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Article
Publication date: 31 January 2024

Zaid Alwashah, Ghaleb J. Sweis, Husam Abu Hajar, Waleed Abu-Khader and Rateb J. Sweis

This study aims to examine the challenges facing the construction industry practitioners toward adopting digital construction technologies in the Jordanian construction industry.

Abstract

Purpose

This study aims to examine the challenges facing the construction industry practitioners toward adopting digital construction technologies in the Jordanian construction industry.

Design/methodology/approach

Quantitative methods were used by reviewing the related literature to include 16 challenges that face the Jordanian construction industry in adopting digital construction. A questionnaire was used to achieve the desired study objectives for 373 respondents from various institutions and companies. The questionnaire was analyzed with SPSS using statistical tests such as mean score, Kruskal–Wallis H test and factor analysis.

Findings

After collecting the quantitative data, the study showed that the most challenges facing construction industry practitioners toward adopting digital construction techniques are lack of qualified workers, high requirement for computing equipment’s, high initial cost of bringing these technologies to the market and construction firms low investment in research and development. These challenges faced by respondents were divided into three main factors, namely, construction’s nature, financial constraints and poor management support.

Originality/value

This study provides information and statistics on the challenges that face individuals or companies toward adopting digital construction techniques in Jordan. It proposes recommendations and proper practical implantation strategies to overcome the challenges.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 31 May 2022

Manaf Al-Okaily, Hamza Mohammad Alqudah, Anas Ali Al-Qudah and Abeer F. Alkhwaldi

In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to…

Abstract

Purpose

In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to automate the auditing process worldwide. Accordingly, the purpose of this study is to examine the influence of technological, organizational and environmental (TOE) factors on public sector adoption of CAATTs in developing countries such as Jordan under the COVID-19 pandemic conditions.

Design/methodology/approach

This study used 136 usable responses from the managers of internal audit (IA) of the Jordanian public sector entities. The data collected were analyzed using partial least squares-structural equation modeling. The TOE framework has been used in this study to consider a wide set of TOE factors. Then, this study suggests a CAATTs adoption model that incorporates the related technology factors of the diffusion of innovation theory to environmental and organizational factors. Further, this study contributes to the TOE framework by addressing government regulations, audit bodies’ support and audit task complexity as environmental factors affecting CAATTs adoption in the context of the public sector.

Findings

The results revealed that for technological factors, only the compatibility affects CAATTs adoption by the IA departments. For organizational factors, organizational readiness, top management support, auditors’ information technology competency and entity size were found to be significant factors. From the environmental factors, both government regulation and audit task complexity influence the CAATTs adoption. Besides, entity size moderates the influence of top management support on the CAATTs adoption in the public sector.

Practical implications

The findings could highlight the significance of the CAATTs adoption in the public sector institutions (by internal auditors) post-COVID-19, taking into consideration the TOE framework’s factors. Also, the findings are significant for the decision-makers and regulators in declaring new legislation for the electronic IA profession in the Jordanian public sector.

Social implications

It turns out that the CAATTs adoption in the public sector can definitely enhance their ability to achieve the role of IA in preserving public funds and restricting corrupt practices within the public sector.

Originality/value

To the best of the authors’ knowledge, this study is one of the first studies that address the professional audit agency support and audit task complexity as environmental factors, as well as the entity size as an organizational factor, that affect CAATTs adoption in the IA department of the public sector.

Details

VINE Journal of Information and Knowledge Management Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5891

Keywords

Article
Publication date: 3 October 2023

Ruwan Adikaram and Alex Holcomb

In this study, the authors investigate if analysts, as knowledgeable information intermediaries, can correctly identify bank corporate social responsibility (CSR) activities and…

Abstract

Purpose

In this study, the authors investigate if analysts, as knowledgeable information intermediaries, can correctly identify bank corporate social responsibility (CSR) activities and can reliably transmit that information to investors. Hence, the authors specifically explore if analysts perceive and behave differentially in the presence of genuine bank CSR activities (strengths). The authors also analyze if financial markets differentially assess bank CSR strengths. The authors further explore the viability of focusing on analyst and financial markets to validate genuine bank CSR strengths.

Design/methodology/approach

The authors use COMPUSTAT and CRSP for firm and financial data, I/B/E/S for analyst reporting data and MCSI Research KLD for CSR data. The sample consists of 329 distinct banks and 2,525 bank-year observations from 2003 to 2016. The primary CSR score is the total number of CSR strengths less the total number of CSR concerns, across six of the seven dimensions for each firm in each year of the sample (Adjusted CSR Score). In addition, the authors estimate all the analyses with dis-aggregated measures of total CSR strengths and total CSR concerns (Adjusted Total Strength Score).

Findings

The authors find that analysts correctly distinguish and construe bank CSR strengths from CSR concerns. Specifically, bank CSR strengths increase analyst following and forecast accuracy, while decreasing analyst forecast dispersion. The authors further find that bank CSR strengths increase bank market returns. These results are reversed for bank CSR concerns. Additionally, the authors demonstrate that this method using knowledgeable intermediaries can help validate bank CSR strengths.

Research limitations/implications

The sample is limited to US banks and financial markets. The regulatory and information environment is likely to be different from global or emerging markets. However, since banks in many countries aspire to emulate the US banks, these results would be a precursor of banking sectors conditions in emerging markets. Additionally, the availability of data limits the sample to a period that ends in 2016. To the extent that the importance of ESG and CSR concerns has increased in the intervening time, the results may not accurately reflect the current state of the market.

Practical implications

This investigation benefits researchers, customers, banking executives, regulators and activist groups. First, the authors show that in addition to customers, analysts and the financial markets appreciate bank CSR strengths. Second, despite sophisticated financial reporting by banks, analysts correctly distinguish and construe bank CSR strengths. Third, the authors demonstrate a method for bank marketing researchers to validate genuine bank CSR activity, as well as provide additional support for customer related bank CSR outcomes. Fourth, the findings highlight the importance for banks to have high-quality CSR reporting. This might be especially helpful to a bank rebuilding its reputation after a CSR failure. Finally, this investigation using US banks could serve as a precursor for future bank CSR research and help develop CSR reporting guidelines for banks in emerging economies.

Social implications

This investigation benefits researchers, customers, banking executives, regulators and activist groups.

Originality/value

This investigation benefits researchers, customers, banking executives, regulators and activist groups. First, the authors show that in addition to customers, analysts and the financial market appreciates bank CSR strengths. Second, despite sophisticated financial reporting by banks, analysts correctly distinguish and construe bank CSR strengths. Third, the authors demonstrate a method for bank marketing researchers to validate genuine bank CSR activity, as well as provide additional support for customer related bank CSR outcomes. Fourth, the findings highlight the importance for banks to have high-quality CSR reporting. This might be especially helpful to a bank rebuilding its reputation after a CSR failure. Finally, this investigation using US banks could serve as a precursor for future bank CSR research and help develop CSR reporting guidelines for banks in emerging economies.

Article
Publication date: 28 February 2023

Sandra Matarneh, Faris Elghaish, Amani Al-Ghraibah, Essam Abdellatef and David John Edwards

Incipient detection of pavement deterioration (such as crack identification) is critical to optimizing road maintenance because it enables preventative steps to be implemented to…

Abstract

Purpose

Incipient detection of pavement deterioration (such as crack identification) is critical to optimizing road maintenance because it enables preventative steps to be implemented to mitigate damage and possible failure. Traditional visual inspection has been largely superseded by semi-automatic/automatic procedures given significant advancements in image processing. Therefore, there is a need to develop automated tools to detect and classify cracks.

Design/methodology/approach

The literature review is employed to evaluate existing attempts to use Hough transform algorithm and highlight issues that should be improved. Then, developing a simple low-cost crack detection method based on the Hough transform algorithm for pavement crack detection and classification.

Findings

Analysis results reveal that model accuracy reaches 92.14% for vertical cracks, 93.03% for diagonal cracks and 95.61% for horizontal cracks. The time lapse for detecting the crack type for one image is circa 0.98 s for vertical cracks, 0.79 s for horizontal cracks and 0.83 s for diagonal cracks. Ensuing discourse serves to illustrate the inherent potential of a simple low-cost image processing method in automated pavement crack detection. Moreover, this method provides direct guidance for long-term pavement optimal maintenance decisions.

Research limitations/implications

The outcome of this research can help highway agencies to detect and classify cracks accurately for a very long highway without a need for manual inspection, which can significantly minimize cost.

Originality/value

Hough transform algorithm was tested in terms of detect and classify a large dataset of highway images, and the accuracy reaches 92.14%, which can be considered as a very accurate percentage regarding automated cracks and distresses classification.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 5 March 2024

Mahmoud Agha, Md Mosharraf Hossain and Md Shajul Islam

This study examines the impact of chief executive officer (CEO) power, institutional investors and their interaction on green financing provided by Bangladeshi financial…

Abstract

Purpose

This study examines the impact of chief executive officer (CEO) power, institutional investors and their interaction on green financing provided by Bangladeshi financial institutions and the moderating effect of government policy and CEO political connections on these relations.

Design/methodology/approach

We employ ordinary least squares (OLS) regressions and interaction terms among variables of interest for the empirical analysis.

Findings

Green financing decreases with CEO power, implying that CEOs of this country’s financial institutions are averse to green loans, whereas institutional investors increase green financing extended by these institutions. The government policy, which includes financial incentives for complying financial institutions, strengthens institutional investors' positive impact on green financing, but it does not change CEOs' aversion to green loans. Institutional investors have a positive moderating effect on the relationship between green finance (GF) and CEO power, but this positive moderating effect is negated in banks where the government owns a stake, possibly because CEOs of state-owned financial institutions are politically connected, which reduces institutional investors’ influence over them.

Originality/value

This study is unique in that it is the first to examine how the interaction among different stakeholders affects green financing in a unique setting. As the literature is almost silent on this topic, the findings of this paper are expected to raise policymakers’ awareness of the obstacles that hamper the efforts of developing countries to go green.

Details

International Journal of Managerial Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1743-9132

Keywords

Article
Publication date: 18 January 2024

Esam Emad Ghassab, Carol Tilt and Kathyayini Kathy Rao

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure…

Abstract

Purpose

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure (CSRD) and corporate governance attributes, particularly board composition, considering the importance of governance after the Arab Spring event.

Design/methodology/approach

Content analysis was used to examine the extent and nature of CSRD in annual reports of Jordanian companies listed on the Amman Stock Exchange covering the period 2009–2016. A dynamic regression model using panel data is then undertaken for a sample of 114 listed companies over the period to analyse the potential impact of board composition on the level of CSRD.

Findings

The results reveal that there was a significant increase in the level of CSRD post-the Arab Spring crisis; and that governance appears to be a key driver. Specifically, board age, directors educated in business and/or accounting-related fields and foreign members are found to have a significant positive relationship with CSRD.

Originality/value

Looking at the Arab region pre- and after the Arab Spring helps to complete the global picture of how company governance can lead to improved CSR performance. Specifically, this region has been behind in developing rules and codes that include CSR. The results show that having a diverse board, with directors with expertise specific to the context, increases the effectiveness of stakeholder management through CSRD. The results, therefore, offer valuable insights for companies, policymakers and for the development of regulations.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 26 April 2022

Makhmoor Bashir

The research on corporate social responsibility (CSR) and firm performance (FP) has seen a surge over the years. However, the role of corporate reputation (CR), advertising…

5106

Abstract

Purpose

The research on corporate social responsibility (CSR) and firm performance (FP) has seen a surge over the years. However, the role of corporate reputation (CR), advertising strategy and market competition is still unclear. The purpose of this study is to consider this gap and test an integrative model of CSR-FP, in the context of India.

Design/methodology/approach

The data for CSR expenditure were collected from the annual reports of the selected companies. CR was captured using the ranks of Fortune India 500, Business Standard 1,000 and Economic Times 500. The financial data were collected from CMIE (Prowess) database.

Findings

Results of structural equation modeling (SEM) revealed a significant relationship between CSR expenditure of the firm and its reputation; but no relationship between CR and performance. When CR increases, the performance of a firm may not improve. Competitive intensity (CI) had no statistically significant role in the CR-FP relationship for performance. Results suggest that reputed firms perform well despite high competition within an industry. High reputation is effective in improving performance irrespective of competition. CI has a positive impact in the reputation–performance linkage. Advertising intensity (AI) played a significant moderating role in the CSR intensity and CR relationship.

Originality/value

This research represents an added value for the literature on CSR by highlighting the importance of CR, advertising strategy and market competition in the relationship between CSR and FP. The findings have several implications for theory and practice, which have been discussed in the study.

Details

PSU Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2399-1747

Keywords

Article
Publication date: 14 July 2023

Ali I. El Saleh and Doureige J. Jurdi

Prior research shows that co-opted directors adversely impact many corporate outcomes, yet little is known about these directors' impact on CSR performance. The authors…

Abstract

Purpose

Prior research shows that co-opted directors adversely impact many corporate outcomes, yet little is known about these directors' impact on CSR performance. The authors investigate whether and how co-opted boards affect the firm's CSR score and component CSR scores.

Design/methodology/approach

The authors use panel regression models to investigate this study's research questions and address endogeneity concerns using the system generalized method of moments (system GMM) and a quasi-natural experiment.

Findings

The authors report new evidence showing that co-opted boards negatively impact CSR performance based on the CSR score. Results identify board characteristics that accentuate or moderate the effect of co-option on the CSR score and show that board independence, the presence of women on the board, and CEO duality positively and significantly impact the CSR score. These findings are robust across alternative measures of co-option and in the results of models addressing endogeneity concerns. An extended analysis utilizing CSR component scores reveals a significant negative impact of co-option on the environment component score using various measures of co-option and on employee relations, product quality, and human rights component scores using selected measures of co-option.

Practical implications

Findings have implications for board structuring and composition for firms aiming at improving their CSR score.

Originality/value

The study provides new evidence on the impact of co-opted boards on CSR performance. The results help inform stakeholders such as policymakers, executives and directors, shareholders, and capital market participants on how board composition affects socially responsible activities and performance and identify CSR component areas that require attention.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 1 February 2024

Motasem M. Thneibat

Building on social exchange theory (SET), the main aim of this paper is to empirically study the impact of high-commitment work practices (HCWPs) systems on radical innovation…

Abstract

Purpose

Building on social exchange theory (SET), the main aim of this paper is to empirically study the impact of high-commitment work practices (HCWPs) systems on radical innovation. Additionally, the paper examines the mediating roles of employee innovative work behaviour (IWB) and knowledge sharing (KS) in the relationship between HCWPs and radical innovation.

Design/methodology/approach

Using a survey questionnaire, data were collected from employees working in pharmaceutical, manufacturing and technological industries in Jordan. A total of 408 employees participated in the study. Structural equation modelling (SEM) using AMOS v28 was employed to test the research hypotheses.

Findings

This research found that HCWPs in the form of a bundle of human resource management (HRM) practices are significant for employee IWB and KS. However, similar to previous studies, this paper failed to find a direct significant impact for HCWPs on radical innovation. Rather, the impact was mediated by employee IWB. Additionally, this paper found that HCWPs are significant for KS and that KS is significant for employee IWB.

Originality/value

Distinctively, this paper considered the mediating effect of employee IWB on radical innovation. Extant research treated IWB as a consequence of organisational arrangements such as HRM practices; this paper considered IWB as a foundation and source for other significant organisational outcomes, namely radical innovation. Additionally, the paper considered employees' perspectives in studying the relationship between HRM, KS, IWB and radical innovation.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 23 May 2023

Moh'd Anwer Al-Shboul

Due to the current volatile environment and fierce competition, manufacturing firms (MFs) must improve their performance to survive. In this regard, checking and monitoring the…

Abstract

Purpose

Due to the current volatile environment and fierce competition, manufacturing firms (MFs) must improve their performance to survive. In this regard, checking and monitoring the suppliers' risk should significantly improve the performance of MFs. In addition, a relation based on not being an opportunist, confidence and reliance are influential factors in reducing the supplier defaults on his/her supply obligations and improving supply chain performance (SCP). Besides, the moderator function of supplier involvement (SI) in the relationship between quality of the relationship (QoR) and supply risk mitigation (SRM) is undeniable.

Design/methodology/approach

Based on the survey of 148 samples from small to large-sized MFs in Jordan, Turkey and Egypt, empirical evidence has been conducted to support a majority of the authors’ hypotheses. This paper provides a theoretical review of buyer–supplier relationships and supply risk. Hypotheses were tested by using structural equation modeling (SEM)/Smart PLS-4.

Findings

According to the results, confidence and reliance have statistically significant and positive impacts on SRM, resulting in better SCP. Moreover, the findings show that SI positively affects and moderates the relationship between confidence (C) and SRM, while it has no statistically significant influence on the relationship between reliance (R) and SRM.

Practical implications

This study provides necessary material for managers and decision-makers in MFs to confirm the importance and understanding of the QoR in building relationships and business dealings with partners in the SC, in addition to limiting and mitigating the risks of an interruption in supply in particular. Therefore, building a high-quality relationship as a practice based on trust and reliability with suppliers positively affects the performance of the SCs of MFs.

Originality/value

This research paper offers empirical evidence for using QoR within SRM resources of MFs' context for enhancing their supply chain performance. This study is one of few studies that examine the QoR and SRM that contribute to enhancing SCP in MFs in developing countries, which also can serve as a reference for many SC managers and practitioners.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

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