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Article
Publication date: 31 March 2023

Ismah Osman, Sharifah Faigah Syed Alwi, Mohsin Abdur Rehman, Ruhaini Muda, Faridah Hassan, Rohail Hassan and Hasni Abdullah

This study aims to empirically investigate the pathway to financial management behavioural intentions (FMBI) from Islamic perspectives, through dimensions of Islamic financial…

Abstract

Purpose

This study aims to empirically investigate the pathway to financial management behavioural intentions (FMBI) from Islamic perspectives, through dimensions of Islamic financial literacy (IFL; Islamic financial knowledge [IFK], financial skills [FS] and self-efficacy [SE]) based on an extension to the theory of planned behaviour (TPB) model.

Design/methodology/approach

Data was collected via a self-administered questionnaire by 300 millennials (Muslims) working in Malaysia. Structural equation modelling was used for data analysis purposes by using SmartPLS.

Findings

The results present the positive and significant influence of IFK on financial attitude (FA), FS on the elements of FA, subjective norm (SN), perceived behavioural control (PBC) and perceived moral obligation (PMO), SE on FA, FS on the elements of FA, SN and PBC. Furthermore, PBC and PMO were strong predictors of FMBI from an Islamic standpoint.

Originality/value

The findings successfully contribute to the theoretical extension of the TPB model via dimensions of IFL (IFK, FS and SE) as predictors of FA, SNs, PBC and PMO. Besides, this study provides some new insights of millennial Muslims concerning IFL and financial management from Islamic beliefs.

Details

Journal of Islamic Marketing, vol. 15 no. 1
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 26 December 2023

Peng Peng and Zhigang Xu

Large-scale farm management in China has developed rapidly in recent years. Large-scale farmers face substantial operating risks, requiring extensive price risk management…

Abstract

Purpose

Large-scale farm management in China has developed rapidly in recent years. Large-scale farmers face substantial operating risks, requiring extensive price risk management. However, the agricultural insurance and futures markets in China are incomplete. This study aims to analyze the price-risk-management behaviors of large-scale farmers under incomplete market conditions, with a focus on the interconnections between large scale farmers' subjective preferences (risk preferences, time preferences), liquidity constraints and their price risk management.

Design/methodology/approach

The authors construct an analysis framework to reveal the impact of large-scale farmers' risk preferences, time preferences and liquidity conditions on their price-risk-management behaviors under incomplete market conditions. Using data from field surveys and subjective preference experiments involving 409 large-scale grain farmers in China, an empirical analysis was conducted using the bivariate probit model.

Findings

The results show that risk-averse farmers will use risk transfer (such as contract farming) and risk diversification (such as multi-period sales) to avoid price risk. However, farmers subject to liquidity constraints and strong time preferences will not choose risk diversification, and the interaction between time preferences and liquidity constraints will strengthen this decision. The larger the farm-management scale, the greater the impact.

Originality/value

The authors focus on rapidly developed large-scale farm management in China. Appropriate price risk management is required by large-scale farmers due to their substantial operating risks. Considering the incomplete conditions of agricultural insurance and futures markets, the results of this study will help identify behavioral characteristics of large-scale farmers and optimize their price-risk-management strategies, further stabilizing large-scale farm management.

Details

China Agricultural Economic Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-137X

Keywords

Article
Publication date: 2 June 2023

Emmanuel C. Mamatzakis, Lorenzo Neri and Antonella Russo

This study aims to examine the impact of national culture on classification shifting in Eastern European Member States of EU Eastern European countries (EEU) vis-à-vis the Western…

Abstract

Purpose

This study aims to examine the impact of national culture on classification shifting in Eastern European Member States of EU Eastern European countries (EEU) vis-à-vis the Western Member States of EU (WEU). The EEU provides a unique sample to study the quality of financial reporting that the authors measure with classification shifting given that for more than five decades they were following the model of a centrally planned economy, where market-based financial reporting was absent. Yet, the EEU transitioned to a market-based economy and completed its accession to the EU.

Design/methodology/approach

This study uses a panel data set of firm year observations from 1996 and 2020 that covers the full transition of EEU. This empirical analysis is based on fixed effects panel regression analysis where the authors report a plethora of identifications.

Findings

This study finds classification shifting in the EEU countries since their transition to the market-based economy, though they have no long record of market-based financial reporting. This study also notices that cultural factors are associated with classification shifting across all Member States of the EU. This study further examines the impact of interactions between cultural characteristics and special items and reveal variability between WEU and EEU. As part of the robustness analysis, this study also tests the impact of culture on real earnings management measures for both WEU vs EEU, confirming the variability of the impact of culture on earnings management.

Research limitations/implications

Future research could explore the role of religion differences in WEU vis-à-vis EEU states, as they are also subject to cultural differences.

Practical implications

The findings are important for regulators, external monitors and investors, as they show that cultural factors affect earnings management with some variability across countries in the EU, and they should be acknowledged in policymaking.

Social implications

The findings show that cultural differences between EEU and the “old” Member States of the EU could explain classification shifting.

Originality/value

To the best of the authors’ knowledge, this is the first study that sheds light on the impact of national culture on classification shifting in EEU of EU vis-à-vis the “old” WEU of EU.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 5 March 2024

Jan Beyne and Lars Moratis

This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on…

Abstract

Purpose

This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on Sustainable Development Goals (SDGs) in organizations. From an academic viewpoint, it not only adds to previous work on the topic of SDG materiality (e.g. Van Tulder and Lucht, 2019) but also aims to contribute new insights into the steps that are crucial and influence the adoption of the SDGs in materiality assessments. It may also add to the literature by providing new knowledge on the strategic considerations that organizations may make and institutional dynamics that encourage organizations to implement the SDG materiality method.

Design/methodology/approach

By executing a national survey research in Belgium through a collaboration between academics of Antwerp Management School, Louvain School of Management (UCLouvain) and the University of Antwerp, and supported by Belgium’s Federal Institute of Sustainable Development, the authors have obtained several insights into the SDG landscape in Belgium for various types of organizations, including companies, governmental and nongovernmental organizations and educational institutions. This research builds further on a first national survey (SDG Barometer Belgium, 2018) on the adoption and implementation of the SDGs. However, an important aim of this research is to shift the emphasis to more prominent new elements, such as whether or not organizations use the SDGs in materiality assessments. While the main part of the data for this research were collected through an online questionnaire, document analyses were conducted based on the sustainability reports of BEL 20 companies, the benchmark stock market index of Euronext Brussels consisting of 20 companies traded at the Brussels Stock Exchange, and seven interviews were held to obtain additional insights.

Findings

A total of 386 organizations across sectors responded to the question “Does your organization perform a materiality analysis”, of which 210 organizations completed the question “Does your organization align the materiality analysis with the SDGs,”after an “exit route” based on a positive answer to the first question. When diving into the survey results, the authors see that no more than 12% of the 210 organizations performing a materiality analysis align their materiality analysis with the SDGs, while 14% indicate that they do not account for the SDGs at all in their materiality analyses. The results show that 41% of the organizations take into account the SDGs to a certain degree when performing their materiality analysis. Speculating on an explanation for these results, it may be the case that organizations do not yet think about coupling the SDGs to their materiality assessment, experience difficulties in practice or generally lack the knowledge for relating the SDGs to the sustainability topics that are relevant to them. This seems in line with other research (e.g. Van Tulder and Lucht, 2019), as the results of this study indicate that it seems to be difficult for organizations to relate the SDGs to the existing sustainability priorities or materiality analyses of companies.

Originality/value

The real contribution of this paper essentially lies in the description of the Janssen Pharmaceuticals case. The company recognized that today’s internally focused approach to goal setting is not enough to address global challenges. Hence, looking at what is needed externally from a global perspective, taking into account sustainability thresholds and setting ambitions accordingly, is needed to bridge the gap between current performance and required performance. From the Janssen Pharmaceuticals case, the authors learned that external stakeholders are an extremely useful source of information to address the required performance by using the SDG framework. For sure, SDG materiality analyses are still in an early phase of development and knowledge on how to conduct such an analysis may be lacking. Future efforts – or the lack thereof – may indicate whether or not companies consider such analyses as sufficiently relevant. Although the uptake of the SDGs is in progress, it remains to be seen which, if any, materiality method will eventually turn out as a new dominant way of defining material issues. The findings presented in this study hopefully serve as a basis for further investigation of the topic.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 14 February 2024

George Hondroyiannis, Eleni Sardianou, Vasilis Nikou, Kostas Evangelinos and Ioannis Nikolaou

The vast amounts of waste generated today threaten economies and societies due to high environmental and management costs. The aim is to investigate the short- and long-term…

Abstract

Purpose

The vast amounts of waste generated today threaten economies and societies due to high environmental and management costs. The aim is to investigate the short- and long-term patterns of municipal waste generation (MWG) in response to socio-economic and demographic growth variables at national and regional levels.

Design/methodology/approach

A panel data approach employing ordinary least squares (OLS), fixed effects (FE), random effects (RE), fully modified least squares (FMOLS) and error correction model (ECM) techniques. A sample of 28 European countries (2000–2020) and 44 European Union (EU) regions (2000–2018) were selected.

Findings

During periods of economic growth and higher employment rates, consumer confidence tends to increase, leading to elevated levels of consumer spending and consumption. Intensification in the production factors, specifically capital and employment, results in an upsurge in MWG, thereby creating a cycle where waste generation becomes deeply entrenched in the economic system in both the short and long terms. Rapid population growth, attributed to higher fertility rates, is associated with increased MWG. At the regional level, a double-aging process and a shift toward an aging population exert less pressure on MWG in both the short and long term. Promoting higher levels of environment-oriented human development yields various benefits, including the generation of greater knowledge spillovers, enhanced environmental literacy, a shift toward circular thinking and the promotion of greener entrepreneurship. Increased R&D expenditures facilitate the development of innovative waste reduction technologies, fostering improvements in waste management techniques, recycling processes and the utilization of sustainable materials.

Research limitations/implications

The research examines the short- and long-term adjustments of MWG in response to changes in macroeconomic variables from low aggregation (countries) to high aggregation (regions). By analyzing the relationship between economic growth, urbanization, healthcare system quality, labor market functioning, demographic trends, educational level, technological advancement and MWG, the study fills a research gap and enhances understanding of waste management interventions. However, data availability and waste statistics accuracy should be considered. Future research could explore the relationship between macroeconomic variables and waste generation in sectors beyond MWG, such as industrial or construction waste, for a more comprehensive understanding of waste generation as a whole.

Practical implications

The positive correlation between economic activity levels and waste generation in both the short and long terms, emphasizes the criticality of investing in waste reduction and recycling infrastructure to mitigate landfill waste. The negative correlation between population density and waste generation stresses the importance of strategic waste facility placement in low-density areas. To effectively manage higher MWG, tailored waste collection systems and initiatives promoting healthy lifestyles are of immense importance. The positive relationship between employment rates and waste generation underscores the necessity of waste reduction programs that generate employment opportunities. The positive correlation between fertility rates and waste generation emphasizes the need for the expansion of extended producer responsibility programs to include products and materials specifically associated with families and child-rearing. Education campaigns and governmental support for research and development (R&D) in waste reduction technologies are also integral components of an effective waste management strategy.

Originality/value

The short- and long-term adjustments of MWG reacts to shifts in macroeconomic variables from low aggregation (countries) to high aggregation (regions). Previous research has neglected the long-term information contained in variables by not incorporating the lagged error correction term (ETM). Neglecting this aspect could result in imprecise estimates of the elasticities.

Details

Management of Environmental Quality: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7835

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 30 January 2024

Chuanjing Ju, Yan Ning and Yuzhong Shen

Safety professionals' primary job is to execute safety control measures towards frontline personnel, and previous studies focus on the effectiveness of such controls. Rare…

Abstract

Purpose

Safety professionals' primary job is to execute safety control measures towards frontline personnel, and previous studies focus on the effectiveness of such controls. Rare research efforts, however, have been devoted to the effectiveness of management control measures towards safety professionals themselves. This study aimed to fill up this knowledge gap by examining whether safety professionals under differing management control configurations differ in their work attitudes, including affective commitment, job satisfaction, career commitment and intention to quit.

Design/methodology/approach

Drawing on a holistic view of control, five forms of management control, i.e. outcome control, process control, capability control, professional control and reinforcement, were investigated. A cross-sectional questionnaire survey targeting at construction safety professionals was conducted. The latent profile analysis approach was employed to identify how the five forms of management control are configured, i.e. identifying the distinctive patterns of control profiles. The Bolck–Croon–Hagenaars method was then used to examine whether safety professionals' work attitudes were different across the identified control profiles.

Findings

Seven distinct control profiles were extracted from the sample of 475 construction safety professionals. The overall test of outcome means showed that mean levels of affective commitment, job satisfaction and intentions to quit were significantly different across the seven profiles. The largest that was also the most desirable subgroup was the high control profile (n = 161, 33.9%). The least desirable subgroups included the low control profile (n = 75, 15.8%) and the low capability and professional control profile (n = 12, 2.5%). Pairwise comparison suggested that capability, professional and process controls were more effective than outcome control and reinforcement.

Originality/value

In theory, this study contributes to the burgeoning literature on how to improve the effectiveness of control measures targeted at safety professionals. The results suggested that effective management controls involve a fine combination of formal, informal, process and output controls. In practice, this study uncovers the ways in which managers leverage the efforts of safety professionals in achieving safety goals. Particularly, it informs managers that the control configurations, instead of isolated controls, should be executed to motivate safety professionals.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 16 February 2024

Sandeep Jagani, Vafa Saboorideilami and Saraf Tarannum

This study aims to investigate the conditional relationships among sustainability implementation, brand awareness, brand attitude and brand loyalty through the lens of…

Abstract

Purpose

This study aims to investigate the conditional relationships among sustainability implementation, brand awareness, brand attitude and brand loyalty through the lens of transformative service research (TSR). The research also aims to explain how brand loyalty moderates the mediated effect of brand awareness and attitude in the context of social and environmental sustainability initiatives.

Design/methodology/approach

Using both primary and secondary data sources from 31 prominent service companies and their 6,891 customers, this paper investigates the impact of sustainability practices and brand awareness on customer attitude. The paper also examines the moderated mediation effect of brand loyalty, explaining how it alters brand attitudes in the context of sustainability implementation. Finally, the study conducts a comparative analysis of how environmental and social shape brand attitudes in loyal customers.

Findings

Sustainability implementation has a negative impact on both brand awareness and customer attitude. However, this negative influence is mitigated for highly brand-loyal customers, resulting in a positive brand attitude. Further, the comparative analysis reveals that social implementation positively influences brand attitude in high-loyalty contexts.

Research limitations/implications

This research uses subjective judgments of researchers regarding companies’ sustainability practices, combining them with customer attitudes gathered through survey questionnaires. Additionally, the data set comprises data from 31 large service companies, potentially limiting the generalizability of findings to large service companies. Nevertheless, this paper extends TSR into the realm of sustainability and branding.

Practical implications

The positive outcomes of sustainability implementation practices are most pronounced when customer loyalty toward a brand is strong. Social implementation has a more potent effect on brand attitude, particularly among loyal customers. Companies can tailor their sustainability efforts more effectively.

Originality/value

With the lens of TSR, this research deepens our understanding of how sustainability affects consumer psychology but also offers a methodological advancement by using advanced statistical models and a variety of data sources. The distinctiveness of this research is also highlighted in the examination of how environmental and social sustainability initiatives influence brand attitude, especially among customers who exhibit strong brand loyalty.

Details

Journal of Services Marketing, vol. 38 no. 3
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 5 August 2022

Kumar Krishna Biswas, Brendan Boyle, Sneh Bhardwaj and Parth Patel

The authors' study aims to examine to what extent managerial religiosity does influence human resource (HR) managers' attitudes towards women as managers (ATWM), and whether such…

Abstract

Purpose

The authors' study aims to examine to what extent managerial religiosity does influence human resource (HR) managers' attitudes towards women as managers (ATWM), and whether such posi(nega)tive attitudes can facilitate or impede the adoption of supportive HR practices (SHRP).

Design/methodology/approach

This study empirically examines a theoretical model by employing partial least squares-based structural equation modelling (PLS-SEM) using quantitative survey data from 182 HR managers in Bangladesh.

Findings

The authors' findings reveal that individual religiosity may adversely affect HR managers' attitudes towards recognising women as managers, and such stereotyped attitudes, in turn, may attenuate the adoption of supportive HR practices in organisations operating particularly in highly religious socio-culture environments.

Research limitations/implications

The findings of the authors based on self-report, cross-sectional survey data collected from HR managers/equivalent working in the Bangladeshi organisations may unlikely to predict the ATWM held by the top leaders in organisations and other employees in similar socio-cultural settings.

Practical implications

The authors' findings suggest that religiosity cannot be ignored in management development and recruitment processes for HR managers, particularly in a society characterised by relatively weaker formal institutions and people with a higher degree of religiosity.

Originality/value

To the best of the authors' knowledge, this study is the first attempt explicating how top management's religiosity interacts with the attitudes towards the acceptance of women as managers and how such attitudes can influence the adoption of supportive HR practices.

Details

International Journal of Emerging Markets, vol. 19 no. 1
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 25 January 2021

Pouyan Esmaeilzadeh, Spurthy Dharanikota and Tala Mirzaei

Patient-centric exchanges, a major type of Health Information Exchange (HIE), empower patients to aggregate and manage their health information. This exchange model helps patients…

Abstract

Purpose

Patient-centric exchanges, a major type of Health Information Exchange (HIE), empower patients to aggregate and manage their health information. This exchange model helps patients access, modify and share their medical information with multiple healthcare organizations. Although existing studies examine patient engagement, more research is required to investigate patients' attitudes and willingness to play an active role in patient-centered information exchange. The study's main objective is to develop a model based on the belief-attitude-intention paradigm to empirically examine the effects of patients' attitudes toward engagement in care on their willingness to participate in patient-centric HIE.

Design/methodology/approach

The authors conducted an online survey study to identify the antecedents and consequences of patients' attitudes toward engagement in care. To empirically test the research model, the authors collected data from a national sample (n = 357) of individuals in the United States. The data were analyzed using structural equation modeling (SEM).

Findings

The proposed model categorizes the antecedents to patients' attitudes toward engagement in patient-related and healthcare system factors. The results show that patient-related factors (perceived health literacy and perceived coping ability) and health system factors (perceived experience with the healthcare organization and perceived patient-provider interaction) significantly shape patient attitude toward care management engagement. The results indicate that patients' attitudes toward engaging in their healthcare significantly contribute to their willingness to participate in medical information sharing through patient-centric HIE initiatives. Moreover, the authors’ findings also demonstrate that the link between patient engagement and willingness to participate in HIE is stronger for individuals who perceive lower levels of privacy and security concerns.

Originality/value

The authors validate the proposed model explaining patients' perceptions about their characteristics and the healthcare system significantly influence their attitude toward engaging in their care. This study also suggests that patients' favorable attitude toward engagement can bring patient-centric HIE efforts onto a path to success. The authors’ research attempts to shed light on the importance of patients' roles in adopting patient-centric HIE initiatives. Theoretical and practical contributions of this study are noticeable since they could result in a deeper understanding of the concept of patient engagement and how it may affect healthcare services in an evolving digital world. The authors’ findings can help healthcare organizations provide public citizen-centric services by introducing user-oriented approaches in healthcare delivery systems.

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