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Abstract

Details

Destination Boardroom: Secrets of a Discrete Profession – Executive Search Unveiled
Type: Book
ISBN: 978-1-83797-963-9

Content available
Book part
Publication date: 6 September 2024

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-83608-489-1

Article
Publication date: 20 August 2024

Jian-Hang Wang, Xiaoyong Dai, Yu-Hsien Wu and Hsiang Lin Chen

The study examines how process/organizational innovation and R&D spending mediate the relationship between financial performance and the resource dependence theory in Fintech…

Abstract

Purpose

The study examines how process/organizational innovation and R&D spending mediate the relationship between financial performance and the resource dependence theory in Fintech, providing insights into effective innovation strategies for achieving sustainable financial performance.

Design/methodology/approach

Data from 191 financial firms in Taiwan was collected from annual reports using the Taiwan Economic Journal (TEJ), a financial information provider. Content analysis was used to measure innovation activities and financial performance, with process and organizational innovation defined. R&D expenditures were also collected and used in statistical analysis to explore the relationship between variables.

Findings

This study on the financial services industry shows that process innovation and R&D expenditure positively impact firm performance, while organizational innovation may have a negative short-term effect but could have long-term benefits.

Research limitations/implications

Limitations of this study include vulnerability to spurious effects and the use of data from only listed financial service firms. Future research should use more short-term performance data and include unlisted firms in the financial services industry to extend the study’s coverage.

Originality/value

This study extends resource dependence theory to financial services and explores the effects of process and organizational innovation on firm performance. Results show that internal process management boosts performance, while external collaboration with startups enhances Fintech innovation and efficiency, with positive short-term effects. The study highlights the importance of interacting with external organizations to access resources and improve performance in financial services.

Details

Journal of Organizational Change Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 20 March 2024

Waris Ali, Jeffery Wilson and Taiba Saeed

This study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.

Abstract

Purpose

This study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.

Design/methodology/approach

The authors used meta-analysis technique to examine 100 effect sizes from 43 studies published between 1982 and 2023 to integrate the existing results and to detect causes contributing to variability of results across studies.

Findings

There is a significant positive relationship between environmental performance and environmental disclosure. Further, the authors found that cultures with long-term orientation positively moderated the relationship, whereas cultures with high uncertainty avoidance and indulgence negatively moderated it.

Research limitations/implications

This study did not account for the problem of endogeneity between environmental performance and environmental disclosure because most of the already published studies included in the authors’ meta-analysis did not address this issue.

Practical implications

This research provides regulators and policymakers insights on the influence of cultural factors on environmental disclosure and performance, critical information to consider when adopting, or revising social and environmental policy and regulations within a country.

Originality/value

To the best of the authors’ knowledge, this is the first meta-analysis study examining different cultural dimensions influencing the relationship between environmental performance and environmental disclosure and contributes new knowledge to the literature on determinants of environmental disclosure.

Details

Accounting Research Journal, vol. 37 no. 2
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 17 September 2024

Andrea Lučić, Nikola Erceg and Dajana Barbić

Children are beginning to socialize as consumers earlier than ever, highlighting the importance of their saving behavior as an effective form of consumer protection. The paper…

Abstract

Purpose

Children are beginning to socialize as consumers earlier than ever, highlighting the importance of their saving behavior as an effective form of consumer protection. The paper explored the influence of parents, peers, attitudes, knowledge, past behavior, allowance and self-efficacy on saving intention.

Design/methodology/approach

With the aim to explore a range of determinants of adolescent saving and to specify the potential mechanisms through which different determinants operate, we adopted a multitheoretical approach based on theories of planned behavior, consumer and financial socialization, and self-efficacy. The paper investigates the formation of the saving intentions on a sample of 1,476 children 10–15 years old in Croatia.

Findings

The results indicate strong importance of parental influence and self-efficacy, implying that saving intention among tweens requires a supportive family structure as well as beliefs in the tweens themselves that they are able to save money and face difficulties.

Originality/value

This paper investigates the very nature of saving intention formation at a crucial developmental stage; it investigates the interplay of mechanisms through which determinants of savings operate at that developmental stage; and it explores the age-variance of the mechanism and the interplay of relevant variables, shedding light on the nature of the mechanism of development.

Details

International Journal of Bank Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-2323

Keywords

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