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Article
Publication date: 10 January 2020

Mohammad Zahedul Alam, Wang Hu, Md Rakibul Hoque and Md Abdul Kaium

The purpose of this paper was to explore the comparative influential factors affecting the behavioral intention and actual usage of mHealth services in two distinct national…

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Abstract

Purpose

The purpose of this paper was to explore the comparative influential factors affecting the behavioral intention and actual usage of mHealth services in two distinct national environments, i.e. China and Bangladesh, in relation to the international expansion of mHealth services.

Design/methodology/approach

In this study, widely accepted Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables, i.e. Perceived Reliability and Price Value have been selected as a theoretical framework. Primary data were collected from existing mHealth users among generation Y in both China and Bangladesh. A total of 296 and 250 questionnaires were deemed as usable for data analysis for Bangladesh and China, respectively.

Findings

Performance expectancy and social influence had significant impact on the adoption intention of mHealth services for both countries. Effort expectancy and price value were insignificant factors for Bangladesh, whereas facilitating condition and perceived reliability were insignificant for China.

Practical implications

The insights from this study could benefit mHealth services providers and those policymakers who seek to enter the Chinese and the Bangladeshi healthcare market. The dimensions identified in the study are based on a full assessment of mHealth usages experiences. Global service providers can use the dimensions identified by the paper to better assess their service performance on an international level.

Originality/value

The paper is unique in that it is one of the first cross-country examinations of influential factors affecting the adoption of mHealth services in two different countries. This study confirms the applicability of extended UTAUT model in the context of mHealth services among the generation Y in developing countries such as China and Bangladesh.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. 14 no. 1
Type: Research Article
ISSN: 1750-6123

Keywords

Article
Publication date: 23 March 2020

Md Abdul Kaium, Yukun Bao, Mohammad Zahedul Alam and Md. Rakibul Hoque

This study aims to understand the factors affecting the continuance usage intention (CUI) of mHealth among the rural elderly.

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Abstract

Purpose

This study aims to understand the factors affecting the continuance usage intention (CUI) of mHealth among the rural elderly.

Design/methodology/approach

An integrated model was proposed with the constructs derived from multiple models such as the unified theory of acceptance and use of technology, information system success model and expectation confirmation model. Data were collected from 400 participants who had prior experiences with mHealth services in Bangladesh. The research model was tested using the partial least squares method based upon structural equation modelling.

Findings

The findings indicated that system quality, performance expectancy, facilitating conditions and social influence were significant to the degree of confirmation and ultimately affect satisfaction and CUI. Surprisingly, service quality and information quality were insignificant.

Research limitations/implications

This study has added in the field of knowledge by contributing some new thoughts and interpretations of continuance usage modelling for mHealth services. The findings may become beneficial for the government agencies, policymakers, mHealth systems developers and service providers.

Originality/value

As limited research was found on CUI of mHealth in the integrated view of rural elderly’s value, this research contributes to the extant literature by categorizing key factors that might support to proliferate the continuance usage of this service. Moreover, the contextualization of the related variables and integration of the existing model is theoretically original. Furthermore, because of a generic approach, the findings could be easily modified to assist other developing countries in the planning and up-take of mHealth.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. 14 no. 2
Type: Research Article
ISSN: 1750-6123

Keywords

Article
Publication date: 8 July 2021

Seong Mi Bae, Md. Abdul Kaium Masud, Md. Harun Ur Rashid and Jong Dae Kim

There was no previous firm-level empirical research to examine cross-sectional differences in climate financing. The purpose of this study is to determine the key elements of the…

1504

Abstract

Purpose

There was no previous firm-level empirical research to examine cross-sectional differences in climate financing. The purpose of this study is to determine the key elements of the climate investment decision by business management. The study also explores how politics and media influence corporate climate investment decisions.

Design/methodology/approach

The study incorporates a theoretical lens of institutional, stakeholder and media setting agenda to explain the relationship of climate finance with political connection and media influence along with other institutional and firm-specific variables. The sample of the study is collected from the financial sector firms that financed climate/green projects. In total, 178 firm-year observations are documented during 2014–2018. The unbalanced panel data model uses a fixed effect and a 2SLS regression model to test a set of hypotheses. The study uses several alternate methods to check and verify the reliability of the study.

Findings

The empirical findings show that climate finance is positively and significantly associated with Islamic Sharīʿah and media visibility, and negatively and significantly related to financial constraints. Moreover, the empirical results document that listing regulation has no significant influence on climate investment. The political connection plays a negative moderating role between media and climate finance. The result indicates that if a former or current politician is on the board, the media’s positive impact on climate financing diminishes.

Practical implications

The study has significant managerial implications especially to the regulatory bodies, business management and policymakers. The central bank in the developing countries needs to take into consideration the finding of the study promoting climate/environmental/green finance and investment. Islamic Sharīʿah promotes climate finance that would be a prominent indicator for Islamic financial institutions.

Social implications

Politics can deter positive decisions on climate financing such that it negatively influences the media’s role of a watchdog of the society in developing countries. Climate investment would be an important mechanism to reduce carbon emissions and environmental hazards and to solve many social problems.

Originality/value

The study provides first-ever firm-level evidence of the determinants of climate finance and investment that has a significant value in the area of climate change and green investment by the financial firms.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 2 November 2021

Mohammed Mizanur Rahman, Md. Mominur Rahman, Mahfuzur Rahman and Md. Abdul Kaium Masud

The purpose of this paper is to examine the impact of trade openness on the cost of financial intermediation and bank performance. Developed and developing countries are currently…

Abstract

Purpose

The purpose of this paper is to examine the impact of trade openness on the cost of financial intermediation and bank performance. Developed and developing countries are currently pursuing trade openness to achieve higher bank performance with less intermediation costs.

Design/methodology/approach

In attaining the study's objectives, several regression methodologies were employed (i.e. system generalized method of moments (GMM), fixed effect, pooled ordinary least squares (OLS) and vector error correction model (VECM)). The authors tested the hypothesis on data of 885 banks from BRICS countries, which span 18 years (2000–2017).

Findings

The results from this robust study showed that embedding higher trade openness reduces financial intermediation costs and improves banks' performance. The results remain robust following the use of different estimation methods and alternative variables as proxies. In addition, results were still valid upon considering bank level, industry level and country level as control variables. It was also observed that the relation pattern holds its rigidity during “good” and “bad” times (i.e. the global financial crisis).

Originality/value

The results provide better references for bank regulators, academics and policymakers to take advantage of the low financial intermediation costs resulting from trade openness.

Details

International Journal of Emerging Markets, vol. 18 no. 10
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 2 March 2023

Md. Abdul Kaium Masud, Mohammad Sharif Hossain, Mahfuzur Rahman, Mohammad Ashraful Ferdous Chowdhury and Mohammed Mizanur Rahman

Corporate corruption reporting (CCR) is an emerging issue of the corporation for measuring transparency, integrity and accountability to the stakeholders and society. The purpose…

Abstract

Purpose

Corporate corruption reporting (CCR) is an emerging issue of the corporation for measuring transparency, integrity and accountability to the stakeholders and society. The purpose of this paper is to examine the role of CCR and financial management responsibility regarding the issue of corruption control.

Design/methodology/approach

To explore the influences of corruption disclosure, this study considers the keywords-based content analysis of the listed financial firms of the Dhaka Stock Exchange in Bangladesh for 2012–2016. The research considers stakeholders and theoretical legitimacy lens for discussing corporate corruption disclosure. This study identified 143 self-driven keywords by classifying, analyzing and selecting the appropriate large set of keywords from the prior literature. This study examines 247 firm-year observations of all financial firms in Bangladesh using secondary data sources.

Findings

The results of the hierarchical regression analysis report that financial firms following Sharia principles have a negative and significant association with CCR, while Big4 has a positive and significant influence. Moreover, the interaction effect of Big4 on the relationship between Sharia principles and CCR is negative and insignificant. The findings reported that Islamic financial firms disclose less corruption information than conventional financial firms in Bangladesh.

Practical implications

This study findings are expected to significantly impact corporate management and policymakers of developing and highly corrupted economies to enhance corporate accountability, transparency and reputation. The regulatory body can consider the findings to promulgate anti-corruption reporting rules and regulations.

Originality/value

The authors believe the theoretical lens used to support the method and findings of this paper are unique and novel.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 1
Type: Research Article
ISSN: 1759-0817

Keywords

Book part
Publication date: 19 October 2021

Md. Harun Ur Rashid, Md. Sha Alam Buhayan, Md. Abdul Kaium Masud and Adrian Sawyer

The study examines the effects of governance quality and religiosity on tax evasion (TE) in the OECD (Organisation for Economic Co-operation and Development) countries. Further…

Abstract

The study examines the effects of governance quality and religiosity on tax evasion (TE) in the OECD (Organisation for Economic Co-operation and Development) countries. Further, the study investigates which government qualities and religiosities affect TE significantly. Ordinary least squares has been used to analyze the data gathered from 36 OECD countries covering the period of 2002–2015 based on the latest data of TE. The results show the negative impact of governance quality and religiosity on TE; it implies the higher level of governance quality and religiosity, and the lower level of TE across the countries. Among the governance qualities, the higher the government effectiveness (GE), the rule of law (RL), and regulatory quality (RQ), the lower the level of TE as they have a negatively significant impact on TE. On the contrary, the positive impact of the voice of accountability (VA) and political stability (PS) on TE implies that with increasing the VA and PS, TE also increases. Moreover, during the investigation of religiosities on TE, the study found that Catholics (CATH) have a significant and negative effect on TE, while Muslim (MUSL) is found to be positively significant. Overall findings of the study suggest the government of the OECD countries to emphasize enhancing the governance quality and practicing of peoples' religious activities freely, which demotivates people to evade tax.

Content available
Book part
Publication date: 19 October 2021

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-80071-674-2

Open Access
Article
Publication date: 12 July 2023

Nicola Cobelli and Emanuele Blasioli

The purpose of this study is to introduce new tools to develop a more precise and focused bibliometric analysis on the field of digitalization in healthcare management…

1395

Abstract

Purpose

The purpose of this study is to introduce new tools to develop a more precise and focused bibliometric analysis on the field of digitalization in healthcare management. Furthermore, this study aims to provide an overview of the existing resources in healthcare management and education and other developing interdisciplinary fields.

Design/methodology/approach

This work uses bibliometric analysis to conduct a comprehensive review to map the use of the unified theory of acceptance and use of technology (UTAUT) and the unified theory of acceptance and use of technology 2 (UTAUT2) research models in healthcare academic studies. Bibliometric studies are considered an important tool to evaluate research studies and to gain a comprehensive view of the state of the art.

Findings

Although UTAUT dates to 2003, our bibliometric analysis reveals that only since 2016 has the model, together with UTAUT2 (2012), had relevant application in the literature. Nonetheless, studies have shown that UTAUT and UTAUT2 are particularly suitable for understanding the reasons that underlie the adoption and non-adoption choices of eHealth services. Further, this study highlights the lack of a multidisciplinary approach in the implementation of eHealth services. Equally significant is the fact that many studies have focused on the acceptance and the adoption of eHealth services by end users, whereas very few have focused on the level of acceptance of healthcare professionals.

Originality/value

To the best of the authors’ knowledge, this is the first study to conduct a bibliometric analysis of technology acceptance and adoption by using advanced tools that were conceived specifically for this purpose. In addition, the examination was not limited to a certain era and aimed to give a worldwide overview of eHealth service acceptance and adoption.

Details

The TQM Journal, vol. 35 no. 9
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 13 November 2023

Rubel Saha, Md. Nurul Kabir and Abdul Hannan Chowdhury

This study aims to empirically examine the influence of CEO characteristics on the sustainability performance of listed banks in Bangladesh through the lens of upper echelons…

Abstract

Purpose

This study aims to empirically examine the influence of CEO characteristics on the sustainability performance of listed banks in Bangladesh through the lens of upper echelons theory.

Design/methodology/approach

The authors estimated sustainability performance score based on a hand collected data set from the annual report and sustainability reports of the Bangladeshi listed banks. Following Clarkson et al. (2008), the sustainability index developed by Ong et al. (2016) and the G4 sustainability reporting standards of the global reporting initiative (GRI), a unique scoring index was developed to gather and assess sustainability data from listed banks. A panel regression analysis model is used to investigate the impact of CEO attributes on sustainability performance.

Findings

The findings of this study reveal that higher academic qualifications, greater industry experience and a longer tenure of the CEO have a significant and positive impact on the sustainable performance of the Bangladeshi listed banks. Furthermore, this study reveals that Bangladeshi listed banks are considerably behind in implementing the sustainability recommendations of Bangladesh Bank.

Originality/value

This study provides new evidence of how CEOs’ attributes can affect the sustainability reporting of Bangladeshi listed banks. Furthermore, this study measures the real contribution towards sustainability performance compared with the general claims about sustainability made by listed banks in Bangladesh.

Details

Accounting Research Journal, vol. 36 no. 6
Type: Research Article
ISSN: 1030-9616

Keywords

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