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1 – 10 of over 16000Dwi Marlina Wijayanti, Yayu Putri Senjani and Wilda Farah
This study aims to explore personal and organizational factors in mitigating fraud intention through machiavellian personality, altruistic personality, religiousity…
Abstract
Purpose
This study aims to explore personal and organizational factors in mitigating fraud intention through machiavellian personality, altruistic personality, religiousity, whistleblowing system, and accounting firm size. Companies will suffer greater losses if they cannot prevent fraudulent practices. The fraud hexagon theory is considered effective in detecting the possibility of fraud and the tendency of fraud motivated by personal and organizational factors. Therefore, the researchers examined several factors, including Machiavellian, altruism, religiosity, whistleblowing system and accounting firm size in mitigating fraud intention.
Design/methodology/approach
This study used a self-administered survey of accountants in Indonesia. The accountants were selected as the sample because the accounting profession has considerable potential in committing fraud. To avoid common method bias, the authors performed ex ante and ex post on the questionnaire. This research model was tested using structural equation modeling-partial least square.
Findings
The results revealed that personal factors in the form of Machiavellian, altruism and religiosity had a direct impact on decreasing fraud intention. In addition, whistleblowing system and accounting firm size were able to promote the effectiveness of fraud mitigation.
Research limitations/implications
This study uses one profession, namely, accountants, so it requires further research to see the similarity of results in other professions.
Practical implications
The results contribute to managerial decision-making. Companies should include personal tests during employee recruitment because personal factors are the key to determining individual fraud behavior.
Social implications
Combining personal factors and organizational factors can promote the success of the internal control system, so that individuals are encouraged to do ethical things.
Originality/value
This study combines personal and organizational factors in mitigating fraud, so as to know accurately which factors are most capable of mitigating fraud.
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Md. Abdul Alim, Kim-Lim Tan, Teck Weng Jee, Boo Ho Voon, Md. Julhaz Hossain and Md. Uzzal Mia
This paper focuses on the factors that affect entrepreneurs' performance in small and medium enterprises (SMEs) in the context of a developing nation. Despite the advances in this…
Abstract
Purpose
This paper focuses on the factors that affect entrepreneurs' performance in small and medium enterprises (SMEs) in the context of a developing nation. Despite the advances in this literature, examination of opportunity recognition in the same model with personal factors and environmental factors on entrepreneurs' performance is lacking.
Design/methodology/approach
A quantitative survey was carried out and the data sample of 198 SMEs entrepreneurs in Bangladesh was collected using quota sampling technique. Partial least squares-based structural equation modeling (PLS-SEM) was employed to test the hypothesized relationships.
Findings
The study found that the direct effect of personal and environmental factors significantly influences entrepreneurs' performance and opportunity recognition, and opportunity recognition significantly influences entrepreneurs' performance. The results further indicated that opportunity recognition mediates the relationships between environmental factors and entrepreneurs' performance, but not on the relationships between personal factors and entrepreneurs' performance.
Practical implications
The findings from the study guide SMEs entrepreneurs' performance by utilizing the opportunity recognition more efficiently and effectively. The study further enhances practitioners' understanding of the drivers and motivations of entrepreneurs within a developing nation context.
Originality/value
Although some previous studies already exist that discuss SMEs entrepreneurs' performance, there have been few studies focusing on opportunity recognition and mediation role of opportunity recognition, and far lesser in the context of a developing nation.
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Xingzhou Guo, Hongyue Wu, Yunfeng Chen, Yuan Chang and Yibin Ao
Personal lifestyle, work environments and work-related factors can significantly affect occupant productivity. Although many studies examine the affecting factors of occupant…
Abstract
Purpose
Personal lifestyle, work environments and work-related factors can significantly affect occupant productivity. Although many studies examine the affecting factors of occupant productivity in offices, explorations for the home-based work environment, which is designed mainly for living purposes, are still scarce. Moreover, current pandemic has made work from home a new normal for workers around the world. Therefore, it is important to identify key causal factors of occupant productivity when working from home.
Design/methodology/approach
This study employed descriptive analysis and regression analysis method to explore the relationship among personal lifestyle, indoor environmental quality and work-related factors toward occupant productivity. A questionnaire including a comprehensive list of key measures was designed and 189 valid responses were collected from more than 13,000 participants.
Findings
Results show that a healthy lifestyle, the perceived satisfaction of visual and acoustic environment, communication, interest in work, workload, flexible schedule and privacy positively affect occupant productivity when working from home, while coffee consumption, outside views and windows have negative effect.
Originality/value
Opportunities to enhance occupants' home-based work productivity include developing a healthy lifestyle by taking advantage of flexible schedule, equipping a working room at home with advanced and intelligent environment control systems, and improving communication, workload and schedule by changing the policy of companies.
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Candida Brush, Birgitte Wraae and Shahrokh Nikou
Despite the considerable increase in research on entrepreneurship education, few studies examine the role of entrepreneurship educators. Similarly, most frameworks from…
Abstract
Purpose
Despite the considerable increase in research on entrepreneurship education, few studies examine the role of entrepreneurship educators. Similarly, most frameworks from entrepreneurship education recognize the educator’s importance in facilitating instruction and assessment, but the factors influencing the educator role are not well understood. According to the identity theory, personal factors including self-efficacy, job satisfaction and personal values influence the perspective of self, significance and anticipations that an individual in this role associates with it, determining their planning and actions. The stronger the role identity the more likely entrepreneurship educators will be in effectively developing their entrepreneurial skills as well as the overall learning experience of their students. The objective of this study is to pinpoint the factors that affect entrepreneurial role identity.
Design/methodology/approach
Drawing upon the identity theory, this study developed a theoretical framework and carried out an empirical investigation involving a survey of 289 entrepreneurship educators across the globe. Structural equation modeling (SEM) technique was applied to analyze and explore the factors that impact the identity of the educators in their role as entrepreneurship teachers.
Findings
The findings show that the role identity of entrepreneurship educators is significantly influenced by their self-efficacy, job satisfaction and personal values. Among these factors, self-efficacy and job satisfaction have the most significant impacts on how educators perceive their role. The implications of these results and directions for future research are also discussed.
Originality/value
The novelty of the current study is derived from its conceptualization of the antecedents of role perception among entrepreneurship educators. This study stands out as one of the earliest attempts to investigate the factors that shape an individual’s scene of self and professional identity as an entrepreneurship educator. The significance of comprehending the antecedents of role perception lies in the insights it can offer into how educators undertake and execute their role, and consequently, their effectiveness in teaching entrepreneurship.
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Mohammad Iranmanesh, Morteza Ghobakhloo, Behzad Foroughi, Mehrbakhsh Nilashi and Elaheh Yadegaridehkordi
This study aims to explore and ranks the factors that might determine attitudes and intentions toward using autonomous vehicles (AVs).
Abstract
Purpose
This study aims to explore and ranks the factors that might determine attitudes and intentions toward using autonomous vehicles (AVs).
Design/methodology/approach
The “technology acceptance model” (TAM) was extended by assessing the moderating influences of personal-related factors. Data were collected from 378 Vietnamese and analysed using a combination of “partial least squares” and the “adaptive neuro-fuzzy inference system” (ANFIS) technique.
Findings
The findings demonstrated the power of TAM in explaining the attitude and intention to use AVs. ANFIS enables ranking the importance of determinants and predicting the outcomes. Perceived ease of use and attitude were the most crucial drivers of attitude and intention to use AVs, respectively. Personal innovativeness negatively moderates the influence of perceived ease of use on attitude. Data privacy concerns moderate positively the impact of perceived usefulness on attitude. The moderating effect of price sensitivity was not supported.
Practical implications
These findings provide insights for policymakers and automobile companies' managers, designers and marketers on driving factors in making decisions to adopt AVs.
Originality/value
The study extends the AVs literature by illustrating the importance of personal-related factors, ranking the determinants of attitude and intention, illustrating the inter-relationships among AVs adoption factors and predicting individuals' attitudes and behaviours towards using AVs.
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Keywords
V. Jayakumar and M.N. Vinodkumar
Transport industry is one of the leading accident causing industries all around the world. Personal attributes like educational qualification, work experience, marital status…
Abstract
Purpose
Transport industry is one of the leading accident causing industries all around the world. Personal attributes like educational qualification, work experience, marital status, consumption of alcohol, hours of work of bus drivers are known to influence such accidents. In the present study, the mediating effects of Workplace spirituality (WS) among bus drivers between the personal attributes and job performance variables like self-reported accidents, punishments and appraisals are carried out.
Design/methodology/approach
A mediation analysis of WS between personal attributes and job performances of bus drivers is conducted in the present study. Since there is scarcity of studies measuring the effects of WS of bus drivers, new scale to measure WS was developed. The study was carried out in the government-owned road transport corporation in the state of Kerala, India. Responses were obtained from 617 male drivers.
Findings
Using exploratory factor analysis, four factors were identified, namely Meaningful work, Sense of Community, Mindfulness and Compassion. Confirmatory factory analysis provided good fit. The intercorrelations of personal attributes of drivers (independent variables) between WS factors (mediating variables) and job performance variables (dependent variables) were found out. Mediation analysis showed complete mediation of WS factors between marital status, alcohol consumption, hours of work and job performances like number of self-reported accidents, punishments and appraisals. The WS levels of drivers decrease significantly as working hours per goes beyond the legally allowed working hours.
Originality/value
Psychological attributes like Mindfulness, Sense of community, compassion etc. which are collectively known as WS influence the job performances of employees in other industries. Yet it is not studied in the transport industry. Hence, in the present study, the levels of WS are studied among bus drivers of government-owned road transport corporation in the State of Kerala, India.
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Lisana Lisana and Yonathan Dri Handarkho
This study aims to investigate the influence of environmental factors on individual personality traits associated with mobile paymens (MP) adoption using the technological…
Abstract
Purpose
This study aims to investigate the influence of environmental factors on individual personality traits associated with mobile paymens (MP) adoption using the technological personal environment (TPE) theory as a framework for the proposed theoretical model.
Design/methodology/approach
A total of 736 feedback from respondents was used to validate the proposed model using structural equation modeling. The model comprises Trust and Self-efficacy to explain MP adoption from a personal trait perspective. Meanwhile, environmental aspects are represented by social influence, vendor regulations and network externalities.
Findings
The result indicates that self-efficacy has the most significant direct effect on user intention to use MP, followed in decreasing order of significance by social influence, trust, vendor regulations and network externalities. Furthermore, social influence is the most contributing aspect from the environmental area that influences user intention directly and indirectly through trust and self-efficacy as mediators. Meanwhile, the moderating effect analysis also found that gender moderates the effect of user self-efficacy on MP adoption.
Originality/value
This study fills the gap by comparing trust and self-efficacy and exploring how those factors are developed and affected by the environmental aspect of MP usage. It was discovered that self-efficacy was the most influential construct influencing the adoption of MP. Social influence was identified as the primary environmental factor that directly impacts user intention regarding MP usage. Furthermore, gender was shown as a moderator, as males place a higher value on self-efficacy as a factor affecting their intention to embrace MP in comparison to females.
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Gihan Anuradha Tennakoon, Raufdeen Rameezdeen and Nicholas Chileshe
Timber waste from construction is downcycled into non-structural products, incinerated for energy generation or disposed of in landfills. Existing literature highlights that the…
Abstract
Purpose
Timber waste from construction is downcycled into non-structural products, incinerated for energy generation or disposed of in landfills. Existing literature highlights that the use of reprocessed timber for structural purposes is limited. Therefore, this study aims to focus on identifying factors limiting reprocessed structural timber (RST) uptake amongst construction professionals in Australia.
Design/methodology/approach
Current literature shows that the use of reprocessed materials (RMs) depends on user-specific personal factors and broader contextual factors. Therefore, data collection and analysis were based on the attitude-behaviour-context (ABC) theory, which affirms this relationship between personal and contextual factors in determining pro-environmental behaviours (PEBs). A qualitative research approach was adopted, considering limitations with industry expertise and the need for developing an in-depth understanding of limiting factors. Twenty semi-structured interviews were conducted amongst construction professionals experienced in using reprocessed materials, while the thematic analysis technique was used to analyse interview findings.
Findings
Personal factors that limit the uptake of RST include negative cost and quality perceptions, risk appetite, the tendency to maintain the status-quo, limited decision-making capability and lack of skills and expertise, while contextual factors include higher prices, poor and uncertain quality, limitations with information availability, under-developed supply and drawbacks in the regulatory environment.
Originality/value
The current study is amongst the first to explore the uptake of reprocessed timber for structural uses in Australia. The findings can be utilised to create a stronger demand for RST by directly addressing personal and contextual factors that constrain construction professionals from using RST.
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Jahangir Wasim, Moustafa Haj Youssef, Ioannis Christodoulou and Robert Reinhardt
This research aims to identify the intentions behind becoming an entrepreneur and the perception of entrepreneurial failure among different groups of students. There has been…
Abstract
Purpose
This research aims to identify the intentions behind becoming an entrepreneur and the perception of entrepreneurial failure among different groups of students. There has been significant research discussing the motivations behind becoming an entrepreneur. However, such a research study is often focused on individuals who are already in the entrepreneurial process. Therefore, this research focuses on the understanding of the entrepreneurial process specified on the intentions of becoming an entrepreneur and the associated risk, in the context of a learning process.
Design/methodology/approach
The perspectives of students towards becoming an entrepreneur and their perception of associated risk are identified. A comparative exploratory case study method is used. Three cases developed in the light of empirical evidence consist of Business, Law and Science, technology, engineering and mathematics (STEM) students.
Findings
Major results show that the law and STEM students were on the same line in terms of motivational factors, such as being career driven. In contrary, the business students were more driven by personal factors such as leaving something behind and building something meaningful.
Originality/value
Whilst studies have attempted to understand entrepreneurial intentions, little work has considered students and their views on becoming entrepreneurs. Even with studies that looked at this subject matter, the focus was mainly business students. The authors build on previous work and construct the authors' views based on multi-disciplinary student base to know more about their intentions to become an entrepreneur. The science and law students were more influenced by external factors, whereas business students were focused more on their personal goals. Such classification of the diverse intentions based on student discipline opens a new and promising research avenue to better develop entrepreneurial education not only for business students but across all disciplines in higher education.
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Ruchi Mishra, Rajesh Kumar Singh and Justin Paul
This paper aims to explore the factors influencing the behavioural intention of Gen Y consumers to avail omnichannel service and to identify the relative influence of predictors…
Abstract
Purpose
This paper aims to explore the factors influencing the behavioural intention of Gen Y consumers to avail omnichannel service and to identify the relative influence of predictors in explaining the behavioural intention of Gen Y consumers to use omnichannel service.
Design/methodology/approach
Data collected through surveys from 287 Gen Y consumers has been analysed through structural equation modelling to examine direct and mediated relationships between the constructs influencing behavioural intention to use omnichannel service.
Findings
Findings indicate that perceived ease of use, social influence, perceived trust, and personal innovativeness positively affect behavioural intention to use omnichannel service, with the result accounting for 48% of the variance. We also demonstrate that perceived value and perceived ease of use mediate the association between personal innovativeness and behavioural intention to use omnichannel service.
Research limitations/implications
The study provides valuable insights into adopting technology-based offerings for Gen Y customers. The presented model can be extended for analysing consumers' behavioural intentions by considering additional variables, such as consumer personality traits and diverse cultural settings. The study may help managers and policymakers formulate a consumer-focussed strategy to win over modern retail consumers.
Originality/value
This study explores the behavioural intention of Gen Y consumers in availing omnichannel services. Further, the study contributes to the technology acceptance model (TAM), unified theory of acceptance and use of technology (UTAUT) or UTAUT2 theories that may need to be extended in the omnichannel shopping context.
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