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Article
Publication date: 24 October 2023

Amina Amari, Sarra Berraies, Saeed T. Alshahrani, Mahrane Hofaidhllaoui and Jamel Choukir

Building on the conservation of resources (COR) theory, this study aims to explore how overall justice climate (OJC) and cross-cultural psychological capital (CCPsyCap) help…

Abstract

Purpose

Building on the conservation of resources (COR) theory, this study aims to explore how overall justice climate (OJC) and cross-cultural psychological capital (CCPsyCap) help highly skilled expatriates develop creative behaviours despite disruptive global macro-events. This topic has not been extensively researched in the context of expatriation, especially amongst self-initiated expatriates (SIEs) from the Middle East and North Africa (MENA) countries.

Design/methodology/approach

The data were collected through a web-based questionnaire from 307 SIEs coming from the MENA region and working in different sectors of the Kingdom of Saudi Arabia. The responses were analysed via partial least squares-structural equation modelling (PLS-SEM).

Findings

Empirical evidence shows that no significant direct correlation exists between the OJC and the creativity of SIEs. However, the results demonstrate that this relationship was completely mediated by CCPsyCap.

Practical implications

The context of high uncertainty may limit individuals' cognitive abilities amongst individuals, in turn, reducing their level of creativity. In this regard, this study identifies the need for host organisations to develop fair human resource policies to enhance creative behaviours amongst SIEs in such a context. It also underlines the role of psychological resources as a coping mechanism that helps those expatriates cope with the diverse challenges of their international assignments.

Originality/value

This study offers new theoretical support for understanding how the combination of OJC and psychological resources constitutes a springboard for enhancing SIEs' creativity in a context of hardship. This study also advances the COR theory by adopting a “cross-level resources caravans” approach.

Details

Journal of Global Mobility: The Home of Expatriate Management Research, vol. 12 no. 1
Type: Research Article
ISSN: 2049-8799

Keywords

Article
Publication date: 19 April 2024

S.M. Sayem, Azharul Islam, Mohammad Rajib Uddin and Jarin Sadia Promy

The study aims to identify the determinants of customer satisfaction in the electronic commerce (e-commerce) industry in Bangladesh. It also investigates whether acceptance of IT…

Abstract

Purpose

The study aims to identify the determinants of customer satisfaction in the electronic commerce (e-commerce) industry in Bangladesh. It also investigates whether acceptance of IT innovation mediates the relationship between the determinants of e-commerce and customer satisfaction.

Design/methodology/approach

A survey questionnaire had been designed and distributed among the customers of e-commerce businesses. Data were collected from 408 respondents, who were mostly from urban areas of the country. The collected data had been analysed with the application of the partial least square approach using SmartPLS4. First, the measurement model was applied to determine the validity and reliability of the dataset. Then, the structural model was utilized to justify the hypothesis.

Findings

The results showed that customer service, perceived ease of use and customer trust in e-commerce services have a significant positive impact on customer satisfaction. The acceptance of IT innovation, which showed a positive influence on customer satisfaction, enhanced customer satisfaction when accompanied by perceived ease of use and digital literacy.

Practical implications

The results would have valuable insight for the e-commerce business in designing their products and services and taking policies to achieve long-term customer loyalty.

Originality/value

This is the first study that incorporates IT innovation acceptance as a mediating variable. Although a number of factors have been identified as the determinants of customer satisfaction, the specific mechanism of IT innovation acceptance as a mediator between predictors and customer satisfaction is unique in this study.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 31 October 2023

Rabiu Saminu Jibril, Muhammad Aminu Isa, Zaharaddeen Salisu Maigoshi and Kabir Tahir Hamid

This study aims to examine how audit committee (AC) attributes influence quality and quantity disclosure of energy consumed by the listed nonfinancial firms for the period of…

Abstract

Purpose

This study aims to examine how audit committee (AC) attributes influence quality and quantity disclosure of energy consumed by the listed nonfinancial firms for the period of five years (2016–2020). The study aims at providing empirical evidence on how board of director’s independence influences the relationship between AC attributes and firms’ energy in achieving sustainable development goals (SDGs) on world climate policy.

Design/methodology/approach

The study obtained data from a sample of 83 listed nonfinancial firms, content analysis technique was used to compute energy disclosure indexes using global reporting initiative standards, while regression analysis was conducted to test the relationship among research variables.

Findings

The study revealed that AC independence, diversity and meetings were significantly related with energy disclosure. Also, the study found that other variables were insignificantly related with energy disclosure.

Research limitations/implications

The study is constrained for not considering all listed firms in the country. Furthermore, the study considered selected attributes, other important audit-committee size attributes such as audit-committee size, audit-committee size tenure could be study in by the future study.

Practical implications

The study’s findings would have practical implications for corporations and other business organizations seeking to actively involve the energy-related SDGs 7 and 13 in their business models and successfully communicate these efforts to stakeholders.

Originality/value

To the best of author’s knowledge, this is the first study that provides empirical evidence on the effect of AC attributes on the energy disclosure using effect of board independence as moderator in Nigeria.

Details

International Journal of Innovation Science, vol. 16 no. 2
Type: Research Article
ISSN: 1757-2223

Keywords

Article
Publication date: 13 February 2024

Md Shamim Hossain, Md.Sobhan Ali, Md Zahidul Islam, Chui Ching Ling and Chorng Yuan Fung

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

Abstract

Purpose

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

Design/methodology/approach

A balanced panel data of 62 firms from Dhaka and Chittagong stock exchanges in Bangladesh from 2009 to 2020 were used to run the regression. This study employed the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) to examine the hypotheses.

Findings

The findings show that large firms positively impact corporate tax avoidance. Similarly, profitability and leverage are positively associated with tax avoidance, and the results are significant. Furthermore, the study conducts robustness tests that confirm the findings.

Research limitations/implications

The use of cash effective tax rate (ETR) to investigate firms’ tax avoidance practices poses some limitations, and the results should be interpreted cautiously.

Practical implications

The current study may help policymakers better enhance tax collection from business firms. The findings could serve as a valuable input for effectively monitoring tax collection from large profit-earning firms.

Originality/value

To the authors' best knowledge, this is the first historical attempt in Bangladesh to use panel data to examine the relationship between the firm’s level characteristics and corporate tax avoidance. Panel data often provides greater flexibility with large data, simplifying calculation and statistical analysis.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 9 April 2024

Gabriela Pedro Gomes, Arnaldo Coelho and Neuza Ribeiro

The interest in sustainable human resource management has grown in the last decades. However, comprehensive, and systematic research concentrating on the evolution of this field…

Abstract

Purpose

The interest in sustainable human resource management has grown in the last decades. However, comprehensive, and systematic research concentrating on the evolution of this field, is still needed. The purpose of this study is to provide an overview and synthesis of the existing body of knowledge on human resource management (HRM) related to sustainability through a bibliometric study of articles published until 2022, identifying the most relevant research in this field. In the literature review, special attention is given to articles that link sustainable HRM to employees’ attitudes, identifying gaps and future research opportunities.

Design/methodology/approach

A bibliometric analysis and literature review was conducted over 105 documents obtained from the WoS database, using VOSviewer software program, from which 27 were selected for full-text reading. The applied database filters were: document type (article and early access); index (SSCI and SCI-expanded) and year (2019–2022).

Findings

The results show that: sustainable HRM literature is growing, especially after 2019; “Sustainability” is the journal with more publications; and England is the leading country. The network of co-occurrence of keywords analysis unveiled that performance, job satisfaction and behaviors are the most frequently studied topics in HRM.

Practical implications

For successful adoption of sustainable HRM practices, organizations should engage all staff comprehensively, focusing not only on consistent implementation but also on fostering a supportive organizational climate. This is vital for establishing a sustainable workplace where employees who strongly identify with the organization are less willing to leave it.

Originality/value

Through the Systematic Literature Review carried out on the articles published from 2019 to 2022, it was possible to identify opportunities for future research. These topics include employees' perceptions of the implementation of sustainable HRM practices in companies, as well as the impact of these practices on their attitudes and behaviors, taking into account the various HRM practices.

Details

Journal of Organizational Effectiveness: People and Performance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2051-6614

Keywords

Article
Publication date: 21 March 2024

Sima Magatef, Tala Abuhussein, Laila Ashour, Shafique Ur Rehman and Manaf Al-Okaily

This study aims to focus on exploring the impact of the COVID-19 pandemic on the students’ academic performance in Jordanian higher education during the outbreak of the pandemic…

Abstract

Purpose

This study aims to focus on exploring the impact of the COVID-19 pandemic on the students’ academic performance in Jordanian higher education during the outbreak of the pandemic, evaluating the e-learning education and evaluating online education in practical lessons during the pandemic according to the university type, educational level, academic year and different specializations or faculty.

Design/methodology/approach

This study provides quantitative and qualitative analysis on the students’ e-learning performance during the pandemic. It presents the analysis of online learning preference of 424 questionnaires and 85 structured interviews with the university’s students and examines whether there is significant impact of the COVID-19 pandemic on their academic performance.

Findings

The findings of this study present evidence of students’ improvement in their academic performance and lend credence to the notion that organizational characteristics may play a role in the adaptation of emergency remote teaching. This was evident that more scientific-based faculties (engineering, pharmaceutical and medicine) faced more challenges during the pandemic, and it negatively influenced students’ performance. This was justifiable to the need for a more practical one-to-one interaction and integration.

Originality/value

The findings of this research present evidence of students’ improvement in their academic performance and lend credence to the notion that organizational characteristics may play a role in the adaptation of emergency remote teaching. This was evident that more scientific-based faculties (engineering, pharmaceutical and medicine) faced more challenges during the pandemic and it negatively influenced students’ performance. This was justifiable to the need for a more practical one-to-one interaction and integration.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

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