Search results

The extant literature on work–life balance (WLB) has generally overlooked the interrelationship between leadership and WLB. Does leadership have any impact on employees' use of WLB policies and practices? To answer this question, this article considers the social exchange theory as well as transformational and transactional leadership in an investigation of the impact of leadership on WLB.

The study employs qualitative data from 32 semi-structured interviews to achieve the study’s objectives.

The research reveals that leadership does matter in WLB. The study findings reveal that both the transactional and transformational leadership styles result in the establishment of strong reciprocal relationships between leaders and employees in terms of using WLB policies and practices. Managers only sanction the use of WLB policies and practices only as a reward for excellent performance or when they are completely sure the outcome will favour the organisation. The study concludes that the desire to achieve WLB has often led many employees to go the extra mile in carrying out their work duties, which is rewarded with an approval to use WLB policies and practices. These non-contractual exchanges emphasise reciprocity and are based on trust.

The extent to which the findings of this research can be generalised is constrained by the size and nature of the research sample.

Many managers are transactional leaders, and they purposefully allow their employees to use WLB policies and practices only as a reward for meeting targets and for excellent performance. This means that employees who fall short of the required targets and expected performance are not permitted to use WLB policies and practices. This finding implies that such employees experience incessant work–family conflict, which may have negative implications for their work engagement, overall well-being and work performance.

This study demonstrates that leadership is relevant to WLB. It shows that transformational leadership is supportive of WLB, as it considers employees' work performance and non-work outcomes. The results and practical implications of this study aids the understanding of the non-contractual exchanges involved in manager–employee relationships, which is crucial for ensuring employees' achievement of WLB and for organisations to achieve their goals.

This study investigated the relationship between last-mile distribution or delivery (LMD) and commodity access through the mediating role of commodity availability and commodity security and the moderating effect of supply chain integration (SCI).

The study adopted the survey research design and employed the questionnaire instrument in collecting primary data from respondents in Eastern Regional Health Institutions in Ghana. The total number of valid responses received was 204. The partial least squares structural equation modeling (PLS-SEM) approach was adopted to analyze the relationship between the study variables.

The findings showed that there is a positive and significant relationship between LMD and commodity availability as well as LMD and commodity security. Moreover, while the relationship between commodity availability and commodity access is positive and significant, that between commodity security and commodity access is positive but insignificant. Furthermore, there is a positive and statistically significant relationship between LMD and commodity access. The study discovered that the interaction between LMD and commodity access is insignificant and negatively affected by SCI.

To the best of the authors' knowledge, no previous studies have empirically verified the effect of LMD on commodity access in the presence of mediating factors such as commodity availability and commodity security and SCI as the moderating factors.

This study aims to identify the inputs from zakat administrators and experts needed for more efficient and effective zakat revenue generation.

Face-to-face interviews with zakat executives, administrators and experts are conducted to collect data.

The findings show three components of input required in the zakat transformation: environment, resources and history. The environmental component comprises five sub-components: companies, banks, zakat recipients, individual zakat payers and the legislative, while the resource sub-components comprise tangible and intangible resources. For history, two components, namely, achievements and challenges, need to be taken into account by the zakat administration.

This study’s main implication is that the components proposed in this study can serve as the basis for developing new strategies for improving zakat collection and distribution management to achieve a more efficient and effective level.

This study will be helpful for policymakers, especially zakat authorities, on how to enhance their administration.

The model developed in this study will help the zakat administration to reform and enhance zakat compliance and zakat revenue generation.

To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field.

This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database from 1980 to 2021.

The results show a rising interest in this topic and reveal auditors’ ethical decision-making and moral reasoning as the most discussed topics in the literature. The work also clusters the literature according to keywords and scopes, identifying literature gaps and suggesting new avenues for future research.

The research results assist provide an overarching image of the auditing ethics field. In addition, these results draw possible future avenues to bridge the void in the current auditing ethics literature by presenting indispensable directions for potential research. For example, future research could pay more attention to whistleblowing, fraud, personal auditor characteristics, auditor ethical sensitivity, auditor ethical conflict, ethical climate and underreporting of time. Moreover, the rapidly changing business environment necessitates the auditing ethics research to move to more practical implications to mitigate previous mistakes and avoid any future risks.

All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance, no comprehensive study focuses on auditing ethics literature. Now, the devastating effects of the COVID-19 crisis are producing a new wave of financial distresses and avoiding former mistakes is timelier than ever. With this novel and integrated approach, this work goes one step forward, developing a comprehensive picture of the auditing ethics literature.