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Open Access
Article
Publication date: 22 February 2024

Katsutoshi Fushimi

Prior institutional duality research asserts that ceremonial implementation of organisational practice protects multinational corporations’ subsidiaries. However, the temporal…

Abstract

Purpose

Prior institutional duality research asserts that ceremonial implementation of organisational practice protects multinational corporations’ subsidiaries. However, the temporal dynamics of the safeguarding function has been under researched. Public sector organisations have also been ignored. This research aims to explore how the safeguarding function is created, maintained and disrupted using the overseas offices (OOs) of a bilateral development agency (BDA) as a case.

Design/methodology/approach

A multi-case study, underpinned by neo-institutionalism, was conducted. Data obtained from in-depth remote interviews with 39 informants from the BDA OOs were analysed using the “asking small and large questions” technique, four analytical techniques, cross-case synthesis and theoretical propositions.

Findings

A three-phase process was identified. The first phase is the appearance of discrepancies due to institutional duality. The second is the emergence of ceremonial implementation as a solution. In the third phase, “the creation, maintenance and disruption of a safeguarding function” begins. When ceremonial implementation successfully protects the OOs, the safeguarding function is created. The OOs are likely to repeat ceremonial implementation, thus sustaining the function. Meanwhile, when conditions such as management staff change, ceremonial implementation may not take place, and the safeguarding function disappears.

Research limitations/implications

The BDA OOs may not face strong host country regulative pressures because they are donors to aid-recipient countries. Hence, the findings may not directly apply to other public sector organisations.

Practical implications

Development cooperation practitioners should understand that ceremonial implementation is not exclusively harmful.

Originality/value

To the best of the author’s knowledge, this is the first institutional duality research that explores the temporal dynamics of safeguarding functions targeting public sector organisations.

Details

International Journal of Organizational Analysis, vol. 32 no. 11
Type: Research Article
ISSN: 1934-8835

Keywords

Book part
Publication date: 30 April 2024

Natalie Wall

Abstract

Details

Black Expression and White Generosity
Type: Book
ISBN: 978-1-80382-758-2

Article
Publication date: 25 April 2024

Adinda Hanan and Yeni Budi Rachman

Rare book collections are special, not only in terms of their physical appearance but also because of their historical significance and the information they contain. The purpose…

Abstract

Purpose

Rare book collections are special, not only in terms of their physical appearance but also because of their historical significance and the information they contain. The purpose of this study is twofold: to identify the physical condition of rare book collections and to determine the main causes of damage to rare books collection that belongs to a museum library in Indonesia.

Design/methodology/approach

This research involved conducting a survey of the physical condition of the collection of rare books owned by a museum library in Indonesia. Supporting data was also obtained through interviews with one of the staff who served as the museum collection conservator. This study used random sampling to take samples from the collection, which consisted of 950 rare books, with total sample of 91.

Findings

The results obtained state that the condition of the existing rare book collection is classified as severely damaged. One of the causes of damage that can be addressed immediately is the cleaning regime: the collection and library space should be cleaned thoroughly and regularly so that dust and dirt in and around the rare book collection can be reduced.

Research limitations/implications

This research was limited to physical identification, which can be done easily because it does not require various kinds of laboratory tests. It was a case study examining a single collection in a single museum library. The pool of books from which the samples were taken was therefore relatively homogenous. Therefore, it is hoped that further research can identify other factors and types of damage in more detail so that all damage to rare book collections can be identified and mitigated.

Originality/value

Research discussing the condition of rare book collections, especially for special libraries in museums in Indonesia, is still very limited. Detailed surveys of the physical condition of collections, especially rare book collections in museums, have rarely been discussed by previous research. The work will contribute to assessing the physical condition of rare book collections.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Book part
Publication date: 6 May 2024

Belal Ali Ghaleb, Sumaia Ayesh Qaderi and Faozi A. Almaqtari

The global economy has been affected by the COVID-19 pandemic, which has placed greater responsibility on companies to fulfill their obligations to Corporate Social Responsibility…

Abstract

The global economy has been affected by the COVID-19 pandemic, which has placed greater responsibility on companies to fulfill their obligations to Corporate Social Responsibility (CSR) amid the crisis. This chapter investigates the role of a Chief Executive Officer (CEO) attributes in improving a firm's CSR in the emerging economy of Jordan and how the COVID-19 pandemic modifies this relationship. Using a Jordanian sample of 655 firm-year observations during the 2014–2021 period, the research results show that older CEOs, well-educated CEOs, CEOs' remuneration, and CEOs' ownership positively correlate with CSR reporting. However, long-tenured CEOs are associated with lower CSR initiatives. The subsample analysis findings also validate the significance of CEO attributes in improving CSR practice during the COVID-19 pandemic compared to the prepandemic period. These findings are beneficial for the regulatory setters to understand better whether CEO attributes are linked to engagement in CSR-related information. This research is among the limited number of studies that have explored how CEO attributes impact CSR reporting for the stakeholder's welfare. Moreover, it uniquely concentrated on contrasting the findings before and during the COVID-19 pandemic.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Book part
Publication date: 6 May 2024

Esam Emad Ghassab, Carol Ann Tilt and Kathyayini Kathy Rao

Drawing on new insights from the perspectives and experiences of board members, the purpose of this study is to determine the board attributes that influence board roles in…

Abstract

Drawing on new insights from the perspectives and experiences of board members, the purpose of this study is to determine the board attributes that influence board roles in improving the integration of corporate social responsibility (CSR) into corporate governance structures. In total, 10 in-depth semi-structured interviews were conducted with directors of listed Jordanian companies to explore their perceptions of the effect of board of directors' composition on CSR and CSR disclosure (CSRD). The key findings show that boards with a diverse range of directors is essential independent/nonexecutive members, directors with business and/or accounting backgrounds, and foreign members to determine if they aim to better manage their CSR. To take CSR to the next level in the Arab region, we need to strengthen corporate governance mechanisms, and put more pressures on companies to make changes in board composition. For example, we suggest that companies that appoint business-educated and foreign members to their boards tend to engage in more impactful social and environmental-related activities and reflect their sustainable development more effectively. The study responds to calls for further research adopting qualitative methods, such as case studies and interviews in order to obtain a complete and in-depth understanding of the influence of board composition on CSR/CSRD. The findings provide useful insights for practice, policymakers, and future research.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Article
Publication date: 29 April 2024

Mohd Hasfarisham Abd Halim, Nor Khairunnisa Talib, Shyeh Sahibul Karamah Masnan and Mokhtar Saidin

This study was conducted with the main purpose of recording primary data related to environmental factors, which has become the main criteria in the selection of the Sungai Batu…

Abstract

Purpose

This study was conducted with the main purpose of recording primary data related to environmental factors, which has become the main criteria in the selection of the Sungai Batu Archaeological Complex (SBAC) as the center of the iron smelting industry and trade in ancient Kedah.

Design/methodology/approach

To fulfill this purpose, field studies involving drone photogrammetry mapping, augering, core drilling and geophysical mapping methods were carried out.

Findings

The results obtained through the application of the method have shown that SBAC has a good environment, which has a wide and deep river flow, the existence of Mount Jerai and the abundance of iron ores, mangrove Merbok and clay.

Research limitations/implications

Resources did not allow for environment studies of the by-products tourism sites as part of the current study.

Practical implications

The study also included a survey and mapping to obtain potential primary data around SBAC in the process of developing it as the center of the world iron industry.

Social implications

One finding is that attention to heritage policy and protection must be ongoing at all levels of government and the local community to ensure that the survey and mapping data carried out can be developed as a sustainable heritage tourism product.

Originality/value

This study reveals primary data related to the suitability of paleoenvironment in the SBAC development process as a world iron smelting industry area.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 25 April 2024

Mohd Azril Rezza Mohd Razmin, Amri Mohamad and Maheran Zakaria

This study aims to investigate the factors that influence asset misappropriation fraud among police officers in the Internal Security and Public Order (Malay: Keselamatan Dalam

Abstract

Purpose

This study aims to investigate the factors that influence asset misappropriation fraud among police officers in the Internal Security and Public Order (Malay: Keselamatan Dalam Negeri dan Ketenteraman Awam [KDNKA]) Department, Royal Malaysian Police (RMP).

Design/methodology/approach

Primary data were collected from a questionnaire-based survey and the data were analysed using descriptive analysis, correlation analysis and multiregression.

Findings

The element of pressure was found to have a negative relationship with asset misappropriation fraud. This result shows the uniqueness of the KDNKA Department in the RMP. The other three elements are found to have a significant positive relationship with asset misappropriation fraud.

Practical implications

This study’s findings can aid academicians in gaining a better understanding of the literature surrounding fraud diamond theory and aid the policymakers in recognizing the signs and possibilities of asset misappropriation fraud in public agencies.

Originality/value

To the best of the authors’ knowledge, this is the first study that uses the KDNKA Department which is the second largest department in RMP as a population in fraud study.

Details

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

Keywords

Article
Publication date: 25 April 2024

Nkemdilim Iheanachor, Ricardo Costa-Climent, Klaus Ulrich and Elvis Ozegbe

This study aims to contribute to the enrichment of the literature by examining the impact of cross-cultural training on expatriates’ adjustment of Nigerian bankers on expatriate…

12

Abstract

Purpose

This study aims to contribute to the enrichment of the literature by examining the impact of cross-cultural training on expatriates’ adjustment of Nigerian bankers on expatriate assignments in other African countries.

Design/methodology/approach

Data on cross-cultural adjustment from expatriate employees in five banks that collectively accounted for over 80 per cent of Nigerian banks with subsidiaries in other African were systematically selected for the investigation. This data was collected quantitatively via a survey instrument. Independent sample t-test, analysis of variance (ANOVA) and regression analysis were deployed in analyzing the data.

Findings

The study found that cross-cultural adjustment varied significantly across the different categories of gender, age, marital status, previous expatriate training, previous expatriate experience, and duration of expatriation. The study concludes that in order to attain higher levels of adjustment African banks and other organizations should provide a more comprehensive cross-cultural training program that mirrors the needs of employees following a detailed needs analysis. Also, the training must be sequential and not a one-off approach.

Originality/value

The literature though still nascent is largely focused on expatriate preparation and adjustment for expatriates moving from Western-to-western contexts and very little exists in the literature on how multinationals from Non-Western contexts like Africa prepare their staff for expatriation and its consequent impact on their adjustment. This study aims to enrich the literature by examining the impact of cross-cultural training on expatriates’ adjustment of Nigerian bankers on expatriate assignments in other African countries.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 18 April 2024

Anthony Beudaert

This study aims to examine Braille usage among consumers with visual impairments, investigating motivations and addressing inherent challenges.

Abstract

Purpose

This study aims to examine Braille usage among consumers with visual impairments, investigating motivations and addressing inherent challenges.

Design/methodology/approach

Drawing insights from 16 semistructured interviews with individuals experiencing blindness, this study reveals nuanced aspects of Braille utilization.

Findings

Three key motivations for Braille usage are identified: as a coping mechanism for functional needs and to combat stigma; as an embodied experience contributing to pleasure; and as a heritage embodying a culture of visual impairment. Obstacles include cultural and financial barriers to learning, incomplete retail transcriptions limiting practicality and spatial congestion issues.

Originality/value

This study underscores Braille’s dual function as both coping mechanism and cultural heritage. By highlighting obstacles, it sheds light on challenges faced by consumers with visual impairments, facilitating advocacy and promoting inclusive retail practices. Originality lies in recognizing diverse motivations and experiences among Braille users, offering insights for enhancing tactile engagement in the marketplace.

Details

Journal of Consumer Marketing, vol. 41 no. 3
Type: Research Article
ISSN: 0736-3761

Keywords

Article
Publication date: 26 April 2023

Wahyu Jatmiko, Banu Muhammad Haidlir, A. Azizon, Bambang Shergi Laksmono and Rahmatina Kasri

The proponents of cash waqf speak highly about its huge potential for mobilizing the third sector of the economy to fund the socio-economic development agenda. However, the…

Abstract

Purpose

The proponents of cash waqf speak highly about its huge potential for mobilizing the third sector of the economy to fund the socio-economic development agenda. However, the under-collection issue has been characterizing the cash waqf movement globally. This study aims to examine how understanding the distinct cash waqf donating behavior across different generations has the potential to address the problem.

Design/methodology/approach

This study extends the theory of planned behavior by adding religiosity and knowledge variables into the standard model, using the partial least square structural equation modeling. A survey is conducted on 684 respondents representing the main provinces in Indonesia and four major generations (Baby Boomers [BB], Generations X, Y and Z).

Findings

Religiosity, Knowledge, Attitude, Subjective Norms and Perceived Behavioral Control directly or indirectly affect cash waqf intention. The effect is contingent on the characteristics of generations.

Research limitations/implications

This study covers only the Indonesian case with limited coverage of the more heterogeneous provinces in the country. The sample distribution for BB can also be enlarged.

Practical implications

Cash waqf institutions (government and private) should apply the dynamic segmenting strategy, where the diversification of the promotion, marketing, awareness and approaches are contingent on the different characteristics of each generation.

Originality/value

To the best of the authors’ knowledge, this is the first study evaluating the intergenerational determinants of Intention toward cash waqf, particularly in Indonesia.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 4
Type: Research Article
ISSN: 1759-0817

Keywords

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