To identify the strengths and weaknesses of the congress tourism segment in the region of Extremadura, a study based on IPA (Importance-Performance Analysis) has been carried out on 21 determining factors selected from interviews with experts in the sector and after a thorough literature review. The diagram resulting from the IPA analysis has allowed us to obtain the strategic factors and theoretical and practical implications for both publics and private stakeholders. The result of this paper confirms the fundamental role of the public administration in improving the competitiveness of the congress tourism destination and key factors that directly affect the good development of congress tourism in a territory, such as the good relationship between public and private agents involved in the sector, tourism promotion and transport. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2286663 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2286663 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2286663 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2286660_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Ishtehar Sharif Swazan Author-X-Name-First: Ishtehar Sharif Author-X-Name-Last: Swazan Author-Name: Debanjan Das Author-X-Name-First: Debanjan Author-X-Name-Last: Das Author-Name: Melissa Sherfinski Author-X-Name-First: Melissa Author-X-Name-Last: Sherfinski Title: Surviving or thriving? Unraveling the business resources enabling competitive advantage in locally owned bridal boutiques Abstract: Bridal boutiques quickly became the most popular bridal business as bridal dress is considered the biggest priority for any bride. To capture this market, many locally-owned bridal boutiques were established within U.S. local communities, subsequently becoming integral to the economic fabric by fostering entrepreneurship and generating employment opportunities. Our study aims to explore the resources possessed by these businesses in this post-pandemic period and how these resources are assisting in achieving competitive advantage. Qualitative semi-structured interviews were carried out for this study, and Resource-Based Theory (RBT) was used as the conceptual framework. The study findings unveiled that the knowledge and experience of business owners emerged as a vital resource, enabling boutique owners to effectively steer their businesses right from their inception. The study findings contributed to the existing body of small fashion/apparel business literature by presenting novel evidence regarding the competitive advantage of local bridal boutiques. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2286660 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2286660 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2286660 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2287781_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Mochlasin Mochlasin Author-X-Name-First: Mochlasin Author-X-Name-Last: Mochlasin Author-Name: Nornajihah Nadia Hasbullah Author-X-Name-First: Nornajihah Author-X-Name-Last: Nadia Hasbullah Author-Name: Ahmad Mifdlol Muthohar Author-X-Name-First: Ahmad Mifdlol Author-X-Name-Last: Muthohar Author-Name: Saiful Anwar Author-X-Name-First: Saiful Author-X-Name-Last: Anwar Title: Customer switching behavior among Indonesian Muslims: Evidence from the merger of Indonesia’s State-owned Islamic banks Abstract: This research examined the factors that affect customer satisfaction and switching behavior in the post-merger of the state-owned Islamic banks in Indonesia. Data were collected by distributing an online questionnaire to a total of 210 Muslim customers. Furthermore, the collected data were analyzed using SEM-PLS. The findings indicate that product quality can enhance customer satisfaction, and service quality can mitigate customer switching behavior. Interestingly, the Shariah compliance also has a significant effect on customer satisfaction and switching behavior by Indonesian Muslim. This suggested that, in Indonesia, where the majority of the population is Muslim, businesses that prioritize Shariah compliance are more likely to retain customers. Implication of this research provides empirical evidence to Islamic banks regarding the significance of reputation. Based on the findings, bank management tends to consider to integrate the product quality, service quality, and Shariah compliance into the banking business model. It is essential to consistently apply Sharia compliance to enhance customer satisfaction and reduce switching behavior. The Originality of this research is the first in Indonesia to examine customers’ switching behavior in the context of the merger of the State-Owned Islamic Banks. The findings can serve as an evaluation tool for the government and Islamic bank management to strengthen the country’s economy. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2287781 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2287781 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2287781 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2260125_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Khuong Ngoc Mai Author-X-Name-First: Khuong Ngoc Author-X-Name-Last: Mai Author-Name: Van Thanh Nguyen Author-X-Name-First: Van Thanh Author-X-Name-Last: Nguyen Title: Entrepreneurial ecosystem affects organisational learning, creativity and success Abstract: Entrepreneurship, a catalyst for advanced economies, yields widespread societal advantages through successful ventures. Amidst this, scholars and practitioners ardently contribute to a burgeoning knowledge repository, aiming to augment the triumph rate of startups. This study focalises on learning and creativity, pivotal facets for entrepreneurial accomplishment, and advances a theoretical framework elucidating the startup ecosystem’s role in organisational learning and creativity. The World Economic Forum’s (2013) model, encompassing six factors—Accessible Market, Workforce, Support System, Regulatory Framework, Education and Training, Cultural Support—comprises the entrepreneurial ecosystem examined. Our dataset, culled from surveys of 200 SME and startup founders or CEOs in Tay Ninh City, Vietnam, with at least five years of operational history, informs our study. Employing SmartPLS 3.0 and PLS-SEM methodology, empirical analysis unveils significant impacts: two ecosystem factors and organisational learning and creativity influence entrepreneurial success. Organisational learning engenders notable effects from the accessible market and workforce, while creativity draws impetus from accessible market, education and training, and support systems. Notably, organisational learning bolsters creativity within startups. These insights carry implications for catalysing regional entrepreneurship. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2260125 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2260125 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2260125 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2288720_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Rongkun Qi Author-X-Name-First: Rongkun Author-X-Name-Last: Qi Author-Name: Dajiang Wang Author-X-Name-First: Dajiang Author-X-Name-Last: Wang Author-Name: Yuqing Yang Author-X-Name-First: Yuqing Author-X-Name-Last: Yang Author-Name: Feixia Wu Author-X-Name-First: Feixia Author-X-Name-Last: Wu Title: How does environmental perception affect the willingness of university students to return home to start a business? Abstract: Entrepreneurial intentions play a crucial role in predicting entrepreneurial behavior. Entrepreneurship is not a solitary individual endeavor, but rather, it is interconnected with the interplay between the individual and society. Previous studies have not clearly distinguished the unique role of entrepreneurs as individuals engaging in the entrepreneurial process, and there remains a lack of research on the psychological processes of entrepreneurs’ interactions with other people and their surroundings, which leaves a gap to be filled in entrepreneurship research. Therefore, this study introduces the concept of entrepreneurial environment cognition and re-examines the “process of interaction between entrepreneurial environment and subjects.” When university students return to their hometown to start a business, the entrepreneurial mindset and perspective towards the entrepreneurial environment in their hometown can significantly impact their entrepreneurial intentions. This study, based on data from 302 respondents, integrates insights from entrepreneurship and cognitive psychology research to illustrate the influence of entrepreneurship and cognitive psychology in the process of university students returning to their hometown to start a business. To ensure construct validity and reliability, Cronbach’s alpha, Composite Reliability, and heterotrait-monotrait ratio tests are adopted. Additionally, this study further explains the mechanisms underlying this relationship by outlining the role of entrepreneurial passion and policy support. The findings suggest that environmental perceptions contribute to the willingness of university students to return to their home town for entrepreneurship, while entrepreneurial passion acts as a bridge and presents a partially mediating role in the relationship. In addition, it was found that the pathway environmental perceptions—willingness to return to their home town for entrepreneurship was more significantly moderated by policy support. These findings also provide reference and suggestions for the government and other decision-making departments. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2288720 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2288720 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2288720 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2266166_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Jamaliah Abdul Majid Author-X-Name-First: Jamaliah Author-X-Name-Last: Abdul Majid Author-Name: Norbaya Ab Rahim Author-X-Name-First: Norbaya Author-X-Name-Last: Ab Rahim Author-Name: Razita Razak Author-X-Name-First: Razita Author-X-Name-Last: Razak Title: Institutional pressures, CEOs’ attributes, and strategic response towards climate change mitigation: The case of energy firms Abstract: This study examines strategic response towards climate change mitigation by listed firms in the energy sector in Malaysia from 2010 to 2019. It also examines whether institutional pressures and attributes of the Chief Executive Officer (CEO) drive such strategic response. Using a TwoStep cluster analysis, and based on 271 firm-year observations, the results show that there are two types of strategic response portrayed by the energy firms, i.e. indifferent and emerging. To analyze the determinants of the firms’ strategic response, two logistic regression techniques are employed, i.e. robust standard errors clustered by firms and lagged structure approach. The results suggest that firms strategic response is shaped by institutional pressures and CEOs attributes, namely, CEOs with international experiences, and CEOs who have experiences in addressing environmental issues. These inferences are robust to several sensitivity tests, including the lagged structure approach, Heckman’s (1979) selection bias correction, an alternative measure of firms’ strategic responses, a matched-sample approach, and controlling for possible international pressures faced by the firms. Overall, the results indicate that in emerging countries, such as Malaysia, with weak pressures from non-governmental organizations, both the government and CEOs need to play dominant roles in addressing climate change issue. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2266166 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2266166 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2266166 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2278233_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Philip Siaw Kissi Author-X-Name-First: Philip Siaw Author-X-Name-Last: Kissi Title: Job seekers satisfy or dissatisfy with the existing electronic recruitment: A theoretical and empirical investigation Abstract: This study aims to fill the gap by identifying factors and their effects on job seekers’ satisfaction with existing e-recruitment systems. A longitudinal cohort research design was employed for the study. Semi-structured interviews and a survey questionnaire were used as research instruments. Two hundred sixty-five job seekers (265) and seven human resource staff were purposively sampled for the study. The human resource staff answered the interview questions while the job seekers responded to the survey questionnaire. The finding indicates that factors affecting job seekers’ satisfaction with the e-recruitment systems are expectation, performance, perceived e-recruitment fraud, and e-recruitment brand quality. More so, the finding reveals that expectation, perceived performance, and confirmation are positively associated with the satisfaction of e-recruitment systems. On the contrary, perceived e-recruitment fraud is negatively associated with confirmation and consequently affects job seekers’ e-recruitment satisfaction. Surprisingly, another finding shows that jobseekers are dissatisfied with the existing e-recruitment because their expectations and perceived e-recruitment fraud are higher than the perceived performance of the existing e-recruitment systems. These findings have several implications for policy and recommendations for various levels of stakeholders focusing on e-recruitment systems. Detailed results of theoretical contribution and policy implications are discussed. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2278233 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2278233 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2278233 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2274147_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Ratna Candra Sari Author-X-Name-First: Ratna Candra Author-X-Name-Last: Sari Author-Name: Mahfud Sholihin Author-X-Name-First: Mahfud Author-X-Name-Last: Sholihin Author-Name: Zuhrohtun Zuhrohtun Author-X-Name-First: Zuhrohtun Author-X-Name-Last: Zuhrohtun Author-Name: Ida Ayu Purnama Author-X-Name-First: Ida Ayu Author-X-Name-Last: Purnama Author-Name: Umi Syafaatul Udhma Author-X-Name-First: Umi Syafaatul Author-X-Name-Last: Udhma Title: Black or white is not always delineated: The influence of moral disengagement and clawbacks on the intention to manipulate accrual earnings and real activity Abstract: The purpose of this study is to examine the effectiveness of clawback to minimize earnings management due to moral disengagement tendencies. To understand the phenomenon of earnings manipulation, as well as the propensity for moral disengagement, we turn to the agency theory and the social cognition theory. In addition, clawback is explained by the supernatural monitoring hypothesis as a tool to lessen earnings manipulation. To test the hypotheses, an experimental study was conducted using a within-subject design. The participants were professional accountants who were pursuing master’s level studies. We found that moral disengagement is preceded by an ethical orientation. More importantly, we found the impact of ethical orientation on intentions for managing earnings is mediated by moral disengagement. Further, we found the clawback scheme reduces the effect of moral disengagement on intentions to manipulate earnings. More specifically, the results show that when adopting a clawback strategy, moral disengagement significantly increases the intention to manipulate accruals but does not significantly affect the intention to manipulate real activity. The results suggest that seriously considering individual characteristics and implementing appropriate incentive programs may lead to a high standard of financial reporting. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2274147 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2274147 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2274147 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2254914_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Hussam Al Halbusi Author-X-Name-First: Hussam Author-X-Name-Last: Al Halbusi Author-Name: Khalid Al-Sulaiti Author-X-Name-First: Khalid Author-X-Name-Last: Al-Sulaiti Author-Name: Salem AlAbri Author-X-Name-First: Salem Author-X-Name-Last: AlAbri Author-Name: Ibrahim Al-Sulaiti Author-X-Name-First: Ibrahim Author-X-Name-Last: Al-Sulaiti Title: Individual and psychological factors influencing hotel employee’s work engagement: The contingent role of self-efficacy Abstract: This study intended to examine the relationships between empowerment leadership, psychological empowerment, and affective commitment on work engagement. Importantly, this study aimed to examine the moderating role of self-efficacy on the relationship between psychological empowerment and affective commitment on work engagement. The data were collected in a two-waves week time lag, data was gained from 375 full-time front-line employees working in five-star hotels in Erbil. The structural equation modelling (SEM) using partial least squares (PLS) was used to analyze the research model. Thus, our results indicated that empowerment leadership is positively related to psychological empowerment, and affective commitment as well as psychological empowerment, and affective commitment were found to be significantly related to work engagement. Self-efficacy was a vital moderator in the relation of psychological empowerment, and affective commitment toward work engagement such as the relationship is stronger when self-efficacy is high than low. This study provides theoretical and managerial implications such as having to empower leadership in the workplace because it provides a sustainable competitive advantage to organizations as well as limitations and future research directions. This study, like every study, has limitations. To begin with, the responses were confined to front-line employees working in five-star hotels, thus the findings cannot be applied to employees working in other types of hotels in the hotel industry. The managerial implication is this study has shown the importance of having empowering leadership in the workplace because it provides a sustainable competitive advantage to organizations. In suggestions to initiate empowerment leadership, hotels should hire and train leaders who are willing to empower their subordinates how to empower their subordinates. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2254914 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2254914 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2254914 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2286672_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Metasebia Adula Author-X-Name-First: Metasebia Author-X-Name-Last: Adula Author-Name: Zerihun A. Birbirsa Author-X-Name-First: Zerihun A. Author-X-Name-Last: Birbirsa Author-Name: Shashi Kant Author-X-Name-First: Shashi Author-X-Name-Last: Kant Title: The effect of interpersonal, problem solving and technical training skills on performance of Ethiopia textile industry: Continuance, normative and affective commitment as mediators Abstract: This cross-sectional study finds the relationship between interpersonal, problem-solving, and technical training skills and the performance of Ethiopia’s textile and clothing industries when mediated by their employee’s commitment and continuance. Through a survey conducted in 2023, 426 employees and HR managers of the textile and clothing industry provided cross-sectional data for the study. Co-variation matrix shows the outcome of hypothesis testing. To analyze the findings, structural equation modeling (SEM) was utilized. It was determined whether the data were adequate using exploratory factor analysis (EFA), and the discriminatory validity was assessed using confirmatory factor analysis (CFA). With the aid of the SEM model and AMOS software, mediation analysis was carried out. Because normative commitment’s factor loading was under .40, it was amputated or deleted. Its purpose normative commitment as an observed item was unable to account for commitment as a latent variable. As a result, the empirical evidence in the research demonstrated that problem solving and technical expertise are important for the operation of the clothing industry. The results also demonstrate that continuance, normative and affective commitment of employees act as mediators for Interpersonal, problem-solving, and technical training based imparted skills. The research will pave way forward to the textile industries in this regard by highlighting the significance of problem-solving and technical expertise on the performance of the cloth industries in Ethiopia by taking resource-based view and social exchange theory as theoretical lens. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2286672 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2286672 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2286672 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2277555_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Diego Alejandro López-Cadavid Author-X-Name-First: Diego Alejandro Author-X-Name-Last: López-Cadavid Author-Name: Juan Gabriel Vanegas-López Author-X-Name-First: Juan Gabriel Author-X-Name-Last: Vanegas-López Author-Name: Jorge Anibal Restrepo-Morales Author-X-Name-First: Jorge Anibal Author-X-Name-Last: Restrepo-Morales Author-Name: Mayerlín Roldán-Sepúlveda Author-X-Name-First: Mayerlín Author-X-Name-Last: Roldán-Sepúlveda Title: Systematic selection of international markets using a hybrid multi-criteria approach: A study in the paper and paperboard industry Abstract: Internationalization makes possible the competitive development of firms. This study proposes a methodology for the selection of international markets that identifies the most favourable international destinations for the paper and paperboard export industry in Colombia. For this purpose, a set of 23 factors divided into 5 categories are defined through literature: costs, trade barriers, logistics, environment and culture, and economy. This comprehensive model is applied to a set of 15 exporting firms and a combination of the multi-criteria models Analytic Hierarchy Process (AHP), and Evaluation Based on Distance from Average Solution (EDAS) is used for its development. The results indicate that the priority factors when choosing an international market are import costs (0.1974), transit time (0.1392), transport frequency (0.1174) and international transport costs (0.0971). Also, considering these priorities, the most viable markets for companies in this sector are Netherlands (0.9894), the United Kingdom (0.9740), Belgium (0.9409) and Germany (0.9351). The results obtained represent the identification of new possible alternative markets for Colombian companies in the paper sector to expand their international reach and develop in significantly more attractive and convenient markets according to their priorities. Also, this article contributes significantly to the development of methodologies for international markets exploration. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2277555 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2277555 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2277555 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2281711_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: James Donkor Author-X-Name-First: James Author-X-Name-Last: Donkor Author-Name: Moses Segbenya Author-X-Name-First: Moses Author-X-Name-Last: Segbenya Author-Name: Daisy Ofosuhene Author-X-Name-First: Daisy Author-X-Name-Last: Ofosuhene Title: Dimensions of organisational leadership and organisational citizenship behaviour in Ghanaian workplaces Abstract: This study examined the dimensions of leadership style and organisational citizenship behaviour among workers in Ghana. The explanatory study design was used from the quantitative approach and a sample of 636 workers from judicial service, local government, insurance, banking and finance, health, education, ICT, and immigration workers from both the public and private sectors of Ghana. A questionnaire was the data collection instrument for the cross-sectional survey method adopted, and the data gathered was analysed with Partial Least Square-Structural Equation Modelling. The results revealed that directive, supportive, and achievement-oriented leadership styles achieved a significant relationship with organisational citizenship behaviour. Participatory leadership style is also significantly related to directive leadership behaviour in the workplace. The non-significant relationship between the participative leadership style and organisational behaviour was, however, significantly mediated by the directive leadership style. It is recommended that leaders or superiors at workplaces should give more attention to the directive, participatory, achievement-oriented, and supportive leadership styles to be able to enhance organisational citizenship behaviour among workers. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2281711 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2281711 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2281711 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2257346_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Istijanto Author-X-Name-First: Author-X-Name-Last: Istijanto Author-Name: Yalun Arifin Author-X-Name-First: Yalun Author-X-Name-Last: Arifin Author-Name: Nurhayati Author-X-Name-First: Author-X-Name-Last: Nurhayati Title: Examining customer satisfaction and purchase intention toward a new product before its launch: Cookies enriched with spirulina Abstract: This study aims to examine the effects of product attributes during the prototype stage on customer satisfaction and intention to buy. The new product examined was cookies enriched with spirulina. The theories serving as the foundation of explanation were Stimulus-Organism-Response (S-O-R) theory and Expectation Confirmation Theory (ECT). The current research employed a survey method. Using judgmental sampling, 316 respondents were given samples of a prototype product to experience the product realistically. The measuring items had a 7-point numerical rating scale. The data were collected and then analysed using Structural Equation Modelling with LISREL 8.7. The results showed that the cookies’ aroma, taste, colour, shape, and perceived healthiness influenced customer satisfaction and intention to buy. However, two other attributes, the texture and thickness of the cookies, did not significantly influence customer satisfaction. The findings contribute to the knowledge of customer satisfaction with a new product and the literature on food product attributes. For practitioners, this study provides a valuable analytical technique for testing a new product comprehensively before its launch. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2257346 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2257346 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2257346 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2270813_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Abdulsalam Aljumah Author-X-Name-First: Abdulsalam Author-X-Name-Last: Aljumah Title: The impact of extrinsic and intrinsic motivation on job satisfaction: The mediating role of transactional leadership Abstract: In the context of middle eastern countries like Saudi Arabia, the existing literature lacks in sufficient research on the impact of Transactional Leadership (TL) on job satisfaction (JS) and the indirect impact of extrinsic motivation (EM) and intrinsic motivation (IM) on achieving JS. This research investigates the direct influence of TL on JS and the indirect impact of EM and IM on achieving JS. The study defines compensation satisfaction (CS) and performance-based incentives (PBIs) as factors driving EM and employee empowerment (EE), while employee recognition drives (ER). Data were collected through survey questionnaires from 300 managers across different small, medium-sized, and large enterprises in Saudi Arabia. The analysis utilized partial least squares structural equation modeling. The findings indicate that both EM and IM significantly influence JS. The relationship between these motivations and job satisfaction is moderated by TL. Specifically, TL enhances the positive effects of EM on JS while attenuating the impact of IM. These results underscore the pivotal role of TL in establishing a connection between employee motivation and their job satisfaction level. This highlights the importance for businesses to cultivate a leadership style that aligns with the underlying motivations of their workforce, leading to improved staff morale and increased productivity. This study contributes a unique perspective by emphasizing TL’s significance within the organizational framework, particularly concerning job satisfaction and motivation in an evolving work landscape characterized by automation and remote work practices. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2270813 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2270813 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2270813 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2285283_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Victoria Abena Nutassey Author-X-Name-First: Victoria Abena Author-X-Name-Last: Nutassey Author-Name: Mabutho Sibanda Author-X-Name-First: Mabutho Author-X-Name-Last: Sibanda Author-Name: Bomi Cyril Nomlala Author-X-Name-First: Bomi Cyril Author-X-Name-Last: Nomlala Title: The role of regulation in the relationship between financial development and inclusive finance in Sub-Saharan Africa Abstract: This study seeks to examine the role of regulation in the relationship between financial development and financial inclusion in Sub-Saharan Africa (SSA). Based on available data, the study used 30 SSA economies from 2008 to 2020, employing a generalized method of moments. The study found that as much as financial development enhances financial inclusion directly in SSA and regulation on its own brings more people into the financial system, increasing regulations that restrict financial sector activities in the region should not be above the level of 1.6047, or it would hinder financial development from improving financial inclusion. The study recommends that the financial sector introduce user-friendly products, including low-cost financial services. Second, the central banks of SSA economies can recognise or award financial firms that are the best contributors to financial inclusion. This will encourage other financial firms to do their best. Additionally, policymakers should consider the threshold when employing regulations to enhance financial sector-induced financial inclusion in SSA. Specifically, the study indicates that at least the mean of the current two years of regulations should be computed and compared to the threshold before deciding whether to be more restrictive or not. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2285283 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2285283 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2285283 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2253577_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Mir Shahid Satar Author-X-Name-First: Mir Author-X-Name-Last: Shahid Satar Author-Name: Ghadah Alarifi Author-X-Name-First: Ghadah Author-X-Name-Last: Alarifi Author-Name: Abdullah Abdulaziz Alkhoraif Author-X-Name-First: Abdullah Abdulaziz Author-X-Name-Last: Alkhoraif Author-Name: Muzaffar Asad Author-X-Name-First: Muzaffar Author-X-Name-Last: Asad Title: Influence of perceptual and demographic factors on the likelihood of becoming social entrepreneurs in Saudi Arabia, Bahrain, and United Arab Emirates – an empirical analysis Abstract: A growing body of literature contributes to empirical examination of social entrepreneurship (S-ENT) intention formation. However, the extant literature overlooks the influence of perceptual factors in explaining the individual’s propensity to engage in S-ENT. Drawing on this gap and taking as starting point the literature on cognitive entrepreneurship, the study aims to identify and examine the influence of individual perceptual factors on the likelihood of becoming a social entrepreneur. A questionnaire survey was conducted to collect the data on adult population from three Gulf Cooperation Council (GCC) countries. The results of binomial logistic regression revealed the role of five individual perceptions (confidence in one’s skills and knowledge, ability to perceive opportunities, knowing other social entrepreneurs, fear of failure, and perceived social passion) as influencing the likelihood of becoming a social entrepreneur. Additionally, the economic and demographic variables were also analyzed to reveal the significant differences. While addressing the shortcomings of previous studies, the results provided the groundwork for furthering research on S-ENT intentions and behavior in any similar context, thus providing the factors that need to be focused for enhancing the culture of S-ENT. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2253577 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2253577 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2253577 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2238390_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Saliha Gul Abbasi Author-X-Name-First: Saliha Gul Author-X-Name-Last: Abbasi Author-Name: Mohammed Abdulrazzaq Alaghbari Author-X-Name-First: Mohammed Abdulrazzaq Author-X-Name-Last: Alaghbari Author-Name: Mazhar Abbas Author-X-Name-First: Mazhar Author-X-Name-Last: Abbas Author-Name: Baligh Beshr Author-X-Name-First: Baligh Author-X-Name-Last: Beshr Author-Name: Basheer M. Al-Ghazali Author-X-Name-First: Basheer M. Author-X-Name-Last: Al-Ghazali Title: Openness to Experience and Creativity: The Role of Promotion Focus Abstract: This paper investigates the impact of openness to experience (OE) on the two distinct dimensions of creativity; radical creativity (RC) and incremental creativity, with promotion focus (PF) as regulatory factor and as the mediating mechanism. Drawing on the recent re-conceptualization of creativity as a multi-dimensional phenomenon; the current study attempts to explain the relationship of OE and PF with two dimensions of creativity. Sample is drawn from employees of advertising agencies working in creative departments. A three wave time lagged survey of 293 creative employees of advertising agencies in Karachi, Pakistan was conducted. SPSS Process Macro and AMOS software were used to analyze the data. OE was found to have an impact on both dimensions of creativity, but mediation effects of PF were confirmed between OE and RC only. The findings may assist the managers to better plan, hire and manage their creative workforce according to the jobs that require different forms of creativity. Future directions and limitations are discussed following the findings. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2238390 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2238390 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2238390 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2275869_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Mohammad Rezaul Karim Author-X-Name-First: Mohammad Rezaul Author-X-Name-Last: Karim Author-Name: Norshahrizan Nordin Author-X-Name-First: Norshahrizan Author-X-Name-Last: Nordin Author-Name: Mohd Faizal Yusof Author-X-Name-First: Mohd Faizal Author-X-Name-Last: Yusof Author-Name: Mohammad Bin Amin Author-X-Name-First: Mohammad Bin Author-X-Name-Last: Amin Author-Name: Md. Aminul Islam Author-X-Name-First: Md. Aminul Author-X-Name-Last: Islam Author-Name: Md. Sharif Hassan Author-X-Name-First: Md. Sharif Author-X-Name-Last: Hassan Title: Does ERP implementation mediate the relationship between knowledge management and the perceived organizational performance of the healthcare sector? Evidence from a developing country Abstract: The objective of this paper is to examine the relationships among knowledge management (KM), enterprise resource planning implementation (ERPI) and perceived organizational performance (POP). Besides, ERP implementation is employed as a mediator in this study to determine the impact of KM on POP. A total of 395 responses were received from healthcare sector staff working as Physicians, nurses, medical technicians, and information system-related officers in the 224 Healthcare organizations of Bangladesh. PLS-SEM was used to analyze the data using SMARTPLS 3.2.9 and SPSS applications. The results revealed that KM factors such as knowledge creation (KI), knowledge sharing behavior (KSB), knowledge implementation (KI), and ERP implementation positively affect the POP. In addition, ERPI mediates the relationship between KM factors (KC, KSB, KI) and POP. The study has contributed by investigating the mediating effect of ERPI between KM and POP, which will help academicians and researchers further investigate the effect on other developing countries’ healthcare sectors. Moreover, the study results will help to explore insights on knowledge and technology opportunities for healthcare sector stakeholders and policymakers. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2275869 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2275869 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2275869 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2284814_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Irfan Butt Author-X-Name-First: Irfan Author-X-Name-Last: Butt Author-Name: Maha Khamis Al Balushi Author-X-Name-First: Maha Khamis Author-X-Name-Last: Al Balushi Author-Name: Seung Hwan (Mark) Lee Author-X-Name-First: Seung Hwan Author-X-Name-Last: (Mark) Lee Author-Name: Myuri Mohan Author-X-Name-First: Myuri Author-X-Name-Last: Mohan Author-Name: Naseer Ahmad Khan Author-X-Name-First: Naseer Author-X-Name-Last: Ahmad Khan Author-Name: Shelley Haines Author-X-Name-First: Shelley Author-X-Name-Last: Haines Title: Four decades of counterfeit research: A bibliometric analysis Abstract: This paper assesses the evolution of last 43 years in counterfeit research with respect to sources of knowledge (i.e. journals, authors, institutions, countries) and research themes. The oldest paper on this subject discovered in the Scopus database was published 43 years ago, yet a time frame was not specified. Sources of knowledge are assessed on research productivity (quantitative) as well as impact (qualitative). Research themes, key areas of focus within the counterfeit research landscape, are identified and discussed to conceptualize our understanding of the field. Via a systematic literature review, 713 peer-reviewed academic articles published in 282 journals from 1978 to 2021 were selected as the sample for this study. The systematic review technique was chosen as compared with narrative reviews of the literature it focuses on open, extensive, and detailed approaches to literature searches, in addition to conforming to the scientific criteria utilised in primary research, namely transparency, rigour, comprehensiveness, and reproducibility. A database of references and citations was created for analysis. The data was analyzed to prepare comparative tables. Further, the Leximancer software was used to generate lexical conceptual trends. This data was further analyzed to identify emerging themes. The Journal of Business Ethics had the highest number of articles and citations, followed by the Journal of Business Research and Business Horizons. Ian Phau (14 articles) and Michael D. Smith, (9 articles) were the most prolific authors. Joseph Nunes and Ian Phau attained the highest number of citations, cited 658 and 577 times respectively. Eight major research themes were identified: products, piracy, model, price, firms, digital, supply, and ethical. Each theme was analyzed over time. The major research areas analyzed across the articles over time were Technology (particularly “Technology” and “Software” topics) and Ethics (particularly “IP” and “Legislation”). The identification of these research area captures the essence of the paper’s uniqueness and contribution to this field of research. This is the first systematic literature review in counterfeit literature that captures multi-decade sources of knowledge in business journals. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2284814 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2284814 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2284814 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2251630_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Bui Quang Hung Author-X-Name-First: Bui Author-X-Name-Last: Quang Hung Author-Name: Tu Thanh Hoai Author-X-Name-First: Tu Author-X-Name-Last: Thanh Hoai Author-Name: Tran Anh Hoa Author-X-Name-First: Tran Author-X-Name-Last: Anh Hoa Author-Name: Nguyen Phong Nguyen Author-X-Name-First: Nguyen Author-X-Name-Last: Phong Nguyen Title: Performance implication of management accounting systems in market-oriented firms: Empirical evidence from Vietnam Abstract: Drawing upon the resource-based view, this study examines the effects of two key elements of market orientation, i.e. customer orientation and competitor orientation, on the use of management accounting information to enhance firm performance. The partial least squares structural equation modeling (PLS-SEM) results from data collected from top- and mid-level managers working in 279 large companies in Vietnam indicate both customer and competitor orientation have positive effects on the use of management accounting systems (in terms of broad scope, timeliness, aggregation, and integration). This, in turn, enhances firm performance. The study’s results provide various theoretical and managerial implications for building and developing management accounting systems for Vietnamese companies. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2251630 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2251630 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2251630 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2285037_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Morgan M. Bryant Author-X-Name-First: Morgan M. Author-X-Name-Last: Bryant Author-Name: Rituparna Basu Author-X-Name-First: Rituparna Author-X-Name-Last: Basu Title: People, profiles, and purchases: Investigating the impact of environmental cues in social commerce Abstract: Technology, digital advances, and social media are increasingly used to facilitate and influence online consumer purchasing behavior. Growth at the intersection of e-commerce, social networking usage, and functionality has given rise to the social commerce phenomenon. Social commerce sites allow consumers and sellers to engage in two concurrent types of interaction during the buying process. Consumers engage in marketing content from sellers and user-generated content from other consumers. This study investigates how social commerce sites’ combined e-commerce and social networking functionality may impact consumer purchasing behavior. It focuses on seller-generated and user-generated social cues communicated through profile pictures, logos, and other social networking practices (e.g. “follows,” “likes”) and their correlation to retail shop performance indicators on a social commerce site. Using a sample of social and commercial performance indicators from retail shops on “Etsy.com” and a negative binomial regression analysis, we evaluate the effect of social signals on consumer purchasing behavior with a classical Stimulus-Response framework. Findings suggest consumers are more likely to purchase from shops with seller-generated social cues and show greater engagement in the volume of reviews and follows. More importantly, these features also appear to lower the negative impact of the age of an online shop. This finding may be advantageous to new entrants to social commerce or online retail outlets. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2285037 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2285037 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2285037 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2275849_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Alpaslan Yasar Author-X-Name-First: Alpaslan Author-X-Name-Last: Yasar Author-Name: Neriman Yalçın Author-X-Name-First: Neriman Author-X-Name-Last: Yalçın Title: Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management: Evidence from UK companies Abstract: Climate change information, especially greenhouse gas (GHG) emissions disclosures (Scopes 1, 2 and 3), has recently attracted considerable interest from investors, companies, regulators, and other stakeholders. This study examines the relationship between voluntary scope 3 GHG emissions disclosure and earnings management (EM), proxied by accruals-based earnings management (AEM) and real earnings management (REM). Based on a sample of 2,100 firm‐year observations for 420 non-financial UK-listed firms over the period 2016–2020, we find a negative but insignificant relationship between voluntary scope 3 GHG emissions disclosure and EM. Our results are robust to alternative sensitivity tests. Our findings imply that voluntary environmental disclosure (scope 3 GHG emissions) is not a determining factor for UK firms to engage in EM. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2275849 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2275849 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2275849 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2256084_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Kriengkrai Boonlert-U-Thai Author-X-Name-First: Kriengkrai Author-X-Name-Last: Boonlert-U-Thai Author-Name: Muttanachai Suttipun Author-X-Name-First: Muttanachai Author-X-Name-Last: Suttipun Title: Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand Abstract: The study aims to investigate the level and pattern of Key Audit Matters (KAMs) reporting, and to examine the influence of external auditor and audit committee characteristics on KAMs reporting of listed companies in the Stock Exchange of Thailand (SET). Using 200 listed companies of the SET as samples used in this study, the KAMs reporting is measured by the content analysis in auditor’s report, while external auditor characteristics are proxied by audit type, audit fees, female auditor, and auditor rotation. Audit committee characteristics are proxied by audit committee member, proportion of financial expertise, meeting frequency, and member independence. Descriptive analysis, correlation matrix, and balanced panel analysis are used to analyze the data. The average level of KAMs reporting is 1.96 issues. The KAMs reporting shows a declining trend during year 2017 to 2020, while audit fees have increased during period being study. Finally, the study finds that the KAMs reporting is positively influenced by audit fees, female auditor, audit committee size, and meeting frequency. However, the study finds that high proportion of financial expertise audit committee reduces the level of KAMs reporting. The legitimacy theory can be demonstrated to explain the influence of external auditor and audit committee on KAMs reporting. Shareholders, creditors, and investors can use KAMs reporting as important information for their decision-making. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2256084 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2256084 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2256084 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2266131_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Jennifer Cudjoe Author-X-Name-First: Jennifer Author-X-Name-Last: Cudjoe Author-Name: Daniel Agyapong Author-X-Name-First: Daniel Author-X-Name-Last: Agyapong Author-Name: Osman Light Author-X-Name-First: Osman Author-X-Name-Last: Light Author-Name: Stephanie Efua Frimpong Author-X-Name-First: Stephanie Efua Author-X-Name-Last: Frimpong Author-Name: Richard Kofi Opoku Author-X-Name-First: Richard Kofi Author-X-Name-Last: Opoku Title: Psychological empowerment and job performance of star-rated hotels: The mediating role of emotional intelligence Abstract: This paper examined the mediating role of emotional intelligence in the relationship between psychological empowerment and job performance. The quantitative approach was employed using a survey research design with a sample of 289 respondents from the star-rated hotels in the Central Region, Ghana. The explanatory research design was adopted to explain the relationships among psychological empowerment, emotional intelligence and job performance through the testing of hypotheses. PLS-SEM was used to test these hypotheses. It was found that psychological empowerment had a positive significant relationship with job performance in star-rated hotels. Furthermore, psychological empowerment had a positive relationship with emotional intelligence. Also, emotional intelligence had a positive significant relationship with job performance. Additionally, it was identified that emotional intelligence partially mediates the relationship between psychological empowerment and job performance. From the results, management of star-rated hotels should pay critical attention to employees’ psychological empowerment as a job resource since it improves emotional intelligence and enhance job performance. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2266131 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2266131 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2266131 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2256095_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: González-Pérez Laura Icela Author-X-Name-First: González-Pérez Author-X-Name-Last: Laura Icela Author-Name: Ramírez-Montoya María Soledad Author-X-Name-First: Ramírez-Montoya Author-X-Name-Last: María Soledad Author-Name: Enciso-Gonzalez Juan Antonio Author-X-Name-First: Enciso-Gonzalez Author-X-Name-Last: Juan Antonio Title: Education 4.0 Maturity Models for Society 5.0: Systematic literature review Abstract: Society 5.0 is a transformative vision for the future driven by integrating digital technologies and human-centered approaches, fusing with cyber-physical spaces to create a smart society that addresses megatrends through innovative and collaborative solutions by stakeholders. This article analyzes Maturity Models (MMs) in Higher Education to identify the components of Education 4.0 that aim to achieve Society 5.0, seeking the dimensions and levels associated with the quintuple helix and the mission of the HEIs. We conducted a systematic literature review (SLR) guided by research questions to highlight studies that address Maturity Models worldwide, identify components of Education 4.0 in the MM, research methods and instruments used, internal and external stakeholders, and some characteristics of the university missions. The study method employed was a Systematic Review analyzing 26 articles from 2018 to 2023 found in WoS and Scopus databases using inclusion and exclusion criteria under a Prisma workflow. The findings were that the HEIs must: a) analyze dimensions of various Education 4.0 components in a balanced way, b) incorporate comparative designs and mixed methods of the MM models, c) provide technology transfer services, training, and data centers, d) provide fully open environments to educate all citizens inclusively, and e) use sustainable MMs for a significant difference in impact. This review offers educational leaders and policymakers the methodologies for measuring the Education 4.0 path to Society 5.0. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2256095 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2256095 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2256095 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2281716_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Courage Simon Kofi Dogbe Author-X-Name-First: Courage Simon Kofi Author-X-Name-Last: Dogbe Author-Name: Faisal Iddris Author-X-Name-First: Faisal Author-X-Name-Last: Iddris Author-Name: Evans Duah Author-X-Name-First: Evans Author-X-Name-Last: Duah Author-Name: Patience Akuamoah Boateng Author-X-Name-First: Patience Akuamoah Author-X-Name-Last: Boateng Author-Name: Emmanuel Mensah Kparl Author-X-Name-First: Emmanuel Mensah Author-X-Name-Last: Kparl Title: Analyzing the health supply chain risks during COVID-19 pandemic: The moderating role of risk management Abstract: The outbreak of COVID-19 severely affected the achievement of the sustainable development goals. The American Hospital Association estimated an average loss of US$50.7 billion per month for US hospitals during the COVID-19 pandemic. In the less developed economies, it costs about US$52 billion per month to effectively manage COVID-19. This current study, therefore, sought to assess how risk management practices could moderate the relationship between supply chain risk and healthcare delivery, during the COVID-19 pandemic. A survey research design was adopted, with a quantitative research approach. The study adopted purposive sampling technique to select 216 respondents (senior/management members from procurement, stores/inventory, pharmacy, and administration) of the selected public hospitals. Structural Equation Modelling (SEM) was run in Amos (v.23), to estimate the path coefficients. The study concludes that supply chain risk had a significant negative effect on healthcare delivery among public hospitals in Ghana. Also, supply chain risk management had a significant positive effect on healthcare delivery among public hospitals in Ghana. Finally, it was concluded that risk management practices positively moderated the negative effect on supply chain risk on healthcare delivery. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2281716 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2281716 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2281716 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2262699_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Matolwandile M. Mtotywa Author-X-Name-First: Matolwandile M. Author-X-Name-Last: Mtotywa Author-Name: Tshidi Mohapeloa Author-X-Name-First: Tshidi Author-X-Name-Last: Mohapeloa Title: A guiding framework for theory adaptation in operations management studies Abstract: The importance of theory cannot be overstated, as it is a primary research focus across most academic fields. This conceptual research study aimed to develop a guiding framework for theory adaptation in operations management studies. We logically developed a four-stage framework with a process flow and methodological approach to measurements. The framework conceptualizes the domain theory, problematizes the theory, and identifies the method theory for an alternative point of reference and required transition as well as identifies theory-strengthening influences. This is followed by the approach to the theory of unification with either integration or reconciliation. The framework then identifies the core tenets of the emergent theory and its boundaries based on value, time and space. The last stage is theory evaluation which ensures falsifiability of the theory to show that it is refutable. This last stage is based on operationally defined quantitative analysis for the variables, construct validity, convergence, discriminant, predictive and reliability, while for a relationship—linear or non-linear and examines logical and empirical adequacy. In addition to falsifiability, the theory must also be evaluated with the utility, which must ensure the theory’s scope, explanatory potential and predictive adequacy score. This study provides novel research as to the details of the framework of theory adaptation balancing the divergent objectives of the academia and practitioners and can be employed in operations management and other fields. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2262699 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2262699 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2262699 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2259580_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Rocio Romani-Torres Author-X-Name-First: Rocio Author-X-Name-Last: Romani-Torres Author-Name: Diego Norena-Chavez Author-X-Name-First: Diego Author-X-Name-Last: Norena-Chavez Title: Fueling recognition of opportunities through innovative behavior: Mediating role of team entrepreneurial passion and team innovation capacity Abstract: Opportunities recognition is a crucial predictor to assess the viability of any business in a competitive, changing, and uncertain market. In this context, researchers have emphasized innovative behavior should be examined as a driver to recognize opportunities. Despite the growing interest in research on the impact of innovative behavior on the recognition of opportunities, studies are surprisingly scarce. This study seeks to determine how innovative behavior impacts on the recognition of opportunities through team entrepreneurial passion and team innovation capacity in a post-pandemic framework, supporting the mediating effects by resource-based vision theory and opportunity recognition theory. Data were collected in face-to-face surveys to 601 decision-makers of small and medium-sized enterprises (SMEs) in a textile cluster in Lima, Peru using a cross-sectional research design by partial least squares structural equation modeling (PLS-SEM). The findings show that (1) innovative behavior has a positive and significant effect on the recognition of opportunities, and (2) team entrepreneurial passion and team innovation capacity mediate this relationship. These finding enrich the theories and the result can serve as the highlights for management, policies designed for innovative behavior, team entrepreneurial passion, and team innovation capacity in business that generates a competitive advantage especially in developing countries. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2259580 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2259580 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2259580 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2259615_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Magreth Mapunda Author-X-Name-First: Magreth Author-X-Name-Last: Mapunda Author-Name: Alex Reuben Kira Author-X-Name-First: Alex Reuben Author-X-Name-Last: Kira Author-Name: Sarah Ngomuo Author-X-Name-First: Sarah Author-X-Name-Last: Ngomuo Title: Does service sector growth influence tax revenue in Tanzania? Abstract: The study of the influence of service sector expansion on tax revenue is critical, but it has received little attention. The majority of the studies focused on how the service sector affects economic growth. This study aims to investigate how Tanzania’s expanding service sector affects tax revenue. This study used autoregressive distributed lag (ARDL) bounds testing to examine the influence of service sector growth on tax revenue in Tanzania for the period 1970–2018. Results show that service sector growth has a positive influence on tax revenue. Specifically, the government service sector and the trade service sector are confirmed to have a positive and significant influence on tax revenue in Tanzania. The business service sector, the transport service sector, and the personal service sector show insignificant results. This study contributes to the service sector and tax revenue literature by providing evidence showing that service sector growth can influence tax revenue. This paper presents a straightforward tax revenue collection model within the service sector, which holds significant implications for tax authorities, government entities, and policymakers. These findings suggest that improving tax policy can be achieved by targeting specific service subsectors. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2259615 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2259615 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2259615 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2275370_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Jesús Labrador Fernández Author-X-Name-First: Jesús Author-X-Name-Last: Labrador Fernández Author-Name: Pedro César Martínez Morán Author-X-Name-First: Pedro César Author-X-Name-Last: Martínez Morán Author-Name: Gisela Delfino Author-X-Name-First: Gisela Author-X-Name-Last: Delfino Title: Lessons learned in people management after COVID-19 crisis. A qualitative study in Spain Abstract: The purpose of this study is to find out the consequences the COVID-19 crisis has had on people management and the future challenges human resources (HR) departments in Spanish companies must face. We qualitatively explore in-depth HR managers’ experiences, beliefs, and expectations, holding three focus groups with 25 (16 women) HR managers from companies of different sectors, sizes, origins, and locations. Once the discourse analysis had been carried out, it was clear that talent, though scarce, is a priority goal for organisations; HR must implicate strategic decision-making. There was broad agreement that flexible and hybrid work models were the most apparent practical consequences of the crisis. On the other hand, the need to pay more attention to the holistic well-being of workers and the care of the leadership function of managers are essential functions in HR departments. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2275370 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2275370 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2275370 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2284451_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Himawat Aryadita Author-X-Name-First: Himawat Author-X-Name-Last: Aryadita Author-Name: Badri Munir Sukoco Author-X-Name-First: Badri Munir Author-X-Name-Last: Sukoco Author-Name: Maurice Lyver Author-X-Name-First: Maurice Author-X-Name-Last: Lyver Title: Founders and the success of start-ups: An integrative review Abstract: This study aims to identify the factors that must be present when founders develop start-ups and why these factors affect the success of start-ups. Despite the importance of founders’ involvement in start-up success, few studies have specifically and comprehensively focused on founders as the main factor in start-up success. This study presents an integrative literature review of start-up success studies published between 2010 and 2020 on the Web of Science. The study finds that the main founder-related factors that influence start-up success can be categorized as Knowledge, Experience, Competence, Characteristics, and Founding Team (KECCT). KECCT determinants have a substantial impact on strategic decision making, which ultimately determines start-up performance. The dynamic process that founders need to follow in building successful start-ups is described as the start-up success framework. The start-up success framework can be used for further research and by practitioners in developing start-ups. Our review indicates that previous studies have put more emphasis on the cognitive (rational) characteristics of the founder. Based on the Trilogy of Mind Theory, we add the emotional and motivational characteristics of the founder that contribute to the success of a start-up. Our proposed framework, the ERM Model, also enriches the upper echelons theory. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2284451 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2284451 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2284451 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2266656_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Unai Olabarrieta Author-X-Name-First: Unai Author-X-Name-Last: Olabarrieta Author-Name: Leire San-Jose Author-X-Name-First: Leire Author-X-Name-Last: San-Jose Author-Name: Andrés Araujo Author-X-Name-First: Andrés Author-X-Name-Last: Araujo Title: The lemon market of insolvency proceedings in Spain in the new normal: Information, asymmetry, and adverse selection problems Abstract: Insolvency proceedings are strategic for the competitiveness of a national economy. The new law, but also new financial situation of organizations affect the new normal of insolvency framework. In Europe, standards aimed at creating an efficient framework for corporate insolvency resolution are constantly changing to enhance the efficiency of such mechanisms. This pursuit contrasts with the lack of specific efficiency data available to both legislators and researchers, there are no solid statistics to investigate the phenomenon from the perspective of its efficiency, which makes it impossible in practice to investigate its explanatory variables. Previous studies have led us to reflect on key information asymmetry and adverse selection problems resulting from a gap between the new challenges on insolvencies processes and options, because the lack of information. Based on this reflection, we have identified parallelisms between the lemon market, and current insolvency proceedings in Spain. Although, the legal system is modified, the insolvency process itself is a drag, for the achievement of the long-awaited efficiency of the process. It will be necessary to change, not only the legislation, but also the information provided, and create a new insolvency system because actual has “lemons signals”, this circumstance is producing negative effects on the efficiency and competence of a key figure in the process: the insolvency administrator. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2266656 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2266656 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2266656 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2265077_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Shehla Qaiser Author-X-Name-First: Shehla Author-X-Name-Last: Qaiser Author-Name: Muhammad Adnan Bashir Author-X-Name-First: Muhammad Adnan Author-X-Name-Last: Bashir Author-Name: Muhammad Sufyan Ramish Author-X-Name-First: Muhammad Sufyan Author-X-Name-Last: Ramish Author-Name: Junaid Ansari Author-X-Name-First: Junaid Author-X-Name-Last: Ansari Author-Name: Raghava Gundala Author-X-Name-First: Raghava Author-X-Name-Last: Gundala Author-Name: Mohammad Ali Bait Ali Sulaiman Author-X-Name-First: Mohammad Ali Author-X-Name-Last: Bait Ali Sulaiman Title: Impact of consumer consumption adjustments on habits and purchase behavior during COVID-19 Abstract: Purchasing and shopping habits have been disrupted due to the COVID-19 pandemic mainly because of the lockdown imposed in the society and social distancing due to which new habits are being developed among consumers. New regulations and procedures will likely affect the way consumers purchase products and avail services, even if consumers return to their old habits. Digital Marketing, Technological Advancement, Changing Demographics, and consumers’ innovative ways of coping with the blurring of work, leisure, and education boundaries as all of these will contribute to the emergence of new habits. A conceptual framework is developed and tested as a result, which reveals the impact of marketing mix adjustments and lifestyle adjustments of consumers upon their habits as well as purchasing behavior during COVID-19. The moderating role of gender and generational age has been employed in this study to get a deeper understanding of the changing buying behavior of consumers during this pandemic. Data has been collected online due to restrictions imposed and the results depicted the significant impact of marketing mix adjustments as well as lifestyle adjustments on the habits and purchase behavior. As for moderating effect gender had no effect except for place and delivery adjustments and generational age had a moderating effect on all but promotional adjustments during COVID-19. Government policy-makers and retail managers should take note of these findings. Studying the consequences of a crisis over time or comparing the effects of multiple crises can help us better understand consumers’ adjustment behavior during a crisis such as the one that has currently been faced. During COVID-19, comparative research between developed and developing countries can be undertaken to compare changing buying behavior and habits among customers of different nature. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2265077 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2265077 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2265077 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2284437_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Sawasn Al-Husseini Author-X-Name-First: Sawasn Author-X-Name-Last: Al-Husseini Title: Intellectual capital dimensions and employee performance: The mediating role of organizational learning Abstract: Intellectual capital is recognized as the most important driver of economic development and the key to enhancing innovation and performance. This research seeks to examine the impact of intellectual capital (human, relational, and structural) on employee performance through the mediating role of organizational learning. The study surveyed 438 managers based in Iraqi banks. A model was developed and conditional hypotheses were tested using structural equation modeling with AMOS. The results show that the three components of intellectual capital (human, relational, and structural capital) improve employee performance and that organizational learning mediates the relationship between intellectual capital and employee performance. The research gave evidence to support the use of intellectual capital and organizational learning to enhance the performance of the employee within banking sector in developing countries, particularly Iraq. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2284437 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2284437 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2284437 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2283917_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Aruna Polisetty Author-X-Name-First: Aruna Author-X-Name-Last: Polisetty Author-Name: G Sowmya Author-X-Name-First: G Author-X-Name-Last: Sowmya Author-Name: Subhajit Pahari Author-X-Name-First: Subhajit Author-X-Name-Last: Pahari Title: Streaming towards innovation: Understanding consumer adoption of OTT services through IRT and TAM Abstract: The rise of cord-cutting due to technological advancements and internet accessibility has led to an increased interest in understanding the adoption behavior of consumers towards over-the-top services (OTTs). This study aimed to comprehend the barriers to adopting the first wave of OTTs and the innovation characteristics, along with the propagation mechanism, in the second wave, using the Innovation Resistance Theory (IRT) and the Technology Acceptance Model (TAM), respectively. The study was conducted in India, with 302 and 572 respondents for the first and second waves, respectively. Data were analyzed through confirmatory factor analysis and structural equation modeling. The findings revealed that value barriers, technology vulnerability barriers, and individual barriers had the highest impact on consumer resistance, negatively impacting continued usage intention. Consumer habits were found to play a conditional role in antagonizing the effects of consumer resistance on continued usage intention. In the second wave, innovation and consumer characteristics had no significant impact on continued usage behavior. Instead, a robust propagation mechanism was explored to overcome consumer resistance and promote innovation. These findings provide valuable insights for OTT service providers and policymakers to promote continued usage intention and overcome consumer resistance. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2283917 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2283917 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2283917 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2233272_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Gelmar García-Vidal Author-X-Name-First: Gelmar Author-X-Name-Last: García-Vidal Author-Name: Alexander Sánchez-Rodríguez Author-X-Name-First: Alexander Author-X-Name-Last: Sánchez-Rodríguez Author-Name: Reyner Pérez-Campdesuñer Author-X-Name-First: Reyner Author-X-Name-Last: Pérez-Campdesuñer Author-Name: Rodobaldo Martínez-Vivar Author-X-Name-First: Rodobaldo Author-X-Name-Last: Martínez-Vivar Title: Contribution margin and quantity matrix to analyze the product portfolio in the context of SMEs. Criticism of the BCG matrix and its alternatives Abstract: Product portfolio analysis is a critical aspect of small and medium-sized enterprises (SMEs) strategic planning and decision-making. It helps SMEs assess their existing product offerings, identify areas for improvement, and make well informed decisions about which products to keep, discontinue, or add to their portfolio. This type of analysis is crucial for SMEs as it enables them to optimize their product mix, allocate resources effectively, and respond to market changes, thereby ensuring growth and profitability. The objective of the research is to present a new product portfolio analysis tool that SMEs with a more efficient and effective way of evaluating their product offerings paying attention to those that cause a negative impact on performance. The Contribution Margin and Quantity Matrix (CMQ matrix) enables SMEs to gain a deeper understanding of their product mix, identify areas for improvement, and make informed decisions about which products to keep, discontinue, or add to their portfolio. This can lead to increased efficiency, better resource allocation and increased competitiveness, ultimately contributing to the success and profitability of the SME. The proposed instrument allowed decisions to be made after being applied in the analysis of the product portfolio of a retail store. The application of the proposed matrix allowed the analysis and decision making in relation to the product portfolio of an SME, facilitating an improvement in the performance indicators of the products studied. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2233272 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2233272 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2233272 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2265082_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Hani Alkayed Author-X-Name-First: Hani Author-X-Name-Last: Alkayed Author-Name: Saad Zighan Author-X-Name-First: Saad Author-X-Name-Last: Zighan Author-Name: Majed Qabajeh Author-X-Name-First: Majed Author-X-Name-Last: Qabajeh Author-Name: Mohammad I. Almaharmeh Author-X-Name-First: Mohammad I. Author-X-Name-Last: Almaharmeh Title: The role of XBRL adoption on enhancing transparency of information disclosure: A case study of Jordanian financial companies Abstract: The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and efficiency of information disclosure in Jordanian financial companies. Based on a sample of 124 respondents, including accountants, academics, and auditors with a background in XBRL. We find that there is a significant positive impact of adopting XBRL on improving information transparency and efficiency of Jordanian financial companies. XBRL reporting leads to better, more relevant, reliable, and transparent financial information, simplifying preparing group financial statements. XBRL is more critical for sustainability reporting than financial reporting because sustainability reporting is primarily optional. XBRL holds more potential for promoting corporate social and environmental sustainability performance reporting. The study heightened the importance of using the XBRL framework in preparing their financial reports to increase the level of confidence by external parties in the management system of these companies. While this research contributes to the existing knowledge base, it also underlines the need for further exploration into this field. The implications for regulators and financial companies are clear, and addressing the identified limitations can refine future research efforts. XBRL continues to be a vital tool in financial reporting, offering opportunities for growth, transparency, and efficiency in Jordan and beyond. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2265082 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2265082 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2265082 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2276993_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Acep Rohendi Author-X-Name-First: Acep Author-X-Name-Last: Rohendi Author-Name: Asriani Asriani Author-X-Name-First: Asriani Author-X-Name-Last: Asriani Author-Name: Dona Budi Kharisma Author-X-Name-First: Dona Budi Author-X-Name-Last: Kharisma Title: Regulation for startups in Indonesia: Problems and recommendations Abstract: The rapid growth of the digital economy in Indonesia provides a positive trend for startups. The valuation of Indonesia’s digital economy is the highest in Southeast Asia. This paper aims to identify problems and legal issues regarding startups. This research also tries to formulate regulations that can support the development of startups in Indonesia. The data collection technique used is library research by examining books, journals, reports, and laws related to startups. The data analysis technique used is the legal norm method by analyzing laws and regulations related to startups. Based on the results of the research, it was found that startups in Indonesia still face various legal problems such as the absence of startup regulations and the complicated and lengthy startup licensing process. Based on these problems, it is recommended that Indonesia has regulations that specifically regulate startups. The regulation regulates the process of facilitating business licensing for startups, financial support and capital raising schemes. To overcome these problems, Indonesia needs to reformed regulations in the startup sector and apply the licensing concept through a risk-based approach. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2276993 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2276993 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2276993 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2251206_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Padang Wicaksono Author-X-Name-First: Padang Author-X-Name-Last: Wicaksono Author-Name: Imelda Theresia Author-X-Name-First: Imelda Author-X-Name-Last: Theresia Author-Name: Badra Al Aufa Author-X-Name-First: Badra Author-X-Name-Last: Al Aufa Title: Education–occupation mismatch and its wage penalties: Evidence from Indonesia Abstract: Overeducation poses a significant challenge in the job market, impacting both job mobility and wage. This study aimed to examine the influence of overeducation experience on two key factors, including 1) the probability of experiencing overeducation again in the current job and 2) the level of wage obtained from the current job. We use data from four surveys of National Labor Force Survey (SAKERNAS): February 2017, 20 August 17, February 2018, and August 2018. We employed the Multinomial Logistic Regression and a Fixed Effect Model analysis. The results showed that workers who had previously experienced overeducation in their past jobs faced a 31.64% probability of re-experiencing it. This probability was lower than the likelihood of transitioning to a matched job, which stood at 67.35%, hence, overeducation served as a transitional phase toward obtaining a suitable job. Additionally, this study found a wage disparity of 16.2% between workers with overeducation experience and those with matched experience when transitioning to a matched job. Interestingly, no wage difference was observed between the two groups when transitioning to overeducation jobs. In conclusion, training programs should be performed to enhance the productivity of new workers to enable them to adapt more quickly to the work environment and avoid wage penalties. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2251206 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2251206 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2251206 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2285768_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Sularsih Anggarawati Author-X-Name-First: Sularsih Author-X-Name-Last: Anggarawati Author-Name: Armelly Armelly Author-X-Name-First: Armelly Author-X-Name-Last: Armelly Author-Name: Muhartini Salim Author-X-Name-First: Muhartini Author-X-Name-Last: Salim Author-Name: Wida Odilawati Author-X-Name-First: Wida Author-X-Name-Last: Odilawati Author-Name: Fachri Eka Saputra Author-X-Name-First: Fachri Eka Author-X-Name-Last: Saputra Author-Name: Ferry Tema Atmaja Author-X-Name-First: Ferry Tema Author-X-Name-Last: Atmaja Title: The mediating role of narcissistic behavior in the relationship between materialistic orientation and conspicuous online consumption behavior on social media Abstract: Materialism is a prevalent phenomenon in contemporary society and exerts a substantial influence on consumer behavior. Materialistic individuals prioritize their life goals, success criteria, and sources of happiness through the accumulation of wealth, often exhibiting a proclivity towards narcissism. Concurrently, conspicuous consumption entails the consumption of products or services primarily to fulfill social needs. These three facets—materialism, narcissistic behavior, and conspicuous consumption on social media—have garnered significant attention in academic research. However, prior investigations have not delved into the role of narcissistic behavior in elucidating the positive association between materialism and conspicuous consumption on social media. To address this gap, this study employed an online survey method, involving 330 respondents, with 292 questionnaires deemed suitable for analysis. The structural equation model analysis unveiled several noteworthy findings. Firstly, materialistic orientation exhibited a positive and significant impact on both narcissistic behavior and conspicuous consumption on social media. Secondly, narcissistic behavior demonstrated a positive influence on conspicuous consumption on social media. Finally, this study confirmed that narcissistic behavior mediates the positive relationship between materialism and conspicuous consumption on social media. As a result, this study constitutes a valuable contribution to the literature on consumer behavior. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2285768 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2285768 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2285768 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2275360_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Lloyd George Banda Author-X-Name-First: Lloyd George Author-X-Name-Last: Banda Author-Name: Zahra Zahir Kassam Author-X-Name-First: Zahra Zahir Author-X-Name-Last: Kassam Title: E-commerce and household consumption in the United States: An arrangement of convenience Abstract: E-commerce is a comparatively classical concept that emerged into the business language in the 1970s. However, the theoretical and empirical conceptualization of the concept in marketing or consumer behaviour and economics is scanty. Therefore, we seek to statistically examine the impact of marketing strategies measured by the E-commerce index on household consumption in the United States (U.S.). Thus, the study used annual time series for data from 1990 to 2021. The study employed the autoregressive distributed lag approach, bounds cointegration, and the error correction model to establish the long-run relationship among the variables. Empirical findings revealed a positive relationship between e-commerce marketing and real household consumption in the U.S. For example, a one-unit improvement in e-commerce marketing results in a 0.72 per cent point increase in real household consumption in the long run. Unemployment also depicted a rare positive relationship, and we attributed the phenomenon to consumer confidence in the economy. Furthermore, the results showed that inflation negatively influences real household consumption in the U.S. in the long run. The study validates Engel, Kollat, and Blackwell’s model in the United States, through which we argue that the better the information firms feed consumers, the higher the household consumption and the more the sales revenue and profitability a firm earns. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2275360 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2275360 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2275360 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2259577_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Abror Abror Author-X-Name-First: Abror Author-X-Name-Last: Abror Author-Name: Dina Patrisia Author-X-Name-First: Dina Author-X-Name-Last: Patrisia Author-Name: Yunita Engriani Author-X-Name-First: Yunita Author-X-Name-Last: Engriani Author-Name: Nazirul Mubin Bin Mohd Noor Author-X-Name-First: Nazirul Mubin Bin Mohd Author-X-Name-Last: Noor Author-Name: Maznah Wan Omar Author-X-Name-First: Maznah Wan Author-X-Name-Last: Omar Author-Name: Muhd. Al Hafizh Author-X-Name-First: Muhd. Al Author-X-Name-Last: Hafizh Author-Name: Vanessa Gaffar Author-X-Name-First: Vanessa Author-X-Name-Last: Gaffar Author-Name: Muthia Roza Linda Author-X-Name-First: Muthia Roza Author-X-Name-Last: Linda Title: Antecedents of customer value co-creation in Islamic banking: The role of religiosity, perceived value and behavioral factors Abstract: This study aims to examine some antecedents of customer value co-creation in the Islamic bank industry. It also addresses the role of religiosity, perceived value and behavioral factors on customer value co-creation. This quantitative study used 400 respondents as the sample. Data were collected through survey and after some preliminary analyses, this study analyzed 390 responses in the main analysis. Data were analyzed using Covariance Based Structural Equation Modeling (CB-SEM) with AMOS 24 as the software package. The result indicates that several factors affect customer value co-creation, including religiosity, service quality, perceived value and customer commitment. Even though there is no significant direct relationship between satisfaction and customer value co-creation, it was found that satisfaction relates to customer value co-creation through customer commitment as the mediator. This study also found the moderating role of religiosity on the relationship between customer satisfaction and customer commitment. Limitations and future research are discussed. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2259577 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2259577 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2259577 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2266188_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Patience Aseweh Abor Author-X-Name-First: Patience Aseweh Author-X-Name-Last: Abor Author-Name: Carlos Kokuvi Tetteh Author-X-Name-First: Carlos Kokuvi Author-X-Name-Last: Tetteh Title: Accountability and transparency: Is this possible in hospital governance? Abstract: Health institutions in developing countries need to be transparent and accountable to attain universal health coverage and effective institutions as mandated by Sustainable Development Goals (SDG) 3 (target 3.8) and SDG 16 (target 16.6), respectively. This study seeks to achieve two objectives: 1) to examine financial, performance, and political or democratic accountability at the teaching hospitals in Ghana toward achieving good hospital governance; 2) to examine event and process transparency practices in the teaching hospitals. A comparative case methodology was employed with data from structured questionnaires administered to hospital administrators. The study revealed only one of the four teaching hospitals understudy is accountable in terms of financial, political/democratic, and performance accountability. Also, the same teaching hospital was found to practice both process and event transparency, establishing the correspondence between accountability and transparency. The study concludes that most of the teaching hospitals in Ghana have challenges with accountability and transparency at varying intensities. Thus, efforts to ensure accountability and transparency are recommended for quality healthcare delivery and good hospital governance. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2266188 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2266188 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2266188 Template-Type: ReDIF-Article 1.0 # input file: OABM_A_2281485_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Nabila Asghar Author-X-Name-First: Nabila Author-X-Name-Last: Asghar Author-Name: Amira Khattak Author-X-Name-First: Amira Author-X-Name-Last: Khattak Author-Name: Muhammad Hassan Danish Author-X-Name-First: Muhammad Hassan Author-X-Name-Last: Danish Author-Name: Ijaz Hussain Bokhari Author-X-Name-First: Ijaz Hussain Author-X-Name-Last: Bokhari Author-Name: Muhammad Waris Author-X-Name-First: Muhammad Author-X-Name-Last: Waris Title: Managerial skills, technology adaptation and firm performance: Mediating role of process innovation and product innovation Abstract: The main aim of every organization is to improve performance and productivity, but this is only possible with efficient management techniques and technology that produces results. Thus, the main aim of this study is to analyze the effect of managerial skills and technology adaptation on firm performance and productivity through the mediation channel of process innovation and product innovation using the PLS-SEM technique. The data for this study is collected from 150 managers of manufacturing industrial firms located in Lahore, the second largest city in Pakistan. The present used the purposive sampling technique to achieve the research objectives. The study’s empirical findings reveal that managerial skills and technology adaptation are positively and significantly related to process and product innovation. Indirect and total effects show that managers’ skills, technology adaptation, process innovation, and product innovation are positively and significantly related to the productivity and performance of firms. The present research is focused on the implementation of new technology and innovation. Journal: Cogent Business & Management Issue: 3 Volume: 10 Year: 2023 Month: 12 X-DOI: 10.1080/23311975.2023.2281485 File-URL: http://hdl.handle.net/10.1080/23311975.2023.2281485 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2281485