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Book part
Publication date: 4 March 2024

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

Abstract

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-312-1

Article
Publication date: 18 May 2023

June Cao

The objective of this study is to examine how the heterogeneity of the institutional environments within a single country influences International Financial Reporting Standards…

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Abstract

Purpose

The objective of this study is to examine how the heterogeneity of the institutional environments within a single country influences International Financial Reporting Standards (IFRS) convergence and earnings quality based on a meso- and multi-level approach.

Design/methodology/approach

Using hierarchical linear modeling (HLM) to capture the between-group heteroskedasticity and within-cluster interdependence, this study investigates the simultaneous effect by incorporating institutional factors residing at different hierarchical levels and the interaction effects of factors within the same level on IFRS convergence and earnings quality in the largest IFRS adopter, China.

Findings

The results show that after IFRS convergence (i.e. 2007–2015), earnings quality decreases in terms of conservatism. However, the further analysis indicates that the strong institutional environment could mitigate the negative impact of IFRS on conservatism.

Originality/value

Consistent with the emphasis of heterogeneity within a country by Terracciano et al. (Science, 2005, 310 (5745)), this study indicates that the heterogeneity in the institutional environments and the simultaneous effect of the multilevel institutional environments within a single country cannot be ignored. This study also indicates that, equally important, research methodology plays a substantial role in investigating the outcomes of IFRS convergence. Finally, this study, based on an integrated theory, adopts a meso-paradigm linking macro- and micro-level institutions to provide comprehensive insights into IFRS convergence and conservatism.

Details

Journal of Accounting Literature, vol. 45 no. 3
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 12 December 2023

Qingjin Lin, Loo-See Beh and Nurul Liyana Mohd Kamil

This study aims to explore the associations between leadership styles (i.e. transformational and ethical) and innovative work behavior within higher education institutions (HEIs)…

Abstract

Purpose

This study aims to explore the associations between leadership styles (i.e. transformational and ethical) and innovative work behavior within higher education institutions (HEIs), additionally investigating the mediating role of work engagement and the moderating role of psychological empowerment.

Design/methodology/approach

The basis of this study rested upon adopting a cross-sectional research framework. The data were acquired from a sample comprising 825 academic staff and 275 leaders across 226 HEIs in China. Employing a quantitative methodology, the researchers used AMOS version 26.0 and SPSS version 22.0 for statistical analysis.

Findings

The results indicated that leadership styles (i.e. transformational and ethical) positively affected innovative work behavior, both directly and indirectly (via work engagement). Also, psychological empowerment moderated the linkage between leadership styles and innovative work behavior but not the association between work engagement and innovative work behavior.

Originality/value

Despite some existing literature having discussed the correlation between leadership styles and innovative work behavior, there appears to be a conspicuous dearth of research endeavoring to explore the mediator (i.e. work engagement) and the moderator (i.e. psychological empowerment) within the above nexus, especially in the context of HEIs. Thus, this study can be considered original, introducing novel perspectives and substantial contributions to the management literature on HEIs. In addition, it offers insights for organizational managers.

Details

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

Keywords

Book part
Publication date: 10 November 2023

Meltem Yavuz Sercekman

Managing differences is a difficult undertaking, especially considering the difficulties arising from the unconscious functions of our brains. Organisations should strive to…

Abstract

Managing differences is a difficult undertaking, especially considering the difficulties arising from the unconscious functions of our brains. Organisations should strive to counteract the potentially harmful effects of unconscious bias by implementing policies that support bias-aware management and decision-making. Although it is obvious that bias cannot be completely eliminated, there is enough data, as discussed in this work, to demonstrate that unconscious bias and stereotypes can be addressed and decreased with mindfulness-based interventions (MBIs) to some extent. Mindfulness involves the process of bringing non-judgemental awareness to experience by striving for full attention in the present moment. In this context, including mindfulness practises into training programmes for equality, diversity, and inclusion may serve as an accelerator for recognising hidden biases, reducing stereotypes, eliminating discrimination, and encouraging cognitive changes. This chapter explains the ways in which MBIs can be used to promote cognitive changes and comprehend the automatic and unconscious nature of emotions and thoughts in order to remove barriers between all differences in the workplace.

Details

Contemporary Approaches in Equality, Diversity and Inclusion: Strategic and Technological Perspectives
Type: Book
ISBN: 978-1-80455-089-2

Keywords

Open Access
Book part
Publication date: 4 October 2023

Abstract

Details

Participatory Research on Child Maltreatment with Children and Adult Survivors
Type: Book
ISBN: 978-1-80455-529-3

Article
Publication date: 6 March 2023

Jean-Louis Bago, Wadjamsse Djezou, Luca Tiberti and Landry Achy

This paper assesses the impact of this program on the rural women's employment opportunities using data from the 2015 round of the household's living standard survey (HLSS) of…

Abstract

Purpose

This paper assesses the impact of this program on the rural women's employment opportunities using data from the 2015 round of the household's living standard survey (HLSS) of Côte d'Ivoire.

Design/methodology/approach

In 2013, in order to improve the living conditions of the rural population, the Ivorian government launched the National Program for rural electrification (PRONER) to electrify all localities with more than 500 inhabitants.

Findings

The results show that PRONER, while reducing the time allocated to performing household chores, increases women's employment through the reallocation of time to full-time paid work in the agricultural and non-agricultural sectors. The authors also find that the allocation of men's time is not affected by this programme. A possible mechanism that would explain such a pro-women effect is the labour-saving technology introduced to home production as an effect of the reform.

Research limitations/implications

As a limitation, it is important to note that these results were obtained in the specific context of PRONER in Côte d’Ivoire and are not necessarily applicable to rural electrification programmes in other contexts. Furthermore, the choice of other indicators to measure women's empowerment is limited by the quality of the data available. It would be interesting for future research to extend this analysis to include other aspects of women's empowerment and household welfare.

Originality/value

This paper is the first to the author’s knowledge to apply a robust econometric method by combining an inverse probability weighted regression adjustment model with Heckman sample selection method to access a robust causal effect of the PRONER in Côte d'Ivoire.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 14 no. 1
Type: Research Article
ISSN: 2044-0839

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Article
Publication date: 25 January 2024

Ayesha Akter Sumi, Saif Ahmed and Syed Shah Alam

This study aims to examine the impact of Islamic teachings on environmental corporate social responsibility (CSR) practices in Bangladesh, a country where Islamic principles are…

Abstract

Purpose

This study aims to examine the impact of Islamic teachings on environmental corporate social responsibility (CSR) practices in Bangladesh, a country where Islamic principles are profoundly influential.

Design/methodology/approach

Using a mixed-methods research approach (quantitative study with close-ended questionnaire and qualitative study with semistructure interview), this study aims to explore the role of individual characteristics and organizational contexts in environmental CSR practices. The study uses a robust analytical framework encompassing variance inflation factor, orthogonal loading, Cronbach’s alpha, composite reliability and average variance extracted to assess the reliability and validity of these metrics.

Findings

Thematic analysis reveals the motivations, attitudes and challenges experienced by organizational leaders in aligning Islamic ethics with environmental stewardship, whereas the quantitative results provide empirical support for the relationship between various organizational practices (denoted as M#1 to M#8) and environmental CSR.

Originality/value

The findings of this study illuminate the potential benefits of tailoring CSR policies to fit within specific religious and cultural frameworks, offering both theoretical contributions and practical insights.

Details

Journal of Islamic Marketing, vol. 15 no. 4
Type: Research Article
ISSN: 1759-0833

Keywords

Open Access
Article
Publication date: 6 February 2024

Ana Junça Silva and Rosa Rodrigues

This study relied on the job demands and resource model to understand employees’ turnover intentions. Recent studies have consistently lent support for the significant association…

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Abstract

Purpose

This study relied on the job demands and resource model to understand employees’ turnover intentions. Recent studies have consistently lent support for the significant association between role ambiguity and turnover intentions; however, only a handful of studies focused on examining the potential mediators in this association. The authors argued that role ambiguity positively influences turnover intentions through affective mechanisms: job involvement and satisfaction.

Design/methodology/approach

To test the model, a large sample of working adults participated (N = 505).

Findings

Structural equation modeling results showed that role ambiguity, job involvement and job satisfaction were significantly associated with turnover intentions. Moreover, a serial mediation was found among the variables: employees with low levels of role ambiguity tended to report higher job involvement, which further increased their satisfaction with the job and subsequently decreased their turnover intentions.

Research limitations/implications

The cross-sectional design is a limitation.

Practical implications

Practical suggestions regarding how organizations can reduce employee turnover are discussed.

Originality/value

The findings provide support for theory-driven interventions to address developing the intention to stay at work among working adults.

Details

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

Keywords

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