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Article
Publication date: 28 February 2023

Saphurah Kezaabu, Stephen Korutaro Nkundabanyanga, Juma Bananuka and Frank Kabuye

This study’s purpose is twofold: First, to investigate the relationship between managerial competences and Integrated Reporting (IR) practices; Second, to test whether all the…

Abstract

Purpose

This study’s purpose is twofold: First, to investigate the relationship between managerial competences and Integrated Reporting (IR) practices; Second, to test whether all the managerial competences attributes are significantly related to IR practices.

Design/methodology/approach

This study adopts a correlational research design, and is also cross-sectional. Data were collected using a questionnaire survey of 188 manufacturing firms in Uganda. Data were analyzed with the help of the Statistical Package for Social Sciences.

Findings

The study finds that significant associations between managerial competences of knowledge and experience exist with IR practices except for skills. However, experience is the most significant predictor of IR practices. This experience is manifest, among others, in the managers’ ability to get the word out to the public including why the public should be proud of what the company does and about what the company offers and works to make it better.

Research limitations/implications

This study did not control governance variables and yet governance and IR are inextricably associated. Future research should aim at testing the efficacy of investing in governance aspects potentially improving IR. This is because Environmental, Social and Governance investing is predicted to make capitalism work better and deal with the grave threat posed by climate change. The study also focuses on manufacturing firms, and these results may be only applicable to the manufacturing firms in Uganda. More research is therefore needed to further understand the effect of managerial competence attributes on IR in manufacturing firms in other contexts. Well, the results imply that more experienced managers are better placed to embrace IR practices than their less experienced counterparts.

Originality/value

The authors find that managerial experience explains IR practices more than competences and this makes intuitive sense since, for example, better experiential communication potentially minimizes the challenges such as lack of comparability, difficulty in communicating entity-specific information, information not available in a usable format and data errors normally encountered by IR (especially electronic) users. Hence, this study enhances our understanding of the role of managerial competences in the improvement of IR practices using perceptions of report preparers from a developing country where IR is voluntary and where the size of the stock market is small.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Open Access
Article
Publication date: 29 February 2024

Frank Nana Kweku Otoo

Optimal application and commitment toward financial management practices enhance organization performance. This study aims to assess the influence of financial management…

Abstract

Purpose

Optimal application and commitment toward financial management practices enhance organization performance. This study aims to assess the influence of financial management practices on organizational performance of small- and medium-scale enterprises.

Design/methodology/approach

Data were collected from 45 small-sized and 72 medium-sized firms. Data supported the hypothesized relationships. Construct reliability and validity were established through confirmatory factor analysis. The conceptual model and hypotheses were evaluated by using structural equation modeling.

Findings

The results indicate that working capital significantly influenced organizational performance. Capital budget management significantly influenced organizational performance. A non-significant influence of asset management on organizational performance was observed.

Research limitations/implications

The generalizability of the findings will be constrained due to the research’s SMEs focus and cross-sectional data.

Practical implications

The study’s findings will serve as valuable pointers for stakeholders and decision-makers of SMEs in the development of well-articulated and proactive financial management systems to ensure competitiveness, sustainability, viability and financial competences.

Originality/value

The study adds to the corpus of literature by evidencing empirically that financial management practices significantly influenced SMEs’ performance.

Details

Vilakshan - XIMB Journal of Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0973-1954

Keywords

Article
Publication date: 5 October 2022

Fredrick Otieno Okuta, Titus Kivaa, Raphael Kieti and James Ouma Okaka

This paper studies the dynamic effects of selected macroeconomic factors on the performance of the housing market in Kenya using Autoregressive Distributed Lag (ARDL) Models. This…

Abstract

Purpose

This paper studies the dynamic effects of selected macroeconomic factors on the performance of the housing market in Kenya using Autoregressive Distributed Lag (ARDL) Models. This study aims to explain the dynamic effects of the macroeconomic factors on the three indicators of the housing market performance: housing prices growth, sales index and rent index.

Design/methodology/approach

This study used ARDL Models on time series data from 1975 to 2020 of the selected macroeconomic factors sourced from Kenya National Bureau of Statistics, Central Bank of Kenya and Hass Consult Limited.

Findings

The results indicate that household income, gross domestic product (GDP), inflation rates and exchange rates have both short-run and long-run effects on housing prices while interest rates, diaspora remittance, construction output and urban population have no significant effects on housing prices both in the short and long run. However, only household income, interest rates, private capital inflows and exchange rates have a significant effect on housing sales both in the short and long run. Furthermore, household income, GDP, interest rates and exchange rates significantly affect housing rental growth in the short and long run. The findings are key for policymaking, especially at the appraisal stages of real estate investments by the developers.

Practical implications

The authors recommend the use of both the traditional hedonic models in conjunction with the dynamic models during real estate project appraisals as this would ensure that developers only invest in the right projects in the right economic situations.

Originality/value

The imbalance between housing demand and supply has prompted an investigation into the role of macroeconomic variables on the housing market in Kenya. Although the effects of the variables have been documented, there is a need to document the short-run and long-term effects of the factors to precisely understand the behavior of the housing market as a way of shielding developers from economic losses.

Details

International Journal of Housing Markets and Analysis, vol. 17 no. 2
Type: Research Article
ISSN: 1753-8270

Keywords

Article
Publication date: 8 February 2024

Shaohua Yang, Murtaza Hussain, R.M. Ammar Zahid and Umer Sahil Maqsood

In the rapidly evolving digital economy, businesses face formidable pressures to maintain their competitive standing, prompting a surge of interest in the intersection of…

Abstract

Purpose

In the rapidly evolving digital economy, businesses face formidable pressures to maintain their competitive standing, prompting a surge of interest in the intersection of artificial intelligence (AI) and digital transformation (DT). This study aims to assess the impact of AI technologies on corporate DT by scrutinizing 3,602 firm-year observations listed on the Shanghai and Shenzhen stock exchanges. The research delves into the extent to which investments in AI drive DT, while also investigating how this relationship varies based on firms' ownership structure.

Design/methodology/approach

To explore the influence of AI technologies on corporate DT, the research employs robust quantitative methodologies. Notably, the study employs multiple validation techniques, including two-stage least squares (2SLS), propensity score matching and an instrumental variable approach, to ensure the credibility of its primary findings.

Findings

The investigation provides clear evidence that AI technologies can accelerate the pace of corporate DT. Firms strategically investing in AI technologies experience faster DT enabled by the automation of operational processes and enhanced data-driven decision-making abilities conferred by AI. Our findings confirm that AI integration has a significant positive impact in propelling DT across the firms studied. Interestingly, the study uncovers a significant divergence in the impact of AI on DT, contingent upon firms' ownership structure. State-owned enterprises (SOEs) exhibit a lesser degree of DT following AI integration compared to privately owned non-SOEs.

Originality/value

This study contributes to the burgeoning literature at the nexus of AI and DT by offering empirical evidence of the nexus between AI technologies and corporate DT. The investigation’s examination of the nuanced relationship between AI implementation, ownership structure and DT outcomes provides novel insights into the implications of AI in the diverse business contexts. Moreover, the research underscores the policy significance of supporting SOEs in their DT endeavors to prevent their potential lag in the digital economy. Overall, this study accentuates the imperative for businesses to strategically embrace AI technologies as a means to bolster their competitive edge in the contemporary digital landscape.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 4 March 2024

Sane Zuka

The purpose of this study is to examine the effects of market-based approach to provision of housing to low-income households in urban Malawi.

Abstract

Purpose

The purpose of this study is to examine the effects of market-based approach to provision of housing to low-income households in urban Malawi.

Design/methodology/approach

This study was conducted in Blantyre, Malawi, between 2019 and 2022 and used both quantitative (household survey) and qualitative (in-depth interviews and document study) methods of data collection. Interviews were conducted with key players and investors in the housing sector. Household survey data were analyzed through descriptive statistics, which allowed the generation of descriptive housing valuables, whereas qualitative data were analyzed through content analysis.

Findings

This paper demonstrates that, rather than ameliorating the housing problems facing low-income households, the market approach to provision of housing in Malawi has worsened the housing situation in the country. This is so because the market approach to the provision of housing in Malawi is not only enforcing the logic of capitalistic accumulation in the housing sector but also supporting mechanisms of exclusion based on economic stratification within the community.

Research limitations/implications

Completeness of data over time as there is no market data bank available in the country.

Practical implications

The findings from this study suggest that some degree of state intervention in addressing the housing problem in Malawi is required.

Social implications

The study findings suggest that a market approach to the provision of housing can increase social inequality as low-income households face challenges in accessing housing.

Originality/value

There is a paucity of research on the effects of the market approach on the provision of affordable housing to low-income households in Malawi. This paper assesses this important policy gap and provides significant policy directions.

Details

International Journal of Housing Markets and Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8270

Keywords

Article
Publication date: 25 October 2023

Helen Frances Harrison, Elizabeth Anne Kinsella, Stephen Loftus, Sandra DeLuca, Gregory McGovern, Isabelle Belanger and Tristan Eugenio

This study aims to investigate student mentors' perceptions of peer mentor relationships in a health professions education program.

Abstract

Purpose

This study aims to investigate student mentors' perceptions of peer mentor relationships in a health professions education program.

Design/methodology/approach

The design uses embodied hermeneutic phenomenology. The data comprise 10 participant interviews and visual “body maps” produced in response to guided questions.

Findings

The findings about student mentors' perceptions of peer mentor relationships include a core theme of nurturing a trusting learning community and five related themes of attunement to mentees, commonality of experiences, friends with boundaries, reciprocity in learning and varied learning spaces.

Originality/value

The study contributes original insights by highlighting complexity, shifting boundaries, liminality, embodied social understanding and trusting intersubjective relations as key considerations in student peer mentor relationships.

Article
Publication date: 22 February 2024

Vijay Amrit Raj, Sahil Singh Jasrotia and Siddharth Shankar Rai

Vocational education and entrepreneurship are constantly increasing in research fields. However, what is the current state of vocational education and entrepreneurial research…

Abstract

Purpose

Vocational education and entrepreneurship are constantly increasing in research fields. However, what is the current state of vocational education and entrepreneurial research? Where will the area go next? These questions are still unanswered; thus, this study tries to map the research landscape of the study area to get insights and provide directions for future research.

Design/methodology/approach

This research collected extant literature on vocational education and entrepreneurship using Scopus scientific database. Bibliometric analysis has been performed to extract insights from 175 documents published in the study area. Content analysis on the extant literature has also been committed to getting contextual information and developing an integrated research framework for future researchers.

Findings

The bibliometric analysis revealed that training, career choice, curriculum, self-employment, student psychology, better job opportunity, learning environment and innovation are the most discussed in the vocational education and entrepreneurship literature. Developed nation’s strong presence, indicated by the number of publications in the field.

Originality/value

This study significantly contributes to entrepreneurship by disclosing advances in the literature and some of the most active research fronts in this sector, delivering insights that have yet to be wholly appreciated or appraised. The study also developed an integrated framework that could benefit various vocations, education and entrepreneurship stakeholders.

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: 16 June 2023

Bilal, Ali Meftah Gerged, Hafiz Muhammad Arslan, Ali Abbas, Songsheng Chen and Shahid Manzoor

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals…

Abstract

Purpose

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.

Design/methodology/approach

Using a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.

Findings

The authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.

Research limitations/implications

This study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.

Originality/value

The authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.

Open Access
Article
Publication date: 7 February 2024

Maha Alsuwailem and Yseult Freeney

This study examines the role of Saudi women’s work motivational drivers on work–home conflict (WHC) and work–home enrichment (WHE). It considers the moderating role of…

180

Abstract

Purpose

This study examines the role of Saudi women’s work motivational drivers on work–home conflict (WHC) and work–home enrichment (WHE). It considers the moderating role of psychological detachment from work during the evening between one workday and the next and how it impacts on the mediating role of WHC and WHE on work performance.

Design/methodology/approach

Drawing on self-determination theory and enrichment and depletion perspectives on the work–home interface, the study employs a quantitative lagged study over a period of three consecutive working days, with data collected from 358 Saudi women working in academia.

Findings

Moderated mediation structural equation modelling (MMSEM) analysis reveals that intrinsic motivation is significantly, positively related to WHE and home–work enrichment (HWE), whereas extrinsic motivation is only significantly and positively related to home–work conflict (HWC). Results show that detaching from work weakens the positive association between intrinsic motivation and HWE. In line with predictions, WHE is significantly, positively related to citizenship behaviour towards both individuals and organizations, whilst HWE is significantly related to citizenship behaviour towards individuals only. HWC is only significantly related to citizenship behaviour towards the organisation.

Social implications

The research highlights the enriching experiences for Saudi women, who have the opportunity to pursue a career and highlight benefits of their ongoing empowerment.

Originality/value

This research brings a unique motivational perspective to work–life research and addresses a shortcoming of work–life research in considering an understudied culturally distinct population. It emphasises on the enriching experiences of Saudi women who have the opportunity to pursue a career, highlighting the benefits of their ongoing empowerment.

Details

Career Development International, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1362-0436

Keywords

Article
Publication date: 8 December 2023

Fanny Adams Quagrainie

Using resource-based theory as a base, this paper aims to analyse the moderating role of entrepreneurial education on the relationship between psychological (perseverance and fear…

Abstract

Purpose

Using resource-based theory as a base, this paper aims to analyse the moderating role of entrepreneurial education on the relationship between psychological (perseverance and fear of failure) and social (family support and role models) factors as they related to entrepreneurial readiness among female youth.

Design/methodology/approach

A sample of 1914 female youth who have pursued a formal entrepreneurial course was used to understand the relationship and its impact on entrepreneurial readiness. Liner regression technique was used to understand the hypotheses set for the study.

Findings

The results signify a positive impact of perseverance and family support for entrepreneurial readiness, while that of fear of failure was negative, role models were positive but non-significant. Entrepreneurial education was key for enhancing psychological and social factors abilities for female youth entrepreneurial readiness.

Research limitations/implications

The cross-sectional data collected from females in an urban area makes the generalisation of the findings challenging.

Practical implications

Policymakers and academia are to be cognizant of the fact that formal entrepreneurial education is a contributor to entrepreneurial readiness.

Originality/value

This study adds to the paucity of research on entrepreneurial readiness of female youth in developing economies like Ghana with the identification and explanation of its antecedents as well as situating it in both resource-based view and social capital theories.

Details

Journal of Entrepreneurship and Public Policy, vol. 13 no. 1
Type: Research Article
ISSN: 2045-2101

Keywords

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