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Article
Publication date: 13 April 2023

Vidisha Gunesh Ramlugun and Lesley Stainbank

The aim of this study is to explore how a practice approach can provide an understanding of board diversity practices. Drawing from Schatzki's practice theory, this study…

Abstract

Purpose

The aim of this study is to explore how a practice approach can provide an understanding of board diversity practices. Drawing from Schatzki's practice theory, this study considered how board diversity is practiced from the doings and sayings of directors in Mauritius.

Design/methodology/approach

In this study, in-depth interviews with directors in listed companies from different industrial sectors were used to collect data.

Findings

The authors' findings indicate that a country's board diversity practices are influenced by the country's unique social, economic and cultural environment. Whilst board diversity practices may appear as the practices that are motivated by compliance, a deeper look at the results reveals that the laws governing board diversity are interpreted very subtly in a way that benefits shareholders' self-interest. A low percentage of female directors on boards and some indications of shareholder-driven practices are also found. Whilst the corporate sector acknowledges the advantages of diversity, there are some practices that they are unwilling to abandon, demonstrating the importance of the teleoaffective structures and normativity in determining what really occurs. Members of boards resolving disagreement further demonstrates the teleoaffective structure.

Research limitations/implications

This research would be of interest to researchers because of the research's novel approach in studying board diversity which could be used by other researchers to experiment with a practice approach in exploring corporate governance phenomena in unique settings.

Practical implications

The findings are of relevance to policymakers and regulators who seek to strengthen corporate governance practices in similar settings.

Originality/value

This research contributes to the literature on board diversity by showing that analysing board diversity through a practice approach enables a more comprehensive understanding of practices. The authors' study confirms that practice theory has the potential to re-orient the way board diversity studies are undertaken.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 26 July 2024

Zayyad Abdul-Baki, Ahmed Diab and Abdelrhman Yusuf

We investigate how existing investment in strong external corporate governance mechanism—use of Big 4 audit firms—affect compliance with corporate governance audit (CGA…

Abstract

Purpose

We investigate how existing investment in strong external corporate governance mechanism—use of Big 4 audit firms—affect compliance with corporate governance audit (CGA) regulation in Nigeria and Kenya. While both countries are characterized by weak enforcement, they differ in their corporate governance audit regulatory strategies.

Design/methodology/approach

The study adopts neo-institutional theory as a theoretical framework and uses logit and probit models and generalized estimating equations as empirical models to test the hypotheses developed.

Findings

The study finds that persuasive coercive isomorphism provides reputational benefits to clients of multinational audit firms in Kenya and encourages them to conduct and report their CGA. In Nigeria, clients of multinational audit firms are less likely to conduct CGA as there is no persuasive coercive isomorphism in place. We also find many internal corporate governance variables to positively influence CGA.

Practical implications

The success of any regulation is dependent on the level of compliance by regulated entities. As clients of multinational audit firms usually have the motivation and resources to employ such high quality audit firms, it is expected that if they are well motivated, they will commit similar level of resources to conducting CGA. In Nigeria, the Financial Reporting Council should develop some persuasive measures to encourage clients of multinational audit firms to conduct CGA. In both Nigeria and Kenya, enforcement of internal corporate governance frameworks should be strengthened.

Originality/value

This is the first study to explore how regulatory strategies affect strategic responses of regulated entities to CGA regulation, introducing a new dimension to the ESG literature.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 6 May 2024

Timinepere Ogele Court and Alaowei Kingsley Appiah

The aim of the study is to explore the links between multiple personal income tax regimes, pay dissatisfaction, employee lateness and absenteeism. Accordingly, this paper examines…

Abstract

Purpose

The aim of the study is to explore the links between multiple personal income tax regimes, pay dissatisfaction, employee lateness and absenteeism. Accordingly, this paper examines the relationships between income tax policies, pay dissatisfaction and the work withdrawal behaviours of employees in the public service.

Design/methodology/approach

The study adopted a quantitative design, and data were collected through a structured questionnaire from a sample of 252 respondents from the Bayelsa State Civil Service in Nigeria. Data were analysed by applying multivariate regression and structural equation modelling through the use of Stata software version 12 and SmartPLS version 4.

Findings

The results demonstrated that there was a positive relationship between personal income tax regimes and pay dissatisfaction; there was a positive relationship between pay dissatisfaction and work withdrawal behaviour of employee tardiness and absenteeism and pay dissatisfaction mediated the relationships between personal income tax regimes and work withdrawal behaviours of public sector employees.

Originality/value

The study appears to be the first to explore the nexus between personal income tax regimes and pay dissatisfaction and withdrawal behaviours of employee tardiness and absenteeism as well as the mediating role of pay dissatisfaction in public service organisations.

Details

African Journal of Economic and Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-0705

Keywords

Article
Publication date: 2 July 2024

Bashir Tijani, Xiao-Hua Jin and Osei-Kyei Robert

Design of architecture, engineering and construction (AEC) project organizations expose project management practitioners (PMPs) to poor mental health due to the influence of…

Abstract

Purpose

Design of architecture, engineering and construction (AEC) project organizations expose project management practitioners (PMPs) to poor mental health due to the influence of project organization designs on project management activities assigned to the PMPs. The AEC project organization design comprises the integration of permanent organization, project organization and external environment layers. In spite of the link between project organization design and mental health, limited studies have examined the impact of permanent organization factors, project organization factors and external environmental factors on mental health management practices. Therefore, this study aims to examine the interactive relationships between permanent organization factors, project organization factors, external environment factors and mental health management indicators.

Design/methodology/approach

Four organizational theories: institutional theory, agency theory and resource-based theory were integrated to develop a theoretical model guiding the aim of the study. Eighty-two survey data were collected from PMPs in AEC firms in Australia. Structural equation modelling was used to test the relationships between the constructs.

Findings

The study found that mental health management indicators are predicted by the interactive and direct effects of permanent organizational factors, project organizational factors and external environmental factors. The results of the interactive effects of the factors and mental health management indicators revealed that 20 of 26 proposed hypotheses were supported. Based on the established hypotheses, economic factors, technological factors, environmental factors, legal factors and organizational culture positively correlated with mental health management indicators. Likewise, human resources management (HRM), corporate governance, project governance and integrated project delivery (IPD) positively impact mental health management indicators. However, political factors, social factors, knowledge management and project management skills negatively impact mental health management indicators. Moreover, political factors, economic factors, technological factors, environmental factors, legal factors and organizational culture are positively related to corporate governance. Additionally, organizational culture positively impacts corporate governance, project governance and HRM, whereas project governance positively correlated with IPD and knowledge management.

Originality/value

The findings provide guidelines to AEC firms on achieving positive mental health management indicators through concentration on project organization design.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

Article
Publication date: 14 August 2024

Hisham Idrees, Jin Xu and Syed Arslan Haider

The purpose of this study is to examine knowledge management (KM) infrastructure and processes on automobile manufacturing firm innovative performance through the mediating role…

Abstract

Purpose

The purpose of this study is to examine knowledge management (KM) infrastructure and processes on automobile manufacturing firm innovative performance through the mediating role of agile project management (APM) practice.

Design/methodology/approach

The data collection involved purposive and convenience sampling techniques to gather information from 692 employees employed in various public and private automobile manufacturing firms operating in Pakistan. To test the hypothesis, data analysis was conducted using Smart PLS software version 4, using the partial least squares and structural equation modeling technique.

Findings

The result revealed that knowledge management infrastructure and processes has a positive and significant effect on firm innovative performance. Moreover, agile project management practices positively and significantly mediate the relationship between knowledge management infrastructure and processes and firm innovative performance.

Practical implications

The performance of high-tech automobile manufacturing firms can be enhanced by implementing agile project management practices, especially when stimulated by external factors such as innovation. In an increasingly dynamic environment, innovation acts as a favorable factor that amplifies the positive impact of agile methodologies on firm performance.

Originality/value

Researchers can use these findings to identify knowledge gaps that need to be addressed in future studies and understand how strategies relate to processes within the KM-APM framework. This study provides practitioners with insights on applying KM practices in an APM context to enhance knowledge performance. Practitioners can use the framework to plan KM activities that support corporate strategy across all organizational layers, ensuring the appropriate knowledge is conveyed at each level.

Details

Journal of Knowledge Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1367-3270

Keywords

Open Access
Article
Publication date: 9 August 2024

Clifford Odame, Kingsley Opoku Appiah and Prince Gyimah

This paper examines the nexus between financial inclusion and the economic growth of an emerging market.

Abstract

Purpose

This paper examines the nexus between financial inclusion and the economic growth of an emerging market.

Design/methodology/approach

We use dataset from the World Bank and Heritage Foundations over the period 2005–2016 and fully modified least squares (FMOLS) and dynamic OLS (DOLS) to examine the financial inclusion–economic growth nexus in Ghana.

Findings

We document a negative relationship between financial inclusion and economic growth, and the causal nexus is unidirectional from financial access to GDP. Financial penetration, however, causes GDP growth, and GDP growth also causes financial penetration. We also document that IT infrastructure, the depth of financial services, employment and inflation drive economic growth in an emerging market.

Practical implications

The findings support international calls to prioritize financial penetration policies geared toward greater economic growth.

Originality/value

The paper adds to extant literature by highlighting new empirical insights on the financial inclusion–economic growth nexus from a sub-Saharan Africa market perspective.

Details

Journal of Money and Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2634-2596

Keywords

Article
Publication date: 25 March 2024

Yusuf Ayodeji Ajani, Emmanuel Kolawole Adefila, Shuaib Agboola Olarongbe, Rexwhite Tega Enakrire and Nafisa Rabiu

This study aims to examine Big Data and the management of libraries in the era of the Fourth Industrial Revolution and its implications for policymakers in Nigeria.

Abstract

Purpose

This study aims to examine Big Data and the management of libraries in the era of the Fourth Industrial Revolution and its implications for policymakers in Nigeria.

Design/methodology/approach

A qualitative methodology was used, involving the administration of open-ended questionnaires to librarians from six selected federal universities located in Southwest Nigeria.

Findings

The findings of this research highlight that a significant proportion of librarians are well-acquainted with the relevance of big data and its potential to positively revolutionize library services. Librarians generally express favorable opinions concerning the relevance of big data, acknowledging its capacity to enhance decision-making, optimize services and deliver personalized user experiences.

Research limitations/implications

This study exclusively focuses on the Nigerian context, overlooking insights from other African countries. As a result, it may not be possible to generalize the study’s findings to the broader African library community.

Originality/value

To the best of the authors’ knowledge, this study is unique because the paper reported that librarians generally express favorable opinions concerning the relevance of big data, acknowledging its capacity to enhance decision-making, optimize services and deliver personalized user experiences.

Details

Digital Library Perspectives, vol. 40 no. 2
Type: Research Article
ISSN: 2059-5816

Keywords

Article
Publication date: 17 November 2023

Lilian Korir and Dieu Hack-Polay

The purpose of this paper is to estimate the effect the five different generations and the key financial inclusion indicators of gender, education and location (rural–urban) in…

Abstract

Purpose

The purpose of this paper is to estimate the effect the five different generations and the key financial inclusion indicators of gender, education and location (rural–urban) in exacerbating disparities in financial inclusion in Kenya. This paper considers whether the five generational cohort groups in Kenya differ on the financial inclusion determinants and behaviour as predicted by common generational stereotypes.

Design/methodology/approach

The authors applied a multinomial logistic regression approach to nationally representative household survey data from Kenya to estimate the effect that key financial inclusion indicators have on belonging to one of the five generations: Z, Y, X, baby boomers and traditionalists.

Findings

The authors found significant links between all tested variables and financial inclusion. The authors found an access gap between Generations X and Y, with the latter being more prone to access and use financial services and products. These differences are compounded by gender and rurality. People in rural locations and women generally were found to have less access to financial services and products, thus causing significant exclusion of a large proportion of the population.

Practical implications

The research has important implications for governments, financial institutions and educational providers, notably on targeted policies and programmes that strategically aim to eliminate disparities and promote greater financial inclusion, denoting the value of such variables as generational differences and gender inclusivity.

Originality/value

This paper deepens the understanding of differences that can divide generations on financial inclusion.

Details

African Journal of Economic and Management Studies, vol. 15 no. 3
Type: Research Article
ISSN: 2040-0705

Keywords

Article
Publication date: 21 June 2024

Rahma Chouchane and Étienne St-Jean

Based on self-determination theory and the perspective of person-job fit, this study aims to determine the configurations of situations in which the person-intrapreneurship fit…

Abstract

Purpose

Based on self-determination theory and the perspective of person-job fit, this study aims to determine the configurations of situations in which the person-intrapreneurship fit and psychosocial factors that lead to different types of motivation.

Design/methodology/approach

The data were collected from 199 employees of four Quebec small and medium-sized enterprises (SMEs) and analyzed by a configurational approach using the Qualitative Comparative Analysis (QCA) method.

Findings

The results indicate that for intrapreneurs to operate autonomously, it is crucial that they do not experience job anxiety. Intrapreneurial self-efficacy is required when intrapreneurship is voluntary (strong fit) but not when forced (poor fit). In forced intrapreneurship, organizational support is central to self-determination. Thus, regardless of self-efficacy, the model suggests autonomous motivation is possible in forced intrapreneurship if the employee has organizational support and lacks anxiety.

Practical implications

These findings underscore the imperative for organizations to prioritize the psychological well-being of their employees, particularly when engaging them in intrapreneurial projects. Additionally, managers can foster autonomous motivation by encouraging favorable behaviors such as intrapreneurial behavior (IB) and providing essential support, particularly when these projects may not align with employees' ambitions and intentions.

Originality/value

This study offers a novel perspective on the role of person-job fit in the specific context of intrapreneurship, based on a new categorization of fit based on the disparity between employees' intrapreneurial intention and actual intrapreneurial behavior. It provides unique theoretical and practical insights into fostering autonomous motivation through the lens of person-intrapreneurship fit.

Details

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

Keywords

Article
Publication date: 27 June 2024

Amitabh Anand, Elena Sinitsyna, Sándor Takács and Sergey Kazakov

This study aims to develop and validate the scales on the dark side of internal communication (IC) that capture a more nuanced perception of ineffectiveness, manipulation and…

Abstract

Purpose

This study aims to develop and validate the scales on the dark side of internal communication (IC) that capture a more nuanced perception of ineffectiveness, manipulation and miscommunication from the employee perspective. This study also examines this scale's effects on employee outcomes (such as employee loyalty and quiet quitting).

Design/methodology/approach

The authors developed the dark side of the IC scale through qualitative interviews and a review of relevant literature. Statistical techniques such as exploratory and confirmatory factor analysis, convergent validity and nomological validity were performed on the newly produced scales. The authors also examined the predictive validity effects of these scales on employee loyalty and quiet quitting using participants from Hungary.

Findings

The scale development resulted in a 15-item measuring three dimensions of the dark side of IC. After several statistical examinations, the scale exhibited robust psychometric properties and is reliable and valid.

Originality/value

This study empirically supported the new phenomenon of studying the dark side of IC, and the scale can be used to measure employee outcomes, the effectiveness of organizational communication, etc.

Details

European Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0955-534X

Keywords

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