Search results

1 – 10 of 29
Open Access
Article
Publication date: 5 December 2018

Mahdi Salehi, Hossein Tarighi and Malihe Rezanezhad

The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage, profitability…

6526

Abstract

Purpose

The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage, profitability, firm age and the type of industry with social responsibility disclosure of firms listed on Tehran Stock Exchange (TSE); and second, to study the association between the level of corporate social responsibility disclosure (CSRD) and some of the audit variables such as audit fees, audit tenure and audit firm’ size.

Design/methodology/approach

The study population consists of 125 firms listed on the TSE during the years 2010–2015. Following Salehi et al. (2017), content analysis is used to measure the level of social responsibility disclosure, and hypotheses are performed using multiple regression analysis and R software.

Findings

The results represented that there is a positive significant relationship between a firm size and a firm age with the level of CSRD. However, there is a negative significant association between financial leverage and profitability with the level of CSRD. Given that CSRD is different among various industries and the type of industry can be an influential factor in CSRD, an industry type’ variable in the fourth hypothesis is of a type of index variable and has eight levels, of which the first level is ranked as the base level. Our findings showed that the level of CSRD at industries of machinery and appliances, production of metal products, food and beverage products, and textiles is lower than the baseline level (pharmacy). Nevertheless, companies in the fifth industry (mineral products) have a higher level of CSRD in comparison with the pharmacy industry. Moreover, the authors find that there is a significant positive connection between audit fees and CSRD. This implies that Iranian managers in an inflationary economy probably manage earnings when they provide more CSRDs, which leads to increase in the audit risk and audit fees.

Practical implications

Needless to say, the findings of this paper will have practical implications for investors, auditors and other users of financial statements. First of all, this study will aware them of the fact that when a country faces economic sanctions and most of its companies are in financial strain investors should not consider the firms engaging in corporate social responsibility activities to behave morally and provide transparent financial reports. Second, the results will convince auditors to be conservative toward the firms that are financially distressed, for audit risk of them will be high. Thus, policymakers should be cautious concerning directors’ opportunistic actions and increase monitoring to enforce social obedience.

Originality/value

The turning point of this research is related to the time period of research related to firms that have faced severe financial problems due to economic sanctions. In fact, the study revealed another aspect of CSRD that could have negative consequences when managers are in financial strain and take opportunistic actions.

Details

Journal of Asian Business and Economic Studies, vol. 26 no. 1
Type: Research Article
ISSN: 2515-964X

Keywords

Open Access
Book part
Publication date: 12 October 2022

Deepesh Nirmaldas Dayal

Discrimination against LGBTQ+ people in South Africa has shifted from overt hate crimes to covert microaggressions. Microaggression is a term used in psychology to describe casual…

Abstract

Discrimination against LGBTQ+ people in South Africa has shifted from overt hate crimes to covert microaggressions. Microaggression is a term used in psychology to describe casual discrimination against socially marginalised groups, and they occur in three forms: microassaults, microinsults and microinvalidations. Microassaults include verbal and non-verbal discriminatory behaviours. Microinsults include actions or statements which demean a person's identity, and microinvalidations negate the thoughts, feelings or lived experiences of a certain people. Microaggressions have detrimental impacts on lives of people experiencing them and on their interpersonal relationships. The chapter presents a focus on microaggression theory together with microaggression experiences of South African Indian LGBTQ+ people, who have been under-researched. Reference is made to interview extracts from research studies focusing on South African Indian LGBTQ+ people and from e-zine articles focusing on the experiences of South African Indian LGBTQ+ people.

Details

Gender Violence, the Law, and Society
Type: Book
ISBN: 978-1-80117-127-4

Keywords

Content available
Article
Publication date: 4 May 2021

Crecencia Godfrey Tarmo and Faisal H. Issa

Groupthink happens in-group decision-making processes whereby members of a group prematurely arrive at a decision that may indicate consensus but for the aim of protecting group…

2076

Abstract

Purpose

Groupthink happens in-group decision-making processes whereby members of a group prematurely arrive at a decision that may indicate consensus but for the aim of protecting group harmony. This limits the contributions of the individuals' talents, ideas, competences and experiences to more effective decisions. Although there are a number of studies on predictors (forecasters) of groupthink, they do not consider the influence of the African cultural aspects of collectivism, high power distance and tolerance on groupthink that may characterise the decision-making context in African settings. It is in that context that this case study analyses groupthink in a public sector organization in Tanzania.

Design/methodology/approach

This paper unveils the presence of groupthink predictors that can affect the quality of decisions made in groups within the Tanzania context. The study was conducted in one of the public institutions in Tanzania that is under the Ministry of Home affairs. The study population included Directors, Managers, Heads of units, District registration officers and other officials as shown in Table 1. These are the people who participate in decision-making processes in the organization and were drawn from different offices of the organization including the headquarter office, Kibaha Data centre, District Registration offices from different regions including Dares Salaam, Coast region, Arusha, Mtwara, Mwanza, Manyara, Mbeya, Singida, Dodoma, Geita, Lindi and Njombe – these 12 administrative regions are among the 27 regions that make up the Tanzania mainland. Through simple random and purposive sampling methods, a total of 97 participants participated effectively. The criterion for participation being participants must have been involved with at least one decision-making group experience. The choice of the organization was done on the basis that it is a relatively a new institution of importance; it was also possible to get from it the needed data.

Findings

The results of the study show that there is the presence of groupthink predictors of high trust, conformity and promotional leadership in decision-making groups in the organization. Furthermore, the diversity of group members alone indicates to be insufficient reason to avoid Groupthink. It is suggested that other important factors might be at play in group decision making including the influence of African cultural characteristics.

Research limitations/implications

This study was limited to only one institution. For a study of this nature to be undertaken access to data could be a very significant problem. Limiting it to one organization we are familiar with made it a bit easy to achieve access.

Practical implications

Group decision making and groupthink are rarely in discourse in Africa. Tanzania is not isolated from the world, and being a country that unity is a cultural tenet that is promoted at every level from the family to national level (Rwegelera, 2003; Tripp, 1999) effects of groupthink is reasonably conspicuous because of the inbuilt national culture that has shaped people to be tolerant and accepting of different perspectives, ethnic groups, religious and races (Tripp, 1999). The same tolerance and acceptance may be transferred to decision-making groups and easily cause the occurrence of groupthink that can affect the quality of decisions made.

Social implications

The Tanzania government has dedicated itself to putting strict measures to prohibit unethical and erroneous decisions that cost the nation including reducing employees' misconduct. The findings of this study indicate that there are hidden aspects like groupthink that are not reached by those measures yet ironically impacts the decisions made in organizations and in turn costs organizations and the country at large and calls for the government and its institutions together with the private sector to be awakened and alerted if they are dedicated and concerned about the quality of decisions they make.

Originality/value

This is an original research work building on previous research. Some findings on groupthink and implications have Western origins. In Africa, we need to figure out what is making the continent not to make significant steps to change the social-economic environment. This study highlights to both African academics and leaders with no management background to make them understand groupthink as a phenomena that has implications to quality decisions. It will also prompt similar studies and therefore widen understanding on decisions making.

Details

International Journal of Public Leadership, vol. 18 no. 1
Type: Research Article
ISSN: 2056-4929

Keywords

Content available

Abstract

Details

Place, Race and Politics
Type: Book
ISBN: 978-1-80043-046-4

Open Access
Article
Publication date: 16 August 2023

Meriam Trabelsi, Elena Casprini, Niccolò Fiorini and Lorenzo Zanni

This study analyses the literature on artificial intelligence (AI) and its implications for the agri-food sector. This research aims to identify the current research streams, main…

1147

Abstract

Purpose

This study analyses the literature on artificial intelligence (AI) and its implications for the agri-food sector. This research aims to identify the current research streams, main methodologies used, findings and results delivered, gaps and future research directions.

Design/methodology/approach

This study relies on 69 published contributions in the field of AI in the agri-food sector. It begins with a bibliographic coupling to map and identify the current research streams and proceeds with a systematic literature review to examine the main topics and examine the main contributions.

Findings

Six clusters were identified: (1) AI adoption and benefits, (2) AI for efficiency and productivity, (3) AI for logistics and supply chain management, (4) AI for supporting decision making process for firms and consumers, (5) AI for risk mitigation and (6) AI marketing aspects. Then, the authors propose an interpretive framework composed of three main dimensions: (1) the two sides of AI: the “hard” side concerns the technology development and application while the “soft” side regards stakeholders' acceptance of the latter; (2) level of analysis: firm and inter-firm; (3) the impact of AI on value chain activities in the agri-food sector.

Originality/value

This study provides interpretive insights into the extant literature on AI in the agri-food sector, paving the way for future research and inspiring practitioners of different AI approaches in a traditionally low-tech sector.

Details

British Food Journal, vol. 125 no. 13
Type: Research Article
ISSN: 0007-070X

Keywords

Content available
Book part
Publication date: 21 July 2022

Ian Ruthven

Abstract

Details

Dealing With Change Through Information Sculpting
Type: Book
ISBN: 978-1-80382-047-7

Open Access
Article
Publication date: 9 February 2024

Hussein-Elhakim Al Issa and Mohammed Mispah Said Omar

The empirical study of factors related to digital transformation (DT) in the banking sector is still limited, even though the importance of the topic is universally evident. To…

Abstract

Purpose

The empirical study of factors related to digital transformation (DT) in the banking sector is still limited, even though the importance of the topic is universally evident. To bridge that gap, this paper aims to explore the role of digital leadership (DL), innovative culture (IC) and technostress inhibitors (TI) to support engagement for improved digital innovation (DI). Based on the literature, these variables are crucial aspects of digitalisation, even though there is no agreement on their conclusiveness.

Design/methodology/approach

This quantitative study tested a new conceptual model using survey data from five major banks in Libya. Partial least squares structural equation modelling was used to analyse the data from the 292 usable responses.

Findings

The results showed that DL and IC positively affect DI. Techno-work engagement (TE) mediated the relationship between leadership, culture and innovation. TI played a significant moderating role in leadership, culture and engagement relationships.

Practical implications

The research findings highlight critical issues about how leadership style and fostering organisational support in the banking sector can enhance DT. Leaders must demonstrate a commitment to long-term resource allocation to avoid possible negative effects from digital stress while pursuing DI through work engagement.

Social implications

The study suggests that fostering organisational support can enhance DT in retail banks, potentially leading to improved customer experiences and increased access to financial services. These programs will help banks contribute to societal and economic development.

Originality/value

This timely study examines predictor mechanisms of innovation in retail banking that resonate within the restrictions of organisational and DI frameworks and the social exchange theory. Exploring the intervening effect of TE in the leadership, culture and innovation associations is unprecedented.

Details

International Journal of Organizational Analysis, vol. 32 no. 11
Type: Research Article
ISSN: 1934-8835

Keywords

Content available
Book part
Publication date: 24 November 2010

Abstract

Details

Tourism in the Muslim World
Type: Book
ISBN: 978-1-84950-920-6

Open Access
Article
Publication date: 29 December 2023

Adetumilara Iyanuoluwa Adebo and Hanina Halimatusaadiah Hamsan

This paper is determined to examine the role of body image and materialism in predicting the identity exploration of university students when conspicuous consumption is a mediator…

Abstract

Purpose

This paper is determined to examine the role of body image and materialism in predicting the identity exploration of university students when conspicuous consumption is a mediator variable.

Design/methodology/approach

The study used a quantitative method. Data were collected from students of three federal universities in Nigeria. The sample size was 331. A self-report questionnaire was used to collect data and analysis was performed using the partial least squares structural equation modelling.

Findings

Findings reveal that materialism has a negative association in predicting the identity exploration of students. At the same time, there was a significant full and partial mediating effect of conspicuous consumption on the relationship between body image and materialism on identity exploration, respectively.

Research limitations/implications

The study provides valuable information for parents in understanding how conspicuous consumption may influence their children’s identity formation. The findings can also be helpful for educators in the design of discussions and interventions for students on the social-psychological antecedents of conspicuous consumption and identity exploration. Government and regulatory agencies can use the study’s findings to shape student financial literacy and consumer protection policies.

Originality/value

This study makes both theoretical and methodological contributions to the existing literature. It provided concrete empirical evidence establishing a subtle connection between the symbolic self-completion theory and the identity status paradigm. It is also amongst the first single research conducted within the scope of these two theories in the Nigerian higher education context.

Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

Content available
Book part
Publication date: 24 October 2018

Tony L. Henthorne

Abstract

Details

Tourism in Cuba
Type: Book
ISBN: 978-1-78743-902-3

1 – 10 of 29