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Book part
Publication date: 23 August 2023

Refin Dimas Pratama and Ancella Anitawati Hermawan

Governance can often be assessed as one part of directing companies’ action toward something better. This study examines how governance quality at the country level and firm level…

Abstract

Governance can often be assessed as one part of directing companies’ action toward something better. This study examines how governance quality at the country level and firm level can affect sustainability performance that aligns with sustainable development goals (SDG). Prior academic literature explains that if a country has a low institutional condition, it is a great challenge to implement sustainability. However, the internal awareness of the company to implement sustainability plays an important role as well. To examine the research question, this study uses the banking sector as a research sample with an observation period from 2017 to 2019. Prior literature overlooks research in the banking sector and does not feature country-level governance with firm-level governance. The data were collected either from the annual report or sustainability report, which comprises 141 companies, with the total observation of 423 firm-year. This study used panel data regression analysis and was based on the Hausman Test; it shows that random effect is used to test the hypothesis. This research finds that good quality governance at the country level, results in good sustainability performance. However, contrary to expectations regarding the quality of firm-level governance, which is thought to be positively related to sustainability performance, this study found a negative relationship. The argument that might answer the finding is the existence of governance conditions at the state level and at the firm level that mutually subsidize each other. This research contributes to policymakers continuing to provide counseling and improve institutional conditions to motivate companies to support the achievement of the SDGs. Companies should also pay attention to the effectiveness of their internal governance and strive to use stakeholder opinions as a guide in the realization of SDGs.

Details

Contemporary Issues in Financial Economics: Evidence from Emerging Economies
Type: Book
ISBN: 978-1-80117-839-6

Keywords

Book part
Publication date: 23 November 2023

Catherine Rita Volpe

A focus on how visual cultures in domestic spaces influence older migrants' identification with the homeland has been noted in previous research,1 yet migrant youth have not…

Abstract

A focus on how visual cultures in domestic spaces influence older migrants' identification with the homeland has been noted in previous research, 1 yet migrant youth have not typically been the sole subjects of investigation in this regard. This chapter seeks to fill this gap by offering insight into the practices of young Indian women in domestic spaces and how these practices influence their sense of belonging to India. This chapter highlights the practices of young Indian women living in Brisbane, Australia, through an exploration into how the young women recreate their histories and cultural attachments in domestic spaces. The research presented in this chapter illustrates the processes of emotional attachment for young migrants and how these processes demonstrate new ways of practising diaspora, including the use of the internet to learn about their cultural histories. With the use of PhotoVoice, where photographs were retrieved from mobile phones and the internet, the participants discussed their everyday lives relating to their emotional attachments to material objects in domestic spaces and the connection to their identities. This chapter's main argument is to highlight the need for researchers to avoid the tendency to place young migrants into the same diasporic categories as their parents and to recognise the diverse ways in which young migrants actively shape their own cultural attachments.

Details

Migrations and Diasporas
Type: Book
ISBN: 978-1-83797-147-3

Keywords

Open Access
Article
Publication date: 18 October 2023

Poonam Mehta

The paper aims to present the comprehensive picture on green human resource management (GHRM) based upon bibliometric investigation, including different criteria, such as key…

Abstract

Purpose

The paper aims to present the comprehensive picture on green human resource management (GHRM) based upon bibliometric investigation, including different criteria, such as key authors, documents, keywords, bibliographic coupling (BC), etc.

Design/methodology/approach

Bibliometric technique has been used with the application of VOSviewer. Further, the Scopus database has been utilised to extract the research articles.

Findings

The present study has exposed the due relevance of GHRM in the area of human resource management (HRM) for researchers as well as practitioners. The study has revealed that number of citations in the area is high from the researchers of China. Also, Jabbour, C.J.C., has been identified as the lead contributor and author from the area with 43 publications and 1,352 citations. The journal of cleaner production has been identified as the journal with the largest number of publications from the area. Also, prominent keywords used in the area are sustainability, GHRM, environmental management, sustainable environment and HRM.

Research limitations/implications

The study has offered the comprehensive publication analysis on the area which will assist the researchers in gaining review on topic and development of empirical models. Further, with the utilisation of keywords criterion they can easily explore the publications done in the area. Also, study will help the scholars and researchers to identify the region and countries along with the institutions and universities to pursue research on the GHRM topic.

Practical implications

The present study will help the mangers to focus on GHRM with more focus to acquire positive consequences for human resource management.

Originality/value

The present paper has presented various new and recent facets associated with the area of GHRM. Previously the similar analysis with bibliometric technique is rarely done with the present Scopus database.

Details

Journal of Humanities and Applied Social Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2632-279X

Keywords

Article
Publication date: 19 February 2024

R.K. Jena

Blockchain’s potential is so significant that business activities across all industries can be drastically altered. Furthermore, the characteristics of blockchain appear to be…

Abstract

Purpose

Blockchain’s potential is so significant that business activities across all industries can be drastically altered. Furthermore, the characteristics of blockchain appear to be well-suited to accounting requirements. However, accounting professionals’ attitude and intention toward blockchain adoption are not clear, particularly in India. Thus, this study aims to investigate and evaluate accountants’ intention to adopt blockchain technology in accounting activities.

Design/methodology/approach

This study examined and assessed accountants’ intention to use blockchain in accounting. To effectively measure usage intention, this study extended the unified theory of acceptance and use of technology (UTAUT) model by including context-specific constructs. To empirically test and validate the proposed model, data were collected from “369” professional accountants in India.

Findings

The findings revealed that facilitating conditions, performance expectancy and initial trust had a significant impact on adoption. Furthermore, the regulatory framework materially moderated the association between usage intention and its predictors.

Originality/value

These findings provide new empirical evidence about the impact of different predictors of usage intention by extending the UTAUT model. Relevant stakeholders can refer to this pioneering study to increase the adoption of blockchain as an efficient and trustworthy system among professional accountants, particularly in developing countries such as India.

Details

Review of Accounting and Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 28 November 2023

Faraj Salman Alfawareh, Edie Erman Che Johari and Chai-Aun Ooi

This study investigates the current trends in CEO compensation by applying a bibliometric technique from the Scopus database.

Abstract

Purpose

This study investigates the current trends in CEO compensation by applying a bibliometric technique from the Scopus database.

Design/methodology/approach

The bibliometric analysis examines CEO compensation trends through the Scopus database. Frequency analysis is conducted using Microsoft Excel, while data visualisation is performed using VOSviewer. Finally, citation metrics are carried out using Harzing's Publish or Perish.

Findings

The results reveal that research into CEO compensation has been consistently increasing since 1976. This study identifies the most popular publication trends, the most active institutions, the top funding institutions, annual publication growth, document and source type, publishers, subject area, author co-citations, highly cited articles, top publishing countries, and keyword co-occurrences. Notably, Arizona State University in the United States (US) is the leading institution with the most prominent publications on CEO compensation. The US is the most active country involved in CEO compensation research.

Research limitations/implications

The current research only derived articles from the Scopus database. Nonetheless, the findings provide an in-depth comprehension of the meaning of “CEO compensation” and present the outline of the research trends on the concept, thus significantly facilitating further studies.

Practical implications

The findings can assist researchers in comprehending and classifying the drivers of CEO compensation previously identified and proven in past studies. Additionally, the findings also create opportunities for new researchers to study CEO compensation.

Originality/value

This study is among the pioneering research investigating CEO compensation-related publications and utilising the Scopus database from an international perspective. This study also offers a historical view of CEO remuneration, a summary of the most significant nations, journals, and writers on the topic, and an outline of how CEO remuneration studies have changed over time. These contributions will enable other researchers to focus on this subject.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

Keywords

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