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Article
Publication date: 30 January 2024

Muhammad Haroon Shoukat, Islam Elgammal, Mukaram Ali Khan and Kareem M. Selem

Using the theoretical framework of social comparison theory (SCT), this study investigates the effects of employee envy on service sabotage behaviors in the hospitality industry…

Abstract

Purpose

Using the theoretical framework of social comparison theory (SCT), this study investigates the effects of employee envy on service sabotage behaviors in the hospitality industry. It further examines the complex dynamics of self-performance and job dissatisfaction in this context. Notably, this paper seeks to determine the potential moderating role of perceived employability in the interactions between service sabotage, employee envy, job dissatisfaction and self-performance.

Design/methodology/approach

Our research structure was divided into four distinct models. The findings of Model 1 highlight the significant impact of employee envy on service sabotage. The analysis in Model 2a shows that job dissatisfaction acts as a partial mediator in the employee envy and service sabotage linkage. On the other hand, Model 2b reveals self-performance as yet another partial mediator between envy-service sabotage relationships. In turn, Model 3 demonstrates that job dissatisfaction and self-performance play a serial mediation role in the envy-service sabotage relationship. In addition, our research shows that perceived employability effectively moderates the three proposed paths within these relationships.

Findings

Our research structure was divided into four distinct models. The findings of Model 1 highlight the significant impact of employee envy on service sabotage. The analysis in Model 2a shows that job dissatisfaction acts as a partial mediator in the employee envy and service sabotage linkage. On the other hand, Model 2b reveals self-performance as yet another partial mediator between envy-service sabotage relationships. In turn, Model 3 demonstrates that job dissatisfaction and self-performance play a serial mediation role in the envy-service sabotage relationship. In addition, our research shows that perceived employability effectively moderates the three proposed paths within these relationships.

Research limitations/implications

Hotel managers must keep a close eye on their front-of-house staff to avoid any unintentional or direct interactions with customers. Equally important is the consistent and impartial treatment of all employees, which is an important consideration for managers to consider because it can help mitigate employee envy and job dissatisfaction.

Originality/value

This study seeks to enhance understanding of SCT by emphasizing perceived employability as a boundary influencing the relationships between these factors and desired outcomes in the hotel industry, such as job dissatisfaction, self-performance and service sabotage. This paper is an initial attempt to investigate the underlying mechanisms in the relationship between envy and service sabotage.

Details

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

Keywords

Article
Publication date: 14 November 2023

Jyoti Chahal, Muhammad Haroon Shoukat and Rami Ayoubi

Underpinned by social cognitive and ecological systems theories, this research explored higher education students' entrepreneurial intentions (EI). It begins by exploring how…

Abstract

Purpose

Underpinned by social cognitive and ecological systems theories, this research explored higher education students' entrepreneurial intentions (EI). It begins by exploring how various factors, including entrepreneurship education (EE), entrepreneurial motivation (EM) and entrepreneurial environment (EENV), contribute to the evolution of EI of students. Second, it examines the role of EM as an underlying mechanism between EE-EI and EENV-EI. Finally, this research explores how EENV moderates the EM and EI relationship.

Design/methodology/approach

The data were gathered from 366 college students pursuing higher education around India using a convenience sample technique. Partial least square structural equation modeling (PLS-SEM) was applied to SmartPLSv.3.3.9 software to analyze the data.

Findings

A direct relationship was found between EE, EENV and EM with EI. Moreover, this research found a partial mediation of EM between EENV-EI and EE-EI paths. Also, the results show that EENV strengthens the link between EM and EI links.

Practical implications

This study offers valuable insights that can guide government agencies and higher education institutions (HEIs) in reshaping the landscape of entrepreneurial education at the university level. This transformation encompasses the integration of work-based learning experiences as a conduit for equipping students with tangible skills and exposing them to the realities of entrepreneurship in the real world.

Originality/value

This research considerably contributes to the current literature on entrepreneurship at HEIs by merging social cognitive and ecological systems theories. This research is a pioneering input to examine the underlying mechanism of entrepreneurial motivation between EENV, EE and EI.

Details

Higher Education, Skills and Work-Based Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-3896

Keywords

Article
Publication date: 10 April 2024

Barbara Borusiak, Bartlomiej Pieranski, Aleksandra Gaweł, David B López Lluch, Krisztián Kis, Sándor Nagy, Jozsef Gal, Anna Mravcová, Jana Gálová, Blazenka Knezevic, Pavel Kotyza, Lubos Smutka and Karel Malec

Increasing the need for education for sustainable development in universities requires an understanding of the predictors of students’ environmental concern (EC). In this paper…

Abstract

Purpose

Increasing the need for education for sustainable development in universities requires an understanding of the predictors of students’ environmental concern (EC). In this paper, the authors focus on the EC of business students because of their future responsibility for business operations regarding the exploitation of natural resources. The aim of the study is to examine the predictors of business students’ environmental concern.

Design/methodology/approach

Based on the Norm Activation Model as the theoretical framework, this study hypothesizes the model of EC with two main predictors: ascription of responsibility for the environment (AOR), driven by locus of control and self-efficacy (LC/SE), and awareness of positive consequences of consumption reduction on the environment (AOC), driven by perceived environmental knowledge. Structural equation modelling was applied to confirm the conceptual model based on the responses of business students from six countries (Czech Republic, Croatia, Hungary, Poland, Slovakia and Spain) collected through an online survey.

Findings

The environmental concern of business students is predicted both by the ascription of responsibility and by awareness of consequences; however, the ascription of responsibility is a stronger predictor of EC. A strong impact was found for internal locus of control and self-efficacy on AOR, as well as a weaker influence of perceived environmental knowledge on AOC.

Originality/value

Sustainability education dedicated to business students should provide environmental knowledge and strengthen their internal locus of control and self-efficacy in an environmental 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: 27 October 2023

Quang Khai Nguyen

This study aims to investigate the effect of the presence of women in top executive positions on financial reporting quality (FRQ) and the role of external audit in enhancing the…

Abstract

Purpose

This study aims to investigate the effect of the presence of women in top executive positions on financial reporting quality (FRQ) and the role of external audit in enhancing the role of women in top executive positions.

Design/methodology/approach

This study uses a sample of 644 Vietnamese-listed firms from 2010 to 2020 and applies fixed-effect and dynamic system generalized method of moments techniques for empirical models to test the related hypotheses.

Findings

First, this study found a U-shaped relationship between women on the board and FRQ as well as women on the audit committee and FRQ. Second, female CEOs are positively associated with FRQ in small firms but there is no evidence of this in large firms. Third, a female chief accountant can enhance FRQ. Finally, external audit quality can reduce the negative effect of women on the board and the audit committee on FRQ and increase the positive impact of female chief accountants on FRQ.

Practical implications

The results support all risk-averse, ethical sensitivity and glass ceiling hypotheses in different contexts. This study provides important implications for firms to enhance FRQ by nominating women in a majority of top executive positions and simultaneously using high-quality external audit services.

Originality/value

The impact of women in top executive positions on controlling FRQ in different contexts is an original contribution to gender in management literature.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 14 March 2023

Rexford Abaidoo and Elvis Kwame Agyapong

This study examines the dynamics of financial institution development among economies in sub-Saharan Africa (SSA) and how volatility in forex-adjusted price of key globally…

Abstract

Purpose

This study examines the dynamics of financial institution development among economies in sub-Saharan Africa (SSA) and how volatility in forex-adjusted price of key globally traded, commodities and macroeconomic risk influence such development.

Design/methodology/approach

The study is based on data collected from the period starting 2001 to 2019 for relevant variables; and the empirical test was performed using the two-step system generalized method of moments (TSS-GMM) estimation method.

Findings

Empirical estimates suggest that volatility in forex-adjusted prices of crude oil and cocoa are inimical to development of financial institutions among economies in the sub-region. On the other hand, volatility in the price of gold is found to have a significant positive effect on development of financial institutions. Additionally, political instability is found to exacerbate the adverse effect of volatility in the price of globally traded commodities on the development of financial institutions in the sub-region.

Originality/value

The study verifies how volatility in forex-adjusted prices of key traded commodities on the global market influence development of financial institutions in the sub-region. Additionally, the study examines the impact of macroeconomic risk, a principal component analysis (PCA) constructed index on the development trajectory of financial institutions. Finally, the authors examine the moderating role of institutional quality and political instability in the relationship in question.

Details

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

Keywords

Article
Publication date: 23 January 2024

Md Jahidur Rahman, Hongtao Zhu, Yiling Zhang and Md Moazzem Hossain

This study aims to investigate whether gender diversity in audit committees affects the purchase of nonaudit services in China. Results from family and nonfamily firms are…

Abstract

Purpose

This study aims to investigate whether gender diversity in audit committees affects the purchase of nonaudit services in China. Results from family and nonfamily firms are compared and the critical mass participation of females are further examined.

Design/methodology/approach

The sample comprises 1,834 Chinese listed companies from 2012 to 2021, among which 910 are family firms. The Heckman (1979) two-stage model is used to mitigate the potential endogeneity issue in the selection of gender diversity. Propensity score matching is also used to further alleviate the endogeneity problem in relation to family firms.

Findings

Results show a significant and negative correlation between the gender diversity in audit committees and nonaudit service fees. This association is more apparent in nonfamily than in family firms. Findings are consistent and robust to endogeneity tests and sensitivity analyses. The analysis of critical mass and symbolic participation shows that three female directors can more significantly restrain nonaudit fees than one to two females on the board.

Practical implications

This study contributes to literature on resource dependence theory, which posits that audit committees help enterprises establish contact with auditors, improve the company legitimacy, assist in communication and provide relevant expertise. This study also relates to agency theory, which holds that differences in the severity of types I and II agency problems between family and nonfamily firms lead to differences in auditor selection and related costs.

Originality/value

Extending from previous research on the relation between the gender diversity in audit committees and nonaudit fees, the present study delves into this connection within the context of China, an emerging economy. As a result, this investigation offers novel insights and expands upon current knowledge. In addition, the correlation between the gender diversity of audit committees and nonaudit fees is explored for family and nonfamily firms.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

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