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Article
Publication date: 6 January 2023

Hafizah Abd-Mutalib, Che Zuriana Muhammad Jamil, Rapiah Mohamed and Siti Norfatin Afiqah Ismail

This study aims to explore the determinants of environmental knowledge sharing behaviour among accounting educators through the lens of an extended theory of planned behaviour…

Abstract

Purpose

This study aims to explore the determinants of environmental knowledge sharing behaviour among accounting educators through the lens of an extended theory of planned behaviour (TPB).

Design/methodology/approach

A total of 95 accounting educators responded to a questionnaire survey. The data comprising information on attitude, subjective norm, perceived behavioural control, possession of environmental knowledge and locus of control, as exogenous latent variables and intention to share and environmental knowledge sharing behaviour as endogenous latent variables, were analysed using the SmartPLS modelling technique. Besides the survey, interviews were conducted for triangulation purpose.

Findings

Except for subjective norm, all hypotheses are supported. The findings from the interviews reveal that environmental knowledge sharing activities have put educators in a peculiar position in terms of sharing environmental knowledge, as carrying out environmental activities has not been taken seriously and also seen as not the norm among the faculty members.

Research limitations/implications

This study focuses on accounting educators from five Malaysian public universities and deepens the understanding of their behaviour in sharing their environmental knowledge.

Practical implications

This study provides findings that can be useful for higher education institutions to strategize themselves in delivering environmental sustainability awareness in campus, which may enhance their efforts towards achieving sustainable development.

Social implications

This study provides findings that there is a need to inculcate environmental knowledge sharing among educators. Such knowledge sharing may generate good environmental norms, which may result in better environmental awareness.

Originality/value

This paper contributes to the literature by exploring the main determinants of accounting educators’ environmental knowledge sharing behaviour and extending the TPB by considering two additional variables.

Details

International Journal of Sustainability in Higher Education, vol. 24 no. 5
Type: Research Article
ISSN: 1467-6370

Keywords

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: 26 January 2023

Shaikha Ebrahim AlMutawa, Kamarul Zaman Ahmad, Mohamed Hussein Behery and Ibrahim Tabche

The global spread of the COVID-19 pandemic has affected businesses worldwide. Arguably, one of the most affected industries is the hospitality sector, where the world has seen a…

Abstract

Purpose

The global spread of the COVID-19 pandemic has affected businesses worldwide. Arguably, one of the most affected industries is the hospitality sector, where the world has seen a substantial drop in personal and professional travel owing to severe lockdowns, which has particularly harmed the hotel and tourism industries by lowering occupancy and profits. The purpose of this research is to investigate the impact of the COVID-19 epidemic on the emotional and mental well-being of hospitality workers in Dubai, United Arab Emirates.

Design/methodology/approach

A quantitative cross-sectional technique was used, with 517 respondents drawn from Dubai's major hotels.

Findings

Fear of the COVID-19 pandemic was found to be positively connected to employees' emotional weariness, which is then positively related to their intention to leave their organizations.

Practical implications

The paper gives suggestions to managers on how to best deal with their employees, especially the more competent ones, as they are more likely to leave during a pandemic.

Originality/value

Contrary to suggestions in the literature and our predictions, this paper found that self-efficacy positively moderated the relationship between fear of COVID and emotional exhaustion such that workers with high self-efficacy were more prone to emotional exhaustion as a result of their fear of COVID. Furthermore, the results of the research suggest that it is the more competent workers who are more likely to be affected, during a pandemic, and thus their loss is expected to cause greater loss to their organizations.

Details

Journal of Asia Business Studies, vol. 17 no. 5
Type: Research Article
ISSN: 1558-7894

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: 30 October 2023

Asli D.A. Tasci and Ady Milman

This study aims to explore what may have contributed to risk-taking travel behavior during the COVID-19 pandemic and what may be the drivers of satisfaction and intention to…

Abstract

Purpose

This study aims to explore what may have contributed to risk-taking travel behavior during the COVID-19 pandemic and what may be the drivers of satisfaction and intention to travel again. The study compares travelers based on their travel purposes (business, pleasure and visiting friends and relatives [VFR]) and explore the influence of subjective well-being received from their travel activities.

Design/methodology/approach

Data from a structured survey of 323 US residents who traveled during the COVID-19 pandemic were collected on MTurk. Respondents were asked travel behavior questions related to their favorite trips and to rate several multi-item scales measuring the benefits expected and received from their trip, the trip’s contribution to their positive mental and subjective psychological well-being, as well as their satisfaction with the trip and intention to travel in the future. In addition, personality measures focused on risk-taking, thrill-seeking and self-confidence, as well as additional risk-related concepts of optimism bias, probability neglect and proximity to self.

Findings

Data analysis revealed some differences among respondents who traveled for business, pleasure and VFR purposes. Business travelers were more risk takers and thrill seekers; pleasure travelers achieved more well-being benefits from their favorite trips during the pandemic; however, VFR travelers’ satisfaction and intention to go on similar trips were explained more by the benefits they received from their favorite trips.

Originality/value

Although several studies addressed consumers’ travel motivation during the COVID-19 pandemic, there is a lack of empirical research comparing the characteristics of travelers based on their travel purposes, as well as their sociodemographics, personality traits and the expected and perceived well-being benefits from traveling.

Details

Consumer Behavior in Tourism and Hospitality, vol. 18 no. 4
Type: Research Article
ISSN: 2752-6666

Keywords

Article
Publication date: 15 March 2023

Dolly Gaur and Kanishka Gupta

Intellectual capital (IC) is beneficial to the improved performance of businesses, irrespective of their industry. The present study proposes to check if the use of IC can also…

Abstract

Purpose

Intellectual capital (IC) is beneficial to the improved performance of businesses, irrespective of their industry. The present study proposes to check if the use of IC can also help in improving the asset quality of banks. Thus, this study aims to examine the impact of IC and its components on non-performing assets (NPAs).

Design/methodology/approach

The study has been conducted with a sample of 30 Indian commercial banks and analysed over a time frame of 15 years (2004–2005 to 2018–2019). The modified value-added intellectual coefficient model has been used to measure the independent variables, IC, and its components. The dependent variable, NPA, has been represented by the net NPA ratio. Two-step system generalized methods of moments (SGMMs) have been applied for the regression analysis. Along with the short-term estimates provided by the SGMM approach, the long-term impact of explanatory variables on the dependent variables has also been seen.

Findings

The results of the study show that IC and its components are indeed helpful for the management of NPA, as they impact the problem loans negatively. Furthermore, the long-term benefits of IC in enhancing bank credit quality are more substantial.

Practical implications

The results from the present study can be used by bank management. The bank managers can draw inferences that the efficient application of IC can help them reduce their loan losses. Developing skills and knowledge of employees, maintaining close relations with stakeholders, significantly the customers, and putting more sophisticated processes and infrastructure to use can help banks to control their loan losses.

Originality/value

A major proportion of studies examining the role of intangible assets in various aspects of the banking sector focuses on the association between IC and the financial performance of banking entities. However, for banking institutions, apart from financial performance, improving credit quality is also imperative for staying afloat. Thus, to the best of the authors’ knowledge, the present study is one of the first to examine the relationship between knowledge-based assets (i.e. IC) and bank credit quality.

Details

Journal of Indian Business Research, vol. 15 no. 3
Type: Research Article
ISSN: 1755-4195

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: 24 January 2023

Mohd Abass Bhat and Shagufta Tariq Khan

The aim of this study was to examine the determinants of accounting students' decision to pursue a career path.

Abstract

Purpose

The aim of this study was to examine the determinants of accounting students' decision to pursue a career path.

Design/methodology/approach

Quantitative approach was used to analyze the impact of independent variables (career exposure, self-competence, financial award, work environment, social values and market factors) on dependent variable (career path). Data were collected from 264 students of University of Technology and Applied Sciences, Oman. Structural equation modeling technique was mainly utilized to determine the causal relationship between the variables.

Findings

The most influencing factor is financial award followed by market factors and work environment. However, other variables such as career exposure and self-competence though significantly determine career path of the students but are the least contributors to the model. In addition, social value was found insignificant and negative contributor to the model.

Practical implications

The findings of the current study confirm the propositions of the theory of planned behavior that student's decision to pursue career as ACCA-certified accountants is shaped by attitudinal factors as well as subjective norms factors and perceived behavior control. This study's theoretical findings can be used to supplement empirical evidence on impact of career exposure, self-competence, financial awards, work environment, social values and market factors to take the ACCA exam (career path). The implications of this research for academic institutions include providing convenience for students, such as ACCA exam scholarship offers if they have graduated with cum laude and obtained work experience because ACCA involves time and money to participate in.

Originality/value

There has been virtually little research in Oman on this subject though. Investigating Omani accounting students' aspirations to work in public accounting adds additional insight into the field.

Details

Management & Sustainability: An Arab Review, vol. 2 no. 3
Type: Research Article
ISSN: 2752-9819

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

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

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