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1 – 10 of 326
Article
Publication date: 8 March 2024

Adebukola E. Oyewunmi, Oluwatomi Adedeji and Abimbola Adegbuyi

Practitioners and management researchers have chorused the salvific tendencies of spiritual intelligence. Whilst the emergence of spirituality and its derivatives in the workplace…

Abstract

Purpose

Practitioners and management researchers have chorused the salvific tendencies of spiritual intelligence. Whilst the emergence of spirituality and its derivatives in the workplace is widely acclaimed, the conflict that exists between spiritual ideals and the capitalist ethos of modern organisations raises questions about dark manifestations. This incongruence necessitates the consideration of the misuse of spiritual intelligence.

Design/methodology/approach

This paper adopts conceptual lens and theoretical arguments to interrogate the assumption of absolute constructiveness that is accorded spiritual intelligence in its framing and discusses the potential of a dark side.

Findings

The dark side of spiritual intelligence is its deployment to achieve self-serving purposes, to harm, rather than to help others. More practitioners and management researchers must acknowledge that spiritual intelligence and workplace spirituality may have dark manifestations and incorporate this reality in the assessment of organisations and the individuals within them.

Originality/value

This exploratory article joins the sparse extant literature on the dark side of spiritual intelligence and workplace spirituality. It contributes to the literature by offering critical insights into spiritual intelligence and the need to integrate the potential for misuse in the existing models.

Details

Journal of Organizational Change Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 2 February 2024

Israel Javier Juma Michilena, Maria Eugenia Ruiz Molina and Irene Gil-Saura

The purpose of this study is to identify groups of employees based on their motivations, detecting the main barriers that may influence their willingness to participate in the…

Abstract

Purpose

The purpose of this study is to identify groups of employees based on their motivations, detecting the main barriers that may influence their willingness to participate in the pro-environmental initiatives proposed by their employer.

Design/methodology/approach

To identify the different groups of employees, an online survey was conducted, and the Chi-square automatic interaction detection algorithm segmentation technique was used with a sample of 483 employees from 9 Latin American universities.

Findings

The results allowed us to identify various segments, in which the main obstacle linked to intrinsic motivation is the university culture and, to a lesser extent, the lack of equipment, while for extrinsic motivation, the lack of infrastructure is the most determining factor. Likewise, the results reflect that, compared to the less motivated employees, those who show greater motivation (both intrinsic and extrinsic) are the ones who encounter the greatest barriers, so that the perceptions of the most motivated, as expert observers, help to identify the main obstacles that organisations must remove to promote pro-environmental behaviours among staff members.

Practical implications

The results obtained help to guide the representatives or organisational leaders on the actions that generate the greatest impact in the mitigation of climate change from a motivational approach of behavioural prediction.

Social implications

This study contributes to a more sustainable society by developing an understanding of how employees react to issues related to climate change. Knowing the perceptions of employees can be a turning point so that other members of society can get involved in pro-environmental behaviours.

Originality/value

Many studies have analysed the intrinsic and extrinsic motivations of employees to engage in pro-environmental behaviours; however, as far as the authors are aware, this has not been analysed from the perspective of barriers to motivation.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 19 April 2024

Ali Uyar, Nouha Ben Arfa, Cemil Kuzey and Abdullah S. Karaman

This study investigates CSR reporting’s role in debt access and cost of debt with the moderating role of external assurance and GRI adoption in emerging markets. Such an…

Abstract

Purpose

This study investigates CSR reporting’s role in debt access and cost of debt with the moderating role of external assurance and GRI adoption in emerging markets. Such an investigation will help facilitate external fund flow to firms in better terms.

Design/methodology/approach

We collected data from 16 emerging markets between 2008 and 2019 from the Thomson Reuters Eikon and ran fixed effects regression analysis and robustness tests by addressing endogeneity concerns, adopting alternative sample and integrating additional control variables.

Findings

The results show that CSR reporting has a positive association with access to debt and a negative association with the cost of debt. Furthermore, both external assurance and GRI adoption do not significantly moderate between CSR reporting and access to debt and cost of debt. Hence, creditors in emerging markets are not interested in CSR report assurance and GRI framework adoption and do not integrate them into their lending decisions.

Originality/value

Emerging markets are unique settings characterized by high growth rates, limited capital availability, high debt costs and weak institutional environments. Thus, reaching debt with convenient conditions is critical for emerging market firms to finance their growth. Hence, our study will help emerging market firms reach external funding more easily and in better terms via CSR transparency. Besides, our investigation is based on a broad sample of emerging markets, and hence updates prior emerging market studies conducted in single-country settings. Lastly, we test the complementarity of third-party assurance and GRI adoption to CSR reporting in loan contracting.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 31 May 2023

Md Shamirul Islam, Muslim Amin, Feranita Feranita and Jonathan Winterton

This paper aims to examine the effect of high-involvement work systems (HIWSs) on completing work and avoiding distraction as two dimensions of presenteeism. It also investigates…

Abstract

Purpose

This paper aims to examine the effect of high-involvement work systems (HIWSs) on completing work and avoiding distraction as two dimensions of presenteeism. It also investigates competence as a mediator of the effect of HIWS on presenteeism.

Design/methodology/approach

Data were collected from 343 Bangladeshi bank employees using an online survey. The partial least squares-structural equation modelling (PLS-SEM) was employed to assess the abovementioned linkages.

Findings

The findings demonstrate HIWS directly avoid distraction but do not significantly impact the completing work dimension of presenteeism. The findings also indicate that competence mediates the effect of HIWS on completing work but not on avoiding distraction.

Originality/value

Drawing on the job demands-resources (JD-R) model, this study empirically demonstrates the contrasting role of HIWS in completing work and avoiding distraction related to presenteeism. It also provides a novel perspective on the unexplored mediating mechanism of competence on the relationship between HIWS and presenteeism and offers new directions for HIWS and presenteeism research.

Details

Employee Relations: The International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 16 April 2024

Cemil Kuzey, Amal Hamrouni, Ali Uyar and Abdullah S. Karaman

This study aims to investigate whether social reputation via corporate social responsibility (CSR) awarding facilitates access to debt and decreases the cost of debt and whether…

Abstract

Purpose

This study aims to investigate whether social reputation via corporate social responsibility (CSR) awarding facilitates access to debt and decreases the cost of debt and whether governance mechanisms moderate this relationship.

Design/methodology/approach

The sample covers the period between 2002 and 2021, during which CSR award data were available in the Thomson Reuters Eikon/Refinitiv database. The empirical models are based on country, industry and year fixed-effects regression.

Findings

While the main findings produced an insignificant result for access to debt, they indicated strong evidence for the positive relationship between CSR awarding and the cost of debt. Moreover, the moderating effect highlights that while the sustainability committee helps CSR-awarded companies access debt more easily, independent directors help firms decrease the cost of debt via CSR awarding. Furthermore, the results differ between the US and the non-US samples, earlier and recent periods, high- and low-leverage firms and large and small firms.

Originality/value

For the first time, to the best of the authors’ knowledge, the authors assess whether social reputation via CSR awarding facilitates access to debt and decreases the cost of debt in an international and cross-industry sample. Little is known about the effect of social reputation on loan contracting, although social reputation conveys broader information that goes beyond the firm’s internal (performance) and external (reporting) CSR practices. The authors also draw attention to the differing roles of distinct governance mechanisms in leveraging social reputation for loan contracting.

Details

International Journal of Accounting & Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 12 May 2023

Sivakumar Menon, Pitabas Mohanty, Uday Damodaran and Divya Aggarwal

Many studies have shown that from a theoretical and empirical point of view, downside risk-based measures of risk are better than the traditional ones. Despite academic appeal and…

Abstract

Purpose

Many studies have shown that from a theoretical and empirical point of view, downside risk-based measures of risk are better than the traditional ones. Despite academic appeal and practical implications, downside risk has not been thoroughly examined in markets outside developed country markets. Using downside beta as a measure of downside risk, this study examines the relationship between downside beta and stock returns in Indian equity market, an emerging market with unique investor, asset and market characteristics.

Design/methodology/approach

This is an empirical study done by using ranked portfolio return analysis and regression analysis methodologies.

Findings

The study results show that downside risk, as measured by downside beta, is distinctly priced in the Indian equity market. There is a direct positive relationship between downside beta and contemporaneous realized returns, indicating a premium for downside risk. Downside risk carries a higher weightage than upside potential in the aggregate return of the stock portfolios. Downside beta is a better measure of systematic risk than conventional market beta and downside coskewness.

Practical implications

The empirical results support the adoption of downside beta in practice and provide a case for replacing traditional beta with downside beta in asset pricing applications, trading and investment strategies, and capital allocation decision-making.

Originality/value

This is one of the first in-depth studies examining downside beta in Indian equity markets using a broad sample of individual stock returns covering a wide time range of 22 years. To the best of our knowledge, this study is the first one to compare downside beta and downside coskewness using individual stock data from the Indian equity market.

Details

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

Keywords

Article
Publication date: 26 April 2024

Ali Meftah Gerged, Cemil Kuzey, Ali Uyar and Abdullah S. Karaman

Despite the extensive body of research on absolute corporate social responsibility (CSR) performance, limited attention has been given to the distinct concepts of optimal and…

Abstract

Purpose

Despite the extensive body of research on absolute corporate social responsibility (CSR) performance, limited attention has been given to the distinct concepts of optimal and aggressive CSR engagement, as well as their associations with CSR awarding. This study aims to differentiate between optimal and aggressive CSR engagement and examine their relationship with CSR awarding while considering the moderating influence of board characteristics from the perspectives of stakeholder and agency theories.

Design/methodology/approach

This empirical analysis draws on an international dataset comprising 43,803 observations from nine sectors across 41 countries. We employ a least squares dummy variable regression approach that accounts for country, industry and year effects to conduct the analysis.

Findings

The results reveal that engagement in aggressive CSR activities beyond the optimal level leads to the generation of a social reputation through CSR awarding. However, the influence of board characteristics on this relationship is significant. Specifically, the presence of a dedicated CSR committee encourages CSR awarding in the context of aggressive CSR engagement. Conversely, board independence constrains the relationship between aggressive CSR engagement and CSR awarding. Notably, board gender diversity does not have a discernible impact on this connection.

Practical implications

Our evidence provides valuable insights to help firms seeking to enhance their social reputation through CSR activities better allocate their resources and avoid unnecessary financial commitments.

Originality/value

This study advances the current understanding by exploring the relationship between aggressive CSR engagement and the recognition of CSR awards. Furthermore, it scrutinises the factors that dictate when such aggressive CSR engagement translates into enhanced social reputation, as evidenced by the attainment of CSR awards.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 26 April 2024

Teagan Cunningham, Carolyn Murray, Jia Tina Du, Nina Evans and Tahereh Ziaian

This scoping review article aimed to systematically search the literature on the use, purpose and barriers of information and communication technology (ICT) for culturally and…

Abstract

Purpose

This scoping review article aimed to systematically search the literature on the use, purpose and barriers of information and communication technology (ICT) for culturally and linguistically diverse (CALD) older adults in the host country. The review also conducted a search for literature on programs that aim to develop digital literacy skills for CALD older adults.

Design/methodology/approach

A scoping review approach was utilized to identify and search the available literature, and to map the key concepts. A total of 23 relevant articles were included following a systematic search across seven databases.

Findings

The review suggests that CALD older adults use ICT for various purposes, including social interaction, health management, information gathering, immigration, everyday routines and leisure. The barriers faced by these older adults in using ICT encompass fear and limited knowledge, language issues, lack of interest, limited access to technology and health concerns. The existing training programs focus on enhancing self-efficacy and confidence and promoting attitudinal changes toward ICT.

Originality/value

Despite the presence of empirical studies, few scoping or systematic reviews have focused on CALD older adults and technology. Research developments related to the technology use of CALD older adults and associated training programs have been fragmented and sporadic, resulting in gaps in the evidence base. This review fills such a gap to better understand the research status connected to CALD older people’s technology adoption and use.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 29 February 2024

Murray Mackenzie, Karin Weber, Joanna Fountain and Reza Abbasi

This study aims to provide insights into wine consumers in Hong Kong and Mainland China, and the diversity of their behavior, by investigating their motivations, consumption and…

Abstract

Purpose

This study aims to provide insights into wine consumers in Hong Kong and Mainland China, and the diversity of their behavior, by investigating their motivations, consumption and purchasing behavior and segmenting the sample based on wine knowledge and frequency of consumption to identify three distinct clusters that are then profiled.

Design/methodology/approach

Data was collected through an online survey of wine consumers of ethnic Chinese origin residing in Mainland China and Hong Kong, using two methods of recruitment (a convenience sample from wine-related databases, a panel survey undertaken by an international market research firm). The final sample comprised 477 respondents, about equally divided among Mainland Chinese and Hong Kong wine consumers. Analysis of the data using the Statistical Package for Social Sciences for Windows (SPSS) 29 included a series of descriptive analyses, followed by a two-step cluster analysis using an Euclidean distance method.

Findings

Wine knowledge and frequency of wine consumption were relatively higher within the sample as a whole than previous studies, but three distinct consumer segments are evident. There is evidence of a democratization of wine consumption, and a greater focus on wine consumption for enjoyment in relaxed and informal settings. rather than consumption driven by health and status, occurring primarily in commercial or business settings. The dominance of red wine in this market is also declining, and intrinsic cues – specifically, prior experience of the wine – are becoming important in wine purchase decisions.

Originality/value

This study uses a broad sample of wine consumers to identify trends in wine consumption patterns and motivations, and purchase decision-making behavior, of Mainland Chinese and Hong Kong wine consumers. The identification of three clusters of wine consumers offers both points of comparison with previous segmentation research globally and within China, whilst also identifying scope for further research.

Details

International Journal of Wine Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1062

Keywords

Article
Publication date: 19 October 2022

Nasir Sultan and Norazida Mohamed

This study aims to determine the applicability of the placement-layering-integration model of money laundering (ML) in the South Asian context with emphasis on Pakistan by…

Abstract

Purpose

This study aims to determine the applicability of the placement-layering-integration model of money laundering (ML) in the South Asian context with emphasis on Pakistan by analysing different ML typologies.

Design/methodology/approach

This study applied content analysis in the first step. It explored three primary documents concerning ML typologies: Asia Pacific Group’s yearly reports on ML typologies from 2010 to 2021, the mutual evaluation reports and the National Risk Assessment of Pakistan. In the second step, expert interviews were recorded, and NVivo was used for data management and analysis.

Findings

This study found primary predicate offences: corruption, tax crimes, smuggling and drug and human trafficking. Pakistani launderers often use traditional typologies, including cash smuggling, round-tripping, multiple bank accounts, investment in real estate (in Pakistan and Dubai) and hawala. However, cybercrimes, cyber laundering and trade-based ML are rising. The politically exposed persons are involved in most of the laundering cases.

Originality/value

Rare studies specifically address the south Asian typologies and the limitations of the placement, layering and integration model. Therefore, there is a need to understand the current typologies used in developing, less regulated and undocumented jurisdictions like Pakistan.

Details

Journal of Money Laundering Control, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-5201

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