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Article
Publication date: 20 June 2023

Rana Muhammad Naeem, Qingxiong (Derek) Weng, Zahid Hameed, Ghulam Ali Arain and Zia Ul Islam

Studies show that supervisor incivility can have detrimental consequences for subordinates. However, little is known about the job and personal resources that can reduce the…

Abstract

Purpose

Studies show that supervisor incivility can have detrimental consequences for subordinates. However, little is known about the job and personal resources that can reduce the effect of supervisor incivility on subordinates' counterproductive work behavior (CWB). Based on the Job Demand-Resources (JD-R) model, we investigate social job crafting (job resource) and internal locus of control (LOC; personal resource) as buffers on the relationship between supervisor incivility and subordinates' CWB toward the organization.

Design/methodology/approach

Two field studies to test our proposed hypotheses were conducted. A two-wave time-lagged design was used and data was collected from 115 supervisors and 318 subordinates from a large electricity provider company (study 1) and 121 employee–coworker dyads from a large insurance company (study 2).

Findings

Across the two studies it was found that supervisor incivility positively relates to subordinates' CWB toward the organization. Further, this relationship was weaker for individuals with high internal LOC and those who engaged in social job crafting.

Practical implications

The findings are helpful for HR managers to figure out how to stop supervisor incivility through civility training and motivating employees to social job crafting behavior.

Originality/value

This study implies that social job crafting (job resource) and internal LOC (personal resource) are essential factors that can reduce the effects of supervisor incivility on subordinates' CWB toward the organization.

Details

Personnel Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 12 July 2023

Arshad Hasan, Naeem Sheikh and Muhammad Bilal Farooq

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Abstract

Purpose

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Design/methodology/approach

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Findings

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

Practical implications

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

Originality/value

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

Details

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

Keywords

Article
Publication date: 28 April 2023

Muhammad Hassaan, Gang Li and Asif Yaseen

This paper aims to understand the facilitators and inhibitors that might influence customers' adoption of smart banking services (SBS) in Pakistan.

Abstract

Purpose

This paper aims to understand the facilitators and inhibitors that might influence customers' adoption of smart banking services (SBS) in Pakistan.

Design/methodology/approach

Semi-structured interviews were conducted with 33 bank customers in Multan and Lahore using a case study design. Cases were selected using a purposive sampling strategy with maximum variation. A thematic content analysis (TCA) was performed to analyze the qualitative data.

Findings

The findings of this study support the notion that SBS has become a sine qua non of 21st-century banking owing to performance expectancy, effort expectancy, social influence, price value, facilitating conditions, habit and hedonic motivation. However, information privacy concerns and big brother effect impair customers' cognitive, personal and social experiences, creating an obstacle toward SBS adoption.

Research limitations/implications

Studying SBS adoption only in Pakistan represents the perspective of a developing country, which limits the generalizability of the findings.

Practical implications

Pakistani customers' demand for SBS can be linked to its performance. By upgrading technology, banks can improve the usefulness of these services.

Originality/value

The first scholarly inquiry explores the facilitators and inhibitors that could influence the adoption of SBS in Pakistan.

Details

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

Keywords

Article
Publication date: 6 April 2023

Ummer Farooque, Muhammad Usman Awan and Muhammad Shafiq

The purpose of this study is to develop a scale for measuring housing quality in the context of Pakistan.

Abstract

Purpose

The purpose of this study is to develop a scale for measuring housing quality in the context of Pakistan.

Design/methodology/approach

The inductive and deductive approaches for item generation have been combined, and items have been purified using multistage expert review. Data was collected from a sizeable purposive sample of 445 respondents, and exploratory and confirmatory factor approaches used for assessing psychometric properties of the scale.

Findings

The result is a 21-item scale covering five dimensions, namely, Design and Construction Quality, Neighborhood Quality, Adequacy of Space, Quality of Institutional Services and Proximity of Basic Amenities.

Originality/value

This study contributes to housing quality literature by deepening our understanding of the concept of housing quality in the context of Pakistan, the world’s fifth most populous country. The findings of the study have important implications for both theory and practice.

Details

International Journal of Housing Markets and Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8270

Keywords

Article
Publication date: 26 March 2024

Syed Quaid Ali Shah, Fong Woon Lai, Muhammad Tahir, Muhammad Kashif Shad, Salaheldin Hamad and Syed Emad Azhar Ali

Intellectual capital (IC) is a paramount resource for competitiveness in the knowledge-based financial sectors of the economy. As financial technology advances, specifically in…

Abstract

Purpose

Intellectual capital (IC) is a paramount resource for competitiveness in the knowledge-based financial sectors of the economy. As financial technology advances, specifically in the banking industry, it is vital to understand the effect of IC on financial performance. This study aims to investigate the effect of IC on return on equity (ROE), with a unique emphasis on the moderating role of board attributes. Previous studies have overlooked this moderating role.

Design/methodology/approach

The study sample consists of 17 banks and a panel data set spanning 2016–2021, extracted from annual reports. Antel Pulic’s value-added intellectual coefficient (VAIC) model is used to compute IC. To analyze the data, a generalized least squares analysis is conducted. The robustness of the analysis is ensured by using the two-stage least squares (2SLS) econometric technique.

Findings

The findings indicate that both the VAIC and human capital efficiency (HCE) have a significant impact on the ROE of banks. In terms of moderation, it is observed that board size (BS) exerts a negative effect on the association between VAIC, HCE, structural capital efficiency and ROE. Additionally, BS positively compounds the connection between capital employed efficiency and ROE. Similarly, the presence of independent directors (IND) significantly moderates the effects of VAIC and its components on the ROE of banks in Pakistan.

Practical implications

Banks should focus on the HCE for a higher ROE. Moreover, banks ought to prioritize appointing more independent directors in the boardroom for effective utilization of IC and greater ROE.

Originality/value

The findings of the study, which analyzed data from Pakistan’s banking sector, are original and provide additional insights into the literature on IC and board attributes.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 13 June 2023

Sakshi Kathuria, Shashi   and Urvashi Tandon

Digitalization, financial technologies and the internet have rapidly advanced the business ecosystem posing a disruptive threat to how operations are fundamentally performed…

Abstract

Purpose

Digitalization, financial technologies and the internet have rapidly advanced the business ecosystem posing a disruptive threat to how operations are fundamentally performed. Global hospitality and tourism companies face this challenge and have been early adopters in this field. This study aims to examine the role of blockchain technology in strengthening the marketing mix (product, price, place and promotion) and the its related impacts on the tourism industry.

Design/methodology/approach

This research adopts a systematic literature review approach to synthesize and assess the literature published on blockchain in tourism and tends to build a conceptual framework that depicts the relationships between different constructs.

Findings

The results show a lot of interest in using blockchain technology due to numerous advantages to tourism industry. This innovative technology can change this sector radically; assist small economies in strengthening and transitioning to the level of developed economies; and assist tourism companies in eliminating corruption, establishing a secure network and promoting equality between small and large entities.

Originality/value

Through industry examples demonstrating real-life use cases such as startups operating on the application of blockchain in tourism, to the best of the authors’ knowledge, this paper is a first attempt to draw the impact of blockchain technology on product, price, place, promotion (4Ps) in tourism sector. The proposed nine relationships can facilitate the future researchers in advancing the state-of-art on how blockchain-based technologies can shape the customers experience through promoting confidentiality, co-creation and effective destination planning.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 21 February 2024

Azra Rafique, Kanwal Ameen and Alia Arshad

This study aims to explore the evidence-based usage patterns of higher education commission (HEC) subscribed e-journal databases in the university digital library used by the…

Abstract

Purpose

This study aims to explore the evidence-based usage patterns of higher education commission (HEC) subscribed e-journal databases in the university digital library used by the scholarly community and the academics’ online searching behaviour at a higher education institution in Pakistan.

Design/methodology/approach

The study used an explanatory sequential mixed methods approach. Raw transaction log data were collected for quantitative analysis, and the interview technique was used for qualitative data collection and thematic analysis.

Findings

Log analysis revealed that HEC subscribed databases were used significantly, and among those, scholarly databases covering various subjects were more frequently used than subject-specific society-based databases. Furthermore, the users frequently accessed the needed e-journal articles through search engines like Google and Google Scholar, considering them sources of free material instead of the HEC subscribed databases.

Practical implications

It provides practical implications for examining the evidence-based use patterns of e-journal databases. It suggests the need for improving the access management of HEC databases, keeping in view the usage statistics and the demands of the scholars. The study may also help create market venues for the publishers of scholarly databases by offering attractive and economical packages for researchers of various disciplines in developing and underdeveloped countries. The study results also guide the information professionals to arrange orientation and information literacy programs to improve the searching behaviour of their less frequent users and enhance the utilization of these subscribed databases.

Originality/value

The study is part of a PhD project and, to the best of the authors’ knowledge, is the first such work in the context of a developing country like Pakistan.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

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