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Article
Publication date: 17 April 2024

Asif Saeed, Komal Kamran, Thanarerk Thanakijsombat and Riadh Manita

This paper aims to examine the relationship between board structure and risk-taking, exploring how this association is influenced by advanced technologies in the banking sector.

Abstract

Purpose

This paper aims to examine the relationship between board structure and risk-taking, exploring how this association is influenced by advanced technologies in the banking sector.

Design/methodology/approach

This study uses a panel sample of 22 Pakistani banks from 2011 to 2018. To test the authors’ hypothesis, the authors use regression analysis with two-way cluster robust standard errors. Further, the authors also check the robustness of the authors’ findings using alternate proxies of board structure and bank risk-taking behavior. To address endogeneity concerns, the authors use the two-stage least square technique.

Findings

In the era of the Fourth Industrial Revolution, Pakistani banks’ digitalization is modeled by the presence of Temenos-T24/Oracle as their core banking system (software providing end-to-end operational integration). Its interactional effect with corporate governance is evaluated to implicate informed risk-taking by the board as a result of improved information access and analysis. The authors find that board size has a positive association with risk-taking, and the use of modern technology reshapes this association in the banking sector.

Originality/value

The contribution of this paper is twofold. First, the impact of board structure on bank risk-taking has not been extensively researched in Pakistan – a highly volatile and unpredictable economy. Second, the evaluation of the role of technology on bank risk is being researched for the very first time – a uniqueness of this paper.

Details

Review of Accounting and Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 30 June 2023

Haleema Saadia and Muhammad Asif Naveed

This research examined the effects of information literacy on lifelong learning, creativity, and work performance among journalists in Pakistan.

Abstract

Purpose

This research examined the effects of information literacy on lifelong learning, creativity, and work performance among journalists in Pakistan.

Design/methodology/approach

Survey research design was applied to conduct this research. The participants were recruited through a stratified convenient sampling process from the press clubs of four provinces (e.g. Punjab, Sindh, Khyber Pakhtunkhwa, and Baluchistan) and the federal capital Islamabad with the consent of relevant authorities for data collection. An online questionnaire was distributed among these journalists and a total of 1,089 responses were received. The data were analyzed by applying descriptive and inferential statistics in SPSS.

Findings

The results revealed that these journalists perceived themselves as information literate. The information literacy (IL) skills of journalists appeared to have a direct and positive effect on their lifelong learning, creativity, and work performance. In other words, the lifelong learning, creativity, and work performance of journalists increase as their levels of IL skills increase.

Practical implications

These results generated useful insights for academicians and organizations about the importance of IL in the workplace and its influence on organizational effectiveness and performance in gaining a sustainable competitive advantage. This knowledge might be crucial for media employers to initiate training programs for journalists to impart IL education.

Originality/value

This research would be a worthwhile contribution to the existing research on workplace IL, particularly in the context of journalists' workplace as no such comprehensive study using these variables appeared so far.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-06-2022-0345.

Details

Online Information Review, vol. 48 no. 2
Type: Research Article
ISSN: 1468-4527

Keywords

Article
Publication date: 19 April 2024

Nadeen Aboudahab, Jesús del Brío and Eman Abdelsalam

This study presents a comprehensive investigation of turnover intention within the context of higher education, specifically focusing on private universities in Egypt, to develop…

Abstract

Purpose

This study presents a comprehensive investigation of turnover intention within the context of higher education, specifically focusing on private universities in Egypt, to develop a robust conceptual framework to explore this phenomenon.

Design/methodology/approach

The study sample comprised both male and female tenured faculty members from private universities, and data were collected through questionnaires, resulting in 396 completed responses. Statistical analysis was conducted using SPSS and partial least squares structural equation modeling (PLS-SEM) software.

Findings

The study highlights the significant impact of work-life balance (WLB) and organizational commitment on turnover intention, with job satisfaction as a mediating factor. Additionally, the research reveals that emotional intelligence (EI) does not directly influence turnover intention, but its effects are fully mediated by job satisfaction.

Originality/value

This research not only advances the theoretical understanding of why academics contemplate leaving their positions but also underscores the significance of this topic. Moreover, by exploring turnover intention in the private education sector of the Middle East, the study addresses a notable gap in the existing literature.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 12 July 2023

Arshad Hasan, Naeem Sheikh and Muhammad Bilal Farooq

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Abstract

Purpose

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Design/methodology/approach

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Findings

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

Practical implications

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

Originality/value

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

Details

Meditari Accountancy Research, vol. 32 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 9 April 2024

Peter Kodjo Luh, Miriam Arthur, Vera Fiador and Baah Aye Aye Kusi

This study aims to examine how woman corporate leadership indicators and environmental, social and governance (ESG) disclosure in listed banks on Ghana Stock Exchange are related.

Abstract

Purpose

This study aims to examine how woman corporate leadership indicators and environmental, social and governance (ESG) disclosure in listed banks on Ghana Stock Exchange are related.

Design/methodology/approach

Data was obtained from the audited annual reports of the banks for the period 2006–2020. Empirical result estimation was achieved using Panel Corrected Standard Errors.

Findings

The result revealed that female chief executive officer (CEO), female board chairperson and board gender diversity are associated with higher disclosure of ESG issues in listed banks in Ghana in overall terms. However, in terms of individual disclosures, female board chairperson positively impacts social disclosure, whereas both female CEO and female board chairperson affect governance disclosure positively.

Research limitations/implications

In this era of business where there is much emphasis on green business and investment by various stakeholders for purposes of ensuring business legitimacy, the result implies that banks must consider females to occupy the positions of CEO and board chairperson since that can help to improve ESG performance of banks.

Practical implications

In this era of business where there is much emphasis on green business, socially responsible investment and impact investment by various stakeholders, the result implies that banks must consider improving the representation of women in leadership since that can help to improve ESG performance of banks and hence ability to attract more investors.

Originality/value

To the best of the authors’ knowledge, this is the first study to provide empirical evidence from a developing country perspective in Sub-Saharan Africa that gender of bank leadership has implications for ESG disclosure.

Details

Gender in Management: An International Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2413

Keywords

Article
Publication date: 4 March 2024

Maziar Moradi-Lakeh, Salime Goharinezhad, Ali Amirkafi, Seyed Mohsen Zahraei, Arash Tehrani-Banihashemi and Abdolreza Esteghamati

Despite significant progress in Iran's immunization programs, vaccine policymaking in the country still faces various challenges and shortcomings. To address these issues and…

Abstract

Purpose

Despite significant progress in Iran's immunization programs, vaccine policymaking in the country still faces various challenges and shortcomings. To address these issues and ensure sustained progress toward achieving comprehensive vaccination policies, it is essential to identify the critical factors influencing vaccine policies in Iran. Our study aims to provide evidence-based insights that can inform the development of effective and equitable vaccine strategies, leading to a more sustainable and efficient approach to vaccination in the country.

Design/methodology/approach

This mixed-method study aimed to analyze the factors influencing the future of human vaccine policy using Cross Impact Analysis. Firstly, a scoping review was conducted to identify the factors affecting the future of human vaccine development. Secondly, a semi-structured interview was conducted with experts in this field to add more factors and confirm the identified factors within the Iranian context. Finally, a Cross-Impact Analysis (CIA) approach was applied to comprehend the complex relationships between the identified factors. Thematic analysis was used for the qualitative data, and MICMAC analysis was applied to characterize the relationships between the factors.

Findings

Seventeen key driving force factors were identified through comprehensive review and interviews. These factors were assigned weighted values ranging from zero to three and subsequently analyzed using MICMAC software. Employing the Cross-Impact Analysis (CIA) technique, the study characterized the impact of each factor on vaccine policy and elucidated the intricate interactions between them. The findings underscored that robust leadership and governance, an innovative ecosystem, and well-established immunization information systems emerged as pivotal driving forces shaping vaccine policy in Iran.

Research limitations/implications

While this study contributes valuable insights into the driving factors influencing vaccine policy in Iran, it is important to acknowledge several limitations. The results rely on the subjective perceptions of a diverse group of specialists, and future research could delve into additional factors in other countries to identify common themes and differences.

Practical implications

This study provides evidence to assist policymakers in making informed decisions regarding vaccines in Iran. The findings suggest that enhancing access to vaccines, fostering trust in the healthcare system, and prioritizing equity in distribution can contribute to increased vaccination rates and a reduction in vaccine-preventable diseases.

Originality/value

This study provides a unique contribution to the field of vaccine policy by utilizing the cross-impact analysis to examine the complex interactions among various factors. The results of this analysis demonstrate that these interactions can significantly impact the overall system, highlighting the need for policymakers to consider multiple factors when formulating effective strategies. By revealing the significance of these interactions, this research offers valuable insights into the development of successful policies that can shape a desirable future for vaccine policy in Iran. Future studies could ratify the findings from this research by applying other methodological approaches.

Details

foresight, vol. 26 no. 2
Type: Research Article
ISSN: 1463-6689

Keywords

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