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Article
Publication date: 6 February 2024

Irene Pasina, Emanuela Corti, Taher Eldanaf and Dalal Abdullah

This paper explores the impact of interior design education and its effectiveness in the work environment for women in the United Arab Emirates (UAE), as they are the primary…

Abstract

Purpose

This paper explores the impact of interior design education and its effectiveness in the work environment for women in the United Arab Emirates (UAE), as they are the primary recipients of interior design programs. The analysis focuses on the role of women in interior design in the Gulf countries and the update of an interior design program curriculum as part of the continuous development program requested by the UAE Commission of Academic Accreditation (CAA) of the national Ministry of Education (MoE).

Design/methodology/approach

The research adopts different methodologies: an academic annual effectiveness report (AER), requirements of relevant international and regional accreditation bodies and a double round of surveys and interviews with female students, alumni, instructors and professionals.

Findings

The article collects and compares data from different perspectives, from the academic to the professional point of view, discussing challenges and opportunities for female students in contemporary interior design in the UAE. After collecting the necessary feedback on the strengths and weaknesses of the bachelor’s program, a set of informed recommendations has been developed, approved and introduced during the academic year 2022/2023. At the end of the year, a second feedback from faculty and external reviewers was gathered and analyzed, providing preliminary insights into the effectiveness of the curricular revisions and highlighting the significant benefits for the female students.

Originality/value

The paper discusses the comprehensive and up-to-date combination of traditional elements, innovative approaches and sustainable practices, alongside the strategic planning of the United Arab Emirates, proposed to enhance female learning experiences while reinforcing their skills and competencies for their future careers.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

Article
Publication date: 21 February 2020

Yosra Mnif and Oumaima Znazen

This paper aims to investigate the impact of the characteristics of two corporate governance mechanisms, namely, board of directors and audit committee (hereafter AC), on the…

1486

Abstract

Purpose

This paper aims to investigate the impact of the characteristics of two corporate governance mechanisms, namely, board of directors and audit committee (hereafter AC), on the level of compliance with International Financial Reporting Standard [hereafter International Financial Reporting Standards (IFRS)] 7 “Financial instruments: Disclosures” (hereafter FID).

Design/methodology/approach

Using a self-constructed checklist of 128 items, this research measures the compliance with IFRS 7 of 63 Canadian financial institutions listed on the Toronto Stock Exchange during a period of three years (2014-2016). Fixed effect panel regressions have been used to capture the individual effect present in authors’ data.

Findings

Empirical results show that the mean compliance level with IFRS 7 requirements is about 77 per cent and identify various areas of non-compliance. This level of compliance has a positive linkage with the board size and independence. Similarly, the AC independence and financial accounting expertise are shown to positively affect authors’ dependent variable. Nevertheless, CEO/chairman duality, AC size and meeting frequency are not significantly correlated with the level of compliance with IFRS 7.

Originality/value

This study expands prior compliance literature in the Canadian setting by examining the determinants of compliance with IFRS mandatory disclosures. Also, and to the best of the authors’ knowledge, this paper is among the first studies that have investigated the effect of corporate governance characteristics (hereafter CGC) on compliance with all IFRS 7 requirements in general.

Details

Managerial Auditing Journal, vol. 35 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 23 March 2021

Imad Rahim

The purpose of this paper is to examine the effect of environmental disclosure on firm efficiency of the listed firms in Pakistan.

Abstract

Purpose

The purpose of this paper is to examine the effect of environmental disclosure on firm efficiency of the listed firms in Pakistan.

Design/methodology/approach

The study uses secondary sources such as sustainability reports, annual reports and company websites to collect the data. A sample of 46 large firms is selected based on market capitalization and listing on the KSE-100 index.

Findings

The results suggest that environmental disclosure plays a significant positive role in determining the efficiency of the listed firms. The robustness test also confirms these results.

Research limitations/implications

The study suggests that regulators should take appropriate steps for better and increase the firm's environmental disclosure. The number of sample firms restricts the generalization of results from this study. However, the results are consistent and can be validated using a large sample.

Practical implications

The study includes implications to develop strict guidelines on environmental disclosure in response to its positive effect on the efficiency of the firm.

Originality/value

The study contributes to the growing environmental and efficiency literature by providing empirical evidence from a developing country where there are no strict guidelines on environmental regulations. This study is one of the first to capture environmental disclosure and measure efficiency by employing the data envelopment analysis (DEA) method in developing markets.

Details

Asian Review of Accounting, vol. 29 no. 3
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 17 March 2021

Muhammad Ibrahim Abdullah, Dechun Huang, Muddassar Sarfraz, Junaid Naseer and Muhammad Waqas Sadiq

Organizations are facing several challenges in the current challenging business environment. The current study explores how counterproductive work behavior (CWB) affects…

1457

Abstract

Purpose

Organizations are facing several challenges in the current challenging business environment. The current study explores how counterproductive work behavior (CWB) affects bio-medical companies' firm performance in Pakistan. The study considers the mediating role of organizational culture and its impact on CWB and a firm's performance.

Design/methodology/approach

Data were collected through a self-administered questionnaire. For data collection, 300 questionnaires were distributed among employees working in biomedical companies. Statistical analysis such as descriptive statistics, Pearson moment correlation and structural equation modeling (SEM) techniques was used to analyze the study variable's relationship and its effect on the firm's performance.

Findings

The study results revealed that CWB and organizational culture significantly influence firm performance directly and indirectly. Moreover, organizational culture partially mediates the relationship between CWB and companies' performance.

Originality/value

The current study plays a significant role in the firm's policy directions. There are limited research and information accessible to biomedical firms in Pakistan. Counterproductive job habits wind up becoming something that significantly affects the firm performance. This research adds to human resource management, corporate management and the business strategy literature.

Details

Business Process Management Journal, vol. 27 no. 6
Type: Research Article
ISSN: 1463-7154

Keywords

Book part
Publication date: 13 August 2018

Robert L. Dipboye

Abstract

Details

The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

Article
Publication date: 18 July 2016

Tulsi Jayakumar

The purpose of this paper is to understand the behavioral lessons and managerial implications of deep discount strategies used by e-commerce firms to gain a competitive advantage…

1815

Abstract

Purpose

The purpose of this paper is to understand the behavioral lessons and managerial implications of deep discount strategies used by e-commerce firms to gain a competitive advantage over rivals. The paper seeks to understand the behavioral aspects of consumer and competitor response to such online sales, particularly with reference to e-satisfaction and e-loyalty. The case study seeks to: understand the behavioral aspects of utility and customer satisfaction; understand the behavioral aspects influencing customer attitudes, preferences and choice; understand heuristics involved in consumer decision-making; and understand possible firm strategies based on a thorough analysis of behavioral influencers of customer decisions.

Design/methodology/approach

The paper follows a case study approach. Secondary data sources from the library, company website and newspaper articles have been used to build a case which would encourage students to discuss and analyze the application of principles of behavioral economics to marketing problems faced especially by e-retailers. It uses Flipkart’s botched-up Big-Billion Day sale to drive home lessons in behavioral economics to marketers.

Findings

With growing internet penetration, e-retail presents high potential in India along with its BRICS peers. However, the task of grabbing customer mindshare, as also a share of wallet of the growing Indian purchasing power through monster discounts and deals by e-tailers may not work. Firms such as Flipkart may strategize using principles of behavioral economics including confirmatory bias, framing effects, reference points, principles of loss aversion, heuristics and the peak–end rule to influence customer decision-making in their favor. They must also guard against any incidents/events which invoke the representativeness heuristic or negative confirmatory biases towards e-commerce portals.

Practical implications

E-tailers in countries like India should understand the behavioral implications of deep discount strategies and deals offered by them as a means of gaining competitive advantage. Attention to e-service outcome quality and e-service recovery is important.

Originality/value

The case is unique in its applications of behavioral economics principles to e-retailing in India. It seeks to apply behavioral principles to a major e-commerce marketing event in India. With the e-commerce industry likely to boom in India, the case study provides unique insights into competitive pricing strategies adopted by e-retailers and the feasibility thereof.

Article
Publication date: 19 May 2022

Salih Ülev, Fatih Savaşan and Mücahit Özdemir

This paper aims to investigate the effect of Islamic microfinance on poor households through the case of the IKSAR Qard al-Hasan Program in Turkey. To achieve this aim, it…

Abstract

Purpose

This paper aims to investigate the effect of Islamic microfinance on poor households through the case of the IKSAR Qard al-Hasan Program in Turkey. To achieve this aim, it examined the changes in the socio-economic status of beneficiaries before and after the program.

Design/methodology/approach

This paper adopts the convergent parallel mixed method design. It conducted two surveys to micro-entrepreneurs: the first is when they received the loan and the second is when they finished their installments. In addition to the longitudinal data obtained from these two surveys, qualitative data were collected by participant observation and interview technique with visiting these people periodically throughout the interest-free loan (qard al-hasan).

Findings

According to the results obtained from the analysis of the pre- and post-surveys, a statistically significant increase of 35% was experienced in the monthly household income after receiving the qard al-hasan loan compared to before. Similarly, a statistically significant increase was found in the monthly expenditures of 23 out of 30 households after receiving the qard al-hasan.

Originality/value

There are two originalities of this study. To the best of the authors’ knowledge, it is the first research that examines the only Islamic microfinance program in Turkey. Second, it uses longitudinal data while examining the impact of Islamic microfinance on the welfare of the poor. In the relevant literature, no study has been identified that uses longitudinal data in Islamic microfinance. Similarly, a limited number of longitudinal studies examine the impact of conventional microfinance institutions on the poor.

Details

International Journal of Ethics and Systems, vol. 39 no. 2
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 6 October 2021

Hela Borgi and Yosra Mnif

The purpose of this study is to investigate the effect of enforcement, and more particularly government quality and the stock market development, on compliance with International…

Abstract

Purpose

The purpose of this study is to investigate the effect of enforcement, and more particularly government quality and the stock market development, on compliance with International Financial Reporting Standards (IFRS) disclosure requirements in 12 African countries.

Design/methodology/approach

The authors use a self-constructed compliance index from content analysis and apply panel regressions for a sample of 606 firm-year observations during the period 2012 to 2014.

Findings

This analysis illustrates a high level of disparity of information provided by companies, possibly due to the complexity of the selected standards and the depth of information required. The findings reveal that government quality and stock market development have a positive and significant effect on compliance with IFRS disclosure requirements in Africa. This implies that enforcement plays a key role in improving the compliance level across African countries.

Practical implications

These findings should be of interest to government policymakers, professional bodies, regulators and standard setters who are concerned with compliance and financial reporting transparency at a country level. It should be a signal to call for more effort to strengthen the enforcement of accounting standards and capital market supervision by putting in place some disciplinary actions for non-compliance with IFRS. The authors also believe that the results may help African policymakers and regulators enhance the level of compliance with IFRS disclosure requirements by enforcing accounting standards.

Originality/value

This research contributes to the compliance literature by investigating the effect of enforcement on compliance with IFRS disclosure requirements in the African countries, an understudied context where enforcement is a challenge.

Details

Journal of Financial Regulation and Compliance, vol. 30 no. 1
Type: Research Article
ISSN: 1358-1988

Keywords

Article
Publication date: 9 October 2023

Rosylin Mohd Yusof, Zaemah Zainuddin, Hafirda Akma Bt Musaddad, Siti Latipah Harun and Mohd Aamir Adeeb Abdul Rahim

This paper aims to propose a model for democratization of Islamic home financing to tackle the issue of sustainability of homeownership affordability.

Abstract

Purpose

This paper aims to propose a model for democratization of Islamic home financing to tackle the issue of sustainability of homeownership affordability.

Design/methodology/approach

A conceptual framework and fractional equity model (FEM) are developed to incorporate big data analytics, artificial intelligence and blockchain technology in an ecosystem for affordability and sustainability of homeownership via the proposed financing model. In addition, the FEM adopts the simulation approach to show its validity in terms of liquidity when compared with traditional home financing. In this regard, this paper is focused on developing and demonstrating the feasibility of a new financing model, rather than testing specific hypotheses or relationships. This is to propose the democratization model for Islamic Home Financing that will not benefit the prospective home buyers without compromising the profitability of the financial institutions.

Findings

The findings indicate that the proposed end-to-end solution within the financing ecosystem can lead to more efficient matching market between the buyers and sellers of houses, reduced transaction costs, greater transparency and enhanced efficiency which in the end could lead to lower costs of owning homes and sustained financial resilience among house owners. The findings indicate that the FEM model is able to increase homeownership with more elements of liquidity, marketability and sustainability for homebuyers.

Research limitations/implications

This research highlights the potential of big data and blockchain technology in democratizing Islamic home financing and evidence that the transfer of ownership is possible through tokenization. However, this will require a mature financing environment to adapt the technology for practical application.

Practical implications

The model proposes a solution to propagate shared prosperity among stakeholders such as the house buyers/owners, sellers, investors as well the government agencies. The proposed FEM model provides alternative home financing that is more marketable, flexible and sustainable for households/buyers and financiers.

Social implications

It is hoped that with the proposed financing ecosystem to promote affordability and sustainability of homeownership via big data analytics, artificial intelligence and blockchain technology can lead to greater financial resilience for homeowners which can then be translated to enhanced well-being, increased productivity and can further promote economic growth.

Originality/value

This research is a concept paper based on academic research and industry collaboration with a technology provider.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 12 August 2019

Rishipal

The purpose of this study is to identify the characteristics of employee loyalty and counter-productive work behaviour (CWB) among employees working in the Indian hospitality…

Abstract

Purpose

The purpose of this study is to identify the characteristics of employee loyalty and counter-productive work behaviour (CWB) among employees working in the Indian hospitality sector. The study also compared the status of employee loyalty among managers, who exhibit either very high and or very low traits of CWB. The study also examined the factors responsible for the high tendency of employee loyalty and for that of CWB.

Design/methodology/approach

Primary data were collected by using questionnaire and interview methods from employees and managers working in hotels situated in the National Capital Region (NCR), Delhi, India. A sample of total 220 junior and middle level managers and other employees was taken and a selected sample was tested for tendencies of employee loyalty and CWB and analyzed to interpret the findings.

Findings

The findings reveal that the tendency of employee loyalty among managers in the hospitality sector was high, whereas the status of CWB was low. Results also predicted that the tendency of employee loyalty was high among the managers with low traits of counter-productive behaviour and very low among managers with a higher tendency of CWB. Factors such as compensation and benefits, job security and growth and satisfaction were found to be responsible for high tendency of employee loyalty; the controlling of factors such as ignoring or arguing with others, physically damaging organizational property, stealing organizational or employee’s property, intentionally working slowly, doing work incorrectly, neglecting to follow procedures, taking longer breaks than allowed, coming late and leaving early was responsible for a high degree of CWB.

Research limitations/implications

This study was conducted by involving lower and middle level hospitality sector managers in the NCR Delhi region only. To generalize the findings effectively, a more comprehensive study should be conducted that also involves senior level managers.

Originality/value

There are relatively few prior studies of the factors addressed in this study which has sought to explore an under-research aspect of workplace behaviour.

Details

Worldwide Hospitality and Tourism Themes, vol. 11 no. 4
Type: Research Article
ISSN: 1755-4217

Keywords

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