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1 – 10 of 687Thai Pham and Farkhondeh Hassandoust
Information security (InfoSec) policy violations are of great concern to all organisations worldwide, especially in the financial industry. Although the importance of InfoSec…
Abstract
Purpose
Information security (InfoSec) policy violations are of great concern to all organisations worldwide, especially in the financial industry. Although the importance of InfoSec policy has been highlighted for many decades, InfoSec breaches still occur due to a low level of employee compliance and a lack of engagement and competence in high-level management. However, previous studies have primarily investigated the behavioural aspects of InfoSec policy compliance at the individual level rather than the managerial factors involved in constructing InfoSec policy and developing its effectiveness. Thus, drawing on neo-institutional theory and a transformational leadership framework, this research investigated the influence of external mechanisms and transformational leadership on InfoSec policy effectiveness.
Design/methodology/approach
The research model was implemented using field survey data from professional managers in the financial sector.
Findings
The results reported that neo-institutional mechanisms and transformational leadership shape InfoSec policy effectiveness in an organisation.
Originality/value
This study broadens current InfoSec policy research from an individual level to a managerial perspective and enhances the existing literature on neo-institutional and transformational leadership in the context of InfoSec. It highlights the need to evaluate InfoSec policy based on external factors and to support transformational leadership styles that promote InfoSec policy enforcement and effectiveness.
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Kim Moloney, Gwenda Jensen and Rayna Stoycheva
This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.
Abstract
Purpose
This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.
Design/methodology/approach
The empirical research is based on a content analysis of 512 external auditor recommendations from 28 pre- and post-accrual reports of 14 UN bodies.
Findings
We find that external auditors do enable policy transfer and that such involvements may, at times, veer into non-neutral policy spaces.
Research limitations/implications
We did not analyze all UN organizations with accruals-based accounting. We also did not engage in a longer longitudinal study.
Practical implications
Our findings raise new questions about international organization accountability, the technocratic and policy-specific influences of external auditors, and open a debate about whether attempted policy transfers can be neutral.
Originality/value
The world’s largest group of international organizations is affiliated with the UN. External auditors help ensure that member-state monies are appropriately utilized. Our study is the first to compare pre- and post-accrual external auditor recommendations for 14 UN bodies. It is also the first to notate and study the attempted policy transfers from external auditors to the audited UN bodies.
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This study aims to examine the effect of foreign direct investment (FDI) inflows on tax revenue in 34 developed and developing countries from 2006 to 2020.
Abstract
Purpose
This study aims to examine the effect of foreign direct investment (FDI) inflows on tax revenue in 34 developed and developing countries from 2006 to 2020.
Design/methodology/approach
Feasible generalised least squares (FGLS), a dynamic panel of a two-step system generalised method of moments (GMM) system and a pool mean group (PMG) panel autoregressive distributed lag (ARDL) approach were used to compare the developed and developing countries. Basic estimators were used as pre-estimators and diagnostic tests were used to increase robustness.
Findings
The FGLS, a two-step system of GMM, PMG–ARDL estimator’s results showed that there was a significant negative long and positive short-term in most countries relationship between FDI inflows and tax revenue in developed countries. This study concluded that attracting investments can improve the quality of institutions despite high tax rates, leading to low tax revenue. Meanwhile, there was a significant positive long and negative short-term relationship between FDI inflows and tax revenue in the developing countries. The developing countries sought to attract FDI that could be used to create job opportunities and transfer technology to simultaneously develop infrastructure and impose a tax policy that would achieve high tax revenue.
Originality/value
The present study sheds light on the effect of FDI on tax revenue and compares developed and developing countries through the design and implementation of policies to create jobs, transfer technology and attain economic growth in order to assure foreign investors that they would gain continuous high profits from their investments.
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Mery Citra Sondari, Adhi Indra Hermanu, Leli Nurlaeli and Deis Savitri Artisheila
This study aims to analyze the effectiveness and efficiency of research-based community service programs in Indonesia that used government funds in 2017–2021.
Abstract
Purpose
This study aims to analyze the effectiveness and efficiency of research-based community service programs in Indonesia that used government funds in 2017–2021.
Design/methodology/approach
The design of this research is a quantitative research method using a data envelopment analysis to evaluate 370 leading universities in Indonesia. Furthermore, six analytical models were considered to compare effectiveness and efficiency between universities. It involved two resource (budget and staff academic involved), three output (intellectual property, prototype and publication) and three outcome variables (economic impact, social impact and capacity building).
Findings
The findings showed that several universities are considered necessary, with great potential to increase output and outcome efficiency in community involvement. The study mapped and divided the position of 370 universities for additional information. The effectiveness aspect provides another perspective in assessing the performance of tertiary institutions in Indonesia and can be an option for evaluating research performance to improve the quality of output.
Originality/value
The authors use data from research and community service management information systems used, both the resources used and the results. Efficiency and effectiveness of 370 universities were compared in this study, including comparing their position on the previous assessment with the assessment of the results of this study. Approach to the concept of Mandl et al. (2008) regarding the relationship between input, output and outcome as the main component of the indicators, the authors apply to analyze efficiency and effectiveness.
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Ganesh Kumar and Jogendra Kumar Nayak
The adoption of residential rooftop solar panel systems (SPS) in India is at a nascent stage. Therefore, this study aimed to examine the factors affecting consumers’ intention to…
Abstract
Purpose
The adoption of residential rooftop solar panel systems (SPS) in India is at a nascent stage. Therefore, this study aimed to examine the factors affecting consumers’ intention to purchase SPS by expanding the theory of planned behavior (TPB) with three environmental psychology factors. The study was targeted at potential users’ intention to purchase SPS, thus it further explored the moderating role of perceived government subsidy policy (PGSP) in determining consumers’ purchase intention of SPS.
Design/methodology/approach
Using G*power software, the minimum sample size of 189 was calculated; accordingly, 292 valid responses were gathered from potential users of SPS from three Indian states, namely Rajasthan, Punjab and Haryana, via an online questionnaire survey with the help of purposive sampling method. Structural equation modeling technique of partial least squares was employed to analyze the data.
Findings
Results demonstrated that attitude, subjective norms, perceived behavioral control, perceived consumer effectiveness (PCE) and PGSP significantly influence purchase intention of SPS. Green trust and green self-identity did not influence the purchase intention of SPS. Further, PGSP strengthens the effect of attitude, green trust, PCE on purchase intention of SPS while it weakens the effect of subjective norms on purchase intention of SPS.
Originality/value
This study contributes to the existing literature by integrating green trust, green self-identity, PCE and PGSP into the TPB model to better understand factors affecting consumers’ purchase intention towards SPS in India.
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Monica Giancotti, Giorgia Rotundo and Marianna Mauro
European justice systems are facing a dramatic performance crisis due to the frequent inability to resolve cases without incurring unreasonable delays and backlogs. In this…
Abstract
Purpose
European justice systems are facing a dramatic performance crisis due to the frequent inability to resolve cases without incurring unreasonable delays and backlogs. In this framework, the Italian Judicial system places itself well below the European countries average, in terms of speed of resolution of administrative, civil and criminal trials. The purpose of the paper was to (1) identify factors affecting Italian judicial system efficiency and (2) identify potential actions to manage them, improving judicial system efficiency.
Design/methodology/approach
In order to achieve the aims of this paper, a systematic review to map all critical factors discussed in previous studies was performed. Studies were extracted from Google Scholar, Web of Science and SSRN databases. In total, 22 studies were included.
Findings
The identified factors of inefficiency of the Italian judicial system have been divided into three macro-classes depending on whether they concern human resource management, the judicial process or whether they pertain to internal or external outside the judicial organization. For each of these, possible strategies have been developed in a new conceptual framework.
Originality/value
The framework seeks to assist policymakers in forming policy measures that can significantly increase court effectiveness. This is the first attempt to review and map all factors affecting judicial system efficiency systematically, providing a new conceptual framework to manage them.
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The paper aims to investigate the relationship between institutions and economic growth in developing countries, considering the role of financial inclusion, education spending…
Abstract
Purpose
The paper aims to investigate the relationship between institutions and economic growth in developing countries, considering the role of financial inclusion, education spending and military spending.
Design/methodology/approach
The study employs dynamic panel analysis, specifically two-step system generalized method of moments (GMM), on a sample of 61 developing countries over the period 2009–2020.
Findings
The results confirm that weak institutional quality, weak financial inclusion and increased military spending are barriers to economic growth, conversely, increased spending on education and gross capital formation contribute to economic growth in developing countries. Regarding the specific institutional factor, we find that corruption, ineffective government, voice and accountability and weak rule of law contribute negatively to growth.
Practical implications
The study calls for strengthening institutions so that the financial system supports economic growth and suggests increasing spending on education to improve access to and the quality of human capital, which is an important determinant of economic growth.
Originality/value
The study contributes to scarce literature by empirically analyzing the relationship between institutions and economic growth by considering the role of financial inclusion, public spending on education and military spending, factors that have been ignored in previous studies. In addition, the study identifies the institutional dimension that contributes to reduced economic growth in developing countries.
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Hamzeh Al Amosh and Saleh F.A. Khatib
Climate change is one of our time’s most pressing global environmental challenges, and environmental innovation is critical to addressing it. This study aims to investigate the…
Abstract
Purpose
Climate change is one of our time’s most pressing global environmental challenges, and environmental innovation is critical to addressing it. This study aims to investigate the relationship between environmental innovation and carbon emission in the healthcare industry in Europe while also examining the moderating role of environmental governance.
Design/methodology/approach
Data for this study were collected from publicly listed healthcare companies in ten European countries spanning the years 2012–2021. The selected countries encompassed Belgium, Denmark, France, Germany, Italy, Netherlands, Spain, Sweden, Switzerland and the United Kingdom. The research encompassed all healthcare companies for which data were accessible, resulting in a comprehensive dataset comprising 1,210 companies. The authors collected data from multiple sources, including annual reports, the World Bank and Eikon databases, to ensure a robust and extensive dataset.
Findings
The results of this study indicate that environmental governance plays a significant moderating role in the relationship between environmental innovation and carbon emission within the healthcare sector in Europe, but when combined with high levels of environmental innovation, strong environmental governance leads to enhanced efforts to reduce carbon emissions. This combination also contributes to meeting the expectations of a broader range of stakeholders and maintaining legitimacy.
Practical implications
The study’s findings have practical implications for healthcare regulators, policymakers and various stakeholders. It underscores the importance of integrating solid environmental governance and innovation to address climate change challenges in the healthcare sector effectively. This integrated approach not only helps reduce carbon emissions but also contributes to achieving sustainable outcomes while satisfying a wider range of stakeholders.
Originality/value
This study adds to the existing body of knowledge by highlighting the significant role of environmental governance as a moderator in the relationship between environmental innovation and carbon emission in the healthcare industry. The research findings provide valuable insights for academics, practitioners and decision-makers, emphasizing the need to combine governance and innovation for sustainable outcomes in healthcare sectors.
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Alejandro Rodriguez-Vahos, Sebastian Aparicio and David Urbano
A debate on whether new ventures should be supported with public funding is taking place. Adopting a position on this discussion requires rigorous assessments of implemented…
Abstract
Purpose
A debate on whether new ventures should be supported with public funding is taking place. Adopting a position on this discussion requires rigorous assessments of implemented programs. However, the few existing efforts have mostly focused on regional cases in developed countries. To fill this gap, this paper aims to measure the effects of a regional acceleration program in a developing country (Medellin, Colombia).
Design/methodology/approach
The economic notion of capabilities is used to frame the analysis of firm characteristics and productivity, which are hypothesized to be heterogeneous within the program. To test these relationships, propensity score matching is used in a sample of 60 treatment and 16,994 control firms.
Findings
This paper finds that treated firms had higher revenue than propensity score-matched controls on average, confirming a positive impact on growth measures. However, such financial growth is mostly observed in service firms rather than other economic sectors.
Research limitations/implications
Further evaluations, with a longer period and using more outcome variables, are suggested in the context of similar publicly funded programs in developing countries.
Originality/value
These findings tip the balance in favor of the literature suggesting supportive programs for high-growth firms as opposed to everyday entrepreneurship. This is an insight, especially under the context of an emerging economy, which has scarce funding to support entrepreneurship.
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Fatemeh Ravandi, Azar Fathi Heli Abadi, Ali Heidari, Mohammad Khalilzadeh and Dragan Pamucar
Untimely responses to emergency situations in urban areas contribute to a rising mortality rate and impact society's primary capital. The efficient dispatch and relocation of…
Abstract
Purpose
Untimely responses to emergency situations in urban areas contribute to a rising mortality rate and impact society's primary capital. The efficient dispatch and relocation of ambulances pose operational and momentary challenges, necessitating an optimal policy based on the system's real-time status. While previous studies have addressed these concerns, limited attention has been given to the optimal allocation of technicians to respond to emergency situation and minimize overall system costs.
Design/methodology/approach
In this paper, a bi-objective mathematical model is proposed to maximize system coverage and enable flexible movement across bases for location, dispatch and relocation of ambulances. Ambulances relocation involves two key decisions: (1) allocating ambulances to bases after completing services and (2) deciding to change the current ambulance location among existing bases to potentially improve response times to future emergencies. The model also considers the varying capabilities of technicians for proper allocation in emergency situations.
Findings
The Augmented Epsilon-Constrained (AEC) method is employed to solve the proposed model for small-sized problem. Due to the NP-Hardness of the model, the NSGA-II and MOPSO metaheuristic algorithms are utilized to obtain efficient solutions for large-sized problems. The findings demonstrate the superiority of the MOPSO algorithm.
Practical implications
This study can be useful for emergency medical centers and healthcare companies in providing more effective responses to emergency situations by sending technicians and ambulances.
Originality/value
In this study, a two-objective mathematical model is developed for ambulance location and dispatch and solved by using the AEC method as well as the NSGA-II and MOPSO metaheuristic algorithms. The mathematical model encompasses three primary types of decision-making: (1) Allocating ambulances to bases after completing their service, (2) deciding to relocate the current ambulance among existing bases to potentially enhance response times to future emergencies and (3) considering the diverse abilities of technicians for accurate allocation to emergency situations.
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