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1 – 10 of over 78000Zahid Iqbal, Zia-ur-Rehman Rao and Hassan Ahmad
To improve the loan repayment performance (LRP) of microfinance banks (MFBs) in Pakistan, this study aims to look at the direct impact of multiple borrowing (MB) on LRP and client…
Abstract
Purpose
To improve the loan repayment performance (LRP) of microfinance banks (MFBs) in Pakistan, this study aims to look at the direct impact of multiple borrowing (MB) on LRP and client-business performance (CBP), as well as the direct impact of CBP on LRP. The moderating function of pandemic factors in the relationship between MB and CBP, as well as the mediating effect of CBP in the association between MB and LRP, was also investigated in this study.
Design/methodology/approach
A questionnaire was used to obtain data from 531 lower-level workers of microfinance institutions (MFIs) for the study. The respondents were chosen using stratified sampling, which divided the target population into four influential groups: lending officers in agriculture, lending officers in businesses, lending officers in gold loans and lending officers in salary loans. In this study, a two-stage structural equation modeling approach was used, including a measurement model (outer model) and a structural model (inner model). The validity and reliability of the questionnaire were investigated using the measurement model (outer model), whereas PLS-SEM bootstrapping was performed to test the hypothesis and find the relationship among different underpinning constructs by using the structural model (inner model).
Findings
The outcomes of this study demonstrate that MB has a direct impact on CBP, and that CBP has a direct impact on LRP. MB, on the contrary, had no direct and significant impact on LRP in this study. The idea that CBP mediates the relationship between MB and LRP, as well as the moderating effect of pandemic factors on the relationship between MB and CBP, is supported by this research.
Originality/value
Until now, the influence of MB on LRP via the mediating role of CBP and the moderating role of a pandemic factor in the setting of Pakistani MFBs has received little attention. During the COVID-19 pandemic, this research also aids MFBs in better understanding MB and its impact on LRP. Furthermore, based on the findings of this study, Pakistani MFIs can enhance their LRP by implementing new lending regulations, particularly with reference to MB and the COVID-19 pandemic.
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Anna-Leena Kurki, Elina Weiste, Hanna Toiviainen, Sari Käpykangas and Hilkka Ylisassi
The involvement of clients in service encounters and service development has become a central principle for contemporary health and social care organizations. However, in…
Abstract
Purpose
The involvement of clients in service encounters and service development has become a central principle for contemporary health and social care organizations. However, in day-to-day work settings, the shift toward client involvement is still in progress. We examined how health and social care professionals, together with clients and managers, co-develop their conceptions of client involvement and search for practical ways in which to implement these in organizational service processes.
Design/methodology/approach
The empirical case of this study was a developmental intervention, the client involvement workshop, conducted in a Finnish municipal social and welfare center. The cultural-historical activity theory (CHAT) framework was used to analyze the development of client involvement ideas and the modes of interaction during the intervention.
Findings
Analysis of the collective discussion revealed that the conceptions of client involvement developed through two interconnected object-orientations: Enabling client involvement in service encounters and promoting client involvement in the service system. The predominant mode of interaction in the collective discussion was that of “coordination.” The clients' perspective and contributions were central aspects in the turning points from coordination to cooperation; professionals crossed organizational boundaries, and together with clients, constructed a new client involvement-based object. This suggests that client participation plays an important role in the development of services.
Originality/value
The CHAT-based examination of the modes of interaction clarifies the potential of co-developing client-involvement-based services and highlights the importance of clients' participation in co-development.
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Evangelia Panagiotidou, Panos T. Chountalas, Anastasios Ι. Magoutas and Fotis C. Kitsios
This study aims to dissect the multifaceted impact of ISO/IEC 17025 accreditation, specifically within civil engineering testing and calibration laboratories. To achieve this, it…
Abstract
Purpose
This study aims to dissect the multifaceted impact of ISO/IEC 17025 accreditation, specifically within civil engineering testing and calibration laboratories. To achieve this, it intends to explore several key objectives: identifying the prominent benefits of accreditation to laboratory performance, understanding the advantages conferred through participation in proficiency testing schemes, assessing the role of accreditation in enhancing laboratory competitiveness, examining the primary challenges encountered during the accreditation process, investigating any discernible adverse effects of accreditation on laboratory performance and evaluating whether the financial cost of accreditation justifies the resultant profitability.
Design/methodology/approach
This study employs a qualitative approach through semi-structured interviews with 23 industry professionals—including technical managers, quality managers, external auditors and clients. Thematic analysis, guided by Braun and Clarke’s six-stage paradigm, was utilized to interpret the data, ensuring a comprehensive understanding of the accreditation’s impact.
Findings
Findings reveal that accreditation significantly enhances operational processes, fosters quality awareness and facilitates continuous improvement, contributing to greater client satisfaction. In addition, standardized operations and rigorous quality controls further result in enhanced performance metrics, such as staff capability and measurement accuracy. However, the study also uncovers the challenges of accreditation, including high resource costs and bureaucratic hurdles that can inhibit innovation and slow routine operations. Importantly, the research underscores that the impact of accreditation on profitability is not universal, but contingent upon various factors like sector-specific regulations and market demand. The study also highlights sector-specific variations in the role of accreditation as a marketing tool and differing perceptions of its value among clients. It further emphasizes the psychological stress of high-stakes evaluations during audits.
Originality/value
This study represents the first in-depth investigation into the impact of ISO/IEC 17025 accreditation on civil engineering testing and calibration laboratories, directly contributing to the enhancement of their quality and operational standards. Providing actionable insights for laboratories, it underscores the importance of weighing accreditation costs and benefits and the necessity for a tailored approach to the unique market and regulatory landscapes they operate in.
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Frankie J. Weinberg and Mary M. Hausfeld
We examine the relationships between clients’ level of coaching readiness and trust in their executive coach and increases to both personal learning improved work performance…
Abstract
Purpose
We examine the relationships between clients’ level of coaching readiness and trust in their executive coach and increases to both personal learning improved work performance. Distance relationships, the setting for this study, epitomize the norms of the New World of Work (NWoW), but also provide particular challenges for building trust and recognizing similarities between client and coach.
Design/methodology/approach
This study investigates distance coaching relationships in matched-pairs, longitudinal investigation of formal executive coaching.
Findings
Results support the proposed moderated mediation path. Findings reveal that both coaches’ perceptions of client readiness for coaching and client trust in coach each predict both client personal skill development and performance improvement.
Research limitations/implications
While important toward gaining a better understanding of the relational functioning of distance coaching relationships, inclusion of only distance relationships may truncate the generalizability of our findings.
Practical implications
The study’s findings have practical implications for organizations that invest in executive coaching with regard to the importance of evaluating the candidates' readiness for coaching before the assignment, trust-building throughout distance coaching relationships and perceptions of similarity on client coaching outcomes.
Originality/value
Distance relationships, the setting for this study, provide particular challenges for building trust and recognizing similarities between client and coach and the current investigation points to the relevance of these relational mechanisms to client outcomes. In so doing, this study explores how perceptions of deep-level similarity between a coach and client may serve as moderators of these relationships.
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Ines Küster, Natalia Vila and Amparo Kuster-Boluda
This paper first aims to examine associations between factors involved in business-to-business complaints management and results (satisfaction and loyalty) and analyses three…
Abstract
Purpose
This paper first aims to examine associations between factors involved in business-to-business complaints management and results (satisfaction and loyalty) and analyses three types of distributors based on their cultural profile (domestic, low context and high context). Second, the paper investigates whether the identified associations remain stable over time.
Design/methodology/approach
Data from a sample of distributors for a manufacturing company were gathered during two periods of time. A factorial analysis of correspondences and a cluster analysis were carried out to visually represent the associations among clients, complaints and results in the associations among clients, complaints and results. The stability over time of these relationships was also analysed by calculating the correlations between the Euclidean distances on the two maps (one per year) and their mobility ratio.
Findings
The authors found significant evidence that clients from different cultures are associated with varying profiles of complaint and different result types and that certain associations remain stable over time.
Originality/value
While many studies have analysed complaint behaviour in business-to-consumer contexts, there is a lack of research from an international business-business relations point of view, leaving questions virtually unexplored. Second, the last phases of supply chain management, specifically complaints management, have been undeveloped, limiting the cultural factor to the general scope of negotiation. In this vein, this paper compares different complaint profiles and results, comparing culturally different customers/distributors. Third, research has mostly referred to a single period, while this paper investigates two different periods of time for the same company (and their distributors) to analyse the relevance of the stability (or not) over time of the associations identified.
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Matthew Egan and Barbara de Lima Voss
Big 4 professional services firms increasingly lay claim to recruiting and including staff of diverse genders, cultures, ages and sexualities. Drawing on Foucauldian insights…
Abstract
Purpose
Big 4 professional services firms increasingly lay claim to recruiting and including staff of diverse genders, cultures, ages and sexualities. Drawing on Foucauldian insights, this study explores how LGBTIQ+ staff navigated shifting technologies of client power, at the time marriage equality was legislated in Australia.
Design/methodology/approach
This article explores changing experiences of LGBTIQ+ staff and allies, through 56 semi-structured interviews undertaken through 2018–2019.
Findings
Technologies of client power were central to shaping workplace experiences for LGBTIQ+ staff. However, each firm was also keen to carve unique and bold responses to changing societal attitudes regarding sexuality and gender. These progressive moves did not sit comfortably with all clients, and so this article provides insight into the limitations of client privilege within professional services firms. For staff, this increasing complexity of sometimes opaque, contradictory and shifting technologies of client and firm power, enabled agency to explore a sense of self for some, but continued to exclude others.
Originality/value
Little attention has been directed to exploring challenges for staff of sexual and gendered diversity within professional services firms, or to exploring how staff navigate changing perceptions of client power.
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This study aims to identify the street-level approaches of professional workers in complex public social service organisations when attending to social assistance claimants.
Abstract
Purpose
This study aims to identify the street-level approaches of professional workers in complex public social service organisations when attending to social assistance claimants.
Design/methodology/approach
The study employed a multifaceted approach comprising documentary analysis, semi-structured individual interviews (17) and focus group discussions (8) with qualified frontline social workers from primary care social services in Tarragona.
Findings
Social workers embodied three specific sets of cognitive, normative and emotional dispositions when attending to people with low incomes. First, the compassionate approach conceives clients as defensive regarding social services and emotionally vulnerable because of deprivation. Second, the instructional approach frames clients as being baffled by a new, precarious, institutional and economic context. They also lack information, abilities and the proper mindset to conceive of and attain available welfare and occupational resources. Third, the enforcement approach tends to define clients as suspicious, trying to obtain an excessive and unfair advantage of the welfare system that would eventually hamper their social opportunities.
Originality/value
Research thus far has tended to define public social assistance programmes in Southern welfare state contexts as mostly inefficient and hardly relevant residual social policies. The street-level approach shows that social workers try to resist the mere administrative processing of benefits, which is a professionally troubling and organisationally unsustainable way to proceed. They attempt to help clients by providing inclusive content in order to implement their benefits.
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This paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created…
Abstract
Purpose
This paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created unanticipated barriers for auditors in Hong Kong. The authors expect that auditors with greater organizational resilience can respond to unexpected situations and restore expected performance levels relatively quickly.
Design/methodology/approach
The authors utilize a sample of 1,008 companies listed on Hong Kong Stock Exchange (HKEX) with a financial year-end of December 31. The authors identify five proxies contributing to organizational resilience: auditor size, industry specialization, diversity, geographic proximity to the client and auditing a new client. The authors use audit report timeliness as this study's main dependent variable.
Findings
This study's full-sample results suggest that larger auditors, industry specialists and auditors with closer relationships to clients issued more timely audit reports during the pandemic. The analysis of a subsample of companies that initially published unaudited financial statements reveals that industry expertise and longer auditor-client relationships significantly reduced the need for year-end audit adjustments. Finally, the authors find that larger auditors were more likely to offload clients, whereas industry specialists were more likely to retain clients.
Research limitations/implications
The results of the paper suggests that audit firm characteristics associated cognitive abilities, behavioral characteristics and contextual conditions are associated with audit firm organizational resilience and, consequently, helps auditors respond unexpected changes in the audit environment.
Practical implications
The findings of the paper are informative for those involved in audit firm management or auditor hiring and retention decisions.
Originality/value
This study is the first to link organizational resilience to the performance of audit firms in a time of unexpected events. The authors connect three auditor and two auditor-client dimensions to the organizational resilience of the audit firms.
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Brian M. Lam, Phyllis Lai Lan Mo and Md Jahidur Rahman
This study aims to investigate whether auditors compromise their independence for economically important clients in countries with a secrecy culture.
Abstract
Purpose
This study aims to investigate whether auditors compromise their independence for economically important clients in countries with a secrecy culture.
Design/methodology/approach
The authors empirically examine the research question based on a data set of 33 countries for the period from 1995 to 2018. The dependent variable is the auditors’ propensity to issue modified audit opinions, which is a proxy for auditor independence. The authors use relative client size as a proxy for client importance. The authors adopt the Heckman (1979) two-stage model to mitigate the potential endogeneity issue involved in the selection of Big-N auditors.
Findings
Using a large sample of firms and controlling for the firm- and country/region-level factors, this study reveals that both Big-N and non-Big-N auditors are more likely to issue modified audit opinions to clients located in countries with a strong secrecy culture relative to those located in other countries. However, Big-N auditors are more likely to issue modified audit opinions for their economically important clients with a secrecy culture relative to their other clients, while no or weaker evidence is found for non-Big-N auditors. The results are consistent and robust to endogeneity tests and sensitivity analyses.
Originality/value
This study enriches the literature by providing a new perspective on auditor independence that an auditor’s reporting behavior can vary depending on the client’s importance and auditor type, even under the same secrecy culture.
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