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Open Access
Article
Publication date: 19 May 2023

Mario J. Donate, Fátima Guadamillas and Miguel González-Mohíno

This paper aims to analyze factors based on organizational knowledge management (KM; transactional memory systems and knowledge-oriented leadership [K-OL]) that help firms to…

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Abstract

Purpose

This paper aims to analyze factors based on organizational knowledge management (KM; transactional memory systems and knowledge-oriented leadership [K-OL]) that help firms to mitigate conflicts based on task management at work, with the aim to improve their innovation capabilities (IC). The knowledge-based view of the firm, conflict management theory and cognitive collective engagement theory have been used to build a model of relationships that connects the development of positive KM contexts and management of dysfunctional conflict with IC improvement.

Design/methodology/approach

Data survey collected from inland hotel establishments in Spain is used to test seven hypotheses by means of structural equations modeling, applying the partial least squares technique. Direct, indirect and mediating relationships between variables are examined from the structural path model.

Findings

The results confirm that, as expected, IC improve when K-OL and transactive memory systems (TMSs) are properly implemented by hotel establishments, which leads them to reduce negative effects of task management conflict (TMC). Significant direct effects are found between the key variables of the study and also a significant indirect effect between K-OL and IC through TMS reinforcement and the mitigation of TMC.

Practical implications

This paper provides useful ideas for hotel managers about how to improve KM contexts in their establishments while avoiding TMC. Efforts devoted to creating those contexts by hotel establishments are shown to be effective to improve their IC and create competitive advantages.

Originality/value

The analysis of IC improvement by studying TMC mitigation had not been researched to date by the KM literature. The consideration and testing of a model that integrates KM-related tools such as K-OL and TMS to avoid TMC in the hotel industry is the main contribution of this study.

Open Access
Article
Publication date: 22 December 2022

Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer and Mulatu Fekadu Zerihun

This study aims to investigate the feasibility of employing a multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation. The…

Abstract

Purpose

This study aims to investigate the feasibility of employing a multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation. The formulated objectives are the minimisation of the total allocation cost of the anti-fraud capacities and the maximisation of the forensic accounting capacities in all cyberfraud incident prone spots.

Design/methodology/approach

From the literature survey conducted and primary qualitative data gathered from the 17 licenced banks in South Africa on fraud investigators, the suggested fraud investigators are the organisation’s finance department, the internal audit committee, the external risk manager, accountants and forensic accountants. These five human resource capacities were considered for the formulation of the multi-objectives integer programming (MOIP) model. The MOIP model is employed for the optimisation of the employed capacities for cyberfraud mitigation to ensure the effective allocation and utilisation of human resources. Thus, the MOIP model is validated by a genetic algorithm (GA) solver to obtain the Pareto-optimum solution without the violation of the identified constraints.

Findings

The formulated objective functions are optimised simultaneously. The Pareto front for the two objectives of the MOIP model comprises the set of optimal solutions, which are not dominated by any other feasible solution. These are the feasible choices, which indicate the suitability of the MOIP to achieve the set objectives.

Practical implications

The results obtained indicate the feasibility of simultaneously achieving the minimisation of the total allocation cost of the anti-fraud capacities, or the maximisation of the forensic accounting capacities in all cyberfraud incident prone spots – or the trade-off between them, if they cannot be reached simultaneously. This study recommends the use of an iterative MOIP framework for decision-makers which may aid decision-making with respect to the allocation and utilisation of human resources.

Originality/value

The originality of this work lies in the development of multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation.

Details

Journal of Financial Crime, vol. 30 no. 6
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 26 May 2023

Andrew Owsiak, Paul F. Diehl and Gary Goertz

The purpuse of this study is to answer the following two questions. Do conflict management efforts mitigate the recurrence and severity of civil conflict? If so, how? Do some…

Abstract

Purpose

The purpuse of this study is to answer the following two questions. Do conflict management efforts mitigate the recurrence and severity of civil conflict? If so, how? Do some conflict management strategies fare better than others in these tasks? This study theorizes about the connection between the costliness of a conflict management strategy – with respect to both the disputants and third parties – and civil conflict outcomes. This theory produces two contradictory predictions: that more costly strategies either increase or decrease violence. This study not only adjudicates between these two possibilities but also incorporates the role of timing. The early use of more costly strategies, for example, may encourage disputants to reduce violence in civil conflicts.

Design/methodology/approach

To evaluate the predications that the authors derive from their theoretical argument, the authors quantitatively analyze the effect of conflict management strategies’ relative cost on various measures of civil conflict recurrence and severity. The authors first identify the set of international–civil militarized conflicts (I-CMCs) during the period 1946–2010. I-CMCs contain two dimensions – interstate and intrastate – making them the most complex and dangerous form of militarized conflict. To each I-CMC, the authors then link all third-party attempts to manage the I-CMC’s civil conflict dimension. Finally, after developing quantitative indicators, a series of regression equations explore the relationships of primary interest.

Findings

Two main findings emerge. First, when third parties use a relatively more costly conflict management strategy to manage a civil conflict (e.g. a peace operation or military intervention, as opposed to mediation), the severity of the conflict increases, while conflict recurrence rates remain unchanged. Second, this study uncovers a trade-off. The early use of a relatively more costly management strategy lowers a civil conflict’s severity in the short-term. It also, however, increases the likelihood – and speed with which – civil conflict recurs. The timing of certain conflict management strategies matters.

Originality/value

Scholars typically isolate conflict management strategies in number (i.e. consider efforts as independent of one another, even those within the same conflict) and kind (i.e. examine mediation but not peace operations). This study, in contrast, includes the following: the full menu of conflict management strategies available to third parties – negotiation, mediation, adjudication/arbitration, peace operations, sanctions and military intervention – over a lengthy time period (1946–2010); theorizes about the relative merits of these strategies; and considers the timing of certain conflict management efforts. In so doing, it highlights a policy trade-off and proposes promising areas for future research.

Details

International Journal of Conflict Management, vol. 35 no. 1
Type: Research Article
ISSN: 1044-4068

Keywords

Book part
Publication date: 6 November 2023

Enakshi Sengupta

It is estimated that nearly 2 billion world population is now living in countries affected by extreme forms of violence, war, and criminal activities (World Bank, 2016). Apart…

Abstract

It is estimated that nearly 2 billion world population is now living in countries affected by extreme forms of violence, war, and criminal activities (World Bank, 2016). Apart from being affected by war and having higher poverty rates, millions are affected by climate-related disasters, pandemics which have destroyed livelihoods and lives. In 2011 and 2012 alone, more than 450 million individuals faced environmental crises (Blankespoor et al., 2010; Laframboise & Loko, 2012). Human rights advocates that every individual has the right to live with dignity and respect. International agencies are trying their best to ensure that everyone, and mainly the vulnerable communities, gets assistance in a manner that is consistent with human rights and includes the right to participation and non-discrimination. One such right is the right to education, a right which has been articulated in numerous conventions and documents and has been a part of policy maker’s debate. In emergency situations, whether man-made or a natural disaster, students face an acute crisis of accessing higher education, even when the country is limping back to normalcy. The book Higher Education in Emergencies: International Case Studies discusses the impact of the COVID-19 pandemic on teaching and learning practice in higher education in different countries and highlights the cultural transformation of policy and practice. In addition, the authors propose future directions on how to be prepared and address the challenges of emergencies and draw implications of their findings beyond the national context.

Details

Higher Education in Emergencies: International Case Studies
Type: Book
ISBN: 978-1-83797-345-3

Keywords

Abstract

Details

Unsettling Colonial Automobilities
Type: Book
ISBN: 978-1-80071-082-5

Open Access
Article
Publication date: 16 May 2023

Claudia Arena, Simona Catuogno and Valeria Naciti

The use of digital technologies in the financial service industry has brought new complexities to the corporate governance in banks. Relying on the agency perspective of the…

1474

Abstract

Purpose

The use of digital technologies in the financial service industry has brought new complexities to the corporate governance in banks. Relying on the agency perspective of the shareholder, debtholder and societal governance in banks, this research examines the impact of financial technology innovation (FinTech) on banks' performance by enlightening the monitoring role of female independent directors.

Design/methodology/approach

Relying on a sample of Italian banks observed during the period 2016–2020, the authors hand-collected data on the use of FinTech by considering (1) the in-house provisions of FinTech solutions, (2) the collaboration with external FinTech firms and (3) a combination of both measures. The authors run a panel data regression analysis with fixed effects, measuring bank performance through bank competitiveness and bank riskiness.

Findings

The authors find that FinTech increases bank competitiveness in gathering money from depositors and that independent women on board mitigate the negative relationship between FinTech and the riskiness of banks' assets, ameliorating the conflicting interests among shareholders, debtholder and societal governance.

Originality/value

This study emphasizes the complexities of bank governance when dealing with FinTech in the wider perspective of equity governance, debt governance and the societal governance spotlighting the importance of appointing female directors in independent positions to enhance the bright sides of financial innovation. The authors enrich the literature on FinTech with a finer understanding of the drivers and implications of in-house provisions of FinTech solutions versus the collaboration with external FinTech firms.

Details

European Journal of Innovation Management, vol. 26 no. 7
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 13 February 2024

Hamed Rezapouraghdam and Sina Vahedi

The purpose of this research is to understand how educational tourists in Northern Cyprus perceive and respond to the concerns associated with climate change.

Abstract

Purpose

The purpose of this research is to understand how educational tourists in Northern Cyprus perceive and respond to the concerns associated with climate change.

Design/methodology/approach

A qualitative method was employed and the data gathered from educational tourists enrolled in tourism planning and sustainable tourism courses in Northern Cyprus and analyzed using the content analysis technique.

Findings

Four major themes emerged in this study including “weather changes”, “human-induced causes”, “collective responsibility” and “waste management and recycling”.

Originality/value

Climate change-related issues among educational tourists have received little attention in the literature. This study contributes to the body of knowledge by examining educational tourists' perspectives and reactions to climate change in Northern Cyprus.

Details

Worldwide Hospitality and Tourism Themes, vol. 16 no. 1
Type: Research Article
ISSN: 1755-4217

Keywords

Article
Publication date: 22 February 2024

Thomas Gauthier

American Community colleges are vital to the country's economic mobility and are leaders in developing and facilitating career, technical, and workforce education. This study…

Abstract

Purpose

American Community colleges are vital to the country's economic mobility and are leaders in developing and facilitating career, technical, and workforce education. This study explored employer perspectives on employees' common and specialized skills across industries in the United States.

Design/methodology/approach

Employers were profiled for one year using a case study and content analysis method. They submitted performance records for at least three employees who graduated from community college career, technical, or workforce programs.

Findings

Data revealed that overall, employees were successful at work, but employers focused on employability skills across disciplines (common skills); specialized skills employers focused on were associated with business operations and processes and seemed to be something other than industry-specific technical knowledge.

Originality/value

This article and the research it refers to constitute original work that has not been reproduced or published. The value of this article is premised on new longitudinal data, which could be used to improve and progress institutional CTE and WD programs.

Details

Higher Education, Skills and Work-Based Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-3896

Keywords

Article
Publication date: 5 January 2024

Nourhen Sallemi and Ghazi Zouari

The purpose of this study is to examine the impact of board characteristics (board size, board independence and duality) on the performance of takaful insurance providers with…

Abstract

Purpose

The purpose of this study is to examine the impact of board characteristics (board size, board independence and duality) on the performance of takaful insurance providers with distinguishable muamalah contracts (wakalah and hybrid) moderated by ownership concentration.

Design/methodology/approach

The sample consists of 30 takaful insurances. The authors divided it into two subsamples: 18 insurance companies using wakalah contracts provided by Southeast Asia and 12 insurance companies using hybrid contracts provided by the Gulf Cooperation Council over the period 2010–2020. For data analysis, the authors used the partial least squares path modeling method.

Findings

The results show that the larger the board of directors and the higher the number of independent directors, the greater the takaful performance in both the wakalah and hybrid subsamples. Nondual functions improve the takaful performance in both the wakalah and hybrid subsamples. The results also reveal that a highly concentrated ownership structure positively (negatively) moderates the relationship between board size and takaful performance in the wakalah (hybrid) subsamples. Moreover, highly concentrated ownership insignificantly (negatively) moderates the relationship between independent directors and takaful’s performance in the hybrid (wakalah) subsample. Furthermore, a highly concentrated ownership structure insignificantly (negatively) moderates the relationship between the nondual structure and takaful performance in the wakalah (hybrid) subsample.

Originality/value

This study contributes to the understanding of the moderating role of a highly concentrated ownership structure between the characteristics of the board of directors and the performance of takaful insurance, which applies wakalah and hybrid contracts. In addition, this study contributes to takaful insurance by determining the appropriate board characteristics that must be adopted to achieve oversight and improve performance. Regulators should appreciate this contribution to the formulation of suitable approaches for efficiently supervising takaful insurance activities.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 5 December 2023

Musa Ghazwani, Ibrahim Alamir, Rami Ibrahim A. Salem and Nedal Sawan

This study aims to examine the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it examines how…

Abstract

Purpose

This study aims to examine the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it examines how board and audit committees’ characteristics affect the quantity and quality of anti-corruption disclosure.

Design/methodology/approach

Data from FTSE 100 firms, spanning the period from 2014 to 2020, were analysed using the regression of the Poisson fixed effect and GEE analyses.

Findings

The findings show that gender diversity, audit committee expertise and the independence of the audit committee are positively associated with both quantity and quality of anti-corruption disclosure. Notably, no statistically significant relationships were identified between anti-corruption disclosure and factors such as board size, role duality or board meetings.

Research limitations/implications

The findings provide valuable insights for decision-makers and regulatory bodies, shedding light on the elements that compel UK companies to enhance their anti-corruption disclosure and governance protocols to alleviate corruption and propel efforts towards ethical behaviour.

Originality/value

This study makes a notable contribution to the sparse body of evidence by examining the influence of board and audit committee attributes on anti-corruption disclosure subsequent to the implementation of the UK Bribery Act in 2010. Specifically, to the best of the authors’ knowledge, this study assesses for the first time the impact of board and audit committee mechanisms on both the quantity and quality of anti-corruption disclosure.

Details

International Journal of Accounting & Information Management, vol. 32 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

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