Search results

1 – 10 of over 1000
Article
Publication date: 28 August 2019

Cicilia A. Harun and Raquela Renanda Nattan

This paper aims to examine non-core deposit (NCD), or the fraction of deposit most likely to be withdrawn, based on bank liquidity behavior. NCD is an analytical component of bank…

Abstract

Purpose

This paper aims to examine non-core deposit (NCD), or the fraction of deposit most likely to be withdrawn, based on bank liquidity behavior. NCD is an analytical component of bank deposit; hence, its withdrawal rate is crucial.

Design/methodology/approach

The paper categorizes all 114 commercial banks in Indonesia using K-Median clustering and produces NCD coefficients for each cluster. Clustering result resembles the bank ownership-based grouping.

Findings

Generally, state-owned banks and private-domestic banks have smaller NCD coefficients compared to foreign-owned, joint-venture and regional government-owned banks. The NCD coefficient then can form thresholds for an event of extreme deposit withdrawal for macroprudential surveillance.

Originality/value

NCD is an analytical indicator that can be useful to manage the liquidity risk of banks; however, this indicator is rarely found in the literatures, hence not many know how to estimate the indicator.

Details

Studies in Economics and Finance, vol. 38 no. 2
Type: Research Article
ISSN: 1086-7376

Keywords

Article
Publication date: 1 March 2017

Tri Jatmiko Wahyu Prabowo, Philomena Leung and James Guthrie

This paper examines whether public sector reforms in a developing country is consistent with the principles of new public management (NPM). It examines whether Indonesian public…

2643

Abstract

This paper examines whether public sector reforms in a developing country is consistent with the principles of new public management (NPM). It examines whether Indonesian public sector reforms from the late 1990s to 2015, specifically the adoption of accrual accounting, are motivated by NPM philosophy. Reviewing and analysing Government regulations and reports, the study finds that the reforms are an attempt to implement NPM, specifically in relation to five financial management aspects (i.e. market-oriented, budgeting, performance management, financial reporting and auditing systems). However, the reforms are inconsistent with the NPM philosophy of efficiency and effectiveness in public service provisions. By requiring the use of the existing system, the reforms actually created inefficiency. This research is novel in investigating the gap between 'ideal concepts' and examining practices in an emerging country context.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 29 no. 1
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 12 June 2020

Siti Salwa Alias, Zawati Harun and Salina Abu Mansor

The purpose of this study is to investigate the using of rice husk (RH) which is a green material derived from agricultural waste with the ability to absorb heavy metal. It has…

Abstract

Purpose

The purpose of this study is to investigate the using of rice husk (RH) which is a green material derived from agricultural waste with the ability to absorb heavy metal. It has been used in wastewater treatment. In this research, a kaolin-based green ceramic water filter (CWF) incorporated with two different additives (RH and zeolite-based RH ash [RHA]) was successfully fabricated.

Design/methodology/approach

The weight ratio of kaolin:additive was varied (90:10, 80:20 and 70:30) and fabricated via the slip-casting technique. The green CWFs were dried (60°C for 1 h), followed by sintering (1,200°C).

Findings

The green CWF of kaolin:RH with a weight ratio of 70:30 showed the best properties and satisfactory performance with a porous cross-section microstructure, highest porous area (4.58 µm2), good structure, lowest shrinkage (8.00%), highest porosity (45.10%), lowest density (1.79 g cm−3), highest water absorption (55.50%) and hardness (241.40 Hv). This green CWF has also achieved good permeability (42.00 L m−2h−1) and removal of the textile dye (27.88%). The satisfactory characterization and good textile dye removal performance (75.47%) were also achieved from green CWF with kaolin:zeolite at a weight ratio of 80:20.

Research limitations/implications

This research is focused on green CWF and zeolite at a certain amount with the specific characterization analysis methods.

Practical implications

The use of low-cost waste materials to treat dye wastewater from agricultural by-products/wastes sources in treating the dye will enhance the using of green material.

Social implications

Avoiding the waste sludge that can pollute the environment can create a health issue. The use of low-cost waste materials to treat dye wastewater from agricultural by-products/wastes sources in treating the dye can avoid the waste sludge that can pollute the environment and create serious health issue.

Originality/value

All the kaolin-based green CWFs incorporated with two different additives (RH and zeolite-based RHA) fabricated using a simple slip-casting technique have shown the potential to be used as a filter in wastewater treatment applications.

Details

World Journal of Engineering, vol. 17 no. 4
Type: Research Article
ISSN: 1708-5284

Keywords

Article
Publication date: 16 March 2020

Bestoon Abdulmaged Othman, Amran Harun, Nuno Marques De Almeida and Zana Majed Sadq

With growing mobility in a globalized world and an estimate of more than 300 million people going on religious pilgrimages every year, various researchers have been focusing on…

5111

Abstract

Purpose

With growing mobility in a globalized world and an estimate of more than 300 million people going on religious pilgrimages every year, various researchers have been focusing on pilgrimage-driven travel services. In this context and within the Islamic religious tradition, the “Umrah” is used as a case study in this paper. In addition, this study also investigated the effects of Umrah SMM (promotion, place, people, product, price, process, physical evidence, marketing communication and after sale service) on customer satisfaction and loyalty toward Umrah travel agents in “Malaysia.”

Design/methodology/approach

Convenience sampling technique at four international airports in “Malaysia” was used to obtain data from Umrah travelers who had used Umrah services at least once. A total of 384 usable questionnaires were collected from this study and the data were analyzed using the partial least square.

Findings

The result indicated that the marketing mix has a significant positive effect on customer loyalty through customer satisfaction both directly and indirectly. This study will be of interest to the Umrah travel industry, for Malaysia and all the other countries, in understanding how marketing mix strategies are essential in maintaining a long-term relationship with customers.

Originality/value

The literature on Umrah travel services revealed that the traditional service marketing mix (SMM) of 7P’s is inadequate. The purpose of this paper is to address this gap and examine an innovative service marketing mix strategy for “Umrah Service” including marketing communication and after sales service. It investigates the effects of enhanced Umrah SMM on customer satisfaction and loyalty towards Umrah travel agents in “Malaysia”.

Details

Journal of Islamic Marketing, vol. 12 no. 2
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 25 April 2023

Hoang Thi Kim Quy, Mai Dong Tran and Tien Minh Dinh

The present study aims to explore the linkages among transformational leadership, workplace spirituality and frontline employee (FLE) service recovery performance in the aviation…

Abstract

Purpose

The present study aims to explore the linkages among transformational leadership, workplace spirituality and frontline employee (FLE) service recovery performance in the aviation service industry. The resilience of individuals was taken as a mediator for the associations between transformational leadership as well as workplace spirituality and frontline employee's service recovery performance. The hypothesized research model was examined by integrating the principles of COR theory and the SDT perspective on psychological needs.

Design/methodology/approach

The research model was evaluated via partial least squares (PLS). In particular, SmartPLS 3.0 software was utilized to examine anticipated correlations through a poll of 371 air service provider frontline employees.

Findings

Results demonstrated that transformational leadership had a positive impact on both service recovery performance and spirituality in the workplace. The positive connection between workplace spirituality and service recovery performance was also supported. Further, the mediating role of an employee's resilience in these relationships was established. The paper provides a significant contribution with both theoretical and practical implications.

Practical implications

The present research also provides some practical implications for the aviation industry. Since the aviation industry is a high-contact service industry, aviation frontline employees play a crucial role in service recovery strategies. Thus, air service providers need to provide these employees with ample resources to effectively handle service failures. Moreover, the service recovery performance of air service providers may benefit from the hiring of managers with strong transformational leadership styles. Therefore, these providers should take leadership style into account when recruiting, promoting and training supervisors. Managers should, among other activities, implement transformational leadership approaches, such as inspiring and motivating, establishing a supportive organizational climate, paying attention to employees' needs and engaging in active listening.

Originality/value

The current study contributes to the stream of research on SRP and the role of transformational leadership, workplace spirituality and resilience in service recovery in particular. Furthermore, by integrating the COR and SDT theories, the current study gives more real-world proof of the importance of leadership for organizations.

Details

Journal of Organizational Effectiveness: People and Performance, vol. 10 no. 4
Type: Research Article
ISSN: 2051-6614

Keywords

Article
Publication date: 17 January 2022

Suhaiza Ismail

The objective of this study is to examine the perceived usefulness of accrual accounting-based financial information for accountability and for supporting decision-making in…

Abstract

Purpose

The objective of this study is to examine the perceived usefulness of accrual accounting-based financial information for accountability and for supporting decision-making in public sector organisations.

Design/methodology/approach

A questionnaire survey adapted from Kober et al. (2010) was used to survey Malaysian Federal Government accountants to ascertain their views on the usefulness of accrual accounting information across 12 situations regarding accountability and decision-making. Mean scores and mean score ranking were computed on a total of 165 usable responses received. The independent t-test was conducted to investigate the differences in the perception between “accountants with” and the “accountants without” prior work experience in the private sector.

Findings

The study provides evidence that Malaysian Federal Government accountants consider accrual accounting information as very useful for decision-making. The three most important decision-usefulness indicators in the survey are “To assist in managing the department’s assets and liabilities”, “To assess cash flow needs of a department” and “For departmental resource allocation decisions”. The least useful accrual accounting information as perceived by the Malaysian public sector accountants is “To assist in discharging the department’s accountability obligations”.

Originality/value

The study provides valuable insights into the extent to which accrual accounting information is considered useful for accountability and decision-making, lending support to the Malaysian Government’s reform agenda of moving towards using accrual accounting in public sector organisations at the federal level.

Details

Meditari Accountancy Research, vol. 31 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 31 January 2020

Lara Mendes Christ Bonella Sepulcri, Emerson Wagner Mainardes and Danilo Magno Marchiori

Various studies dealing with brand orientation were analysed to discuss how the issues identified in this area have been relating over time. This paper aims to identify the key…

6281

Abstract

Purpose

Various studies dealing with brand orientation were analysed to discuss how the issues identified in this area have been relating over time. This paper aims to identify the key studies, the keywords used and the origin of the studies.

Design/methodology/approach

A systematic literature review (SLR) was performed within the Scopus database to select and summarize the studies that deal with brand orientation. Finally, 90 articles were subjected to bibliometric analysis.

Findings

Five major research areas were identified (brand orientation concept, hybrid strategies, internal branding management, brand performance and perceived brand orientation) and discussed.

Research limitations/implications

As the main theoretical contribution, the results showed a focus on research in five areas: the development of the brand orientation concept and proposed extensions; hybrid strategies; the relations between brand orientation, internal branding and brand management; the relation between brand orientation and financial performance; and the perceived brand orientation, mostly applied to higher education sector.

Originality/value

The study offers a general overview of brand orientation, identifying relations on topics of interest, main keywords and sub-themes in this field. The results contribute to fulfilling the research gap about the relationship between all these aspects. Finally, an agenda for future research is proposed.

Propósito

Se analizaron diversos estudios sobre la orientación de la marca con el fin de discutir cómo se han ido relacionando a lo largo del tiempo los problemas identificados en esta área. Esta investigación identifica los estudios clave, las palabras clave utilizadas y el origen de los estudios.

Metodología

Se realizó una revisión sistemática de la literatura (SLR) con la base de datos de Scopus para seleccionar y resumir los estudios que tratan de la orientación de la marca. Finalmente, 90 artículos fueron sometidos al análisis bibliométrico.

Hallazgos

Se identificaron cinco grandes áreas de investigación (concepto de orientación de marca, Estrategias híbridas, Gestión interna de marca, Rendimiento de marca, Orientación de marca percibida) y se discutieron.

Implicaciones de la investigación

Los resultados mostraron un enfoque en la investigación en cinco áreas: el desarrollo del concepto de orientación de marca y las extensiones propuestas; las estrategias híbridas; las relaciones entre la orientación de marca, el branding interno y la gestión de marca; la relación entre la orientación de marca y el rendimiento financiero; y la orientación de marca percibida, aplicada principalmente al sector de la educación superior.

Originalidad/valor

El estudio ofrece una visión general de la orientación de la marca, identificando las relaciones sobre temas de interés, las principales palabras clave y los subtemas en este campo. Los resultados contribuyen a llenar el vacío de investigación sobre la relación entre todos estos aspectos. Finalmente, se propone una agenda futura de investigación.

Palabras clave

Orientación de marca, Marca, Análisis bibliométrico, Revisión sistemática de la literatura

Tipo de artículo

Revisión general

Details

Spanish Journal of Marketing - ESIC, vol. 24 no. 1
Type: Research Article
ISSN: 2444-9709

Keywords

Article
Publication date: 13 November 2017

Mahdi Salehi, Hossein Tarighi and Malihe Rezanezhad

This study aims to examine the effect of the structure of board of directors and company ownership on social responsibility disclosure of listed companies on the Tehran Stock…

2307

Abstract

Purpose

This study aims to examine the effect of the structure of board of directors and company ownership on social responsibility disclosure of listed companies on the Tehran Stock Exchange.

Design/methodology/approach

The variables of the study included independent board of directors, institutional ownership, managerial ownership, family ownership and family-managerial ownership. The study population consisted of 125 listed companies on the Tehran Stock Exchange during the years 2009-2014. Content analysis used to measure social responsibility disclosure level and test hypothesis was performed using multiple regression analysis.

Findings

The results demonstrated that there was no significant relationship between any of the independent variables and the level of social responsibility disclosure. This study empirically shows managers, investors and other stakeholders that if business owners are made of different groups, namely, institutional ownership, managerial and family ownership, it will not affect the social responsibility disclosure in annual reports.

Originality/value

The outcomes of the current study may bridge the gap between social responsibility disclosure and ownership structure in a developing country like Iran.

Content available
Book part
Publication date: 9 February 2023

Kristína Medeková, Kristína Pompurová and Ivana Šimočková

Interest in the Electronic Word-of-Mouth (eWOM) in connection with tourism is constantly growing not only among consumers but also among theoreticians. Therefore, the objective of…

Abstract

Interest in the Electronic Word-of-Mouth (eWOM) in connection with tourism is constantly growing not only among consumers but also among theoreticians. Therefore, the objective of this chapter is to provide an overview of studies that focus on eWOM in the tourism sector using the snowball method. The article is based on a review of the literature of 60 studies that focus not only on consumer behavior in tourism and the impact of eWOM on tourism supply but also on the impact of hotel managers' responses to other consumer behavior and tourism companies. The results of the studies show that eWOM has a significant impact not only on consumer behavior but also on tourism supply. Manager responses can also strongly affect other consumer behavior in decision-making. When eWOM is distributed, consumers are influenced by their emotions, motives, and also by the websites to which they have decided to contribute. The chapter proposes further research areas for different authors.

Details

Online Reputation Management in Destination and Hospitality
Type: Book
ISBN: 978-1-80382-376-8

Keywords

Open Access
Article
Publication date: 31 August 2022

Aruna Jha, Madhavi Kapoor, Khushi Kaul and Khushi Srivastava

Importance of corporate social responsibility (CSR) in marketing domain is increasing immensely. The effect of CSR perception on the purchase intention differs on the basis of…

6062

Abstract

Purpose

Importance of corporate social responsibility (CSR) in marketing domain is increasing immensely. The effect of CSR perception on the purchase intention differs on the basis of mediators and contexts. The objective of this study is to examine the consumer behaviour of young consumers. For this, impact of CSR perception on purchase intention, satisfaction and price fairness of Generation Z is studied.

Design/methodology/approach

Preliminary data analysis is run to check normality, skewness and common method bias. PLS-SEM is deployed to examine the relationships amongst the research variables. Sequential mediation through PLS bootstrapping helped in exploring new and exciting research results which are supported with literature.

Findings

The CSR perception of Generation Z does not have a direct effect on their purchase intention. Interestingly, satisfaction and price fairness fully mediate the relationship between CSR perception and purchase intentions separately, i.e. CSR perception of Generation Z influences purchase intention only through satisfaction and price fairness. Furthermore, satisfaction and price fairness are also found to sequentially mediate the relationship between CSR perception and purchase intentions.

Research limitations/implications

The research will aid not only the fast-food industry but the industries that are looking to focus on what Generation Z consumers expect in emerging markets including India. Understanding consumer expectations out of CSR initiatives will help them to incorporate social considerations into their marketing strategies and increase their profitability. Generation Z is regarded as the most challenging consumer demographic to market due to their proclivity for conducting extensive research and comparison shopping before making a purchase decision. As a result, the companies that want to use CSR as a strategy may find it advantageous to investigate how marketing of their CSR initiatives will lead to competitive edge and influence purchase decisions of this generational cohort.

Originality/value

This study adds to the academic literature by developing and evaluating a research model for consumer responses of a very important generation cohort to CSR in an emerging economy setting. CSR activities alone may not be enough to improve purchase intention of Generation Z adults. Sequential mediation for Generation Z adults' relationship between CSR and price fairness flows through satisfaction and finally to purchase intention is interesting because it clearly establishes a link amongst belief, attitude and actions of the target audience under study in a meaningful way within the framework given by cognitive consistency theory.

Details

LBS Journal of Management & Research, vol. 20 no. 1/2
Type: Research Article
ISSN: 0972-8031

Keywords

1 – 10 of over 1000