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Article
Publication date: 30 January 2023

Remya Lathabhavan and Mark D. Griffiths

Working from home (WFH) was one of the major changes that occurred in many organizations during the COVID-19 pandemic. This also led to online training being conducted during this…

Abstract

Purpose

Working from home (WFH) was one of the major changes that occurred in many organizations during the COVID-19 pandemic. This also led to online training being conducted during this WFH period. The present study investigated the role of technology, manager support and peer support on self-efficacy and job outcomes (i.e. training transfer, work engagement and job satisfaction) of employees while WFH.

Design/methodology/approach

The study framework incorporated Bandura's self-efficacy theory. Data were collected from 852 employees in India, and structural equation modeling was used to analyze the data.

Findings

The study found positive relationships between ease of technology use, manager support and peer support on self-efficacy and a negative relationship between self-efficacy and technostress. The study also found significant positive relationships between self-efficacy and training transfer, work engagement and job satisfaction. Moreover, the study also identified the moderating effects of WFH and technical issues in the relationships of self-efficacy with training transfer, work engagement and job satisfaction.

Originality/value

The study is novel in that it extended self-efficacy theory regarding the WFH context with influencers such as technology, managers and peers as organizational factors. It also demonstrated the effectiveness of remote working and online training considering the potential antecedents while WFH. Moreover, the study highlighted the simultaneous role of technology and people (managers and peers) in enhancing job outcomes by increasing self-efficacy among employees.

Details

International Journal of Manpower, vol. 45 no. 2
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 25 September 2023

Md. Harun Ur Rashid, Farhana Begum, Syed Zabid Hossain and Jamaliah Said

This study aims to investigate whether socially responsible businesses with corporate social expenditure are less prone to engaging in tax avoidance. The study also examines…

Abstract

Purpose

This study aims to investigate whether socially responsible businesses with corporate social expenditure are less prone to engaging in tax avoidance. The study also examines whether political connections moderate the association between corporate social responsibility (CSR) and tax avoidance.

Design/methodology/approach

The study uses ordinary least squares to analyse the panel data of all 30 listed banks on the Dhaka Stock Exchange covering 2012 to 2020. The study uses a set of alternative variables to check the robustness of the findings.

Findings

Confirming the corporate culture theory, the study findings indicate that the higher the firms’ CSR expenditure, the lower the tax avoidance. Contrarily, the moderating effect of political connection weakens the role of CSR in tax avoidance, implying that political relation makes the firms socially irresponsible. Besides, the findings document that firms with strong political connections are more likely to be tax aggressive by weakening the role of CSR. The findings imply that firms with weaker political connections are more socially responsible than firms with strong political ties.

Research limitations/implications

The study provides the bank management and regulatory bodies valuable insights to take necessary actions so that they can easily monitor whether the banks follow their instructions regarding CSR and tax payments. As the politicians make the firm socially irresponsible, the regulatory bodies and bank management should not keep them or their relatives on the board.

Originality/value

The study contributes to the CSR and tax avoidance literature considering the moderating role of political connections in Bangladesh banking sector.

Details

Social Responsibility Journal, vol. 20 no. 4
Type: Research Article
ISSN: 1747-1117

Keywords

Content available
Book part
Publication date: 6 May 2024

Abstract

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Open Access
Article
Publication date: 19 December 2023

Rafal Kusa, Marcin Suder, Joanna Duda, Wojciech Czakon and David Juárez-Varón

This study investigates the impact of entrepreneurial orientation (EO) and knowledge management (KM) on firm performance (PERF), as well as the mediating role of KM in the EO–PERF…

Abstract

Purpose

This study investigates the impact of entrepreneurial orientation (EO) and knowledge management (KM) on firm performance (PERF), as well as the mediating role of KM in the EO–PERF (EO-PERF relationship). In particular, this study aims to explain the impact of KM on the relationship between the EO dimensions and PERF; dimensions are risk-taking (RT), innovativeness (IN) and proactiveness (PR).

Design/methodology/approach

This study uses structural equation modelling and fuzzy-set qualitative comparative analysis (fsQCA) methodologies to explore target relationships. The sample consists of 150 small furniture manufacturers operating in Poland (out of 1,480 in the population).

Findings

The study findings show that KM partially mediates the IN–PERF relationship. Furthermore, fsQCA reveals that KM accompanied by IN is a core condition that leads to PERF. Moreover, the absence of KM (accompanied by the absence of RT and IN) leads to the absence of PERF. In addition, the results show that all the variables examined (RT, IN, PR and KM) positively impact PERF.

Originality/value

This study explores the role of KM in the context of EO and its impact on PERF in the low-tech industry. The study uses simultaneously two methodologies that represent different approaches in the search for the expected relationships. The findings reveal that KM mediates the EO-PERF relationship.

Details

Journal of Knowledge Management, vol. 28 no. 11
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 12 June 2023

Samina Qasim, Waqar Ahmed and Reema Frooghi

Environmental performance (EnPerf) needs to be critically studied so organizations can understand enhancing it. The purpose of this study is mainly to examine and explain the…

Abstract

Purpose

Environmental performance (EnPerf) needs to be critically studied so organizations can understand enhancing it. The purpose of this study is mainly to examine and explain the influence of beliefs and values of the human resources regarding religiosity (REL) and workplace spirituality (WS) on shaping an environmentally friendly work culture comprising environmental ethics (EE) and environmental passion (EP), to enhance EnPerf.

Design/methodology/approach

A survey methodology was used, and 316 responses were collected from the employees working in industries on the top list of polluting the environment using purposive sampling. Structural equation modeling was deployed to test the hypotheses.

Findings

This research is conducted to identify specific relationships of variables with the environment. It was discovered that WS affected EP and EE, positively affecting EnPerf.

Research limitations/implications

This study guides organizations and their management to adopt WS, EE and EP, as these all increase EnPerf in the organization.

Originality/value

Not much work has been conducted on the environmental culture based on REL and WS, using the ability-motivation-opportunity theory. This research analyzes employees’ intrinsic factors, such as REL and WS, to develop EP and EE. Thus helping to comprehend how they can use to enhance EnPerf, which is the current priority for the organizations.

Details

International Journal of Ethics and Systems, vol. 40 no. 2
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 6 September 2022

Raghavendra Nayak and Rajasekharan Pillai K

The purpose of this study is to explore the current state of knowledge of sustainable entrepreneurship (SE) and to gain more insights from the articles originated from the…

Abstract

Purpose

The purpose of this study is to explore the current state of knowledge of sustainable entrepreneurship (SE) and to gain more insights from the articles originated from the emerging economies. This paper also sets an agenda for future research in this knowledge domain.

Design/methodology/approach

The authors perform a systematic literature review by analyzing the primary studies related to SE originating from emerging economies from Asia, Africa and the Middle East. This review scrutinizes a total number of 45 studies to explore the current state of research in this knowledge domain from such economies.

Findings

Overall, this review finds that SE research is still at the nascent stage, especially in the context of emerging economies. The authors elicit a few sub-themes, within the SE research, such as individual-level factors, organizational-level factors, institutional-level factors and cultural and social factors.

Research limitations/implications

The authors present a few limitations of this study. Firstly, this study uses articles from the Scopus and Web of Science only. Secondly, this systematic review is limited to the articles originated from emerging economies of Asia, Africa and the Middle East. Thirdly, this review gives overall picture of the SE research in emerging economies and the same in other economies is not in the scope of this study.

Practical implications

The findings of this study will be helpful to the researchers to locate avenues for future course of research in SE field. This study helps the policymakers and educational institutions of emerging economies understand and ingrain sustainability element in entrepreneurship, and thereby helps them to fulfill sustainable economy and sustainable development goals.

Originality/value

To the best of the authors’ knowledge, this study is the first of its kind in the field of SE in emerging economies. This review gives more insights on the state of SE in the emerging economies, as these economies can significantly contribute to the realization of Sustainable Development Goals.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 16 no. 3
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 10 May 2023

Sri Herianingrum, Indri Supriani, Raditya Sukmana, Effendie Effendie, Tika Widiastuti, Qudsi Fauzi and Atina Shofawati

This study aims to analyze the concept of Zakat as an instrument to increase the economy and poverty eradication in Indonesia.

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Abstract

Purpose

This study aims to analyze the concept of Zakat as an instrument to increase the economy and poverty eradication in Indonesia.

Design/methodology/approach

This study used a qualitative method based on library research sourced from books, financial reports and another previous research.

Findings

The results show that the empowerment programs conducted by Zakat institutions in Indonesia are based on the scale of priorities and the potential of Mustahik. Zakat management considers the level of productivity and long-term impacts that improve Mustahik Economy. Thus, the empowerment programs lead to the reduction of Mustahik living below poverty line.

Research limitations/implications

This study contributes in two ways: first, it analyzes a model to identify the Mustahik’s potential for the Zakat institution in Indonesia. Second, it encourages the awareness of Muzakki and Mustahik regarding the role of Zakat in the Indonesian economy. This is expected to prompt their level of participation in optimizing the potential of Zakat in Indonesia.

Originality/value

Given the scarce literature that provide qualitative and critical reviews of the implementation Zakat empowerment programs to alleviate poverty conducted by the Zakat institutions in Indonesia, this research can act as a bridge for future research in performing empirical studies regarding the impact of a Zakat empowerment program on society.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 4
Type: Research Article
ISSN: 1759-0817

Keywords

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