Search results

This study aims to (1) develop a structural equation model in understanding the relationships between corporate social responsibility (CSR) performance and contractor competitiveness and (2) test the moderating effect of firm sizes on this relationship.

A literature review showed an urgent need to investigate the relationship between CSR implementation and contractor competitiveness holistically. CSR and contractor competitiveness variables were identified through the literature review and discussions with experienced professionals. Using a survey questionnaire, a total of 252 completed questionnaires were received. A structural equation modeling technique was then applied to analyze the data collected. Multigroup analysis was employed to test the moderating effect of firm sizes on the relationship between CSR implementation and contractor competitiveness.

The results indicated a strong relationship between CSR implementation and contractor competitiveness. This relationship is not moderated by firm size.

This research is one of the first studies to holistically explore the linkages between CSR implementation and contractor competitiveness. The findings can be served as a solid foundation to promote CSR performance in construction firms. Contractors of different sizes are suggested to implement CSR activities to foster competitiveness.

Everyone is extremely concerned about environmental protection and health safety due to the rise in living standards. Plant-derived natural dyes have garnered much industrial attention in food, pharmaceutical, textile, cosmetics, etc. owing to their health and environmental benefits. The present study aims to focus on the elimination of the use of synthetic dyes and provides brief information about natural dyes, their sources, extraction procedures with characterization and various advantages and disadvantages.

In producing natural colors, extraction and purification are essential steps. Various conventional methods used till date have a low yield, as these consume a lot of solvent volume, time, labor and energy or may destroy the coloring behavior of the actual molecules. The establishment of proper characterization and certification protocols for natural dyes would improve the yielding of natural dyes and benefit both producers and users.

However, scientists have found modern extraction methods to obtain maximum color yield. They are also modifying the fabric surface to appraise its uptake behavior of color. Various extraction techniques such as solvent, aqueous, enzymatic and fermentation and extraction with microwave or ultrasonic energy, supercritical fluid extraction and alkaline or acid extraction are currently available for these natural dyes and are summarized in the present review article.

If natural dye availability can be increased by the different extraction measures and the cost of purified dyes can be brought down with a proper certification mechanism, there is a wide scope for the adoption of these dyes by small-scale dyeing units.

Considering the existing evidence on the impact of female board members on the default risks of an organization, the purpose of this study is to investigate the effect of board gender diversity, alongside institutional characteristics and macroeconomic factors, on the financing costs of microfinance institutions (MFIs).

This study collected unbalanced panel data of 1,190 unique MFIs between 2010 and 2018 from the World Bank. The collected data, which covers a total of 95 developing and emerging countries, was thereafter analyzed using the pooled ordinary least squares and random effects model. To overcome endogeneity and omitted variable bias (e.g. time-invariant variables), the authors have also used the generalized method of moments and fixed effects model, respectively. Different proxies of board gender diversity and sub-sample analysis by regions were further undertaken to examine the robustness of the obtained results.

The findings of this study revealed that board gender diversity has a statistically significant negative effect on the financing costs of MFIs. This suggests that a gender-diverse board can generate cheaper funding for MFIs by minimizing their default risks through effective monitoring and strategic management. Furthermore, the negative impact of board gender diversity on financing costs appears to be more pronounced when there is a minimum of two female board members in the boardroom of MFIs. The results of this study remain consistent and valid regardless of alternate model specifications (e.g. sub-sample analysis, use of alternative proxies of board gender diversity and application of different estimators) and endogeneity issues. Ultimately, the findings in this study reiterate the importance of promoting and implementing gender diversity in the boardroom to minimize the financing costs of MFIs.

This study investigated the relationship between board gender diversity and financing costs of MFIs by using relatively recent and global data. The minimum number of female board members required to significantly reduce the financing costs of MFIs was also identified.

This study aims to analyse student and teaching staff views on how higher education (HE) can contribute to sustainable development, and to provide examples of how a medical university has adopted the sustainable development goals (SDGs) as part of its institutional strategies and practises.

The study is based on participant views from a conference, which aimed to identify actions needed for HE to contribute to the SDGs. More than 500 students, teachers and academic leaders participated at workshops to discuss and reflect on the role of higher education institutions (HEIs) in sustainable development. The discussion key points were recorded on flipcharts, and the analysis builds on all written statements from the nine workshops. Based on the findings from the workshop, steering documents and activities of a medical university were identified as examples of implementation.

Two overarching interdependent themes were identified and indicated a need to rethink the role not only of HE per se but also that of HEIs at large, to meet the challenges of sustainable development. The study also provides an example of how such organizational change can be practically implemented at a medical university, through the establishment of overarching institutional strategies, funding opportunities and external collaborations.

The findings reflect a “bottom-up” call from students and educational staff for HEIs to step up and contribute to systems change – both through a change in pedagogies, as well as through an institution-wide approach and a shift in the role of HEIs in society.

The study is unique in providing an exemplar of the implementation of sustainable development in HE at a specific medical university.

This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.

The study collected data from 79 public limited companies listed with the Dhaka Stock Exchange (Bangladesh) through a questionnaire survey. Multiple regression analysis is employed to test the impact of external environmental variables such as perceived environmental uncertainty and intensity of competition on SMA usage.

The study finds a significant positive impact of environmental uncertainty (fluctuation in the external environmental factors) and intensity of competition (domination by few companies) on SMA usage. However, the direction and magnitude of this impact vary considerably for specific groups of SMA practices such as costing, competitor accounting, customer accounting and planning and performance measurement techniques.

This study shows the impact of several facets of environmental uncertainty (i.e. unpredictability, fluctuation, ambiguity, lack of information and uncertainty of the outcome of decision) and intensity of competition (i.e. stressfulness and domination) in the empirical-based SMA research.

The primary aim of this research was to investigate the mediating effect of the decision-making structure on the relationship between perceived environmental uncertainty and hospital performance.

Online and manual survey questionnaires were used to collect data in this study. The target population of this study consists of all middle managers within 11 COVID-19 referral hospitals in Surabaya. A total of 189 responses were collected, however, 27 incomplete responses were excluded from the final dataset. Data was analyzed using SEM-PLS.

The study's findings indicate that decision-making structure plays a role in mediating the link between perceived environmental uncertainty and hospital performance assessed via the Balanced Scorecard, highlighting the significance of flexible decision-making processes during uncertain periods. Moreover, based on our supplementary test, respondents' demographic characteristics influence their perceptions of hospital performance.

Hospital administrators can consider the significance of decision-making structures in responding to environmental uncertainties like the COVID-19 pandemic. By fostering adaptable decision-making processes and empowering middle managers, hospitals may enhance their performance and resilience in challenging situations. Additionally, based on supplementary tests, it is found that differences in the perception of the three Balanced Scorecard perspectives imply that hospitals categorized as types A, B, C, and D should prioritize specific areas to improve their overall performance.

This research adds substantial originality and value to the existing body of knowledge by exploring the interplay between decision-making structures, environmental uncertainty, and hospital performance. It contributes to the literature by specifically focusing on the Covid-19 pandemic, a unique and unprecedented global crisis.

As emerging scholars of color with transnational backgrounds, we collectively recount our socialization experiences in US higher education institutes. We explore moments of betweenness as catalysts for envisioning a more inclusive academia that operates beyond the tokenism of diversity.

Employing betweener autoethnography (Diversi and Moreira, 2018), we inquire into the sense of impasse encountered by South Korean female emerging scholars in the field of education in becoming an outsider within the academic system.

Chronicling our shifts in perspectives of our positionality, we interweave inquiries motivating us to challenge normative pressures and map our betweener experiences onto the Wiedman and DeAngelo’s (2020) socialization model. Through this process, we wedge open in-between spaces in the socialization process that accommodate the nuanced positionality of transnational scholars.

Integrating postcolonial critiques on the Western-centric meritocratic academia, this piece sheds light on the complexity and fluidity of emerging transnational scholars’ socialization processes. The thick, nuanced description deepens the understanding of the complexity of their identity negotiation within the dominant logics of academia. Our inquiries interwoven through betweener autoethnography serve as guidance for mentoring international graduate students and transnational scholars.

This paper examines the influence of financial leverage on the financial sustainability of microfinance institutions (MFIs) and the moderating role of the percentage of female borrowers (PFB).

The study uses a global sample of 646 MFIs drawn from the World Bank Mix Market and panel data for 2010–2018. The study employs ordinary least squares (OLS) and the one-step system generalized method of moments (SGMM) as regression estimation methods.

The findings of this study reveal that financial leverage and the PFB have a negative and significant effect on financial sustainability. The findings further show that the interaction between financial leverage and the PFB positively affects the financial sustainability of MFIs.

The findings inform MFIs' managers on the adverse effect of financial leverage and the PFB in their quest for financial sustainability. The findings also demonstrate that MFIs can leverage female borrowers to reverse the adverse effect of financial leverage on financial sustainability of MFIs.

Previous studies examined the direct effect of financial leverage and reported incongruent results. Because female borrowers are at the epicenter of MFI lending, this study fills the gap in the literature by examining whether the proportion of female borrowers moderates the relationship between financial leverage and MFIs' financial sustainability using a global dataset.

The purpose of this study is to observe the practice of integrated reporting (IR) and investigate the impact of board characteristics on IR in three South Asian economies: Bangladesh, India and Sri Lanka.

The study uses the content analysis approach to measure the integrated reporting index (IRI) based on a structured checklist. To examine the impact of board characteristics (board size, board independence and gender diversity) on IRI, a multivariate analysis using pooled ordinary least square with panel-corrected standard error (PCSE) model has been conducted.

The content analysis findings show that the disclosure practice of IR is highest in India, followed by Sri Lanka and Bangladesh. The regression result indicates that all the proxies of board characteristics have a positive and significant impact on IRI.

The study’s outcomes may not be generalised for every region due to the differences in institutional contexts.

The findings of this study will assist the policymakers in understanding the importance of effective boards in enhancing the IR practice in their respective countries where the adoption of IR is still a voluntary requirement.

To the best of the authors’ knowledge, this is the first study in the field of existing literature to conduct a comparative analysis of IR practice among three South Asian countries. It shows how an effective board improves IR practice using a broader institutional context by underpinning the agency theory and legitimacy theory.

Digitalization is one of the major factors that fosters economic growth across the world. However, the level of digitalization varies significantly between developed and developing countries, with the latter often lagging behind. To bridge this gap, it is crucial to pinpoint the drivers of digitalization, specifically from the macroeconomic and country-level governance dimensions. Therefore, this study aims to investigate the determinants of digitalization, particularly for countries in Asia and the Pacific region.

Our study utilizes unbalanced panel data from 46 Asian and Pacific countries for the period of 2001–2021. Initially, we analyzed the data using conventional econometric methods, such as pooled ordinary least squares (POLS), random-effects model (REM) and fixed-effects model (FEM). Moreover, we employed endogeneity-corrected techniques and alternative proxies to enhance the robustness and reliability of our findings.

Our findings reveal that economic development progress, government expenditure relative to country size and political stability are key drivers of digitalization. In contrast, corruption at the country level emerges as a significant impediment. Notably, our results remain robust to endogeneity-corrected techniques and alternative proxies of digitalization. Overall, these insights can inform policymakers, helping them to understand the macroeconomic and governance factors shaping digitalization and guide their decision-making toward effective policy interventions.

This study’s empirical findings add significant value to the existing literature by quantifying the impact of macroeconomic and governance factors on digitalization in selected countries. This offers valuable insights for policymakers, particularly in nations with lower levels of digitalization.