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1 – 10 of over 243000Alaeldin Abdalla, Xiaodong Li and Fan Yang
Besides ensuring traditional project objectives, expatriate construction professionals (EXCPs) working on international projects face challenges adapting to unfamiliar…
Abstract
Purpose
Besides ensuring traditional project objectives, expatriate construction professionals (EXCPs) working on international projects face challenges adapting to unfamiliar environments with varying construction standards, work practices and cultural values. This puts them at a high risk of job burnout. Thus, this study aims to investigate the antecedents and outcomes of EXCPs' job burnout in the international construction industry.
Design/methodology/approach
Based on the Job demands-resource model (JD-R), a theoretical framework was developed. Industry-specific stressors and expatriate management practices were identified using a literature review and interviews. The authors then used a questionnaire survey to collect data from Chinese EXCPs. Exploratory factor analysis, confirmatory factor analysis and structural equation modeling were then utilized to test hypotheses.
Findings
The findings indicate that early-career EXCPs experience the most severe levels of job burnout. The paths analysis proved the direct and indirect mitigating effects of expatriate management practices on job burnout, and EXCP's job burnout was associated with poor job performance and decreased intention to stay in the international assignment.
Originality/value
While prior research has explored job burnout among construction professionals working on domestic projects, little attention has been given to EXCPs and their unique challenges. This study aims to fill this critical gap in the literature by offering a unique perspective on the antecedents and outcomes of job burnout among EXCPs in international contexts and presents a significant contribution to understanding and addressing occupational health issues faced by EXCPs.
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Chamila Roshani Perera and Chandana Rathnasiri Hewege
The purpose of this study is to extend the current knowledge of curriculum developments in international business and marketing curricula. Integrating sustainability into business…
Abstract
Purpose
The purpose of this study is to extend the current knowledge of curriculum developments in international business and marketing curricula. Integrating sustainability into business and marketing curricula of the universities are widely debated in previous literature. Sustainability is a global phenomenon; however, curriculum development projects aimed at integrating sustainability education into international business and marketing curricula are scarce. The study investigates the learning gaps in sustainability education among undergraduates enrolled in an International Marketing course to postulate a series of pedagogical practices, leading to effective integration of sustainability education into the curricula.
Design/methodology/approach
Two-phased research method consisting of complementary data collection techniques informed the findings of this study. First, an online survey was conducted among 111 undergraduates enrolled in an International Marketing course. The findings of the survey are used in designing the second phase of data collection performed through a content analysis of essays written by 60 undergraduates evaluating sustainable marketing practices of international firms. Informed by the findings gathered through SPSS- and Nvivo-aided data analysis, this study postulates a series of pedagogical practices.
Findings
The study argues that curriculum development projects in integrating sustainability into an existing curriculum in universities should be aimed at bridging undergraduates’ learning gaps in sustainability education. The main learning gaps identified in the study reveal that undergraduates find it difficult to view the social function of international business firms from a holistic point of view; critically assess sustainable marketing practices; and articulate futuristic views on sustainable marketing practices. Further, the content analysis revealed three major thematic categories: sustainability from reductionists’ perspective, sustainable marketing practices bring nothing “but good for businesses”, ambivalent about the future success of sustainable marketing practices. Triggered by these learning gaps, thematic categories and the theoretical underpinnings of Rusinko’s (2010) matrix for integrating sustainability education, the study offers a set of practical pedagogical guidelines to incorporate sustainability education into curricula.
Research limitations/implications
The study is limited to exploring undergraduate student perspectives, and it would be worthwhile if educators’ perspectives are explored in future studies. The findings could be further improved by conducting a cross-sectional study across several business disciplines.
Practical implications
Based on the findings of the study, a set of guidelines for developing a pedagogical plan to incorporate sustainable education into curricula is presented.
Originality/value
Educators argue that successful curriculum development projects aiming at integrating sustainability into existing curricula should be aligned with the structure of the existing curricula, and those new pedagogical practices in integrating sustainability into existing curricula should be built on students’ learning gaps in sustainability education. To this end, this study examined undergraduates’ learning gaps in sustainability education and postulated pedagogical practices toward integrating sustainability education into an existing curriculum of international marketing.
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This chapter compares how three institutions from three countries, Canada, Hong Kong and the United Kingdom, use international student recruitment as an institutional capability…
Abstract
This chapter compares how three institutions from three countries, Canada, Hong Kong and the United Kingdom, use international student recruitment as an institutional capability. Institutional capability to recruit students from international markets is determined by a mix of national policy, internal cultures and institutional resources and capabilities. This chapter explores the complex nature of institutional operations in higher education institutions (HEIs) by considering the perspectives of senior leaders, administrators and international student recruiters and how they implement their international student recruitment plans while facing increasing competition and unstable government policies. The results show what is needed is for institutions to improve their institutional capabilities to respond to national policies and to adapt to the changing global landscape. It also discusses the importance of understanding highly localised, institutional culture and practice and how national policy is one dimension that shapes international student recruitment. International case study allows you to draw these conclusions and to examine how strategy and policy contexts shape individual institutional capability. Institutional context shows capabilities in international student recruitment practice are unique and institutional responses to policies and competition are based on their internal cultures. Institutional actors view government policy as the ‘playing field’ to achieve their institutional strategies; however, there is more to international student recruitment than merely national policies such as the ability to communicate and coordinate activities within institutions. This chapter highlights the importance of understanding the capabilities of the institutions themselves as they attempt to recruit students from international markets. This chapter reinforces the notion that it is not only what the policies say or do, but also how these policies are interpreted at the practice level that shapes international student recruitment.
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The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing…
Abstract
The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.
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Saeed Askary and Beverley Jackling
This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East…
Abstract
This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the study is to measure the financial disclosure diversity in these countries, with a view to developing a classification of their similarities and differences in respect to their compliance with International Accounting Standards (IAS). Annual reports of 126 public companies liisted on the countries' stock exchanges are the central data source, supplemented with other relevant information about financial disclosure practices in each country. A disclosure checklist adopted from all IASs and summarised in 306 individual items of financial disclosures is used as a means of extending an understanding of financial reporting in these countries. Results show the relative degree of conformity with IASs for each of the countries included in this study.
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Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way…
Abstract
Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.
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Sharon Leiba O’Sullivan, Steven H. Appelbaum and Corinne Abikhzer
Provides an in‐depth description of the expatriate management practices of four Canadian multinationals in order to determine how closely Canadian practices correspond to the…
Abstract
Provides an in‐depth description of the expatriate management practices of four Canadian multinationals in order to determine how closely Canadian practices correspond to the “best practices” described in the international HRM (IHRM) literature. Toward that end, reviews the IHRM literature. A qualitative study design was employed, in the form of a holistic multiple case study with four Canadian MNCs. Results indicated that, contrary to trends noted in the literature, the Canadian firms studied do not neglect expatriate management practices, although they do not fully implement such practices either – at least not to the extent advocated in the literature. The key explanation put forth is the lack of any systematic evaluation of these practices, which might have enabled shortcomings to be more readily recognized. The other key finding was that the participating firms relied extensively on expatriates to be proactive in managing various aspects of their own careers. Discusses implications.
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This paper aims to explain the implementation process of risk management (RM) practices as a trade facilitation initiative in a public organization undergoing public sector reform…
Abstract
Purpose
This paper aims to explain the implementation process of risk management (RM) practices as a trade facilitation initiative in a public organization undergoing public sector reform and modernization processes in Jordan.
Design/methodology/approach
The paper draws on the institutional theory and presents a qualitative case study of Jordan Customs (JC). It synthesizes an institutional isomorphism framework to interpret the interplay between the JC institutional environment and the JC RM practices. The data were collected and analyzed by using the triangulation of interviews, observations and documents.
Findings
The study findings reveal that JC has experienced institutional pressures that mobilize the emerging of RM as a managerial tool that contributes to facilitating international trade, improving state revenues and reducing the public budget deficit. To be internationally recognized, JC benchmark its RM practices with international practices recommended by International Agencies such as World Customs Organizations (WCO). The study concludes that RM practices have been tailored and aligned with the JC’s external and internal context and role and RM has been embedded as an integral part of all organizational processes including strategic and business planning, as well as all accounting change and management activities. The study finds that coercive, normative and mimetic pressures are the driving forces with coercive mechanisms being the most influential.
Research limitations/implications
This paper has important implications for practitioners, academics and students, as well as international donors especially U.S. Agency for International Development. It mainly depends on the analysis of documents and records to elucidate the development of RM, yet corroborated by interviews. It also uses a retrospective approach with interviewees being asked to describe, explain and reflect upon the events they had experienced during the JC change processes.
Practical implications
This paper significantly contributes to the scarce of knowledge that currently exists about RM in the public sector of developing countries and in particular “customs administrations.” It recognizes how the public sector in Jordan responded to the international community and WCO’s recommendation in implementing RM.
Originality/value
This study shows that JC’s experience of institutional pressures mobilized by the enactment of RM as a managerial tool that enabled a higher quality of custom services, trade facilitation, improvement of state revenues and a reduction of the state’s budget deficit.
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Neungruthai Petcharat and Mahbub Zaman
This paper aims to examine the reporting on sustainability and the level of compliance with international best practice, the Global Reporting Initiative (GRI), aimed at improving…
Abstract
Purpose
This paper aims to examine the reporting on sustainability and the level of compliance with international best practice, the Global Reporting Initiative (GRI), aimed at improving communicative value to users.
Design/methodology/approach
Using a qualitative approach, comprising interviews with senior managers and analysis of disclosures in annual reports of Thai-listed companies, this paper contributes to the literature by providing evidence from an emerging market setting.
Findings
This study finds that sustainability reporting and integrated reporting perspectives of sampling companies are aiming to satisfy information needs to stakeholders and value creation to external users. Sustainability disclosures are related to some aspect of integrated reporting (IR) principles but not all.
Research limitations/implications
The findings of this study are based on the results from interviews and annual reports of five business sectors, and may therefore, not reflect the sustainability reporting practices and/or annual reports of other Thai-listed companies. Also, there is limited reporting on future outlook.
Practical implications
The findings suggest that while sustainability and IR is being adopted very widely, in many countries, there is much variation in reporting practice especially in our emerging country context adopting a “comply or explain” approach.
Social implications
For the Thai-listed companies, IR systems could be in their early stages and still have long way to go. The results can greatly encourage Thai-listed firms to incorporate integrated information in annual reports based on international standards thus building trust in capital markets and wider society.
Originality/value
The findings contribute to the literature on sustainability reporting and on the level of compliance with international best practice such as GRI by providing empirical analysis of non-financial disclosures within publicly available reporting in Thailand.
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