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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

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…

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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

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…

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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. 45 no. 4
Type: Research Article
ISSN: 2040-8269

Keywords

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

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.

Article
Publication date: 21 December 2021

Tehreem Fatima, Ahmad Raza Bilal, Muhammad Kashif Imran, Arslan Ayub and Hira Arshad

The purpose of this study is to uncover how peer ostracism (POS) elicits knowledge hiding directed towards ostracizing peers through the intervening role of peer contact…

Abstract

Purpose

The purpose of this study is to uncover how peer ostracism (POS) elicits knowledge hiding directed towards ostracizing peers through the intervening role of peer contact quality (PCQ). Moreover, the authors aim to highlight the role of the need to belong (NTB) as a first-order boundary condition in direct and indirect hypothesized paths.

Design/methodology/approach

The research opted for a three-wave time-lagged survey design. The data were obtained from the 234 teaching and non-teaching employees working in Higher Educational Sector in Pakistan through random sampling. Mediation and moderated mediation analysis was done by using PROCESS Models 4 and 7.

Findings

The results embraced the mediation, moderation and moderated mediation hypotheses. It was noted that POS creates negative exchange relationships. As a result, the ostracized employees withhold knowledge from the predating peer. NTB served as a buffering agent between POS and PCQ, as well as, in the indirect POS, PCQ and peer-directed knowledge hiding relationship.

Practical implications

This research serves as a guideline for management and faculty of Higher Educational Institutions for minimization of POS to promote effective collegial contact quality and curb knowledge hiding.

Originality/value

Although the research in workplace ostracism and knowledge hiding is not new, yet how this association emerges from the viewpoint of peers is not known. This study has added to the literature by answering who is more likely to reciprocate ostracism from peers by having poor quality contact and directing knowledge hiding towards the predator. By this, the authors have added to the limited stream of moderated mediation mechanisms underlying ostracism and knowledge hiding behaviour. In addition, the authors have drawn attention to the importance of peer relationships in higher educational settings.

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: 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…

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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

Article
Publication date: 20 June 2022

Tehreem Fatima, Ahmad Raza Bilal, Muhammad Kashif Imran and Arslan Ayub

Coworker relationships are important in every organization and especially in higher educational institutions (HEIs); however, ostracism is one of the factors that…

Abstract

Purpose

Coworker relationships are important in every organization and especially in higher educational institutions (HEIs); however, ostracism is one of the factors that deteriorate these relationships. This study aims to analyse the impact of coworker ostracism on coworker directed knowledge hiding through the mediating role of relational identification and the moderating role of perceived harming intention.

Design/methodology/approach

A total of 241 teaching faculty members working in HEIs of Lahore were surveyed. By using the bootstrapping technique, mediation and moderated mediation analysis was conducted via PROCESS models 4 and 7.

Findings

The results concluded that perceived harming intention moderates the indirect relationship between coworker ostracism and coworker-directed knowledge hiding through relational identification with coworkers. Such that when more harmful intention is perceived the impact of coworker ostracism on coworker-directed knowledge hiding through reduced relational identification would be stronger.

Practical implications

This study offers managerial implications for HEIs management and faculty for reducing coworker ostracism, improving relational identification and training about attribution techniques to minimize the impact of ostracism on knowledge hiding.

Originality/value

This study has complimented and augmented the research strand of ostracism and knowledge hiding research from emphasizing lateral workplace relationships. Intertwining the Conservation of Resources Theory with Attribution theory a novel insight into the above-stated association is illuminated through the mediating role of relational capital and moderating role of perceived harming intention.

Details

International Journal of Educational Management, vol. 36 no. 6
Type: Research Article
ISSN: 0951-354X

Keywords

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

Article
Publication date: 26 May 2022

Tehreem Fatima, Ahmad Raza Bilal, Muhammad Kashif Imran and Muhammad Waqas

The current study aims to investigate the impact of coworker ostracism on coworker-directed knowledge hiding through the mediating role of relational social capital and…

Abstract

Purpose

The current study aims to investigate the impact of coworker ostracism on coworker-directed knowledge hiding through the mediating role of relational social capital and moderating role of alternate belongingness in Pakistani higher educational settings.

Design/methodology/approach

A time-lagged study was carried out in which data from teaching and non-teaching faculty (N = 217) from the higher education sector of Lahore, Pakistan, were collected through multi-stage sampling. The collected data were analysed using moderated mediation analysis (PROCESS model 4 and 7).

Findings

The results revealed that ostracism from coworkers has an unfavourable impact on relational social capital that in turn promotes knowledge hiding. Nonetheless, if ostracized employees had sources to fulfil belongingness needs outside the work settings, this negative association was strengthened.

Originality/value

The authors have taken the role of belongingness outside the workplace in explaining the coworker ostracism and knowledge hiding relationship in higher educational settings and identified the explanatory role of relational social capital.

Details

Evidence-based HRM: a Global Forum for Empirical Scholarship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-3983

Keywords

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