Search results

1 – 10 of 37
To view the access options for this content please click here
Article
Publication date: 29 May 2020

Niharika Dayyala, Syed Kashif Raza Zaidi and Kallol Bagchi

This study aims to examine the diffusion pattern of International Financial Reporting Standards (IFRS) into the countries and identifies the channels of diffusion.

Abstract

Purpose

This study aims to examine the diffusion pattern of International Financial Reporting Standards (IFRS) into the countries and identifies the channels of diffusion.

Design/methodology/approach

Data includes 98 countries that made a public commitment to IFRS adoption from 2000 to 2016. Adoptee countries are categorized based on Rogers’ adopter categorizations to understand country characteristics. Innovation diffusion models such as internal influence, external influence and bass diffusion that explain diffusion patterns are applied to the cumulative adoption of IFRS. Coefficients of internal and external diffusion are obtained using the models to explain the mode of diffusion pattern of IFRS. Further tests are done to identify the best model that explains IFRS diffusion.

Findings

Findings show that IFRS diffusion is a result of external influence through vertical communication from a centralized body (IASB) and internal influence due to imitation and interpersonal communication between countries. Imitation effect among the countries has a stronger effect on the IFRS adoption compared to the communication obtained from IASB.

Practical implications

Findings obtained can help standards-setting bodies, organizations and countries to understand the potential future of adopters and non-adopters. It facilitates the standard-setting bodies to manage IFRS diffusion by implementing measures to spread the word on the benefits of IFRS.

Originality/value

The study generates value by modeling a successive increase in the number of IFRS adoptee countries using empirical methods and identifies the reasons for the diffusion life cycle of IFRS.

Details

International Journal of Accounting & Information Management, vol. 28 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

To view the access options for this content please click here
Article
Publication date: 6 February 2017

Syed Kashif Raza Zaidi, Cassy Daniels Henderson and Gaurav Gupta

The purpose of this paper is to examine factors that affect the adoption of an electronic tax filing system in an emerging economy. Using the theory of planned behavior…

Downloads
1263

Abstract

Purpose

The purpose of this paper is to examine factors that affect the adoption of an electronic tax filing system in an emerging economy. Using the theory of planned behavior, the technology acceptance model (TAM), the information systems success model (ISSM), and Hofstede’s cultural values as the theoretical basis, this paper examines the influence that computer skills (CS), perceived ease of use (PEoU), perceived usefulness (PU), information systems quality, and espoused national culture have on the adoption of an electronic tax filing system in an emerging economy.

Design/methodology/approach

A survey was used to collect the data from individuals who e-filed theirs or someone else’s (individual and/or business) income taxes using government or private vendor websites. Snowball sampling technique is used to collect the data. A total of 201 usable questionnaires were analyzed.

Findings

Results indicate that PEoU and PU have a positive impact on user satisfaction (US), and higher US is linked to higher intentions of adopting online tax filing. Results show that high-power distance positively influences US.

Practical implications

The study provides insight for policymakers in emerging economies involved in diffusion of technology decisions. Considerations for requisite CS, perceptions of usefulness and ease, and culture should be included in the diffusion process.

Originality/value

This paper provides evidence supporting the predictability of TAM and ISSM in technology adoption. In addition, the study examines the moderating effect of culture on technology adoption. To the best of the authors’ knowledge, this is the first study to develop and test a holistic technology adoption model in context of a multicultural and emerging economy.

Details

Journal of Accounting in Emerging Economies, vol. 7 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

To view the access options for this content please click here
Article
Publication date: 16 September 2021

Waqas Bin Khidmat, Muhammad Danish Habib, Sadia Awan and Kashif Raza

This study aims to examine the determinants of the female representations on Chinese listed firm’s boards. This study also investigates the effect of gender diversity on…

Abstract

Purpose

This study aims to examine the determinants of the female representations on Chinese listed firm’s boards. This study also investigates the effect of gender diversity on corporate social responsibility activities.

Design/methodology/approach

The Tobit regression model is used because the data is censored and using ordinary least square regression can give spurious results. For robust check, the authors also used Heckman’s (1979) two-stage self-selection model to remove the sample self-selection bias.

Findings

The authors find that the female representations on the corporate board are positively associated with firm age, firm performance, corporate governance, family ownership, institutional ownership and managerial ownership while negatively related to firm size and state ownership. This study also incorporates predictors of the critical mass of women on the Chinese listed firm’s board. The study also tests the female-led hypothesis and concludes that the female representation increases in firms with female chief executive officer (CEO) or female chairpersons. The Chinese listed firms with gender-diverse board are socially responsible.

Research limitations/implications

The importance of diversity in corporate boards has been demonstrated in light of the agency theory and the resource dependence framework. The results contribute to the previous literature by documenting the determinants of female representations on board, robust by alternative measures of gender diversity, firm size, corporate governance and estimation techniques.

Practical implications

The economic significance of gender diversity stirred the firms to increase female representation. The policymakers can understand the reasons for female underrepresentation in Chinese boards and can reform the regulation to enhance governance quality, non-state ownership and risk aversion among the listed firms.

Originality/value

This study contributes to the literature by providing empirical evidence on the key predictor of the world’s largest emerging economy, specifically the study focuses on the firm specific determinants, different governance attributes, ownership structure and firm risk measures. This study also seeks to answer if the presence of a female in the Chairperson or CEO position encourages the firms to hire more female directors or not?

Details

Management Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8269

Keywords

To view the access options for this content please click here
Case study
Publication date: 14 June 2019

Tehreem Fatima, Ahmad Raza Bilal and Muhammad Kashif Imran

The case will offer insight to the students regarding the idea generation and development of a viable sustainable venture. It will promote the understanding of students…

Abstract

Learning outcomes

The case will offer insight to the students regarding the idea generation and development of a viable sustainable venture. It will promote the understanding of students regarding SDGs and how SMEs can contribute towards their attainment. They will learn to develop the action plan for a green business venture and understand how each of the business activity in each phase of value chain contributes towards environmental, economic and social sustainability.

Case overview/synopsis

Rana Waseem, a young business graduate started a small ecopreneurial venture to offer sustainable food from raw material till disposal in developing nation context named as Dhuaan ‘n’ Dukhaan (D ‘n’ D) in Sargodha, Pakistan. He had an aim to create a model of business that not only supports the local economy in terms of offering decent employment but also promotes a food business that generates nutritional self-sufficiency as per the triple bottom line concept. This case gives an exploratory insight into the actual sustainable operations that have survived eight months successfully and on the path of growth without profit being the sole aim. D ‘n’ D has benefited the lives of people in Sargodha by offering job opportunities, a decent wage, healthy food at affordable rates, reduction in diseases, reducing food wastage and efficient resource usage with a positive impact on the environment.

Complexity academic level

The case is suitable for undergraduate and post graduate students studying entrepreneurship and small business management.

Supplementary materials

Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Subject code

CSS 3: Entrepreneurship

Details

Emerald Emerging Markets Case Studies, vol. 9 no. 1
Type: Case Study
ISSN: 2045-0621

Keywords

To view the access options for this content please click here
Article
Publication date: 27 September 2021

Kashif Ishfaq, Mudassar Rehman, Ahmed Raza Khan and Yanen Wang

Human aging is becoming a common issue these days as it results in orthopaedic-related issues such as joints disorderness, bone-fracture. People with age = 60 years suffer…

Abstract

Purpose

Human aging is becoming a common issue these days as it results in orthopaedic-related issues such as joints disorderness, bone-fracture. People with age = 60 years suffer more from these aforesaid issues. It is expected that these issues in human beings will ultimately reach 2.1 billion by 2050 worldwide. Furthermore, the increase in traffic accidents in young people throughout the world has significantly emerged the need for artificial implants. Their implantation can act as a substitute for fractured bones or disordered joints. Therefore, this study aims to focus on electron beam melted titanium (Ti)-based orthopaedic implants along with their recent trends in the field.

Design/methodology/approach

The main contents of this work include the basic theme and background of the metal-based additive manufacturing, different implant materials specifically Ti alloys and their classification based on crystallographic transus temperature (including α, metastable β, β and α + β phases), details of electron beam melting (EBM) concerning its process physics, various control variables and performance characteristics of EBMed Ti alloys in orthopaedic and orthodontic implants, applications of EBMed Ti alloys in various load-bearing implants, different challenges associated with the EBMed Ti-based implants along with their possible solutions. Recent trends and shortfalls have also been described at the end.

Findings

EBM is getting significant attention in medical implants because of its minor issues as compared to conventional fabrication practices such as Ti casting and possesses a significant research potential to fabricate various medical implants. The elastic modulus and strength of EBMed ß Ti-alloys such as 24Nb-4Zr-8Sn and Ti-33Nb-4Sn are superior compared to conventional Ti for orthopaedic implants. Beta Ti alloys processed by EBM have near bone elastic modulus (approximately 35–50 GPa) along with improved tribo-mechanical performance involving mechanical strength, wear and corrosion resistance, along with biocompatibility for implants.

Originality/value

Advances in EBM have opened the gateway Ti alloys in the biomedical field explicitly ß-alloys because of their unique biocompatibility, bioactivity along with improved tribo-mechanical performance. Less significant work is available on the EBM of Ti alloys in orthopaedic and orthodontic implants. This study is directed solely on the EBM of medical Ti alloys in medical sectors to explore their different aspects for future research opportunities.

Details

Rapid Prototyping Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2546

Keywords

To view the access options for this content please click here
Article
Publication date: 6 March 2017

Muhammad Kashif Imran, Ahmad Raza Bilal, Usman Aslam and Ubaid-Ur- Rahman

The most critical phase of a change process is change implementation and it is evident that the masterfully originated change process fails due to its poor implementation…

Downloads
2736

Abstract

Purpose

The most critical phase of a change process is change implementation and it is evident that the masterfully originated change process fails due to its poor implementation. Therefore, the purpose of this paper is to profile how knowledge management (KM) strategies, personalization and codification, are helpful in successful change implementation by reducing employee cynicism and increasing the level of readiness for change.

Design/methodology/approach

Data were collected from 196 executives of National Bank of Pakistan at Time 1 (pre-implementation) and Time 2 (post-implementation) with the temporal research design. Multiple regression analysis is used to test the direct effect; Preacher and Hayes (2004) test is applied to measure the mediating effect and guidelines of Aguinis (2004) are followed for analyzing the moderating effect.

Findings

The result of the direct effect shows that both KM strategies have significant positive effect on successful change implementation. Further, mediation analysis proves that readiness for change partially mediates between KM strategies and successful change implementation. In addition, partial interactive effects of employee cynicism is observed between readiness for change and successful change implementation.

Research limitations/implications

The management should initiate steps to boost personalization and codification strategies at their optimal levels. This would ultimately be helpful to implement a successful change through developing readiness for change and reducing the employee cynicism regarding change.

Originality/value

The area of successful change implementation in the context of KM strategies was untapped, and is examined in this study.

Details

Journal of Enterprise Information Management, vol. 30 no. 2
Type: Research Article
ISSN: 1741-0398

Keywords

To view the access options for this content please click here
Article
Publication date: 12 November 2019

Ahmad Raza Bilal, Tehreem Fatima and Muhammad Kashif Imran

The purpose of this paper is to explore how the exclusionary work environment characterized by ostracism impacts full-time faculty experiences and responses in higher…

Abstract

Purpose

The purpose of this paper is to explore how the exclusionary work environment characterized by ostracism impacts full-time faculty experiences and responses in higher educational institutions working in eastern and collectivist culture of Pakistan.

Design/methodology/approach

Using a qualitative phenomenological approach, the data were gathered form 25 ostracized full-time faculty working in the public and private universities in Lahore, Pakistan via in-depth semi-structured interviews. The interviews are subsequently recorded, transcribed and analyzed by thematic analysis using NVivo 11 Plus software.

Findings

Prosocial work outcomes coupled with high intensity of negative psychological impacts were traced based on the re-inclusion expectations, long-term relational contract, the socially interdependent, collaborative and collectivist culture of academic settings. However, the faculty indicated, in case of chronic exposure to ostracism they will engage in negative outcomes such as withdrawal, decrease in performance and resignation.

Research limitations/implications

The results of this study can be used by the university administration to develop an inclusive and non-discriminatory culture. This can be done by devising policies for information sharing, better formal and informal relationships in full-time teaching faculty along with grievance mechanism to minimize the occurrence of workplace ostracism.

Originality/value

The study promotes the understating of exclusionary work environments in academic settings. It has shown that the full-time faculty from all levels, specifically lecturers, experience workplace ostracism. This study has highlighted the specific contextual factors and temporal trends that shape the unique nature and responses (i.e. more social exclusion, prosocial responses and higher psychological distress) to ostracism in scantly researched academic settings in Pakistan.

Details

Journal of Applied Research in Higher Education, vol. 12 no. 5
Type: Research Article
ISSN: 2050-7003

Keywords

To view the access options for this content please click here
Article
Publication date: 2 June 2021

Tehreem Fatima, Ahmad Raza Bilal, Muhammad Kashif Imran and Ambreen Sarwar

Ostracism is a subjective and relative concept that renders itself to multiple manifestations and context-specific outcomes. Therefore, this study identified specific…

Abstract

Purpose

Ostracism is a subjective and relative concept that renders itself to multiple manifestations and context-specific outcomes. Therefore, this study identified specific behaviours that are perceived as workplace ostracism by teaching faculty of Pakistani Higher Educational Institutions (HEIs). Building on belongingness theory, the ramifications of ostracism on psychological well-being are outlined along with the context-specific factors that shape these outcomes.

Design/methodology/approach

A phenomenological approach was adopted, and 30 semi-structured interviews from the teaching faculty of HEIs in Lahore, Pakistan, were conducted. The transcribed interviews were coded, and an inductive thematic analysis via NVivo 12 Plus software was used to generate themes and sub-themes.

Findings

Five behaviours, i.e. biased treatment, exclusion from formal and informal interactions, interpersonal alienation, delayed sharing or hiding of knowledge, lack of work-related, social and emotional support constituted the acts of ostracism in studied HEIs. The psychological well-being of faculty suffered in terms of negative emotions, reduced job, career and life satisfaction in their work and family life. The contextual factors deciding the intensity of outcomes resulting from workplace encompassed head of department (HOD) support, pay, friendly relations, fear of confrontation, alternative job options and designation of faculty members.

Originality/value

This research is a pioneer in using an in-depth phenomenological approach to define a behavioural typology of ostracism in academia. Moreover, a much needed holistic outcome of psychological well-being is explored in work and non-work domains and further elucidated in light of context-specific factors.

Details

South Asian Journal of Business Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-628X

Keywords

Content available
Article
Publication date: 18 May 2020

Ahmad Raza Bilal, Tehreem Fatima, Muhammad Kashif Imran and Kamran Iqbal

This exploratory inquiry sheds light on the nature of victim (i.e. provocative and passive) and specific work context in shaping the perceived causes and outcomes of felt…

Downloads
1732

Abstract

Purpose

This exploratory inquiry sheds light on the nature of victim (i.e. provocative and passive) and specific work context in shaping the perceived causes and outcomes of felt workplace ostracism in teaching faculty of Pakistani higher educational institutions (HEIs) based on target-centric victimization framework.

Design/methodology/approach

This phenomenological research is based on data gathered from 30 ostracized teaching faculty members working in Pakistani public and private HEIs through in-depth semi-structured interviews. The interviews were tape-recorded, and transcription was entered in NVivo 12 Plus software to conduct thematic analysis.

Findings

This study found that provocative and submissive victim status, as well as the specific contextual factors in Pakistani HEIs (i.e. negative competition, cronyism, egoism and poor interpersonal relationships), is responsible for fostering workplace ostracism and yielding unique outcomes in each case.

Originality/value

This study has taken the scantly used target-centric victimization framework to distinguish the causes and consequences of workplace ostracism based on the nature of victim and work context in Pakistani HEIs .

Details

European Journal of Management and Business Economics, vol. 30 no. 1
Type: Research Article
ISSN: 2444-8451

Keywords

To view the access options for this content please click here
Article
Publication date: 25 July 2020

Irfan Raza and Zainudin Awang

Knowledge hoarding is an emerging issue among multiracial employees engaged in public sector higher educational institutes (HEIs) of Islamabad, Pakistan. By considering…

Abstract

Purpose

Knowledge hoarding is an emerging issue among multiracial employees engaged in public sector higher educational institutes (HEIs) of Islamabad, Pakistan. By considering knowledge-sharing barriers, this study aims to examine the knowledge sharing behavior (KSB) of ethnically diverse public sector staff in perspective of well-known theory of planned behavior (TPB).

Design/methodology/approach

It is a cross-sectional survey study, and it has used a self-administered questionnaire for data collection. With proportionate stratified random sampling technique, 273 nonacademic employees associated in 15 public sector HEIs of Islamabad have recorded their responses. Structural equation modeling was employed for empirical hypotheses testing.

Findings

Results stated significant and positive effect of cultural diversity management, interpersonal trust and knowledge technology on KSB. Moreover, knowledge-sharing attitude (KSA) fully mediated the relationship between cultural diversity management and KSB and between interpersonal trust and KSB; whereas KSA partially mediated the relationship between knowledge technology and KSB. Moreover, proposed model has explained 45% variation in endogenous construct.

Research limitations/implications

Current study contributes to the present literature by investigating the antecedents of knowledge-sharing behavior of multicultural nonacademic staff engaged in public sector HEIs of capital city of Pakistan. Enriching the top management thoughts about problems of diverse workforce, the researcher has explored a noticeable lack in elucidation of such connection. Moreover, formation of knowledge-sharing behavior specifically on ethnic-based diverse employees made a significant addition in existing literature.

Practical implications

The present research aids academic leadership in designing policies and strategies to enhance knowledge sharing among public sector employees and to create a supportive knowledge-sharing culture.

Originality/value

This study fills the empirical gap in literature by exploring the antecedents and their effect on KSB of nonacademic employees of Islamabad, Pakistan. Moreover, assessing the mediation effect of KSA between CDM and KSB on multicultural public sector employees is another novel inclusion in literature.

Details

Journal of Applied Research in Higher Education, vol. 13 no. 2
Type: Research Article
ISSN: 2050-7003

Keywords

1 – 10 of 37