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This study focuses on home country institutions as sources of variation in the level of foreign investment into India. Our findings support the idea that institutional voids found in India are less of a deterrent to investments from home countries with high levels of institutional development than from home countries with similar institutional voids. Overall, foreign investments in India are found to be significantly related to the strength of institutions within home countries. The levels of both approved and realized foreign direct investment (FDI) are strongly influenced by economic factors and home country regulative institutions, and weakly influenced by home country cognitive institutions. When considered separately, the cognitive institutions and regulative institutions within a given home country each significantly influence the level of approved/realized FDI into India. However, when considered jointly, only the strength of regulative institutions is predictive of FDI inflows.

The paper explores the role of the strategic partner in the Management Development (MD) process at Jordan Telecom (JT) by surveying the attitudes of 243 Jordanian managers and by testing the relevant hypothesis. The findings reveals that the strategic partner contributes to the development of Jordanian managers' skills in areas such as time management, performance appraisal, job design and communications and cooperation. A limited significant impact of relevant demographic and managerial factors on managers' attitudes towards their MD and strong corelational relationships among MD dimensions are also revealed through the findings. The conclusions highlight the positive outcomes and implications of the strategic partnership at JT. The recommendations emphasized the need for further partnerships in Jordan because of their influential effects on Jordanian businesses.

The purpose of this study is to evaluate different strands of institutional theory within the internationalization process of multinational enterprises (MNEs) in developed and emerging economies. In the light of this purpose, the authors try to fill the gap in the literature through analysing the main institutional theories: neo-institutionalism, new institutional economics, comparative capitalism and the institution-based view. Therefore, the main concern is to determine the distribution of different strands of institutional theory in its subfields in this study.

This study provides a profound analysis of different strands of institutional theory within the period from 1990 to 2018 in a larger sample. With a qualitative content analysis, authors reviewed 150 articles using different strands of institutional theory at both theoretical and analytical level and accessed 25 journals published in Social Science Citations Index between 1990 and 2018. In this study, authors used the inductive approach and the qualitative content analysis (Duriau et al., 2007) and adopted a research method to investigate different strands of institutional theory within the internationalization process of MNEs in developed and emerging markets (EMs).

Coders have synthesized the strands of institutional theory in detail to analyse the theoretical contribution of the study. The strands of institutional theory have been analysed both by institutional perspective and citation analysis. Coders classify the analysis level into three main categories. These are country, headquarter and subsidiary level. Our findings are related to the basic determinants and assumptions of different strands of institutional theory. Because in new institutional economics, analysis levels are country and industry. On the other hand in institution-based view, analysis levels are country and firm. Finally in comparative capitalism, analysis levels are country and region and, in neo-institutionalism analysis level is organization itself. In this study, findings show that sociology-based institutional strands, especially neo-institutionalism, are more preferred than other theories.

This study’s content analysis is limited to scope of selected journals. However, this study may suffer from publication bias. The authors examined only peer-reviewed articles from selected journals and did not include book chapters, book reviews, editor and special issue editor articles, research notes, conference papers and congress invitations. The important theoretical limitation of this study is to clarify the different strands of institutional theory in international business literature (Aguilera and Grøgaard, 2019). The firm size of MNEs is not included in this study, but it should be involved in coding categories in future studies.

This study provides the largest sample up to now and covers developed markets and EMs. Authors analysed this research from four perspectives: theoretical foundation, methodology, location and entry mode choices. On the other hand, this study shows that the institutional environment not only mitigates or mediates the effects but also directs the effects on foreign direct investment’s internationalization process of location choice and entry strategies.

China’s economy is transforming at a brisk pace. A partially dismantled command economy and introduction of competition have fueled consumer demand for a greater selection of innovative new products in the retail market. The challenge for retail buyers is to adjust their procurement processes to respond to consumer needs in an efficient and effective manner. This study examines factors influencing buyer‐supplier relationships in a transition economy. We present a model to explain the factors driving retail buyer dependence on suppliers. We find that retailer evaluation of supplier credibility mediates the relationship between retailer perceptions of a supplier ability to add value to its business and the ability to achieve its desired goals. In part, this is due to the supplier’s market orientation. Interestingly, guanxi ties have no impact on the retailer perceptions of the supplier credibility, but have a positive affect on retailer dependence on its supplier partners.

Big Data analytics (BDA) and its implications for the accounting profession continue to be a key issue that requires more research and evaluation. As a result, the purpose of this study is to evaluate the impact of BDA on financial reporting quality, as well as to assess the accounting challenges associated with Big Data. It provides qualitative evidence from Canada.

This study used a qualitative approach to ascertain the thoughts and perceptions of auditors, financial analysts and accountants at Canadian audit and accounting firms in BDA and its impact on financial reporting quality, using semi-structured interviews. To obtain their consent to participate in the interview, 127 auditors, financial analysts and accountants from Canadian audit and accounting firms were initially approached. The final number of respondents was 41, representing a response rate of 32%.

The authors’ findings underscored the relevance of Big Data and BDA in affecting financial report quality and revealed that BDA had a significant effect on improving financial reporting quality. Big Data improves accounting reporting and expert judgment by providing professional. In summary, participants agreed that when analytical methods in Big Data are implemented effectively, businesses may possibly achieve a variety of benefits, including customized goods, simplified processes, improved risk assessment process and, finally, increased risk management.

The authors’ findings indicate that BDA may help predict investment returns and risks, estimate future investment opportunities, forecast revenues, detect fraud and susceptibility early and identify economic growth opportunities. As a result, auditors, financial analysts, accountants, investors and other strategic decision-makers should be aware of these findings to make informed choices.

Big Data has become the norm in recent years; accountants and other decision-makers have struggled to analyze massive amounts of data. This limits their capacity to profit from such data even more. Therefore, this study is motivated by the lack of research on Big Data’s influence on financial report quality.

Small and medium-sized firms (SMEs) are typically reported to have a limited interest in broader societal concerns across the world. As a result, the purpose of this study is to develop a model of SME’s strategic philanthropic performance in light of the societal reactions to the COVID-19 issue, particularly in terms of the intervention of corporate spirituality and the solid regulatory motive behind these.

A systematic mixed review analysis has been executed to analyze the strategic philanthropic performance configuration triggered by the recent COVID-19 crisis, in which over 369 publications are read and reviewed by the authors. It has also established the reliability and validity of literature analysis. Also besides, a short form of qualitative investigation has been used to support the direction of the study.

Through regulatory adjustments, the study's findings effectively developed a strategic philanthropic performance configuration for SMEs. In this case, the strategic philanthropic convergence of corporate giving, corporate volunteering, corporate foundation and food bank has the potential to help SMEs thrive in the long run. The study also discovers that corporate spirituality might potentially mediate between appropriate regulations and strategic philanthropic performance of SMEs in the context of a supportive external environment.

Prior empirical attempts are subsequently required to inquiry about the proposed conceptualization from different perspectives.

The decision-makers of SMEs, with the efficient implementation of the proposed outline, will use the understanding given for their required actions to develop the competitive advantage in terms of social concerns. On this note, the outcomes of the study can also enhance business differentiation and competitiveness. It can also serve as a strategic guideline for firms to develop organizational values for long-term survival.

In the COVID-19 reality, SMEs will contribute to the concerns through philanthropy activities that are better suited for both enhanced social good and greater corporate advantages. The idea can also serve as a basis for SMEs to accomplish the Sustainable Development Goals (SDGs).

To the best of the authors' knowledge, this is the first research that conceptualizes the influence of government regulation on the strategic philanthropic performance of SMEs while taking corporate spirituality into account in order to survive the COVID-19 crisis.

The paper aims to examine the level of agricultural credit by commercial banks and the determinants that influence the commercial banks to the increased level of agricultural credit through the pressures of the institutional environment.

The study selects seventeen sample commercial banks following the market capitalization method and investigates a total of 85 annual reports during the period from 2013 to 2017. The study conducts a pooled regression to conclude the proposed hypotheses.

The present study finding indicates that the average of agricultural credits to total credits is 2.25% among the sample commercial banks. The study finds a positive significant association between board gender diversity, foreign director, management team and agricultural credit. Furthermore, the study has found that the role of the deposit in enhancing agricultural credit is positive. On the other hand, the association between independent directors, profitability and agricultural credits is negative.

The study is based on secondary data with five firm-year observations of commercial banks. The study finding is based on commercial banks, so it should not be generalized to non-bank financial institutions.

The study emphasizes policymakers’ attention towards the level of agricultural credit and determinants that influence the level of agricultural credit by commercial banks in emerging markets.

The key contribution of the study is to focus on the reformist role of the determinants in promoting the increased level of agricultural credit in the emerging markets.

The present study aimed to find out the relationship of public service motivation (PSM) with other positive aspects, that is workplace spirituality and employee well-being among academic staff of public sector higher education institutions.

In order to capture the full picture of the institutional factors that may be responsible for initiating and improving public service motivation among employees, 23 interviews were carried out with employees placed in leadership positions in the public sector universities. The data were qualitatively analyzed through NVivo 12 to gain institutional perspective regarding various organizational factors that could influence PSM.

The finding of this study elaborates that, although PSM is a personal attribute of the individual, there are many other organizational factors that exert a substantial effect in promoting PSM. The results of qualitative data also affirmed a significant relationship between PSM and workplace spirituality (a type of organizational culture) and the influence of employee well-being in improving the motivation of public employees towards service provision.

The data were collected from the specific population that is academic staff of public sector universities which limits the generalizability of the results.

PSM is a vital concept in public organizations where individuals must understand and focus on public concerns to improve the quality of public service. Therefore, public sector organizations faced the challenge of nurturing an organizational culture in which selfless public service becomes the norm and individuals are driven by the effective accomplishments of their services. Therefore, an organization that is highly oriented towards spirituality likely to improve employee well-being, which is a challenging and important concept in organizations in promoting PSM among employees.

This study is unique in terms of identifying workplace spirituality and employee well-being as organizational influencers in promoting PSM among employees.

This paper aims to examine the mediating role of big data adoption (BDA) on the association between board governance (BG) and audit report lag (ARL).

This study uses data extracted from financial reports for a sample from EGX100 over the period from 2015 to 2019. This study applies content analysis approach to measure the level of BDA. This study uses ordinary least squares, structure equation modelling and principal component analysis to investigate the relationship between BG, BDA and ARL.

The findings indicate that BDA can be used as a predictor of ARL for companies listed on the Egyptian stock exchange. The results show that board diversity has a significant effect on ARL when BDA is used as a mediator.

This study only includes technology, telecommunications and health-care industries in the sample.

This paper raises investor and stakeholder awareness for the importance of BDA and corporate governance (CG) procedures in reducing audit report delays in developing countries such as Egypt. This study can assist regulators in developing audit report requirements and enforcing regulations to guarantee timely audit report publication.

This paper provides a shred of unique evidence on the role of BDA in mediating the relationship between BG and ARL in a developing country.

This paper aims to examine the barriers to the environmental sustainability practices of large-scale mining companies throughout a mine lifecycle, analysed in the context of the plural and competing logics and tensions in the broader institutional environment.

The paper used a qualitative methodology based on multiple cases involving multinational mining companies, regulators and other major stakeholder groups, as it offers an opportunity for analytical generalisations where the empirical results are compared to previously established theories.

The empirical results indicate that the environmental sustainability barriers are embedded within gaps in Ghana’s natural resources governance framework. The gaps arise out of contradictory interests and values, which hinder the direction and practices of large-scale mining companies.

The findings may only apply to the context of this study and is inadequate as the basis for assessing the effectiveness or otherwise of specific initiatives of large-scale mining firms in Ghana.

This study have implications on how large-scale mining companies and their stakeholders define their values and goals, and engage in a dynamic process to accommodate the multiple and competing logics by implementing effective structures at the organisational and institutional levels.

This paper contributes to the sustainability and institutional complexity perspective by showing that plural logics are often contradictory, but may also be complementary in situations of complicit commonality, hindering sustainable outcomes. The authors argue that this is one of the few studies that have examined the barriers to environmental sustainability explicated in the context of institutional complexity.