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Article
Publication date: 26 August 2024

Manar Lootah, Kimberly Gleason, Deborah Smith and Taisier Zoubi

The purpose of this paper is to examine failures in internal and external controls associated with sovereign wealth funds (SWFs), using three caselets to illustrate the fraud…

Abstract

Purpose

The purpose of this paper is to examine failures in internal and external controls associated with sovereign wealth funds (SWFs), using three caselets to illustrate the fraud triangle theory factors.

Design/methodology/approach

This study uses a qualitative research approach. Caselets are used to illustrate the fraud triangle factors associated with SWFs.

Findings

Ideally, SWFs would be characterized by opacity and the strategic flexibility to advance political goals, but this operational agility facilitates an environment ripe for fraud, in large part because there is little transparency with regard to their regulatory structure. Elements of the fraud triangle inherent in the structure of SWFs contribute to the fraud found in the three case examples.

Research limitations/implications

The authors use three SWF fraud cases rather than statistical sampling of all SWFs, which limits the generalizability of the findings. Future research should explore additional recommendations for the evaluation of SWF governance.

Practical implications

The overlap between public sector governance and SWF governance creates an environment amenable to fraud, and as a result, fraud has occurred in several SWFs. Governance recommendations should take into account the lessons learned from previous SWF fraud cases.

Social implications

Ideally, SWFs would be characterized by opacity and the strategic flexibility to advance political goals, but this operational agility may also facilitate an environment ripe for fraud, in large part because there is little transparency with regard to their regulatory structure.

Originality/value

To the best of the authors’ knowledge, this paper is the first to identify the fraud triangle risk factors associated with sovereign wealth funds using SWF fraud caselets.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 17 July 2024

Martin Mabunda Baluku, Simon Kizito, Richard Balikoowa and Betty Namale

The study examines the effects of organizational compassion during the COVID-19 pandemic on teachers' mental health and, consequently, their commitment and work engagement. The…

Abstract

Purpose

The study examines the effects of organizational compassion during the COVID-19 pandemic on teachers' mental health and, consequently, their commitment and work engagement. The study tests a serial mediation model for the effects of organizational compassion on employee engagement via mental health and the three components of organizational commitment.

Design/methodology/approach

A cross-sectional sample (N = 436) completed an online questionnaire towards the end of the prolonged lockdown of schools in Uganda (2021–2022). Serial mediation analysis in PROCESS Macro was employed to test the hypotheses.

Findings

As hypothesized, organizational compassion was significantly related to teachers' mental health, the three components of organizational commitment, and employee engagement. A double mediation path of the effects of organizational compassion on employee engagement via mental health and affective commitment was significant.

Practical implications

The findings highlight how organizational compassion benefits employees’ psychological health and work attitudes and behavior. The findings draw attention to the need to design compassion practices that boost the emotional value of organizational compassion to the individual over the economic and normative value.

Originality/value

The study contributes to the literature on organizational compassion outcomes by focusing on employee engagement and the underlying mediating mechanisms. The study is also one of the few that has examined the effects of organizational compassion on the three components of organizational commitment.

Details

Evidence-based HRM: a Global Forum for Empirical Scholarship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-3983

Keywords

Article
Publication date: 10 May 2023

Sanjana Parwani and Asim Kumar Talukdar

The sexual minority groups in India seem to be suffering from continued social exclusion affecting their mental health. This study aims to investigate the effect of the hostile…

Abstract

Purpose

The sexual minority groups in India seem to be suffering from continued social exclusion affecting their mental health. This study aims to investigate the effect of the hostile attitude of society and lack of social support on the mental health of the Indian LGBT+ members.

Design/methodology/approach

Hypotheses were developed by drawing theories and concepts from the literature and were tested using the partial least square–structural equation model with a sample size of 151 of the Indian LGBT+ community.

Findings

The findings showed a strong negative effect of the hostile attitude of society on the mental health of the Indian LGBT+ community. The findings further showed that weak problem-focused and emotion-focused coping self-efficacy negatively mediated the relationship between the hostile attitude of society and mental health, while lack of social support negatively moderated the relationship between the hostile attitude of society and both problem-focused and emotion-focused coping self-efficacy of the Indian LGBT+ community.

Originality/value

This study makes a novel and significant theoretical contribution by investigating the effect of the hostile attitude of society and the lack of social support on the mental health of the Indian LGBT+ community members. This study also makes a significant practical contribution in underpinning the urgent need for social inclusion and support to improve the mental health of Indian LGBT+ community members, which is currently in dire condition.

Details

Mental Health and Social Inclusion, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-8308

Keywords

Article
Publication date: 12 September 2024

Sérgio B Gonçalves, Pedro Dantas, Francisco Guedes de Melo, João Gouveia, José Guimarães Consciência, Jorge Martins and Miguel Tavares da Silva

Arthroscopic osteochondroplasty is a minimally invasive procedure that has been used to treat femoroacetabular impingement syndrome, leading to significant improvements in…

Abstract

Purpose

Arthroscopic osteochondroplasty is a minimally invasive procedure that has been used to treat femoroacetabular impingement syndrome, leading to significant improvements in patients’ clinical outcomes and quality of life. However, some studies suggest that inadequate bone resection can substantially alter hip biomechanics. These modifications may generate different contact profiles and higher contact forces, increasing the risk of developing premature joint degeneration. To improve control over bone resection and biomechanical outcomes during arthroscopic osteochondroplasty surgery, this study aims to present a novel system for measuring femoroacetabular contact forces.

Design/methodology/approach

Following a structured design process for the development of medical devices, the steps required for its production using additive manufacturing with material extrusion and easily accessible sensors are described. The system comprises two main devices, one for measuring femoroacetabular contact forces and the other for quantifying the force applied by the assistant surgeon during lower limb manipulation. The hip device was designed for use within an arthroscopic environment, eliminating the need for additional portals.

Findings

To evaluate its performance, the system was first tested in a laboratory setup and later under in-service conditions. The 3D printing parameters were tuned to ensure the watertighness of the device and sustain the intraoperative fluid pressures. The final prototype allowed for the controlled measurement of the hip contact forces in real-time.

Originality/value

Using additive manufacturing and readily available sensors, the present work presents the first device to quantify joint contact forces during arthroscopic surgeries, serving as an additional tool to support the surgeon’s decision-making process regarding bone resection.

Details

Rapid Prototyping Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2546

Keywords

Article
Publication date: 12 July 2024

Nimitha Aboobaker and V. Shanujas

The advent of information and communication technologies in workplace settings has broadened the range of bullying behaviours that can manifest in the digital realm. However…

Abstract

Purpose

The advent of information and communication technologies in workplace settings has broadened the range of bullying behaviours that can manifest in the digital realm. However, there is a lack of knowledge concerning the impact of situational factors on employees' perceived cyberbullying within the workplace framework. Broadly, this study aims to investigate the effects of workplace cyberbullying on employees' wellbeing at work and their intention to stay with the organization, across two groups of employees: those who work in a fully remote mode and those employed in hybrid work arrangements.

Design/methodology/approach

The current descriptive and time-lagged study was conducted among a sample of 373 employees who work in the information technology sector in India, in either fully-remote or hybrid mode. The study utilized self-report questionnaires, which employed previously validated questionnaires. The hypotheses were tested using structural equation modelling and multi-group analysis using IBM SPSS, AMOS, and STATs Tools Package.

Findings

The results demonstrate that cyberbullying negatively affects wellbeing at work and employees' intentions to stay with the organization. Remote-work employees experienced higher effects of workplace cyberbullying on their wellbeing at work. Also, the indirect effect of wellbeing at work was more pronounced and influential among remote work employees than hybrid work employees, suggesting the need for tailored support and resources for remote workers. Multi-group analysis across employees working in remote and hybrid work arrangements revealed that the relationship between workplace cyber-bullying and wellbeing at work is statistically stronger for remote-work employees.

Originality/value

This study represents a novel approach to developing and evaluating a theoretical model that explores the relationship between workplace cyberbullying, wellbeing at work, and the intention to stay with the organization within the context of remote/hybrid work arrangements. The findings offer theoretical and practical implications regarding the impact of workplace cyberbullying on job outcomes and aim to bridge a gap in current research. Particularly, the study highlights the positive outcomes of hybrid work over remote work and offers recommendations to mitigate the negative experiences among employees who work remotely.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 11 April 2024

Bee Lan Oo and Benson Teck-Heng Lim

This study aims to explore the gender differences in working from home (WFH) experiences during the pandemic from the Australia’s construction workforce perspective. Specifically…

Abstract

Purpose

This study aims to explore the gender differences in working from home (WFH) experiences during the pandemic from the Australia’s construction workforce perspective. Specifically, it explores gender differences in terms of: (1) the respondents’ family responsibilities during the pandemic; (2) their WFH experiences prior to and during the pandemic; and (3) their perceptions of the impacts of challenges associated with WFH on their work activities and performance along with their self-reported work performance when WFH, overall satisfaction with WFH and preference for WFH post-COVID.

Design/methodology/approach

This study adopted a survey design to reach the targeted sample population, i.e. construction workforce in the Australian construction industry who has had experienced WFH during the pandemic. Data was collected using an online anonymous questionnaire survey.

Findings

The results show notable gender differences in various aspects including family responsibilities, workplace arrangements and perceptions of the impacts of the challenges associated with WFH on work activities and performance. Also, statistically significant associations are detected between gender and the respondents’ self-reported work performance when WFH, overall satisfaction with WFH and preference for WFH post-COVID.

Originality/value

Even prior to the COVID-19 pandemic, little is known about WFH experiences among construction workforce due to the low prevalence of regular and planned remote working in the industry. This is the first study sheds light on construction workforce WFH experiences using gender lenses. The findings have implications for construction-related firms continuing with WFH arrangement post the pandemic, which may include the formulation of policy responses to re-optimize their present WFH practices.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 23 July 2024

Gemma Dale, Hannah Wilson and Matthew Tucker

This research investigates the personal experiences of hybrid workers, exploring their perspectives on their health and well-being when undertaking hybrid working arrangements…

Abstract

Purpose

This research investigates the personal experiences of hybrid workers, exploring their perspectives on their health and well-being when undertaking hybrid working arrangements. The research further explores how organisations can proactively support the health and wellbeing of hybrid workers, mitigating any potential health risks.

Design/methodology/approach

A cross-sectional, qualitative online survey was used to collect data from 412 hybrid workers. The data were analysed thematically. This approach allows for nuanced insights into the personal experiences of hybrid workers to be understood.

Findings

Findings indicate that employees who undertake hybrid work experience both positive and negative effects on their subjective well-being; hybrid work arrangement has the potential to act as a job resource or job demand. The study further identifies actions that can support healthy hybrid work that will be of value to organisations offering these working arrangements.

Originality/value

Although empirical research has previously examined the relationship between remote work and employee well-being, there is a lack of in-depth understanding about employees’ experiences of well-being whilst undertaking hybrid work – an emerging and relatively unexplored working arrangement. This research therefore addresses a significant gap in the literature by providing a deep understanding of how hybrid work influences employee well-being. Furthermore, previous research has not yet explored how hybrid worker health can be enabled and supported by organisations and individuals themselves.

Details

International Journal of Workplace Health Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8351

Keywords

Article
Publication date: 9 January 2024

Sakura Yamamura and Paul Lassalle

This paper aims to shed new light on the contextual embeddedness of intersectional entrepreneurs, i.e. entrepreneurs situated at the intersection of multiple marginalized…

Abstract

Purpose

This paper aims to shed new light on the contextual embeddedness of intersectional entrepreneurs, i.e. entrepreneurs situated at the intersection of multiple marginalized diversity attributes, beyond simply business strategies and decisions. Taking an emic perspective on everyday practices as intersectional entrepreneurs, it uncovers neglected dimensions of the contextuality of intersectional discriminations.

Design/methodology/approach

The study presents qualitative data analysis results of in-depth narrative interviews with six intersectional entrepreneurs, all LGBTIQA* entrepreneurs with further diversity dimensions. It provides an emic view of intersectional entrepreneurs, in their everyday lives and the contexts, in which they develop their businesses.

Findings

Intersectional entrepreneurs face different burdens induced by social structures along the entrepreneurial process. While access to the niche market is more difficult and they lack community support, their realization of intersectional discrimination is crucial for the development of business strategies. Simultaneously, intersectional entrepreneurs use their specific diversity attributes to develop their business, yet this proximity of their identity and the business contents has severe consequences for their mental state. Intersectional entrepreneurs adjust to the balance of opportunity and vulnerability.

Originality/value

As intersectional entrepreneurs are barred from conventional institutional support and also have limited access to resources from their respective social networks, there is an urgency to provide specific support for such entrepreneurs.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 18 April 2023

Subhasree Kar, Mohit Yadav and Tapan Kumar Panda

This study aims to reflect on the future of work dimensions through the new concept of inclusive organizational behaviour (IOB) and its practices.

Abstract

Purpose

This study aims to reflect on the future of work dimensions through the new concept of inclusive organizational behaviour (IOB) and its practices.

Design/methodology/approach

This work is a reflective concept development paper that focuses on new dimensions of organizational behaviour (OB) exploring IOB practices in the new workplace which can broaden the concept of OB that fits into the future of work.

Findings

The IOB practices will adapt and help in adapting to the new work dynamics that can create more humane and stimulating workplaces, thereby benefiting society at large. Individual positive psychological traits, team dynamics and a fusion of digital corporate culture with a human-centric approach and sustainability are highlighted in the redefined IOB, expanding the concept of OB from the three levels of analysis (individual, group and the entire organization’s behaviour) in the new normal post-COVID situation.

Research limitations/implications

Limited research studies are being conducted to investigate the future of work dynamics in the new standard post-COVID environment, which is dominated by digitization. The lack of literature and the changing situations that impact OB are the limitations.

Practical implications

Corporate houses, policymakers and leaders who understand the workplace dynamics in the post-COVID scenario can effectively leverage the insights from this work and may chalk out a road map for future work through IOB practices.

Originality/value

This research extends knowledge pertaining to IOB practices and the changing dynamics that need to be followed in the future OB practices.

Details

VINE Journal of Information and Knowledge Management Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5891

Keywords

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