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Book part
Publication date: 13 January 2021

Abstract

Details

Financial and Managerial Aspects in Human Resource Management: A Practical Guide
Type: Book
ISBN: 978-1-83909-612-9

Open Access
Article
Publication date: 24 June 2022

Mandlakazi Ndlela and Maureen Tanner

Literature reveals ongoing debates around the role of business analysts in agile software development (ASD) teams. This can be attributed, in part, to a knowledge gap concerning…

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Abstract

Purpose

Literature reveals ongoing debates around the role of business analysts in agile software development (ASD) teams. This can be attributed, in part, to a knowledge gap concerning how business analysts contribute to overall team capabilities, particularly those which are essential in enabling teams to respond to fast-paced environmental changes. The purpose of this study was to address this gap by investigating how business analysts (BAs) contribute to the dynamic capabilities of ASD teams.

Design/methodology/approach

Through a deductive approach, this study adapted and applied a research model based on the team dynamic capabilities (DC) theory to explore the contributions of BAs in agile teams. The study was executed using a qualitative, single case study research strategy directed at an ASD team in the financial services industry. Moreover, data were collected through face-to-face, semi-structured interviews; a focus group; non-participant observation and physical artefacts review. The thematic analysis technique was used to analyse the data.

Findings

The study contributes to teams DC theory through four theoretical propositions centred on the role of BAs. The proposition highlights how BAs relationship management, tacit knowledge sharing, task mental models and transactive memory are key contributors of ASD teams' DC. The study also found that BAs contribute to ASD teams' ability to embrace agile principles 2, 4, 6 and 12. This study can inform the design of capacity development programmes for individual team members and BAs and thus help managers curate teams that will best promote DC.

Practical implications

This study can inform the design of capacity development programmes for individual team members and BAs and thus help managers curate teams that will best promote DC.

Originality/value

This study builds on the relatively few studies which focus on DC within software development (SD) teams and ASD project teams. Moreover, the study explores how an individual (i.e. a BA) can contribute to the DC of a team.

Details

Information Technology & People, vol. 36 no. 8
Type: Research Article
ISSN: 0959-3845

Keywords

Open Access
Article
Publication date: 3 October 2019

Gaurav Joshi

The purpose of this is to classify the social and economic factors which impact the involvement of women in self-help groups (SHGs) for their economic as well as social…

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Abstract

Purpose

The purpose of this is to classify the social and economic factors which impact the involvement of women in self-help groups (SHGs) for their economic as well as social empowerment.

Design/methodology/approach

The research has been conducted in Nainital district of Uttarakhand (India) in 2018. Primary data have been gathered from women respondent only on factors relating to the ownership of asset, housing characteristics and other demographic details. Both SHG and non-SHG women members have been chosen as key informants during the survey. Multi-stage purposive and stratified random sampling has been used for the selection of respondents and SHGs. The logit regression model has been formulated to describe the causes that influence the participation of women in SHGs. Also, an empowerment index has been constructed to measure the effect of SHGs on women empowerment.

Findings

The results show that factors including age, education, family type and distance from the market have a significant impact on the participation of women in SHGs. Also, there is a significant difference in both these values which suggests that the value of the empowerment index gets significantly increased after joining the SHGs.

Practical implications

Analytically derived factors have been used to develop an empowerment index. Hence, the present research is valuable for marketing practitioners, entrepreneurs and professionals from the development sector who intend to work amongst SHGs, primarily with women. The paper is valuable for academic researchers in this area so that the limited body of knowledge, on the empowerment index, could be developed.

Originality/value

The present research is unique because the authors did not find work, especially in the context of rural India, in the said area. Factors impacting the participation of women in SHGs along with the impact of participation on empowerment have been explored using the logit regression model, leading to the development of an empowerment index.

Details

Rajagiri Management Journal, vol. 13 no. 2
Type: Research Article
ISSN: 0972-9968

Keywords

Open Access
Article
Publication date: 24 June 2020

Nadia Di Paola and Tiziana Russo Spena

This study aims to investigate the hybrid nature and scope of environmental innovation (EI) by assuming a paradox perspective and developing it empirically. Specifically, the…

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Abstract

Purpose

This study aims to investigate the hybrid nature and scope of environmental innovation (EI) by assuming a paradox perspective and developing it empirically. Specifically, the authors raise the questions of how the opposite elements of EI characteristics can be arranged and combined to generate benefits for companies and markets.

Design/methodology/approach

A fuzzy-set qualitative comparative analysis (fsQCA) is conducted to analyse European companies operating in telecommunications and in information and communication technology (ICT). This method helps us interpret the complexity occurring in the real world, in which the contribution of a specific attribute to the outcome might change according to other interacting and concurring aspects.

Findings

By recognising the conflicting aspects inherent to the complexity of EI, this study addresses how these tensions can be embraced. Specifically, the paradox logic is proposed to open EI strategy to a “both-and” perspective, with the purpose of making EI goals concretely feasible and integrated into a holistic view.

Practical implications

Paradoxical resolution denotes purposeful iterations between alternatives to ensure simultaneous attention to them over time. A paradox logic can support managers in making the EI strategy more workable and reconciling the extremes as well as possible.

Originality/value

This study unpacks the multiple enactments of EI by exploring the factors enabling integrated EI benefits. By adopting a paradox approach, the EI strategy may be interpreted in a “both-and” perspective, allowing firms to concretely achieve integrated EI benefits.

Details

European Journal of Innovation Management, vol. 24 no. 4
Type: Research Article
ISSN: 1460-1060

Keywords

Open Access
Article
Publication date: 1 January 2024

Abbas Ali Daryaei, Yasin Fattahi and Ali Aldbs

The purpose of this paper is to focus on exploring the mutual impact of accounting conservatism and corporate social responsibility (CSR).

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Abstract

Purpose

The purpose of this paper is to focus on exploring the mutual impact of accounting conservatism and corporate social responsibility (CSR).

Design/methodology/approach

To empirically assess the theoretical arguments the authors estimate a simultaneous equations system for accounting conservatism and corporate social responsibility determination by two-stage least squares in a sample of 175 firms listed on the Tehran Stock Exchange (TSE) for the period 2009–2019.

Findings

The results of the present study showed that accountability in companies listed on the TSE has led to an increase in the use of conservative practices. Therefore arguably, companies that seek CSR activities are more conservative in preparing and presenting financial reports. Also, companies that engage in conservative practices for the benefit of stakeholders are better able to implement CSR activities to meet stakeholder obligations. These results show a two-way relationship between CSR and accounting conservatism.

Practical implications

According to the results obtained from this study and the elimination of conservatism from the qualitative features of financial reporting in International Accounting Standards, it is recommended for the trustees and authorities of national accounting standards to decide whether this qualitative feature is effective or not.

Originality/value

Furthermore, the findings of this study suggest that the application of corporate social responsibility theories calls for more inquiry.

Details

Asian Journal of Accounting Research, vol. 9 no. 1
Type: Research Article
ISSN: 2459-9700

Keywords

Open Access
Article
Publication date: 30 November 2021

Marina Brogi, Carmen Gallucci and Rosalia Santulli

The study, by focusing on a context dominated by firms with a concentrated ownership, in which type-II agency problems (principal-principal conflicts) may occur, aims to depict…

1024

Abstract

Purpose

The study, by focusing on a context dominated by firms with a concentrated ownership, in which type-II agency problems (principal-principal conflicts) may occur, aims to depict which board configurations may be effective in protecting minority shareholders by mitigating the risk of controlling shareholders' expropriation via cash holdings.

Design/methodology/approach

The research adopts a configurational approach and empirically conducts a fuzzy set/qualitative comparative analysis on a sample of 268 Italian listed companies.

Findings

The analysis depicts three combinations of board configurations and ownership structures that can be considered effective, namely Active Independent Control, Female Active Control and Double Internal Control.

Originality/value

The study revisits the topic of the risk of expropriation via cash holdings in a type-II agency problem framework and delineates the meaning of board effectiveness in a mature context ruled by family firms, like Italy. Furthermore, by drawing on a configurational approach, it overcomes the causality relationship between each board characteristic and cash holdings policies and reasons from a “bundle” perspective.

Open Access
Article
Publication date: 10 February 2023

Adesola Olalekan, Victor Igweike, Oloruntoba Ekun, Abosede Adegbite and Olayinka Ogunleye

Pre-eclampsia and eclampsia (PE/E) are rising in Sub-Saharan Africa, including Nigeria. This study aims to evaluate the availability and logistics management of sixteen items from…

Abstract

Purpose

Pre-eclampsia and eclampsia (PE/E) are rising in Sub-Saharan Africa, including Nigeria. This study aims to evaluate the availability and logistics management of sixteen items from the Nigerian essential medicine list required for managing these conditions.

Design/Methodology/approach

A cross-sectional study in 50 health-care facilities in Lagos State, Nigeria, at the beginning of the COVID-19 pandemic by interviewing the facility’s main person in charge of health commodities. Data were recorded during the visit and in the previous six months using the adapted Logistics Indicators Assessment Tool (LIAT). In addition, descriptive analysis was conducted based on the World Health Organization availability index.

Findings

The availability of 13 (81%) of the commodities were high, and 3 (19%) were relatively high in the facilities, stock out rate during the visitation and previous six months varied with the commodities: urinalysis strip (22%) and (40%), hydralazine (20%) and (20%), labetalol injection (8%) and (20%), labetalol tablet (24%) and (24%) and sphygmomanometer (8%) and (8%). No stock out was recorded for 11 (69%) commodities. All the facilities observed 9 (75%) out of the 12 storage guidelines, and 36 (72%) had a perfect storage condition score.

Limitations/Implications

Current state of PE/E health commodities in the selected facilities is highlighted, and the strengths and weaknesses of the supply chain in these health facilities were identified and discussed.

Originality/value

These commodities’ availability ranged from reasonably high to very high. Regular supportive supervision is germane to strengthening the logistics management system for these commodities to prevent the negative impact on the health and well-being of the people during the COVID-19 pandemic and post-pandemic.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 14 no. 1
Type: Research Article
ISSN: 2042-6747

Keywords

Open Access
Article
Publication date: 1 May 2024

Xiaoling Song, Xuan Qin and XiaoMeng Feng

This study aims to comparatively measure the impact factors of financial inclusion and their spillover effects for Belt and Road countries using panel data from 57 countries in…

Abstract

Purpose

This study aims to comparatively measure the impact factors of financial inclusion and their spillover effects for Belt and Road countries using panel data from 57 countries in 2011, 2014, 2017 and 2021 and relevant indicators from three dimensions: availability, usage and quality to construct a digital empowerment index of financial inclusion.

Design/methodology/approach

A spatial Durbin panel model is constructed to empirically test the impact mechanism of financial inclusion under digital empowerment.

Findings

Results reveal that improving a country’s quality of regulation, technology and residents’ financial literacy significantly contributes to the development of its financial inclusion, while improving its neighboring countries’ financial literacy also boosts its financial inclusion development. This study provides theoretical support for evaluating the development level of inclusive finance in “Belt and Road” countries, promoting the development of inclusive finance and alleviating the problem of financial exclusion.

Originality/value

This study is original as it creates a research paradigm for “Belt and Road” countries, enabling systematic testing and comparative analysis of inclusive finance development. It incorporates traditional and digital services, evaluating them based on sharing, fairness, convenience and specific group benefits. An inclusive financial index is constructed using the coefficient of variation and arithmetic weighted average methods. Additionally, it introduces a more rational analysis approach for the influence mechanism and spatial effect, using an economic geography nested matrix and spatial Durbin model to explore spatial effects in inclusive finance.

Details

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

Keywords

Open Access
Article
Publication date: 23 March 2022

Richard Nana Boateng, Vincent Tawiah and George Tackie

The purpose of this paper is to provide an empirical evidence concerning the influence of Corporate governance and voluntary disclosures in annual reports: a post-International…

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Abstract

Purpose

The purpose of this paper is to provide an empirical evidence concerning the influence of Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standards adoption evidence from an emerging capital market.

Design/methodology/approach

Data were collected from the annual reports of all 22 listed non-financial firms over a five-year period. Using content analysis, the audited annual reports of the firms were scored on the extent of overall and four specific types of voluntary disclosures made. The panel data obtained were analyzed using a generalized ordinary least squares regression model.

Findings

The findings of the study show that voluntary disclosures among the firms are low even after the adoption of IFRS. Corporate governance attributes of board size and board leadership structure are significant determinants of the extent of voluntary disclosures made by the firms. However, board independence and auditor type exhibit only a significant positive effect on voluntary financial and forward-looking information disclosures.

Research limitations/implications

Firms’ voluntary information disclosure and governance variables were restricted to those in annual reports, which may partially reflect the reality of firms’ disclosure and governance practices.

Practical implications

The present study offers useful insights to regulators of the capital market to strengthen monitoring of firms to ensure strict adherence to corporate governance best practice guidelines as a means of improving information environment.

Originality/value

This study is one of the very few ones in Africa, especially in the context of Ghana Stock Exchange, to use post-IFRS data and examine a disaggregated voluntary disclosure by firms.

Details

International Journal of Accounting & Information Management, vol. 30 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Content available
Book part
Publication date: 11 September 2023

Eric Kwame Adae

Abstract

Details

CEOs on a Mission
Type: Book
ISBN: 978-1-80382-215-0

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