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Article
Publication date: 21 September 2021

Jun Wen, Hadi Hussain, Junaid Waheed, Waheed Ali and Ihsan Jamil

Recent research validates an increasing knowledge of environmental concerns in manufacturing small and medium enterprises (SMEs). However, only a few studies maintain that…

Abstract

Purpose

Recent research validates an increasing knowledge of environmental concerns in manufacturing small and medium enterprises (SMEs). However, only a few studies maintain that green human resource management (HRM) practices and corporate social responsibility (CSR) play an important role, especially in the case of developing economies. Thus, this study aims to examine the direct and indirect relationship between green HRM practices and environmental sustainability (ES) through the mediation of CSR in SMEs in Pakistan.

Design/methodology/approach

The cross-sectional design of this study considers the mechanism by which green HRM practices affect ES through CSR in the context of Pakistani SMEs. The authors collected data from 320 manufacturing SMEs and used the partial least squares structural equation modelling (PLS-SEM) technique to examine the relationship between variables.

Findings

The empirical findings of this study suggest green HRM practices have a positive and significant impact on ES. Further, the second hypothesis is not supported. In addition to the direct impact, the indirect effect of green HRM practices on CSR is positive and significant. Finally, the authors determine that green HRM practices affect ES through the partial mediation of CSR.

Originality/value

To date, this study is the first to use CSR as a mediator between green HRM practices and ES in the context of Pakistani SMEs. The study has important implications for HRM and government policy makers, suggesting they should improve strategies in favour of the green economy. Furthermore, developing countries could design similar studies with different future sustainability factors.

Details

International Journal of Manpower, vol. 43 no. 3
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 17 March 2021

Waheed Ali, Jun Wen, Hadi Hussain, Nadeem Akhtar Khan, Muhammad Waleed Younas and Ihsan Jamil

In the era of knowledge economy, the significance of intellectual capital has been increasing globally. Similarly, recent studies have focused on the importance of green…

Abstract

Purpose

In the era of knowledge economy, the significance of intellectual capital has been increasing globally. Similarly, recent studies have focused on the importance of green intellectual capital in mitigating environmental degradation. However, only a few studies have analysed green intellectual capital and its impacts in the specific case of Pakistan. Hence, this study aims to investigate the effects of green intellectual capital on green innovation adoption in Pakistan’s manufacturing small and medium-size enterprises (SMEs).

Design/methodology/approach

We used a data sample of 235 SMEs, gathered from the four manufacturing sectors of Pakistan including: textile, chemical, pharmaceutical and steel and analysed using a multiple regression analysis approach.

Findings

The empirical results of this research indicate that green human capital and green structural capital significantly increase green innovation adoption. However, it must be noted that green relational capital has a positive but insignificant impact on green innovation adoption in manufacturing SMEs in Pakistan.

Originality/value

The findings and recommended policy measures of this study are important for the managers of manufacturing SMEs and policymakers to mitigate environmental destruction and achieve sustainable development through green intellectual capital.

Details

Journal of Intellectual Capital, vol. 22 no. 5
Type: Research Article
ISSN: 1469-1930

Keywords

Abstract

Details

International Journal of Manpower, vol. 43 no. 3
Type: Research Article
ISSN: 0143-7720

Article
Publication date: 28 January 2020

Nori Yani Abu Talib, Radziah Abdul Latiff and Aini Aman

This paper aims to improve the understanding of the institutional pressures that shape the intention to adopt waqf accounting and reporting. The study seeks to answer two…

Abstract

Purpose

This paper aims to improve the understanding of the institutional pressures that shape the intention to adopt waqf accounting and reporting. The study seeks to answer two research questions as follows: what are the challenges in the adoption of waqf accounting and reporting in waqf institutions; and how do institutional pressures influence the adoption of waqf reporting in Malaysia. Drawing on the work of DiMaggio and Powell and Scott of institutional theory, this paper provides empirical evidence of institutional pressures on the adoption of waqf reporting in Malaysia and the challenges faced in adopting waqf accounting and reporting.

Design/methodology/approach

This study uses qualitative research method with an explanatory case study approach. Data are collected through semi-structured interviews with the accountants of State Islamic Religious Council and Customs of Terengganu, an informal conversation with the Deputy Director of Accountant Generals Department of Malaysia and document reviews, mainly the Malaysian Accounting Standard Board Research paper.

Findings

The findings show that coercive pressure such as government regulation contributes to challenges in the adoption of waqf accounting and reporting. Normative pressures contribute to challenges in formulating standardised waqf accounting and reporting, whereas mimetic pressure contributes to challenges in the comparability of the waqf accounting and reporting among the state Islamic religious councils in Malaysia. In the efforts towards the standardisation of waqf accounting and reporting practice, a similarity of the process of the standard implementation or the institutional isomorphism of the State Islamic Religious Council in Terengganu is strongly influenced from the result of the mandate of its Board members and Fatwa council members (coercive isomorphism and religion logic) and minor influence from the normative isomorphism (the result of the participants’ education and profession) as well as the result of imitating other State of Islamic Religious Councils (SIRCs) because of the ambiguity of the process or certain practice.

Research limitations/implications

The study contributes to the knowledge by extending institutional theory and the possible role of religion logic in Islamic perspective to organisational behaviour and accounting development in SIRCs. This study is limited to the understanding of the challenges in the adoption of waqf accounting and reporting but could also be applicable to the adoption of other accounting standards or regulations.

Practical implications

This paper offers key implications for research, in improving the understanding of contextual factors and decision to adopt waqf accounting and reporting. The standard setter needs to be aware of the influence of contextual factors that shape decision towards standardisation of accounting and reporting for waqf.

Originality/value

The interplay of institutional pressures and implications of religion logic provides an interesting approach to understanding the waqf institutions’ intention to adopt accounting and reporting for waqf.

Details

Journal of Islamic Accounting and Business Research, vol. 11 no. 2
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 12 April 2022

Muhammad Iqmal Hisham Kamaruddin, Mustafa Mohd Hanefah and Rosnia Masruki

This study aims to explain the justification behind the current weak waqf reporting practices in waqf institutions in Malaysia and also investigates the factors affecting…

Abstract

Purpose

This study aims to explain the justification behind the current weak waqf reporting practices in waqf institutions in Malaysia and also investigates the factors affecting the good waqf reporting practices.

Design/methodology/approach

A series of interviews with four waqf officers who are involved with waqf reporting process from four different waqf institutions in Malaysia were conducted.

Findings

The findings show a number of reasons for the current weak waqf reporting practices including the absence of standardised waqf reporting standards, no reporting or disclosure awareness by the waqf management, limited reporting channels from the state authorities to the national authorities, diversification in the governance structure and reluctance of waqf administration to disclose waqf reporting. The findings also identified several factors contributing to good waqf reporting practices. This includes leadership, good cultural setting within the institution, political will as a push factor, limited qualified personnel as well as sustainability issues and finally, the visibility of the waqf report itself.

Practical implications

The study findings and recommendations are useful for the State Islamic Religious Councils and waqf institutions in Malaysia to enhance the waqf reporting practices in Malaysia.

Originality/value

This study is among the few studies that identify the reasons and factors affecting the good waqf reporting practices in Malaysia.

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: 15 October 2020

Yaprak Anadol and Mohamed Behery

The main intention of this paper is to understand humanistic leadership through an eminent leader representing the United Arab Emirates (UAE) culture. The authors…

Abstract

Purpose

The main intention of this paper is to understand humanistic leadership through an eminent leader representing the United Arab Emirates (UAE) culture. The authors identified a prominent humanistic leader of a well-known private university in Dubai as an example, analyzing his leadership approach from a humanistic lens and demonstrating humanistic leadership characteristics linked to the cultural roots.

Design/methodology/approach

This paper is designed as a single case to examine how humanistic leadership behaviors and practices are applied in an organization and how they are connected to the UAE culture. The leader and his seven followers are interviewed by using semi-structured forms, and inductive conventional content analysis was utilized to identify common themes and concepts related to humanistic leadership traits in the UAE.

Findings

The paper highlights ten themes named humility, respect, care, fairness, transparency, well-being orientation, generosity, family focus and will with humanistic determination. These themes coincide with the various well-accepted humanistic literature theories and are also aligned with salient Islamic values and the existing humanistic leadership theories. A humanistic leadership description is provided to show the implications to the UAE context.

Research limitations/implications

This study only focuses on a single higher education institution, and further studies need to be conducted to reach a generalization.

Practical implications

The paper offers an alternative humanistic leadership for government departments, semi private and private companies to create an organizational culture where those values are flourished and creating an awareness in youth leadership programs to include humanistic leadership principles that will eventually increase social welfare.

Originality/value

This study provides an insight into humanistic leadership phenomenon by giving a contextual example from the UAE. As there has been no attempt to link humanistic leadership to the UAE culture, the findings of this paper will contribute to cross-cultural leadership research.

Details

Cross Cultural & Strategic Management, vol. 27 no. 4
Type: Research Article
ISSN: 2059-5794

Keywords

Article
Publication date: 18 September 2017

Zsuzsanna Eszter Tóth, György Andor and Gábor Árva

This paper aims to describe an internal quality enhancement system based on peer reviewing and summarizes the first results of application at the Budapest University of…

Abstract

Purpose

This paper aims to describe an internal quality enhancement system based on peer reviewing and summarizes the first results of application at the Budapest University of Technology and Economics Faculty of Economic and Social Sciences.

Design/methodology/approach

A peer review framework has been developed to evaluate and further develop the teaching programs and practices. The questionnaire-based peer review program included 22 courses and involved almost 100 lecturers. Peer review outcomes are completed by end-of-semester student course evaluations.

Findings

The results allow us to map differences between lecturers and courses and to identify correlations between the assessment criteria applied for peer reviewing.

Practical implications

The implemented framework implies individual, faculty and organizational development to enhance a deeper understanding of how to create quality in teaching programs and processes. Secondly, the peer review program contributes to the establishment of a learning community with a growing common understanding of what is considered good quality in business education.

Originality/value

The paper is valuable as a guide to faculty management wishing to implement a peer review framework within their own institution. The novelty of the presented approach is that it focuses on a semester-long teaching performance including classroom performance, course outlines, teaching materials, course requirements and processes and means of student performance assessments.

Details

International Journal of Quality and Service Sciences, vol. 9 no. 3/4
Type: Research Article
ISSN: 1756-669X

Keywords

Article
Publication date: 28 June 2022

Maqsood Ahmad

This article aims to systematically review the literature published in recognized journals focused on cognitive heuristic-driven biases and their effect on investment…

Abstract

Purpose

This article aims to systematically review the literature published in recognized journals focused on cognitive heuristic-driven biases and their effect on investment management activities and market efficiency. It also includes some of the research work on the origins and foundations of behavioral finance, and how this has grown substantially to become an established and particular subject of study in its own right. The study also aims to provide future direction to the researchers working in this field.

Design/methodology/approach

For doing research synthesis, a systematic literature review (SLR) approach was applied considering research studies published within the time period, i.e. 1970–2021. This study attempted to accomplish a critical review of 176 studies out of 256 studies identified, which were published in reputable journals to synthesize the existing literature in the behavioral finance domain-related explicitly to cognitive heuristic-driven biases and their effect on investment management activities and market efficiency as well as on the origins and foundations of behavioral finance.

Findings

This review reveals that investors often use cognitive heuristics to reduce the risk of losses in uncertain situations, but that leads to errors in judgment; as a result, investors make irrational decisions, which may cause the market to overreact or underreact – in both situations, the market becomes inefficient. Overall, the literature demonstrates that there is currently no consensus on the usefulness of cognitive heuristics in the context of investment management activities and market efficiency. Therefore, a lack of consensus about this topic suggests that further studies may bring relevant contributions to the literature. Based on the gaps analysis, three major categories of gaps, namely theoretical and methodological gaps, and contextual gaps, are found, where research is needed.

Practical implications

The skillful understanding and knowledge of the cognitive heuristic-driven biases will help the investors, financial institutions and policymakers to overcome the adverse effect of these behavioral biases in the stock market. This article provides a detailed explanation of cognitive heuristic-driven biases and their influence on investment management activities and market efficiency, which could be very useful for finance practitioners, such as an investor who plays at the stock exchange, a portfolio manager, a financial strategist/advisor in an investment firm, a financial planner, an investment banker, a trader/broker at the stock exchange or a financial analyst. But most importantly, the term also includes all those persons who manage corporate entities and are responsible for making their financial management strategies.

Originality/value

Currently, no recent study exists, which reviews and evaluates the empirical research on cognitive heuristic-driven biases displayed by investors. The current study is original in discussing the role of cognitive heuristic-driven biases in investment management activities and market efficiency as well as the history and foundations of behavioral finance by means of research synthesis. This paper is useful to researchers, academicians, policymakers and those working in the area of behavioral finance in understanding the role that cognitive heuristic plays in investment management activities and market efficiency.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

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