Search results

1 – 8 of 8
Article
Publication date: 1 February 2024

Jorge Alfonso Lara-Pérez, Francisco Canibe-Cruz and Antonio Duréndez

The present study shows that the implementation and development of enterprise resource planning (ERP) systems as a technological innovation provide a competitive advantage that…

Abstract

Purpose

The present study shows that the implementation and development of enterprise resource planning (ERP) systems as a technological innovation provide a competitive advantage that helps to improve the functionality of business intelligence (BI) systems in the digital transformation of manufacturing companies, in addition to improving overall firm performance.

Design/methodology/approach

The research uses the structural equation approach based on PLS-SEM technique with a sample of 120 firms in the manufacturing industry in Coahuila, Mexico.

Findings

The paper provides empirical insights into how the interaction of ERP systems and innovation significantly affects the functionality of BI Systems and has a substantial effect on overall firm performance.

Originality/value

Empirical evidence of how advanced digital management systems (ERP and BI) impact digitalization processes in organizations by improving performance is still scarce.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 21 June 2023

Nafisah Yami, Jannine Poletti-Hughes and Khaled Hussainey

The authors motivate this research on the gender diversity of the board because of the recent increases in the number of women in top executive teams (Francis et al., 2015), which…

Abstract

Purpose

The authors motivate this research on the gender diversity of the board because of the recent increases in the number of women in top executive teams (Francis et al., 2015), which has probably been the result of the adoption of legislation for gender quotas as well as the establishment of corporate governance recommendations for gender diverse boards in several countries. The purpose of this study is to consider the quality of board directors when examining the effect of female directors on earnings management.

Design/methodology/approach

The analyses follow the system generalized method of moment to address endogeneity concerns (e.g. a board with higher quality is more likely to have female directors on board and vice versa). Besides the lags of the endogenous variables, the authors use the female industry ratio as an additional instrument (Liu et al., 2014), as female directors might be inspired by other female directors according to industrial sectors (measured by the two-digit industry codes), where competitors are likely to follow gender diversity practices of other firms within the same industrial sector.

Findings

The authors’ findings show a negative and significant association between board gender diversity and earnings management (EM), suggesting that independent female directors are the drivers of such effect. High-quality boards decrease the incidence of EM but hinder the potential involvement from female directors towards reducing EM. The incumbent effect of high-quality boards on female director’s contribution on EM reverses with less powerful CEOs.

Originality/value

The authors contribute to the extant literature by recognizing that the effectiveness of a female director on decreasing EM is a function of the environment in which decision-making takes place (i.e. board quality/powerful CEOs).

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 8 April 2024

Zhang Hui, Naseer Abbas Khan and Maria Akhtar

This study social based on cognitive theory (SCT), aims to better understand how transformational leadership affects team-level knowledge sharing and absorptive ability in the…

Abstract

Purpose

This study social based on cognitive theory (SCT), aims to better understand how transformational leadership affects team-level knowledge sharing and absorptive ability in the construction industry. It also examines the moderating influence of the AI-based virtual assistant on the indirect relationship between transformational leadership and team innovation through knowledge sharing and absorptive ability at the team level.

Design/methodology/approach

This study used a simple random sample approach to gather data from several small and medium-sized construction firms in Anhui Province, China. A total of 407 respondents, including 89 site engineers and 321 team members, provided their responses on a five-point Likert scale questionnaire.

Findings

The findings showed that AI-based virtual assistants significantly moderated the direct and indirect association between transformational leadership and knowledge sharing, and subsequently with team innovation. Unexpectedly, the findings showed that AI-based virtual assistant did not moderate the direct relationship between transformational leadership and team-level absorptive capacity.

Originality/value

This study adds a fresh perspective to the literature on construction management by examining team innovation driven by transformational leadership through an underlying mechanism. It is unique in that it uses the team adaptation theory to investigate the understudied relationship between transformational leadership and team innovation in the construction industry.

Details

International Journal of Managing Projects in Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8378

Keywords

Article
Publication date: 29 February 2024

Jingxin Lv and Shiquan Wang

This study aims to focus on the resource-based faultline of a top management team (TMT) and intends to investigate the impact of TMT resource-based faultline on corporate green…

Abstract

Purpose

This study aims to focus on the resource-based faultline of a top management team (TMT) and intends to investigate the impact of TMT resource-based faultline on corporate green innovation, by indicating the environmental management as a mediator and slack resources as a moderator to understand the relationship.

Design/methodology/approach

Based on the empirical data of Chinese listed manufacturing companies from 2008 to 2020, this study assesses the hypotheses using an OLS model with fixed effects of time and industry.

Findings

The results indicate that TMT resource-based faultline is significantly negatively correlated with corporate green innovation. The conclusion remains valid after endogeneity tests and robustness checks. Mechanism test shows that environmental management plays a mediating role in the association between TMT resource-based faultline and corporate green innovation. Moreover, slack resources diminish the negative association between TMT resource-based faultline and corporate green innovation.

Originality/value

The study not only expands the theoretical understanding of the deeper motivation of TMT faultline on corporate green innovation, but also provides a practical reference for optimizing the human resource allocation of the TMT and accelerating green transformation development.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 22 August 2023

Zhe Li, Xinrui Liu and Bo Wang

Accounting scandals and earnings management problems at large firms such as Global Crossing and Enron have resulted in lots of wealth loss not only to corporate investors but also…

Abstract

Purpose

Accounting scandals and earnings management problems at large firms such as Global Crossing and Enron have resulted in lots of wealth loss not only to corporate investors but also led tremendous damage to societies. Hence, policymakers and academic researchers have started to explore mechanisms to prevent improprieties in financial reporting and further enhance firm value. Using data from United States (US)-listed companies between 2000 and 2018, this article explores the effect of ex-military executives on earnings quality, the role of financial analysts in their interplay and the firm value implication of earnings quality driven by ex-military executives.

Design/methodology/approach

This study employs a firm fixed-effects model to validate the main conjecture and adopts the weighted least squares, Granger causality analysis, instrumental variable approach, propensity score matching, entropy balancing approach and dynamic system Generalized Method of Moments (GMM) estimator to address robustness and endogeneity issues.

Findings

Authors reveal that companies run by ex-military senior executives exhibit lower levels of accruals-based and real earnings management than those without. The effect of management military leadership on constraining earnings management is more prominent for companies with low analyst coverage, suggesting that the military experience of executives could be a substitute for external monitoring. Authors also find that these ethical managers alleviate the negative impact of earnings management on firm value and that companies managed by these managers exhibit higher firm performance.

Practical implications

This study highlights the importance of the intrinsic motivation behind the effect of military experience on senior managers' personalities and offers essential stakeholder-related implications regarding the effect of military experience. The military experience of senior managers helps facilitate the attainment of broader corporate governance and economic objectives.

Originality/value

This article adds new insights to the literature on the role of managerial military experience in decision-making processes, financial reporting outcomes and firm performance by employing the upper echelons and imprinting theoretical perspectives.

Details

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

Keywords

Article
Publication date: 16 June 2023

Yunyu Qian and Hemin Jiang

Employees' personal Internet usage (PIU) has become increasingly common at work. It is important for both researchers and managers to understand how PIU affects employee creative…

Abstract

Purpose

Employees' personal Internet usage (PIU) has become increasingly common at work. It is important for both researchers and managers to understand how PIU affects employee creative performance. This study aims to examine what kind of PIU is likely to increase or decrease employee creative performance and why. The authors also examine a potential boundary condition for the effect of PIU on employee creative performance.

Design/methodology/approach

Based on conservation of resource (COR) theory and broaden and build theory, the authors investigated the impact of two types of PIU, namely within-task PIU and between-task PIU, on the creative performance of knowledge workers. The authors conducted a daily diary study and surveyed 107 knowledge workers in China over 10 consecutive working days (n = 1,070) to test the model.

Findings

The authors find that within-task PIU reduces knowledge workers' creative performance by decreasing the workers' positive emotion, whereas between-task PIU promotes the performance by increasing positive emotion. The above relationships become stronger when knowledge workers perceive a higher level of organisational support.

Originality/value

The authors' study makes theoretical contributions by advancing researchers' understanding of the situations in which PIU may decrease or increase employee creative performance. The findings are also useful for developing organisational policies to take advantage of the positive side of PIU whilst avoiding PIU's negative side.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 8 August 2023

Shuaijun Zhang, Dongjun Rew, Joo Jung, Sibin Wu and Carlos Baldo

This study investigates the relationship between organizational citizenship behavior (OCB), total quality management (TQM), and corporate sustainability (CS). Specifically, the…

Abstract

Purpose

This study investigates the relationship between organizational citizenship behavior (OCB), total quality management (TQM), and corporate sustainability (CS). Specifically, the authors propose that TQM mediates the relationship between OCB and CS. The authors intend to demonstrate that TQM practice may be able to balance the interests of all stakeholders and hence improve the performance of all three CS elements, namely economic, social and environmental.

Design/methodology/approach

The authors designed a survey questionnaire. The authors then collected data from managers that were in charge of quality control in 216 companies. Hypotheses were developed and regression and path analyses were used to test the hypotheses.

Findings

OCB has a positive effect on both TQM and CS. TQM also is positively related to CS. Further, TQM mediates the relationship between OCB and CS. Further analyses show that the full mediation only applies to economic aspects of CS but not social and environmental.

Practical implications

Companies that aim to achieve overall CS performance should not only encourage OCB in an organization, but also pay attention to TQM. Moreover, when deciding on hard and soft TQM, the priority should be given to hard TQM.

Originality/value

The authors investigate the relationship between OCB, TQM and CS in detail. The authors treat TQM in two elements of soft TQM and hard TQM while treating CS performance in three elements of economic, social and environmental performances. The authors further examine how both hard and soft TQM impacts CS performance differently.

Details

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

Keywords

Article
Publication date: 22 June 2023

Banji Rildwan Olaleye, Ibrahim Abdurrashid and Bojuwon Mustapha

Practitioners and academics have recently put a lot of emphasis on studying and improving how likely an organization will be successful in the long run. A company's capacity to…

Abstract

Purpose

Practitioners and academics have recently put a lot of emphasis on studying and improving how likely an organization will be successful in the long run. A company's capacity to thrive, excel and gain a competitive edge in today's market is increasingly dependent on the company's ability to adopt and successfully execute sustainable practices. The aim of this paper is to take a critical look at the relationship between total quality management (TQM) practices and business sustainability in the hospitality industry, with a focus on the hospitality sector; to evaluate the role of perceived organizational support (POS) and sustainable behavior in promoting long-term success and to make some suggestions for how these practices could be put into place.

Design/methodology/approach

The data used were randomly collected from 361 hotel employees, covering both the five-star and four-star hotels. Descriptive and inferential statistics were employed to analyze the data. With the use of partial least squares structural equation modeling (PLS-SEM), the heuristic model was tested.

Findings

The results show that putting TQM practices into place leads to better company performance, higher productivity and steady growth for the business. In addition, empirical studies show that the link between sustainable behavior in TQM implementation and a sustainable company is strong, especially when coming to better governance and sustainability related to employees.

Research limitations/implications

This paper offers guidelines for gauging employee's opinions of an organization's long-term viability. A two-factor model has been used to measure the sustainability of an organization and possible factors that can aid effective implementation of TQM practices have been suggested.

Originality/value

There is increasing recognition of the organizational support for successful TQM implementation, while yearning toward sustainability. Within the context of the hospitality industry, no previous research has empirically examined the synergistic moderating effect of POS and sustainable behavior on the relationship between TQM and sustainability.

Details

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

Keywords

1 – 8 of 8