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1 – 10 of over 2000Durga Prasad Dube and Rajendra Prasad Mohanty
As evident from the literature review, the research on cyber security performance is centered on security metrics, maturity models, etc. Essentially, all these are helpful for…
Abstract
Purpose
As evident from the literature review, the research on cyber security performance is centered on security metrics, maturity models, etc. Essentially, all these are helpful for evaluating the efficiency of cyber security organization but what matters is how the factors of internal efficiency affect the business performance, i.e. the external effectiveness. The purpose of this research paper is to derive the factors of internal efficiency and external effectiveness of cyber security and develop impact model to identify the most and least preferred parameters of internal efficiency with respect to all the parameters of external effectiveness.
Design/methodology/approach
There are two objectives for this research: Deriving the factors of internal efficiency and external effectiveness of cyber security; Developing a model to identify the impact of internal efficiency factors on the external effectiveness of cyber security since there is not much evidence of research in defining the factors of internal efficiency and external effectiveness of cyber security, the authors have chosen grounded theory methodology (GTM) to derive the parameters. In this study emic approach of GTM is followed and an algorithm is developed for administering the grounded theory research process. For the second research objective survey methodology and rank order was used to formulate the impact model. Two different samples and questionnaires were designed for each of the objectives.
Findings
For the objective 1, 11 factors of efficiency and 10 factors of effectiveness were derived. These are used as independent and dependent variable respectively in the later part of the research for the second objective. For the objective 2 the impact models among independent and dependent variables were formulated to find out the following. Most and least preferred parameters lead to internal efficiency of cyber security organization to identify the most and least preferred parameters of internal efficiency with respect to all the parameters external effectiveness.
Research limitations/implications
The factors of internal efficiency and external effectiveness constructed by using grounded theory cannot remain constant in the long run, because of dynamism of the domain itself. Over and above this, there are inherent limitations of the tools like grounded theory, used in the research. Few important limitations of GTM are as below in grounded theory, it is comparatively difficult to maintain and demonstrate the rigors of research discipline. The sheer volume of data makes the analysis and interpretation complex, and lengthy time consuming. The researchers’ presence during data gathering, which is often unavoidable and desirable too in qualitative research, may affect the subjects’ responses. The subjectivity of the data leads to difficulties in establishing reliability and validity of approaches and information. It is difficult to detect or to prevent researcher-induced bias.
Practical implications
The internal efficiency and external effectiveness factors of cyber security can be further correlated by the future researchers to understand the correlations among all the factors and predict cyber security performance. The grounded theory algorithm developed by us can be further used for qualitative research for deriving theory through abstractions in the areas where there is no sufficient availability of data. Practitioners of cyber security can use this research to focus on relevant areas depending on their respective business objective/requirements. The models developed by us can be used by the future researchers to for various sectoral validations and correlations.
Social implications
Though the financial costs of a cyber-attack are steep, the social impact of cyber security failures is less readily apparent but can cause lasting damage to customers, employees and the company. Therefore, it is always important to be mindful of how the impact of cyber security affects society as well as the bottom line when they are calculating the potential impact of a breach. Underestimating either impact can destroy a brand. The factor of internal efficiency and external effectiveness derived by us will help stakeholder in focusing on relevant area depending on their business. The impact model developed in this research is very useful for focusing a particular business requirement and accordingly tune the efficiency factor.
Originality/value
During literature study the authors did not find any evidence of application of grounded theory approach in cyber security research. While the authors were exploring research literature to find out some insight into the factor of internal efficiency and external effectiveness of cyber security, the authors did not find concrete and objective research on this. This motivated us to use grounded theory to derive these factors. This, in the authors’ opinion is one of the pioneering and unique contribution to the research as to the authors’ knowledge no researchers have ever tried to use this methodology for the stated purpose and cyber security domain in general. In this process the authors have also developed an algorithm for administering GTM. Further developing impact models using factors of internal efficiency and external effectiveness has lots of managerial and practical implication.
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Mahmoud Ahmad Mahmoud, Shuhymee bin Ahmad and Donny Abdul Latief Poespowidjojo
The purpose of this study is to assess the validity of the psychological safety (PS), psychological empowerment (PE), intrapreneurial behaviour (IB) and individual performance…
Abstract
Purpose
The purpose of this study is to assess the validity of the psychological safety (PS), psychological empowerment (PE), intrapreneurial behaviour (IB) and individual performance (IP) construct measurements originally developed in Western individualistic cultures.
Design/methodology/approach
Proportionate stratified systematic sampling was used among the production/operations middle managers in Nigerian medium enterprises (MEs), resulting in 355 valid responses. The measurements were analysed through internal consistency analysis, content, convergent and discriminant validity analysis.
Findings
The result shows that all four construct measurements are suitable and appropriate to gauge the respective constructs in collectivistic cultures such as Nigeria.
Research limitations/implications
Cross-sectional self-reported data were used to analyse the result of this study, which may lead to common method variance.
Practical implications
Organizations, especially MEs, can use the validated measurements of this study to enhance work results in the Nigerian context.
Social implications
Collectivistic cultures can benefit from the widely used measurements of PS, PE, IB and IP despite been originally developed in Western individualistic cultures.
Originality/value
This paper extends the body of knowledge by validating the measurements of PS, PE, IB and IP in collectivistic cultures such as Nigeria. Measurement validation for these constructs is scarce in this context. Thus, this study will provide a consistent and efficient reference for forthcoming studies and improve the credibility and replicability of future research results in collectivistic cultures.
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Javier Aguilera-Caracuel, Jaime Guerrero-Villegas and Encarnación García-Sánchez
The purpose of this paper is to use stakeholder theory as the theoretical reference framework to study the influence of internationalization (geographic international…
Abstract
Purpose
The purpose of this paper is to use stakeholder theory as the theoretical reference framework to study the influence of internationalization (geographic international diversification) and social performance on multinational companies’ (MNCs) reputation.
Design/methodology/approach
The authors confirm the research hypotheses using a sample of 113 US MNCs in the chemical, energy and industrial machinery sectors during the period 2005-2010.
Findings
This study contributes to the literature in three ways. First, it incorporates literature on internationalization to study the possible connection between geographic international diversification and social performance in MNCs. Second, it sheds light on the debate between corporate social responsibility (CSR) and the reputation of MNCs in a very diverse transnational context in which MNCs must meet the needs of stakeholders at both local and global levels. Third, it incorporates the mediating role of social performance in the relationship between geographic international diversification and the firm’s reputation.
Originality/value
Prior studies have hardly analyzed this relationship, which becomes especially relevant for MNCs, since their implementation of advanced CSR practices in the different markets in which they operate will gain them a good reputation, not only in specific local contexts but also globally, benefitting the organization as a whole and enabling it to gain internal consistency (improvement in internal efficiency), transparency and legitimacy.
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Reajmin Sultana, Ratan Ghosh and Kanon Kumar Sen
To investigate the consequence of COVID-19 pandemic on the financial reporting and disclosure (FRD) practices, the study has been conducted. Moreover, this paper highlights the…
Abstract
Purpose
To investigate the consequence of COVID-19 pandemic on the financial reporting and disclosure (FRD) practices, the study has been conducted. Moreover, this paper highlights the significance of FRD practices in any emergency period and its relevance with legitimacy theory in Bangladesh Perspective.
Design/methodology/approach
The COVID-19 pandemic has adverse impact on business. Hence, all the business activities have been categorized into five major aspects which are financial factors, business operations, business contracts, business value and stakeholders. These five major activities have been considered as independent variable. By analyzing various policy recommendations and guidelines of global and local accounting bodies, a structured questionnaire was developed in association with related IAS and IFRSs. Then, it was distributed among the accounting professionals of Bangladesh who are currently engaged in financial statement preparation and auditing services. Finally, data was analyzed through structural equation modeling (SEM) to test the hypothetical relationship between dependent variable and independent variable.
Findings
This study finds that financial factors, business contracts and stakeholders have significant relationship with the financial reporting and disclosure practices during the COVID-19 pandemic period. However, business operation and business value have no significant relationship with financial reporting and disclosure practices.
Research limitations/implications
This study tries to analyze why and how firms should disclose essential information (both financial and non-financial) to the financial statement users during the COVID-19 pandemic. This study can be used as benchmark to issue a separate policy or standard for reporting any kind of adverse event in the financial reporting and disclosure practices.
Originality/value
To our best knowledge, we believe that this is first kind of study undertaken to investigate the consequence of COVID-19 pandemic on the FRD practices in the context of Bangladesh. This study is kind of exploratory in nature. Hence, future studies can explore industry-based financial reporting and disclosure practice in any pandemic period.
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The primary objective of this investigation was to explore how employees’ utilization of social media for work-related purposes impacts their service innovation behavior, both…
Abstract
Purpose
The primary objective of this investigation was to explore how employees’ utilization of social media for work-related purposes impacts their service innovation behavior, both directly and through the intermediary mechanisms of knowledge management and employees’ risk-taking.
Design/methodology/approach
In developing its conceptual framework, this study has drawn upon the stimulus-organism-response (SOR) theory. To test its hypotheses, this study has surveyed 241 financial analysts from ten Iranian financial companies and has employed variance-based structural equation modeling (specifically, PLS-SEM) with the assistance of “WarpPLS 8.0 software.”
Findings
The findings revealed that employees’ work-related use of social media positively influences their service innovation behavior using knowledge management, encompassing knowledge sharing and acquisition capability as well as employee risk-taking. However, this influence is not directly significant.
Originality/value
To the best of our knowledge, this study marks the first instance in which the effect of work-related use of social media on employee service innovation behavior directly and through the mediating roles of knowledge management and risk-taking has been investigated through the lens of the SOR paradigm, especially in the financial sector.
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Kanishka Pathak, Aditya Yadav, Shivani Sharma and Retu Bhardwaj
The paper aims to understand the young residents’ household waste intentions through place attachment (PA) approach where place dependency (PD) and place identity (PLI) influence…
Abstract
Purpose
The paper aims to understand the young residents’ household waste intentions through place attachment (PA) approach where place dependency (PD) and place identity (PLI) influence recycling intentions (RIs). Furthermore, the effect of norms (both subjective and moral) on residents’ association with PLI was also analyzed.
Design/methodology/approach
The conceptual model, including the hypothesized relationship between variables, was established through relevant literature. The study extends the theory of planned behavior (TPB) through a place-based approach in young residents’ household waste RIs. The proposed conceptual model also replaced the position of norms (subjective and moral) as antecedents to PLI in the proposed extended and modified TPB model. Partial least square structural equation modeling (PLS-SEM) has been used for the statistical analysis of the data. The questionnaires were distributed digitally. The convenience sampling approach was adopted for collecting data.
Findings
The results tenably billed the inclusion of placed-based approach in the TPB and norms (subjective and moral) in predicting PLI of young residents. All the alternative hypotheses in the proposed model were accepted. The predictive power of RIs was 41.4%.
Research limitations/implications
The research only considered the educated and financially opulent residents, among whom the waste disposal system was well established and may have led to favorable results. The study only limits to measuring intentions, and its organic nature opens vistas for future research studies where more variables could be agglutinated to achieve pronounced prediction power and also further measure actual recycling behavior and practice.
Practical implications
The study adds to pragmatic implications for local governments and municipalities where the waste collection apparatuses could capitalize on the findings to achieve efficiency in household waste collection and recycling.
Social implications
With young generation of residents at the helm for forging a cleaner environment, the study motivates environmental enthusiasts and social scientists to better understand household waste RIs. The study will help young generation to become more sensitized towards the environment by making green changes in daily disposal habits.
Originality/value
The study explored two prospects. First, PA (place dependence and place identity) was added as an external variable and precedent to RIs, and second, the norms (both subjective and moral) were taken as antecedents to place identity.
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The aim of this study is to empirically examine the impact of several environmental, organisational and managerial characteristics on entrepreneurial orientation (EO).
Abstract
Purpose
The aim of this study is to empirically examine the impact of several environmental, organisational and managerial characteristics on entrepreneurial orientation (EO).
Design/methodology/approach
This study draws on resource-based view theory to construct a quantitative research method. Data were collected by means of a structured questionnaire and analysed by SmartPLS 3 (partial least squares structural equation modelling) software. The sample comprised 185 managers at domestic Israeli companies within various industries.
Findings
The data analysis shows that market turbulence, technological turbulence and risk-taking tendency have a positive impact on EO, while centralisation has a negative effect on EO, and formalisation does not affect it at all.
Originality/value
This study emphasises the importance of environmental, organisational and managerial characteristics as capabilities within an organisation and has practical implications for managers with regard to achieving a competitive advantage by promoting their EO.
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