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Article
Publication date: 14 June 2024

Tinotenda Machingura, Olufemi Adetunji and Catherine Maware

The objective of the study is to explore the mediatory role of the environmental performance of organisations on their economic and social performances. It demonstrates that…

Abstract

Purpose

The objective of the study is to explore the mediatory role of the environmental performance of organisations on their economic and social performances. It demonstrates that implementing environmental management techniques should not only be done to comply with environmental regulations, but also as a means of improving social and economic performance.

Design/methodology/approach

The data were gathered from the manufacturing industry of Zimbabwe, and 302 useable responses were received. Data analysis was performed through structural equation modelling (SEM) using SMART PLS 3.

Findings

Improvement in environmental performance led to improvements in both social and economic performances. Also, environmental performance contributes the greatest total effect; hence, it deserves attention, not only for compliance but also for economic reasons.

Originality/value

Our goal is to quantify the extent to which environmental performance might improve the social and, more importantly, the economic performance of organisations. The study also explores the relative importance and performance of lean manufacturing (LM), green manufacturing (GM), social performance and environmental performance for purposes of prioritisation of organisational improvement initiatives.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 1 June 2023

Udisifan Michael Tanko

Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on…

Abstract

Purpose

Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on agency theory and positive accounting theory, corporate managers can transform accounting information and manipulate firm earnings to reduce tax liability. There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of real earnings management (REM) on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning. Despite the widespread notion, as well as positive accounting theory, tax planning theory that financial attributes (profitability, leverage, liquidity and firm growth), REM and DA motivate tax planning, previous investigations have produced mixed results (Dwenger and Steiner, 2009; Wang and Chen, 2012; Chen and Zolotoy, 2014; Aghouei and Moradi, 2015; Pettersson and Wu, 2015; Ribeiro, 2015; Chen et al., 2016; Jamei and Khedri, 2016; Ogbeide, 2017; Yuniawati et al., 2017; Chen and Lin, 2017; Firmansyah and Febriyanto, 2018; Prastiwi, 2018; Rani et al., 2018; Kibiya and Aminu, 2019; Kałdoński and Jewartowski, 2019 and Siyanbonla, 2021). This study aims to use REM as a moderator to examine the relationship between financial attributes and tax planning whether it will strengthen or weaken the relationship.

Design/methodology/approach

The study examines the impact of financial attributes on the corporate tax planning of listed manufacturing firms in Nigeria. It also tests for the moderating effect of REM on the relationship between financial attributes and tax planning. Data for the study was sourced from the annual reports of sampled manufacturing firms. The study used the panel data methodology for analysis. The study used fixed effect estimation to interpret the parsimonious model and random effect was used to interpret the moderated model. The study documented that financial leverage has a positive significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other. The study recommends that firms should go for more debt to take advantage of the tax shield of interest on the debt. Also, firm management should use non-current debt to finance non-current assets and use current debt to finance current assets to avoid the risk of taking over or liquidation. The study also recommends that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly reduces tax liabilities by deferring income into a later year.

Findings

The study documented that financial leverage has a positive and significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative but significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive and significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other.

Originality/value

There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of REM on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 21 August 2024

Mark Chris Maglanque Lapuz and Christopher Rivera Manlapaz

This study aims to address the following objectives: determine the pro-environmental behavior of students and professors engaged in the course Sustainable Tourism; determine the…

Abstract

Purpose

This study aims to address the following objectives: determine the pro-environmental behavior of students and professors engaged in the course Sustainable Tourism; determine the pro-environmental behavior component of the professor that has the highest influence on the pro-environmental behavior of students; and formulate a model describing the components of the pro-environmental behavior of the professor with significant influence on the pro-environmental behavior of students. It also evaluates the norm-activation-theory-aligned pro-environmental behavior of the course's instructor and the students taking the course after they participated in the course Sustainable Tourism.

Design/methodology/approach

A correlational analysis using the partial least squares structural equation modeling approach was conducted in the survey results to determine the specific components of the professor's pro-environmental behavior that influenced the students' pro-environmental behavior.

Findings

Situational responsibility, efficacy and denial of responsibility were proven more influential in shaping students' pro-environmental behavior. This implies that students learn and adopt a pro-environmental orientation through role modeling and practical application, not by knowledge acquisition.

Originality/value

This could improve the body of knowledge on pro-environmental behavior by analyzing the reciprocal relationships between the person who delivers the course that instills pro-environmental behavior and students who learn from their professors using the norm activation theory.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 5 October 2023

Kenny A. Hendrickson and Kula A. Francis

In a previous study of authentic university academic caring (AUAC) at the University of the Virgin Islands (UVI), students perceived teaching faculty as the primary provider of…

Abstract

Purpose

In a previous study of authentic university academic caring (AUAC) at the University of the Virgin Islands (UVI), students perceived teaching faculty as the primary provider of academic caring and caregiving. This paper presents a research study on university faculty caring intelligence. University faculty caring intelligence is faculty's capacity to recognize the meaning and realities of caring within their performance, relationships and work environment.

Design/methodology/approach

A descriptive exploratory correlational research design was used to examine university faculty caring intelligence. A university academic caring framework and a faculty version of the Caring About Academic Care Inventory (CAACI) were employed. The university academic caring framework was used to guide the research. The faculty version of the CAACI assessed university faculty's discernments of AUAC within identified interfacing university academic caregiving points (institutional, instructional, academic management and academic counseling). The study sample consisted of 76 UVI faculty.

Findings

Factor score correlation completed in this work revealed strong relationships between the identified features university academic caring based on faculty perceptions.

Research limitations/implications

Though the study is limited due to the sampling, UVI faculty's perception of AUAC was significantly evaluated. A model of UVI faculty caring intelligence was constructed from empirical evidence.

Originality/value

Studying caring intelligence of university faculty offered something new: a means to assess how faculty recognize the meaning of caring within themselves, their function, relationships and work environment. Caring intelligence can be used to predict faculty performance and their relationships within the university academic environment.

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: 26 December 2023

Katrina E. Forbes-McKay, Pauline A.M. Bremner, Pamela Johnston and Carol Air

This study addresses gaps in the existing literature on students' understanding of Independent Learning (IL), whilst exploring the link between levels of IL, growth mindset…

Abstract

Purpose

This study addresses gaps in the existing literature on students' understanding of Independent Learning (IL), whilst exploring the link between levels of IL, growth mindset, motivated strategies for learning and academic performance.

Design/methodology/approach

Three hundred and eighty-six university students recruited via opportunistic sampling completed an online survey to measure: understanding and level of IL, Motivated Strategies for Learning (MSL) (Duncan and McKeachie, 2005) and growth mindset (Dweck, 2000). Interaction with the university Virtual Learning Environment (VLE) and academic grades were also measured. A correlational design was implemented, and a Spearman Rho was calculated to explore the relationship between level of IL, MSL and growth mindset. A between-subjects design using independent measures t-test was employed to determine the significance of any difference in level of IL and VLE engagement according to academic grade.

Findings

Whilst most students: considered themselves an IL and understood what IL was, the majority erroneously believed it meant learning alone or without help. Level of IL, however, was positively associated with motivational beliefs (self-efficacy and mindset), cognitive strategies (rehearsal, elaboration, organisation and critical thinking), and metacognitive strategies (time management and self-regulation). Further, those with grades A-C scored significantly higher than those with grades D and below on cognitive strategies (elaboration and organisation). Those attaining higher grades also interacted with the VLE significantly more frequently and regularly than those attaining lower grades.

Originality/value

This study adds to the existing literature by highlighting the positive relationship between level of IL, MSL, mindset and academic achievement. It also addresses the under-explored potential for VLE engagement in predicting grades amongst on-campus courses. Given that cognitive strategies and VLE engagement differentiate the high and low achievers, interventions to develop such skills may enhance academic achievement.

Details

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

Keywords

Open Access
Article
Publication date: 3 September 2024

Yiga Sirajje, Ernest Abaho, Isa Nsereko, Edith Mwebaza Basalirwa, Ngoma Muhammed and Juma Wasswa Balunywa

The purpose of this study is to examine the relationship between generational persona, adaptability tendencies and entrepreneurial behavior. The paper also aims at testing the…

Abstract

Purpose

The purpose of this study is to examine the relationship between generational persona, adaptability tendencies and entrepreneurial behavior. The paper also aims at testing the mediating role of adaptability tendencies in the relationship between generational persona and entrepreneurial behavior among millennial entrepreneurs in an African setting.

Design/methodology/approach

The study adopts a quantitative methodological approach with a cross-sectional, questionnaire survey and correlational design where hypotheses were statistically tested using Structural Equation Modelling based on survey data (n = 382) from millennial entrepreneurs in Kampala Uganda.

Findings

Drawing on the sample of 382 millennial entrepreneurs in Kampala, findings show that both generational persona and adaptability tendencies are positively and significantly associated with entrepreneurial behavior. Results further indicate that adaptability tendencies partially mediates the relationship between generational persona and entrepreneurial behavior among millennial entrepreneurs.

Research limitations/implications

This study focused only on millennial entrepreneurs in Kampala Uganda ignoring other equally important groups of entrepreneurs like the baby boomers, generation Xers, generation Y and others. As such, the findings of this research do not entirely apply to all entrepreneurs in the country and this may have affected the generalizability of the results. Therefore, future studies can be done on the entrepreneurial behavior focusing on all entrepreneurs from all generations. Also, the study used a quantitative approach, future studies should consider a mixed methodology, which may give a more holistic understanding of entrepreneurial behavior.

Practical implications

In practice, millennial entrepreneurs may use the results of the study to see how they can improve their performance for their businesses to benefit. Specifically, they ought to focus on adaptability, and generational persona to exhibit those entrepreneurial behaviors which will generally lead to the improvement of their businesses.

Originality/value

To the authors’ knowledge, this study provides a shred of initial empirical evidence on the relationship between generational persona, adaptability tendencies and entrepreneurial behavior using evidence from a low developed African country Uganda. Mostly, this study provides initial evidence of the mediating role of adaptability tendencies in the relationship between generational persona and entrepreneurial behavior. This study incorporates the Generational Cohort Theory and the Complex Adaptive Systems Theory into an applied theoretical framework that explains entrepreneurial behavior. More still, this study answers the call for more empirical studies on entrepreneurial behavior.

Details

Management Matters, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2752-8359

Keywords

Article
Publication date: 27 December 2022

Ibukun Oluwadara Famakin, Dorcas Titilayo Moyanga and Ajoke Aminat Agboola

Although the overall impacts of innovation and innovative practices have been emphasized in recent years, the effect on the growth of firms in Nigeria have not been proven…

Abstract

Purpose

Although the overall impacts of innovation and innovative practices have been emphasized in recent years, the effect on the growth of firms in Nigeria have not been proven. Therefore, this study aims to investigate the effect of innovative practices on the growth of quantity surveying firms (QSFs) in Nigeria.

Design/methodology/approach

The study adopted the quantitative correlational research design in which a well-structured questionnaire was used to collect data from QSFs in South-West, Nigeria. The data were analyzed using descriptive statistics and multiple regression analysis to investigate the effect of innovative practices on the growth of QSFs.

Findings

The study reveals that there is a significant increase in the growth indices used for assessing QSFs, while all the innovation variables were found to be reliable. Based on the result of multiple regression analysis, the relationships were identified as follows: quantity surveying (QS) software influenced the size growth of QSFs; QS software and services affected client growth and profit growth; and all innovation practices impacted asset growth of QSFs.

Practical implications

Although the use of software tools has been found to negatively affect the size of QSFs and other growth indices, there is need for them to embrace innovative software applications for more quality service delivery. In addition, QSFs should formulate strategic objectives that will guide them in taking informed decisions for diversification.

Originality/value

The outcome of this study provides information and direction for innovation practices required to bring about the growth of QSFs.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 7 November 2023

Katrina E. Forbes-McKay and Sarah Henderson

This study investigates the relationship between mental well-being (MWB) and social support (SS) whilst addressing the paucity of research on students' support for emergency…

Abstract

Purpose

This study investigates the relationship between mental well-being (MWB) and social support (SS) whilst addressing the paucity of research on students' support for emergency contact schemes (ECSs) and their views on how and when such schemes should be implemented.

Design/methodology/approach

In total, 113 students recruited via opportunistic sampling completed an online survey including the Interpersonal Support Evaluation List - shortened version (Cohen et al. 1985), Warwick–Edinburgh Mental Wellbeing Scale (Tennant et al. 2007) and questions about ECS. A correlational design used the Pearson product-moment correlation to explore the relationship between MWB and SS. A between-subjects design using independent measures t-test investigated differences in SS and MWB between those with and without a “trusted person” (TP).

Findings

The preferred name was “Named Trusted Person Scheme” (NTPS), the preferred TP was parent/guardian or partner, and the preferred means of contact was Personal Tutor to mobile phone. Most students (96%) supported the use of an NTPS when serious concerns were raised about mental or physical health, personal safety or student engagement. Those opposed were concerned about a loss of agency, identifying a TP or the TP worsening the situation. MWB was positively correlated with SS, and those with a TP had higher levels of MWB and SS than those without.

Originality/value

This study addresses the under-explored area of students' support for ECS, whilst enhancing our understanding of the relationship between MWB and SS especially amongst those without a person they can trust. This research provides valuable insights for universities looking to implement or refine such schemes, with the potential to improve students' MWB, academic achievement and retention by enhancing support.

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: 17 June 2024

Abhinaya Sridhar and Harsha Kuriakose

This study aims to gain an understanding of how caring for an ageing population affects caregivers’ psychological well-being, quality of life and ability to tolerate distress…

Abstract

Purpose

This study aims to gain an understanding of how caring for an ageing population affects caregivers’ psychological well-being, quality of life and ability to tolerate distress. This study provides valuable insights into the challenges faced by family caregivers and underscores the critical need for comprehensive support systems.

Design/methodology/approach

A correlational method and cross-sectional research design was used for the study. For this, a sample of 200 caregivers in the age range of 25–60 years who were taking care of the geriatric population above the age of 70 years for a minimum of one year were chosen. Four questionnaires − Burden Scale for Family Caregivers, Psychological Well-Being Scale, World Health Organization’s Quality of Life Scale-BRIEF version and Distress Tolerance Scale were chosen. Correlation and multivariate regression were calculated using statistical package for social sciences (SPSS) 21 and Jamovi 3.4.1.

Findings

This study found that there is a negative correlation of caregiver burden with psychological well-being, quality of life and distress tolerance. The sub-domains of self-acceptance, psychological health and tolerance levels were most impacted for the caregivers. Through multivariate regression, it was found that the caregiver burden significantly predicted psychological well-being and quality of life.

Research limitations/implications

This study focuses on the English-speaking caregivers which may overlook the diverse linguistic and cultural variations within the broader caregiver community in India and the data collection exclusively targeted family caregivers providing support to geriatric population without chronic illnesses. This restriction could potentially limit the generalizability of the findings to the broader caregiving context.

Practical implications

The implications of this research are that for caregivers, this study underscores the importance of tailored support programmes that address the negative impact of caregiver burden on psychological well-being and quality of life. Health-care professionals can use the findings to incorporate mental health assessments and interventions within caregiving contexts, recognizing the interconnected nature of these variables. Policymakers can use the findings to inform policies related to caregiver support and health-care resource allocation.

Originality/value

In India, the social norm is that children are expected to take care of their parents when they become old. Taking care of elderly parents can be challenging, even emotionally. As a result, this study will focus on how caregivers’ psychological well-being, quality of life and ability to tolerate distress are affected. Consequently, promoting the creation of community support groups and workplace mental health programmes which could give caregivers a forum to voice their concerns.

Details

Working with Older People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1366-3666

Keywords

Article
Publication date: 17 September 2024

Laith A. Hamdan Mansour, Ahmad N. Al Shibi, Samir Jabaiti, Mohammad Alrafayia and Ayman Hamdan Mansour

This study aims to examine the status of personality dysfunction and its sociodemographic and psychological correlates among university students in Jordan.

Abstract

Purpose

This study aims to examine the status of personality dysfunction and its sociodemographic and psychological correlates among university students in Jordan.

Design/methodology/approach

This study used a cross-sectional, descriptive-correlational design. It was conducted in Jordan targeting 440 university students using a structured format of online survey during the period January to February 2024. Academic anxiety, loneliness, personality dysfunctions and self-esteem were the used measures in this study.

Findings

Students had moderate levels of global personality dysfunction, low to moderate levels of perception of self-esteem toward themselves, moderate to high levels of academic stress and moderate levels of loneliness. The analysis showed a significant and positive association between academic year and personality dysfunction (p = 0.004). On the contrary, no significant relationship was detected between GPA and personality dysfunction (p = 0.073). Using regression analysis, the model that included all the variables was significant (F 6,439 = 8.67, p < 0.001). In this model, the analysis showed that loneliness in the relationship with family (B = 2.08, p < 0.001) and loneliness due to friendship (B = 1.20, p = 0.035) are significant risk factors for developing personality dysfunctions.

Research limitations/implications

One limitation of this study is related to the sample and the setting. The use of an online survey and convenience sampling techniques resulted in underrepresentation of the entire types of universities.

Practical implications

The research provides empirical insights into the association between personality dysfunction among university students and feelings of loneliness, which vary depending on students academic level. Additionally, academic anxiety and self-esteem were found to be associated with or predictive of personality dysfunctions among students.

Social implications

The current research enhances our understanding of the factors contributing to personality dysfunctions among university students. Connectedness to family and strong robust binding to friends served as protective against personality dysfunctions.

Originality/value

This study emphasizes the role of social relationships and psychosocial well-being in enhancing the mental well-being of university students.

Details

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

Keywords

1 – 10 of 262