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Article
Publication date: 8 March 2024

Musallam S. Hawas Al-Aamri, Mohammad Soliman and Logendra Stanley Ponniah

This study empirically examines the impact of motivation, transformational leadership and involvement in strategic planning (SP) on academic staff performance at higher education…

Abstract

Purpose

This study empirically examines the impact of motivation, transformational leadership and involvement in strategic planning (SP) on academic staff performance at higher education institutions (HEIs). It also examines how academics' involvement in SP mediates the associations between motivation, transformational leadership and performance.

Design/methodology/approach

This article conducted a quantitative approach based on a self-administered survey. Partial least squares structural equation modeling (PLS-SEM) was applied to analyze the data gathered from 192 faculty members at governmental HEIs in Oman.

Findings

The results indicated that academic staff motivation has a significant and positive impact on their involvement in SP and performance in HEIs. It is also revealed that employee involvement in SP activities is significantly affected by transformational leadership, while the latter does not affect academic staff performance. There is also a significant association between academic staff involvement in SP and their performance. Moreover, the relationships between motivation, transformational leadership and performance are fully mediated by academic staff involvement in SP at HEIs.

Originality/value

The current empirical work is one of the few endeavors to develop an integrated structural model to investigate how faculty members' performance could be affected by motivation, transformational leadership and involvement in SP. Furthermore, it is considered one of the first attempts to explore the intervening role of academic staff involvement in the SP process in the connections between motivation, transformational leadership and performance within the HEI realm.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 29 November 2023

Hanady Bataineh, Amneh Alkurdi, Ala’a Adden Abuhommous and Mohammad Abdel Latif

This paper aims to explore the extent of corporate social responsibility disclosure (hereafter CSRD) in Jordan and also examine whether ownership structure, board of directors and…

Abstract

Purpose

This paper aims to explore the extent of corporate social responsibility disclosure (hereafter CSRD) in Jordan and also examine whether ownership structure, board of directors and audit committee characteristics influence CSRD.

Design/methodology/approach

The extent of CSRD is measured by constructing a CSRD index for industrial firms listed on the Amman Stock Exchange from 2016 to 2021. Panel regression analysis is used to examine the potential effect of ownership structure, board of directors and audit committee on the level of CSRD.

Findings

This study provides empirical evidence that diverse groups of shareholders have different effects on CSR engagement, and board characteristics (board size, board independence and gender diversity) play a vital role in increasing voluntary disclosure, including CSR information. There is no evidence to support that CSRD is influenced by audit committee characteristics.

Practical implications

This study recommends that corporate regulators and policymakers can improve CSRD practices by expanding the scope of existing disclosure requirements related to CSR and developing a structured CSRD index to measure the degree of CSRD practices for comparative purposes. Encourage firms to actively participate in social responsibility programs by granting tax incentives and government facilities to firms with the best CSR reports. Policymakers should introduce initiatives that support female’s representation on board. Finally, firms should restructure their boards by increasing board size and the percentage of independent directors to enhance their effectiveness to support CSRD.

Originality/value

This paper contributes further insights into the literature on CSRD practices and disclosure by analyzing data from developing market contexts.

Details

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

Keywords

Article
Publication date: 29 November 2023

Ines Kateb and Mouna Youssef

This paper aims to investigate the impact of audit mechanisms on earnings management (EM) practices in listed Saudi Arabian companies. Specifically, it examines the association…

Abstract

Purpose

This paper aims to investigate the impact of audit mechanisms on earnings management (EM) practices in listed Saudi Arabian companies. Specifically, it examines the association between audit committee (AC) characteristics, external audit quality and EM before and after the revision of Saudi Regulations on Corporate Governance (SRCGs) in 2017.

Design/methodology/approach

The study analyzes a data set comprising 135 Saudi-listed companies observed from 2013 to 2020. EM practices are measured using the absolute value of discretionary accruals, and external audit quality is assessed by the involvement of BIG 4 auditors. The authors also consider four variables to gauge AC characteristics: independence, size, meeting frequency and expertise. To test the hypotheses, the authors use multivariate regression on panel data.

Findings

The findings provide robust evidence regarding the impact of audit mechanisms on EM practices. The presence of accounting and finance experts within the AC is shown to have a substantial and statistically significant effect in reducing EM practices. Similarly, AC independence demonstrates a negative association with EM after the implementation of the SRCGs 2017. However, the study does not uncover any statistically significant impact of AC size and meeting frequency on EM practices. Moreover, the research highlights a noteworthy positive relationship between EM practices and engagement with BIG 4 audit firms before the SRCGs 2017. However, this relationship ceases to exist following the regulatory amendment.

Practical implications

The practical implications of this research are significant for policymakers and companies operating in Saudi Arabia, as well as for practitioners and auditors working in the region. The findings underscore the importance of high-quality auditing work to prevent EM practices and promote transparent financial reporting. The study recommends increasing the number of independent members and financial experts on the AC, as well as rigorous monitoring of AC size and meetings. It also emphasizes the need for compliance with governance regulations to focus on effective monitoring of the AC rather than mere fulfillment of requirements.

Originality/value

The study enhances the existing literature on the effectiveness of ACs and external audit quality in mitigating EM by providing evidence from a unique and Islamic context that has not been extensively studied before. This can help in validating or challenging the findings of previous studies and provide a more comprehensive understanding of the factors that impact EM in different contexts.

Details

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

Keywords

Article
Publication date: 22 May 2023

Van Hau Nguyen, Thi Hao Nguyen, Lan Huong Mai, Thi Thu Phuong Nguyen, Thi Mai Lan Nguyen and Thi Phuong Linh Nguyen

The purpose of this paper is to investigate factors affecting Vietnamese people’s sustainable tourism intention (IN) with extended the theory of planned behavior (TPB).

Abstract

Purpose

The purpose of this paper is to investigate factors affecting Vietnamese people’s sustainable tourism intention (IN) with extended the theory of planned behavior (TPB).

Design/methodology/approach

Preliminary quantitative research was carried out before large-scale formal quantitative research with a sample size of 628 Vietnamese people. Using the partial least squares structural equation modeling method with the SmartPLS tool, measurement and structural models 3.0 were evaluated before testing the research hypotheses about the influence of factors on the IN of sustainable tourism.

Findings

This study uses the extended TPB model with original constructs and two additional constructs, travel motivation (TM) and moral reflectiveness (MR), to find out the factors affecting the sustainable tourism IN of Vietnamese people. All hypotheses are accepted, except for the hypothesis about the relationship between TM and attitude toward sustainable tourism. MR has been shown to have a more positive and stronger (insignificant) effect than other factors of the proposed research model on sustainable tourism IN. Thereby, this study contributes both theoretically and practically to policymakers, researchers and tourism enterprises in promoting sustainable tourism IN.

Research limitations/implications

The main limitation of this paper is the deliberate sampling method and targeting the demographic proportion corresponding to the population has lost the randomness of the survey sample.

Practical implications

The findings indicate that state management agencies and tourism enterprises in Vietnam need to pay attention to communication to raise awareness of environmentally oriented tourism and promote the ability to participate in sustainable tourism at a reasonable price as well as the opportunity for easy access and, at the same time, take measures to influence TM and have communication strategies that address the ethical value of participating in sustainable tourism.

Originality/value

To the best of the authors’ knowledge, this paper is the first empirical study to contribute to the existing literature on tourism by integrating TPB constructs with TM and MR to predict sustainable tourism IN.

Details

foresight, vol. 25 no. 6
Type: Research Article
ISSN: 1463-6689

Keywords

Book part
Publication date: 6 May 2024

Ahmed Hassanein and Hana Tharwat

This chapter explores the concept of corporate social responsibility (CSR) from an Islamic Shari'ah-compliant perspective. It provides a comprehensive literature review on CSR…

Abstract

This chapter explores the concept of corporate social responsibility (CSR) from an Islamic Shari'ah-compliant perspective. It provides a comprehensive literature review on CSR with an explicit focus on the Islamic perspective of CSR, Islamic models of CSR, CSR practices in conventional and Islamic banks, and the consequences of CSR to Islamic banks. This chapter's main contribution lies in considering the current CSR literature from a Shari'ah perspective. Likewise, it identifies gaps in the current literature and suggests potential areas for future research. This chapter attempts to improve the understanding of how Islamic banks integrate social responsibility into their operations. The insights from this chapter are helpful to practitioners and academic scholars in Islamic finance, accounting, and CSR. This chapter emphasizes the importance of incorporating Islamic values and principles into CSR practices and encourages further research and investigation in this area.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Open Access
Article
Publication date: 1 November 2023

Hamed Abdelreheem Ead

The purpose of the paper is to showcase the significant achievements of Egypt's scientists in the 20th century across various fields of study such as medicine, physics, chemistry…

Abstract

Purpose

The purpose of the paper is to showcase the significant achievements of Egypt's scientists in the 20th century across various fields of study such as medicine, physics, chemistry, biology, math, geology, astronomy and engineering. The paper highlights the struggles and successes of these scientists, as well as the cultural, social and political factors that influenced their lives and work. The aim is to inspire young people to pursue careers in science and make their own contributions to society by presenting these scientists as role models for hard work and dedication. Ultimately, the paper seeks to promote the importance of science and its impact on society.

Design/methodology/approach

The purpose of this review is to present the scientific biographies of Egypt's most distinguished scientists, primarily in the field of Natural Sciences, in a balanced and comprehensive manner. The work is objective, honest and abstract, avoiding any bias or exaggeration. The author provides a clear and concise methodology, including a brief introduction to the scientist and their field of study, an explanation of their major contributions, the impact of their work on society, any challenges or obstacles faced during their career and their lasting legacy. The aim is to showcase the important achievements of these scientists, their impact on their respective fields and to inspire future generations to pursue scientific careers.

Findings

The group of outstanding scientists in 20th century Egypt were shaped by various factors, including familial upbringing, education, society, political and cultural atmosphere and state support for scientific research. These scientists made significant contributions to various academic disciplines, including medicine, physics, chemistry, biology, mathematics and engineering. Their impact on their communities and cultures has received international acclaim, making them role models for future generations of scientists and researchers. The history of these scientists highlights the importance of educational investments and supporting scientific research to foster innovation and social progress. The encyclopedia serves as a useful tool for students, instructors and education professionals, preserving Egypt's scientific heritage and honouring the scientists' outstanding accomplishments.

Research limitations/implications

The encyclopedia preserves Egypt's scientific heritage, which has been overlooked for political or other reasons. It is a useful tool for a variety of readers, including students, instructors and education professionals, and it offers insights into universally relevant scientific success factors as well as scientific research methodologies. The encyclopedia honours the outstanding scientific accomplishments of Egyptian researchers and their contributions to the world's scientific community.

Practical implications

The practical implications of this paper are several. First, it highlights the importance of education, family upbringing and societal support for scientific research in fostering innovation and social progress. Second, it underscores the need for continued funding and support for scientific research to maintain and build upon the accomplishments of past generations of scientists. Third, it encourages young people to pursue scientific careers and make their own contributions to society. Fourth, it preserves the scientific heritage of Egypt and honors the contributions of its outstanding scientists. Finally, it serves as a useful tool for students, instructors and education professionals seeking to understand the factors underlying scientific success and research methodologies.

Social implications

The social implications of the paper include promoting national pride and cultural identity, raising awareness of the importance of education and scientific research in driving social progress, inspiring future generations of scientists and researchers, reducing socioeconomic disparities and emphasizing the role of society, politics and culture in shaping scientific researchers' personalities and interests.

Originality/value

The paper's originality/value lies in its comprehensive documentation of the scientific biographies of Egypt's most prominent scientists in the 20th century, providing unique insights into the factors that contributed to their development and their impact across various academic disciplines. It preserves Egypt's scientific heritage and inspires future generations of scientists and researchers through the promotion of educational investments and scientific research. The encyclopedia serves as a useful tool for education professionals seeking to understand scientific success factors and research methodologies, emphasizing the importance of supportive and inclusive environments for scientific development.

Details

Journal of Humanities and Applied Social Sciences, vol. 6 no. 2
Type: Research Article
ISSN: 2632-279X

Keywords

Article
Publication date: 1 April 2024

Chai Ching Tan, Mohammad Shahidul Islam, Rupa Sinha, Ali Elsayed Shehata and Kareem M. Selem

This paper addresses a crucial research need by examining the influence of compatibility, a pivotal design element for hotel concierge apps, on the socio-psychological dynamics of…

Abstract

Purpose

This paper addresses a crucial research need by examining the influence of compatibility, a pivotal design element for hotel concierge apps, on the socio-psychological dynamics of digital hotel guests. While prior research has examined the constructs, their application to digital concierge apps introduces a unique context. We posit that compatibility significantly influences central variables rooted in theory of planned behaviors (TPBs) and technology acceptance model (TAM), fostering positive usage intentions.

Design/methodology/approach

Analyzing data from 668 four-star hotel guests through PLS-SEM substantiates compatibility’s role, endorsing the theoretical amalgamation of affordance, TPB, and TAM frameworks.

Findings

Compatibility positively affected perceived ease of use, perceived usefulness, and attitude toward behavior. Besides, usage intention positively affected willingness to pay a price premium and revisit intention.

Originality/value

This paper adopts compatibility as a unifying force for integrating TPB and TAM; the predictive ability of digital concierges' usage intentions on revisit intentions to upscale hotels. Further, this paper is the first attempt to highlight employing compatibility as a pivotal design factor for digital concierge apps in the hospitality setting.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 21 October 2022

Mohammad Hossein Ronaghi

The fourth industrial revolution and digital transformation have caused paradigm changes in the procedures of goods production and services through disruptive technologies, and…

Abstract

Purpose

The fourth industrial revolution and digital transformation have caused paradigm changes in the procedures of goods production and services through disruptive technologies, and they have formed new methods for business models. Health and medicine fields have been under the effect of these technology advancements. The concept of smart hospital is formed according to these technological transformations. The aim of this research, other than explanation of smart hospital components, is to present a model for evaluating a hospital readiness for becoming a smart hospital.

Design/methodology/approach

This research is an applied one, and has been carried out in three phases and according to design science research. Based on the previous studies, in the first phase, the components and technologies effecting a smart hospital are recognized. In the second phase, the extracted components are prioritized using type-2 fuzzy analytic hierarchical process based on the opinion of experts; later, the readiness model is designed. In the third phase, the presented model would be tested in a hospital.

Findings

The research results showed that the technologies of internet of things, robotics, artificial intelligence, radio-frequency identification as well as augmented and virtual reality had the most prominence in a smart hospital.

Originality/value

The innovation and originality of the forthcoming research is to explain the concept of smart hospital, to rank its components and to provide a model for evaluating the readiness of smart hospital. Contribution of this research in terms of theory explains the concept of smart hospital and in terms of application presents a model for assessing the readiness of smart hospitals.

Details

Journal of Science and Technology Policy Management, vol. 15 no. 2
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 28 February 2023

Mohammad Osman Gani, Muhammad Sabbir Rahman, Surajit Bag and Md. Papul Mia

The aim of this study is to comprehend the behavioural intention of females' perception toward smart healthcare technology. The study also examines the moderation effect of social…

Abstract

Purpose

The aim of this study is to comprehend the behavioural intention of females' perception toward smart healthcare technology. The study also examines the moderation effect of social influences between perceived smart healthcare technology and perceived usefulness among female users.

Design/methodology/approach

To test the model, this study collected data from female respondents (n = 913) responses. The data were analyzed by structural equation modeling (SEM) using Smart-PLS 3.2. To complement the findings from structural equation modeling, the study also conducted a post-hoc test via experimental research design. The authors also applied a t-test and PROCESS macro analysis to re-confirm the relationship mentioned above.

Findings

The findings revealed that perceived ease of use significantly mediates the relationship between females' perceived smart healthcare technology and intention to use. The findings also show that social influence moderates between smart healthcare technology and the perceived usefulness relationship.

Research limitations/implications

Social influence is one of the major issues while adopting smart healthcare technology because the respondents perceived that they are accustomed to the technologies related to smart health once their surroundings and social environment influence them.

Originality/value

The current study is a pioneer in the context of a developing country and unique in that it makes two contributions: it extends previous research on smart health technology adoption in the healthcare business by considering females, and it gives a broad knowledge of the female healthcare consumers from emerging nations which can be useful for developing technology-driven healthcare services strategies.

Details

Benchmarking: An International Journal, vol. 31 no. 2
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 8 December 2022

Mohammad Osman Gani, Yoshi Takahashi, Surajit Bag and Muhammad Sabbir Rahman

This study examines the relationships between collaboration capability (CC) and supply chain risk management (SCRM) and the mediating role of supply chain alignment (SCA) between…

Abstract

Purpose

This study examines the relationships between collaboration capability (CC) and supply chain risk management (SCRM) and the mediating role of supply chain alignment (SCA) between CC and SCRM. It also investigates the moderating role of data-driven culture (DDC) on the path joining CC and SCA.

Design/methodology/approach

A survey was conducted via a structured questionnaire among the 297 managers of Business-to-business (B2B) firms. The data were analyzed using partial least squares structural equation modeling (PLS-SEM).

Findings

The result found a positive and significant relationship between CC and SCRM, CC and SCA, and SCA and SCRM. The research found a significant mediating role of SCA between CC and SCRM. The study also found a significant moderating role of DBC between CC and SCA.

Practical implications

The outcomes demonstrate the management and societal relevance of the study from the viewpoint of businesses in developing nations. To cope with dynamic shifts, managers and decision makers need to take initiative for collaboration among the supplier, to align with their supply chain operations and enhance preparedness of DDC to overcome supply chain-related risks in the future.

Originality/value

The results of this empirical study have the significant potential to provide valuable guidance and insights about the B2B firms’ CC to develop SCA to enhance SCRM as risk management for the supply chain can aid in loss prevention and provide an edge over competitors. To the best of the authors’ knowledge, these relationships based on the dynamic capability view (DCV) add to existing studies on B2B firms’ supply chains in a novel way.

Details

Benchmarking: An International Journal, vol. 30 no. 10
Type: Research Article
ISSN: 1463-5771

Keywords

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