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Article
Publication date: 15 June 2023

Barrington Everton Graham, Monica Zaharie and Codruta Osoian

This study aims to propose that inclusive talent management (TM) philosophy and TM practices are related to individual outcomes, such as job satisfaction, turnover intentions and…

Abstract

Purpose

This study aims to propose that inclusive talent management (TM) philosophy and TM practices are related to individual outcomes, such as job satisfaction, turnover intentions and job performance.

Design/methodology/approach

Using the resource-based theory, the research explores the mediation relationship between inclusive TM philosophy and job satisfaction, turnover intentions and job performance via TM practices. The study uses structural equation modelling for analysing the data collected through a questionnaire-based survey among a sample of 373 employees and 65 supervisors.

Findings

The results show that inclusive TM philosophy is positively related to individuals’ job satisfaction, job performance and decreased turnover intentions, through TM practices.

Research limitations/implications

The study’s limitation lies in its restriction to a narrow set of organizations operating in Romania, thus limiting the generalization of the findings. Consequently, future studies can extend the scope of the study to include a larger sample size consisting of more organizations operating across multiple sectors and countries. While it is appropriate to assess talent philosophies at the level of the individual employees, future studies may wish to tackle the constructs from the organizational (managerial) standpoint where the TM practices and programmes are designed. Furthermore, future researchers could draw comparisons with large enterprises to investigate the differences in the impact of implementing TM practices within these organizational types. Finally, future research could explore the outcomes of inclusive TM philosophy by using a qualitative design, which sheds more light on other factors that support or hinder the outcomes of embracing inclusive TM in organizations.

Practical implications

The study’s findings have practical implications for organizations that want to improve their employees’ outcomes and provide evidence on how organizations can achieve this through their TM practices. First, the paper establishes a relationship between inclusive TM philosophy and employees’ outcomes (turnover intention, job satisfaction and job performance) through the mediating impact of the organization’s TM practices in the context of organizations operating in Romania. The relevance of the context for TM studies has been highlighted in the literature, and thus, the findings make an important contribution to the TM literature, given the limited number of empirical studies on TM practices from emerging European countries (Skuza et al., 2013). Second, the model was tested empirically by collecting data from two sources – employees and supervisors from the surveyed organizations. The perception among employees that they are treated as a talent by the organization can have a positive impact on their satisfaction, and job performance, and decrease their turnover intentions. This suggests that organizations should invest in talent development programmes to help their employees develop into talented performers who help improve the organization’s performance. The findings are of particular importance to human resources practitioners, as it suggests that organizations should consider implementing TM practices systematically across the organization to ensure that all employees benefit from them. By doing this, organizations can improve individual outcomes, which can ultimately lead to improved organizational performance.

Social implications

Organization that develop the talent of their workforce in its totality are likely to be more successful in the long term. Similarly, it can be inferred that organizations that enhance the talent of their workforce through practices such as staff rotation, talent identification are likely to derive greater benefit from the capabilities that their staff display.

Originality/value

The study sheds light on the impact of talent philosophies and TM practices on outcomes at the individual employees’ level, which is an understudied study area within the broader TM discipline.

Details

European Journal of Training and Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-9012

Keywords

Article
Publication date: 2 February 2024

Olga Dziubaniuk, Catharina Groop, Maria Ivanova-Gongne, Monica Nyholm and Ilia Gugenishvili

This study aims to explore the range of sustainability-related discourses by the stakeholders within a particular Finnish Higher Education Institution (HEI); interaction between…

Abstract

Purpose

This study aims to explore the range of sustainability-related discourses by the stakeholders within a particular Finnish Higher Education Institution (HEI); interaction between the discourses and the context of the HEI; and the extent to which different understandings of sustainability cause challenges for the implementation of the university strategy for sustainability. Specifically, the paper explores how the employees within the HEI make sense of sustainability in their teaching, research and daily life and the extent to which sustainability-related discourses are aligned with the university strategy.

Design/methodology/approach

This research draws upon collected qualitative and quantitative data. It focuses on individual discourses by executives, teaching and research staff within an HEI regarding their understandings of sustainability and the Sustainable Development Goals (SDGs).

Findings

This paper illustrates the key challenges of sustainability and SDG implementation that may emerge in HEIs due to varied understandings. The results indicate a need for efficient HEI strategic vision communication and consideration of the stakeholders’ multiplicity of sustainability values.

Originality/value

This paper sheds light on the challenges involved in seeking to enhance sustainable development in an academic setting with multiple disciplines and categories of staff guided by academic freedom. The analysis thus advances the understanding of academic sustainability-related discourses and framings as well as mechanisms through which the implementation of sustainability-related efforts can be enhanced in such a context.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

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: 2 June 2020

Joseph Kie Kuong Tang and Wan Sabri Hussin

This research study focusses on the succession challenges in small-medium outboard marine businesses of Malaysian Chinese family ownership. The founder-owners face challenges in…

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Abstract

Purpose

This research study focusses on the succession challenges in small-medium outboard marine businesses of Malaysian Chinese family ownership. The founder-owners face challenges in convincing the next-generation members to establish their careers within the family business and to ensure successions are in place to safeguard the family's wealth. A gap exists in the research literatures concerning such family business owners; and their experiences would provide valuable information to other Malaysian Chinese family businesses planning to start the succession journey.

Design/methodology/approach

An exploratory case study methodology to research five Malaysian Chinese family businesses cases in Klang Valley, Selangor, Malaysia, is used in this study. The primary qualitative data were obtained through in-depth, semi-structured interviews and observations. The research data lead to the identification of the following themes: generational change affects the survival of small-medium Malaysian Chinese family-owned businesses; the founder-owners' intention and desire for business to pass to the next generation give rise to the imperative of succession; the founder-owners' motive and goals, family context and the business nature would determine a large part to how the succession plans are carried out and the upbringing, expectation and obligations would determine how the next generations of children would view the prospect of taking over the family business. From this, a succession model that detailed an inclusive approach to succession planning process between the two generations is established.

Research limitations/implications

A small purposive sample is included, and it is recommended that a larger and more diverse sample be collected in future studies. This study follows a nuclear family structure of parents and children. If more Chinese family businesses are selected based on a wider set of family members such as uncles and cousins, the findings may differ.

Social implications

This research study could also facilitate other Malaysian family businesses to rethink and refocus on the importance of undertaking an inclusive approach to succession planning and also help potential next-generation successors in understanding and working towards attaining the qualities that family firms look for in future leaders.

Originality/value

The researcher summarizes the study findings into a management succession model. An inclusive succession approach is needed to overcome these challenges and would enable sustainability, continuity and longevity of the family business. This would help the family business to understand that succession is not a single event but a process that needs to be planned together with the next-generation family members over a certain period of time.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

Keywords

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