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1 – 5 of 5Ayesha Akter Sumi, Saif Ahmed and Syed Shah Alam
This study aims to examine the impact of Islamic teachings on environmental corporate social responsibility (CSR) practices in Bangladesh, a country where Islamic principles are…
Abstract
Purpose
This study aims to examine the impact of Islamic teachings on environmental corporate social responsibility (CSR) practices in Bangladesh, a country where Islamic principles are profoundly influential.
Design/methodology/approach
Using a mixed-methods research approach (quantitative study with close-ended questionnaire and qualitative study with semistructure interview), this study aims to explore the role of individual characteristics and organizational contexts in environmental CSR practices. The study uses a robust analytical framework encompassing variance inflation factor, orthogonal loading, Cronbach’s alpha, composite reliability and average variance extracted to assess the reliability and validity of these metrics.
Findings
Thematic analysis reveals the motivations, attitudes and challenges experienced by organizational leaders in aligning Islamic ethics with environmental stewardship, whereas the quantitative results provide empirical support for the relationship between various organizational practices (denoted as M#1 to M#8) and environmental CSR.
Originality/value
The findings of this study illuminate the potential benefits of tailoring CSR policies to fit within specific religious and cultural frameworks, offering both theoretical contributions and practical insights.
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Yingying Liao, Ebrahim Soltani, Fangrong Li and Chih-Wen Ting
Prior research examining cultural effects on customer service expectations has primarily used more generic Western cultural theory on an aggregate scale or with only a single…
Abstract
Purpose
Prior research examining cultural effects on customer service expectations has primarily used more generic Western cultural theory on an aggregate scale or with only a single variable to draw conclusions on a customer’s underlying reasoning for buying a service. This study aims to focus on culturally distinct clusters within non-Western nations, specifically exploring within-cluster differences in service expectations within the Confucian Asia cluster.
Design/methodology/approach
This study developed a measurement model of Chinese cultural values and service expectations, consisting of a three and five-factor structure, respectively. Data from a sample of 351 diners were analysed using SmartPLS software. The data was compared with similar studies within the Confucian Asia cluster to understand the culture effect on service expectations and within-cluster variations.
Findings
The findings underscore the varying importance of cultural values in shaping customer service expectations, emphasizing their relative, rather than equal, significance. The study provides insights into potential within-group differences in customer service expectations within the same cultural cluster – without losing sight of the fundamental cultural heterogeneity of the Confucian culture.
Practical implications
Managers should leverage the distinct cultural values of their operating country to gain insights into diverse customer groups, predict their behaviours and meet their needs and expectations.
Originality/value
This study offers valuable insights to both service management scholars and practitioners by focusing on culturally distinct clusters of non-Western nations and exploring their effects on variation in service expectations within these clusters.
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Hau Thi Kim Do and Son Thanh Thai
This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they…
Abstract
Purpose
This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they transition into managerial and non-managerial roles.
Design/methodology/approach
A total of 425 business students from four universities participated. To determine statistically significant differences between potential managers and non-managers (M&NM), a paired comparison inferential t-test was employed.
Findings
The study revealed positive E&SR attitudes among business students. However, it differed from existing literature by finding a significant difference in perceived E&SR importance between aspirants in managerial and non-managerial positions. Notably, non-managerial students exhibited significantly stronger support for these principles.
Originality/value
This study, conducted in an emerging economy, offers a unique perspective by analyzing E&SR perceptions across both potential management and non-management employees. Given the direct and indirect influence employee perceptions have on business performance, this research sheds light on the crucial role of E&SR in management practices. The findings are further substantiated by robust data and include implications for human resource management, along with suggestions for future research directions.
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This study aims to identify and prioritize barriers to corporate social responsibility (CSR) in the construction sector.
Abstract
Purpose
This study aims to identify and prioritize barriers to corporate social responsibility (CSR) in the construction sector.
Design/methodology/approach
A literature review was first conducted to identify barriers to CSR performance. After that, construction professionals were invited to validate the appropriateness of the obstacles. The discussion allowed the establishment of a list of barriers to CSR performance and their corresponding categories. Data collected from the survey were then analyzed to prioritize the importance of these barriers by the fuzzy DEMATEL-based ANP (DANP) technique.
Findings
The findings presented 16 barriers to CSR, which were categorized into four clusters. The fuzzy DANP analysis showed that strategic vision is the most crucial cluster, followed by the measurement system, stakeholder perspective and scarce resources. Among the sixteen barriers examined, lack of awareness, knowledge and information of CSR; low priority of CSR; lack of metrics to quantify CSR benefits; lack of guidelines and coherent strategies; and lack of CSR enforcement mechanism are the five most crucial barriers.
Originality/value
This study is one of the first that proposes a comprehensive model to prioritize barriers to CSR performance of contractors considering their interrelationships. It provides construction stakeholders with a framework for understanding the linkage between the barriers and CSR framework under the umbrella of stakeholder theory. Thus, the findings might assist construction practitioners and academics in fostering the success of CSR implementation.
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Wunhong Su and Chen Yin
This study aims to investigate the association between executives with foreign backgrounds and the audit fees paid by the Chinese-listed firms over the period from 2010 to 2020.
Abstract
Purpose
This study aims to investigate the association between executives with foreign backgrounds and the audit fees paid by the Chinese-listed firms over the period from 2010 to 2020.
Design/methodology/approach
To examine the association between executives’ foreign experience and audit fees, this study constructs the following empirical model: Lnfeei,t = β0 + β1Foreign backgroundi,t + ∑βj Controli,t + YearFE + IndFE + εi,t (1).
Findings
This study finds that auditors charge higher fees for firms hiring more executives with foreign backgrounds. The results are robust to a battery of robustness checks, including fixed effects, alternative measures of independent variable, controlling for other characteristics of executives and auditors and entropy balancing method.
Originality/value
This study sheds light on how executives’ foreign backgrounds affect audit fees, enriching the literature on executive heterogeneity and audit fees and providing important implications for audit practitioners.
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