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Article
Publication date: 29 April 2024

Waris Ali, J. George Frynas and Jeffrey Wilson

This research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level…

Abstract

Purpose

This research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level and quality) in low-income developing economies. Additionally, it examines the moderating effect of corporate profitability in the relationship between corporate–NGO collaborations and CSR disclosure.

Design/methodology/approach

This research uses multivariate regression analysis based on data collected from 201 non-financial firms listed on the Pakistan Stock Exchange (PSE).

Findings

The findings reveal that corporations with NGO partnerships are more likely to disclose CSR information and provide high-quality information regarding workers, the environment and community-related issues. Further, corporate profitability positively moderates the corporate–NGO collaborations and CSR disclosure relationship.

Research limitations/implications

Research limitations are presented in the conclusion section.

Practical implications

The findings underline the crucial significance of NGOs and their associated normative isomorphism logics for CSR disclosure in low-income countries with weak law enforcement and relatively ineffective state institutions, which were previously believed to lack such institutions.

Originality/value

While some research has suggested that companies in developing countries perceive significant pressure from NGOs to adopt social disclosure, no study has specifically explored how internally driven corporate–NGO collaboration (as opposed to external NGO activist pressures) promotes CSR disclosure specifically in developing economies.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 23 April 2024

Mahmoud Sabry Shided Keniwe, Ali Hassan Ali, Mostafa Ali Abdelaal, Ahmed Mohamed Yassin, Ahmed Farouk Kineber, Ibrahim Abdel-Rashid Nosier, Ola Diaa El Monayeri and Mohamed Ashraf Elsayad

This study focused on exploring the performance factors (PFs) that impact Infrastructure Sanitation Projects (ISSPs) in the construction sector. The aim was twofold: firstly, to…

28

Abstract

Purpose

This study focused on exploring the performance factors (PFs) that impact Infrastructure Sanitation Projects (ISSPs) in the construction sector. The aim was twofold: firstly, to identify these crucial PFs and secondly, to develop a robust performance model capable of effectively measuring and assessing the intricate interdependencies and correlations within ISSPs. By achieving these objectives, the study aimed to provide valuable insights into and tools for enhancing the efficiency and effectiveness of sanitation projects in the construction industry.

Design/methodology/approach

To achieve the study's aim, the methodology for identifying the PFs for ISSPs involved several steps: extensive literature review, interviews with Egyptian industry experts, a questionnaire survey targeting industry practitioners and an analysis using the Relative Importance Index (RII), Pareto principle and analytic network process (ANP). The RII ranked factor importance,  and Pareto identified the top 20% for ANP, which determined connections and interdependencies among these factors.

Findings

The literature review identified 36 PFs, and an additional 13 were uncovered during interviews. The highest-ranked PF is PF5, while PF19 is the lowest-ranked. Pareto principle selected 11 PFs, representing the top 20% of factors. The ANP model produced an application for measuring ISSP effectiveness, validated through two case studies. Application results were 92.25% and 91.48%, compared to actual results of 95.77% and 97.37%, indicating its effectiveness and accuracy, respectively.

Originality/value

This study addresses a significant knowledge gap by identifying the critical PFs that influence ISSPs within the construction industry. Subsequently, it constructs a novel performance model, resulting in the development of a practical computer application aimed at measuring and evaluating the performance of these projects.

Details

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

Keywords

Article
Publication date: 14 March 2024

Zulqurnain Ali

Financing remains a serious concern for firms and is considered the main hurdle in the growth and development of small and medium enterprises (SMEs). Recently, a new stream of…

Abstract

Purpose

Financing remains a serious concern for firms and is considered the main hurdle in the growth and development of small and medium enterprises (SMEs). Recently, a new stream of financing (SCF; supply chain finance) has emerged to meet the financing issues of SMEs. Therefore, measuring SCF is essential to support SMEs’ operations. This study aims to develop and validate the SCF scale based on extant literature.

Design/methodology/approach

Using a mixed-method approach, this study recruited different samples of SME entrepreneurs to confirm the internal consistency, assess construct validity and check the item structure of the SCF scale in AMOS.

Findings

The outcomes of confirmatory factor analysis demonstrated the six factors of SCF (inventory financing, working capital optimization, reverse financing, fixed assets financing, logistics financing and order cycle financing) spread over 21 items. An interitem solid structure of the SCF scale offers invaluable contributions to the supply chain management literature.

Practical implications

This research supports SME entrepreneurs to obtain secure financing at the best cost, mitigating the risk of default, supporting the buyers’ payment terms, providing early payment to suppliers and strengthening the firm’s value chains. SMEs can obtain financing per their requirements to support their operational business processes. Moreover, SMEs can plan, manage and control finance-related transactional activities by correctly identifying financing solutions.

Originality/value

The present study contributes to SCM literature by developing and validating the SCF scale. To the best of the author’s knowledge, this is the first study that redefined SCF and identified its six dimensions.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 6 May 2024

Mohammad Vahid Ehteshamfar, Amir Kiadarbandsari, Ali Ataee, Katayoun Ghozati and Mohammad Ali Bagherkhani

Stereolithography (SLA) additive manufacturing (AM) technique has enabled the production of inconspicuous and aesthetically pleasing orthodontics that are also hygienic. However…

Abstract

Purpose

Stereolithography (SLA) additive manufacturing (AM) technique has enabled the production of inconspicuous and aesthetically pleasing orthodontics that are also hygienic. However, the staircase effect poses a challenge to the application of invisible orthodontics in the dental industry. The purpose of this study is to implement chemical postprocessing technique by using isopropyl alcohol as a solvent to overcome this challenge.

Design/methodology/approach

Fifteen experiments were conducted using a D-optimal design to investigate the effect of different concentrations and postprocessing times on the surface roughness, material removal rate (MRR), hardness and cost of SLA dental parts required for creating a clear customized aligner, and a container was constructed for chemical treatment of these parts made from photocurable resin.

Findings

The study revealed that the chemical postprocessing technique can significantly improve the surface roughness of dental SLA parts, but improper selection of concentration and time can lead to poor surface roughness. The optimal surface roughness was achieved with a concentration of 90 and a time of 37.5. Moreover, the dental part with the lowest concentration and time (60% and 15 min, respectively) had the lowest MRR and the highest hardness. The part with the highest concentration and time required the greatest budget allocation. Finally, the results of the multiobjective optimization analysis aligned with the experimental data.

Originality/value

This paper sheds light on a previously underestimated aspect, which is the pivotal role of chemical postprocessing in mitigating the adverse impact of stair case effect. This nuanced perspective contributes to the broader discourse on AM methodologies, establishing a novel pathway for advancing the capabilities of SLA in dental application.

Details

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

Keywords

Article
Publication date: 26 April 2024

Ali Meftah Gerged, Cemil Kuzey, Ali Uyar and Abdullah S. Karaman

Despite the extensive body of research on absolute corporate social responsibility (CSR) performance, limited attention has been given to the distinct concepts of optimal and…

Abstract

Purpose

Despite the extensive body of research on absolute corporate social responsibility (CSR) performance, limited attention has been given to the distinct concepts of optimal and aggressive CSR engagement, as well as their associations with CSR awarding. This study aims to differentiate between optimal and aggressive CSR engagement and examine their relationship with CSR awarding while considering the moderating influence of board characteristics from the perspectives of stakeholder and agency theories.

Design/methodology/approach

This empirical analysis draws on an international dataset comprising 43,803 observations from nine sectors across 41 countries. We employ a least squares dummy variable regression approach that accounts for country, industry and year effects to conduct the analysis.

Findings

The results reveal that engagement in aggressive CSR activities beyond the optimal level leads to the generation of a social reputation through CSR awarding. However, the influence of board characteristics on this relationship is significant. Specifically, the presence of a dedicated CSR committee encourages CSR awarding in the context of aggressive CSR engagement. Conversely, board independence constrains the relationship between aggressive CSR engagement and CSR awarding. Notably, board gender diversity does not have a discernible impact on this connection.

Practical implications

Our evidence provides valuable insights to help firms seeking to enhance their social reputation through CSR activities better allocate their resources and avoid unnecessary financial commitments.

Originality/value

This study advances the current understanding by exploring the relationship between aggressive CSR engagement and the recognition of CSR awards. Furthermore, it scrutinises the factors that dictate when such aggressive CSR engagement translates into enhanced social reputation, as evidenced by the attainment of CSR awards.

Details

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

Keywords

Article
Publication date: 10 April 2024

Nadia A. Abdelmegeed Abdelwahed, Mohammed A. Al Doghan, Ummi Naiemah Saraih and Bahadur Ali Soomro

In the present era, the achievement of employee Islamic performance has become a significant challenge for organizations. The purpose of the study is to examine the effect of…

Abstract

Purpose

In the present era, the achievement of employee Islamic performance has become a significant challenge for organizations. The purpose of the study is to examine the effect of Islamic leadership on employee Islamic performance directly and indirectly by bridging the connections between employees’ Islamic organizational values, Islamic organizational culture, and Islamic work motivation among the employees of Egyptian banks.

Design/methodology/approach

The authors used quantitative methods in this study and based its findings on the data received from 312 respondents in response to a questionnaire.

Findings

By using SmartPLS 4, this study’s findings demonstrate that Islamic leadership has a positive and significant effect on Islamic organizational values, culture, employee Islamic performance and work motivation. While Islamic organizational values and Islamic organizational culture do not significantly impact employee Islamic performance, Islamic work motivation is a significant predictor of employee Islamic performance. On the one hand, Islamic organizational values and Islamic organizational culture do not mediate the relationship between Islamic leadership and employee Islamic performance. On the other hand, Islamic work motivation is a mediating variable that significantly develops the relationship between Islamic leadership and employee Islamic performance.

Practical implications

The study’s findings support policymakers and human resource management practitioners to develop plans and strategies which enhance the Islamic performance of organizations’ employees. In addition, this study’s findings provide insights for researchers and academicians in developing Islamic leadership within their organizations so that they operate by Islamic values and codes.

Originality/value

Finally, by offering an integrated model of Islamic leadership, Islamic organizational values, Islamic organizational culture and employee Islamic performance, this study’s findings fill the gaps in the context of bank employees in a developing country, namely, Egypt.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 12 March 2024

Ali Rahimazar, Ali Nouri Qarahasanlou, Dina Khanzadeh and Milad Tavaghi

Resilience as a novel concept has attracted the most attention in the management of engineering systems. The main goal of engineering systems is production assurance and…

Abstract

Purpose

Resilience as a novel concept has attracted the most attention in the management of engineering systems. The main goal of engineering systems is production assurance and increasing customer satisfaction which depends on the suitable performance of mechanical equipment. “A resilient system is defined as a system that is resistant to disruption and failures and can recover itself and returns to the state before failure as soon as possible in the case of failure.” Estimate the value of the system’s resilience to increase its resilience by covering the weakness in the resilience indexes of the system.

Design/methodology/approach

In this article, a suitable approach to estimating resilience in complex engineering systems management in the field of mining has been presented. Accordingly, indexes of reliability, maintainability, supportability, efficiency index of prognostics and health management of the system, and ultimately the organization resilience index, have been used to evaluate the system resilience.

Findings

The results of applying this approach indicate the value of 80% resilience if the risk factor is considered and 98% if the mentioned factors are ignored. Also, the value of 58% resilience of this organization’s management group indicates the weakness of situational awareness and weakness in the vulnerable points of the organization.

Originality/value

To evaluate the resilience in this article, five indicators of reliability, maintainability, and supportability are used as performance indicators. Also, organization resilience and the prognostic and health management of the system (PHM) are used as management indicators. To achieve more favorable results, the environmental and operational variables governing the system have been used in performance indicators, and expert experts' opinions have been used in management indicators.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 13 March 2024

Wessam Mohamed

This study evaluated the impact of a faculty training program on student assessment using the Kirkpatrick model.

Abstract

Purpose

This study evaluated the impact of a faculty training program on student assessment using the Kirkpatrick model.

Design/methodology/approach

A self-reported survey assessed 111 Saudi and non-Saudi participants' satisfaction. Subjective and objective measures (self-reported measures, assessment literacy inventory and performance-based assessment tasks) gauged participants' learning level. Pre- and post-training data were collected from 2020 to 2022.

Findings

A highly significant effect on satisfaction (>80%) and learning levels was observed, as manifested by workplace practices of student assessment (>70%, the cut-off score). Pre- and post-training comparisons of participants' satisfaction and assessment literacy scores showed significant improvements following training. Multiple regression analyses showed no significant effects for gender and educational attainment but a substantial impact of academic cluster on participants' student assessment skills.

Research limitations/implications

Long-term effects of training faculty on assessment practices and student achievement will be studied at the institutional level in future research.

Practical implications

The current study contributes to human capital investment via faculty training on student assessment, helping them comply with assessment best practices. This assures the quality, fairness and consistency of assessment processes across disciplines in higher education institutions, enhances assessment validity and trust in educational services and may support institutional accreditation.

Social implications

This study provides opportunities for sharing best practices and helps establish a community of practice. It enhances learning outcomes achievement and empowers higher education graduates with attributes necessary to succeed in the labor market. The human capital investment may have a long-term impact on overall higher education quality.

Originality/value

This study contributes to the scarce literature investigating the impact of training faculty from different clusters on student assessment using subjective and objective measures. It provides developing and evaluating a long-term student assessment program following the Kirkpatrick model.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 21 February 2024

Xiaoying Liu, Qamar Ali, Muhammad Rizwan Yaseen, Samuel Asumadu Sarkodie, Muhammad Sohail Amjad Makhdum and Muhammad Tariq Iqbal Khan

The Sustainable Development Goal (SDG) 16 outlines sustainability as associated with peace, good governance and justice. The perception of international tourists about security…

Abstract

Purpose

The Sustainable Development Goal (SDG) 16 outlines sustainability as associated with peace, good governance and justice. The perception of international tourists about security measures and risks is a key factor affecting destination choices, tourist flow and overall satisfaction. Thus, we investigate the impact of armed forces personnel, prices, economic stability, financial development and infrastructure on tourism.

Design/methodology/approach

This research used data from 130 countries from 1995 to 2019, which were divided into four income groups. This study employs a two-step generalized method of moments (GMM) technique and a novel tourism index comprising five relevant indicators of tourism.

Findings

A 1% increase in armed forces personnel expands tourism in all income groups – 0.369% High Income Countries (HICs), 0.348% Upper Middle Income Countries (UMICs), 0.247% Lower Middle Income Countries (LMICs) and 0.139% Low Income Countries (LICs). The size of the tourism-safety coefficient decreases from high to low-income groups. The impact of inflation is significantly negative in all panels, excluding LICs. The reduction in tourism was 0.033% in HICs, 0.049% in UMICs and 0.029% in LMICs for a 1% increase in prices. The increase in the global tourism index is more in LICs (0.055%), followed by LMICs (0.024%), UMICs (0.009%) and HICs (0.004%) for a 1% expansion in the gross domestic product (GDP)/capita growth. However, the magnitude of the growth-led tourism impact is greater in developing countries. A positive impact of foreign direct investment (FDI) inflow was found in all panels like 0.016% in HICs, 0.050% in UMICs and 0.119% in LMICs for a 1% increase in FDI inflow. The rise in the global tourism index is 0.097% (HICs), 0.124% (UMICs) and 0.310% (LMICs) for a 1% rise in the financial development index. The increase in the global tourism index is 0.487% (HICs), 0.420% (UMICs) and 0.136% (LICs) for a 1% rise in the infrastructure index.

Research limitations/implications

Empirical analysis infers important policy implications such as (a) establishment of a peaceful environment via recruitment of security personnel, use of safe city cameras, modern technology and law enforcement; (b) provision of basic facilities to tourists like sanitation, drinking water, electricity, accommodation, quality food, fuel and communication network and (c) price stability through different tools of monetary and fiscal policy.

Originality/value

First, it explains the effect of security personnel on a comprehensive index of tourism instead of a single variable of tourism. Second, it captures the importance of economic stability (i.e., economic growth, financial development and FDI inflow) in the tourism–peace nexus.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 23 February 2024

Khurram Shahzad, Rizwan Ali and Ramiz Ur Rehman

This study aims to examine the nexus of corporate governance with firms' financial risk-taking behavior under the corporate social responsibility (CSR) disclosures in the context…

Abstract

Purpose

This study aims to examine the nexus of corporate governance with firms' financial risk-taking behavior under the corporate social responsibility (CSR) disclosures in the context of non-financial listed firms of an emerging economy.

Design/methodology/approach

This study investigates the relationship between corporate governance as evaluated by an index and several financial risks, including idiosyncratic, default and systematic risks. The connection of corporate governance with financial risks is also studied while considering the moderation of CSR disclosures. The data are collected from 2014 to 2018 of 73 top 100-index listed non-financial firms of Pakistan Stock Exchange (PSX). Panel regression fixed effect and 2-step generalized method of moments techniques are applied to confirm the hypothesis along with the diagnostic tests to confirm that all outcomes of models must be authentic and reliable.

Findings

The study’s findings confirm that enhancing the overall corporate governance measures resulted in an augment in the firm’s risk due to weak control and regulations prevailing in emerging economies. Moreover, CSR disclosures enhance stakeholder information, lessen information asymmetry about management policies and mitigate the risk associated with operational uncertainties.

Practical implications

This study has a practical implementation to policymakers that effective monitoring and controlling measures facilitate the corporate management for minimizing the financial risks. Further, the study’s findings shed light that implementing corporate governance measures is not enough to mitigate financial risks until supervisory measures in the form of CSR disclosures are not taken to analyse corporate governance effectiveness.

Originality/value

This paper enhances the key findings in the literature by examining the role of corporate governance measures with respect to firms’ financial risks considering the moderating role of CSR disclosures. Furthermore, this research adds to the body of knowledge regarding the implementation of monitoring measures that assist in the mitigation of firms’ financial risks hence firm value.

Details

Managerial Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0307-4358

Keywords

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