Search results

1 – 10 of 72
Article
Publication date: 27 September 2021

Salim Khaleel Khalid, Claire Beattie and John Stehpen Sands

This study aims to explore the barriers and motivations to integrating environmental performance into balanced scorecards (BSCs).

Abstract

Purpose

This study aims to explore the barriers and motivations to integrating environmental performance into balanced scorecards (BSCs).

Design/methodology/approach

This research adopted a qualitative case study approach with semi-structured interviews within an Australian public health service organisation. Secondary document analysis was performed using annual reports, strategic plans and website data.

Findings

The internal barriers creating resistance to incorporating environmental performance dimensions into the BSC include the existing role of environmental disclosure, insufficient sustainability BSC knowledge, lack of BSC champion support, organisational culture and limited environmental commitment practices. Solutions revealed to support decisions to integrate environmental performance in the BSC include recruiting sustainability expertise, articulating financial motivations and recognising external pressures.

Practical implications

The findings provide suggested actions for other organisations facing similar challenges regarding integrating environmental performance into a BSC.

Social implications

In the current business environment, organisations face growing pressure to consider environmental performance in their BSCs. This study provides insights into the potential problems that prevent or delay the integration of environmental issues into BSCs.

Originality/value

This study provides evidence on how institutional and external factors influence barriers and motivations to embed environmental performance measures into a BSC. This study demonstrates how health-care organisations can effectively overcome barriers by modifying specific institutional artefacts. This is an important contribution to the body of knowledge because there is limited empirical research regarding integrating environmental issues into a public sector BSC that projects key organisational commitment indicators.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 8 July 2019

Salim Khalid, Claire Beattie, John Sands and Veronica Hampson

This study aims to explore the ways that the balanced scorecard (BSC) can be adapted to incorporate environmental performance in a health care context.

3011

Abstract

Purpose

This study aims to explore the ways that the balanced scorecard (BSC) can be adapted to incorporate environmental performance in a health care context.

Design/methodology/approach

This research adopts a qualitative approach that uses an in-depth case study including semi-structured interviews and document review. Interviews are conducted with individuals working within a regional public hospital and health service organisation in Australia. The research is informed by stakeholder theory.

Findings

The participants identified a number of approaches to incorporating environmental dimensions within the BSC: fully integrated, partially integrated, a separate additional perspective and differentiation based on the origin of the environmental activities and events. These findings confirm the contingent nature of the selected model and reinforce the importance of organisational vision and environmental strategy as formative factors.

Research limitations/implications

This research provides a starting point for future research to refine the proposed models and evaluate their viability and relevance in other contexts.

Practical implications

This study provides motivations for managers to engage with the BSC as an effective performance measurement system, which can be developed and adapted to incorporate important environmental elements of organisational performance.

Social implications

This study reveals the importance of difference between endogenous and exogenous environmental activities. As concerns around the environmental consequences of organisational activities continue to grow, opportunities for institutions to reassure stakeholders of their sustainable practices are increasingly critical.

Originality/value

This study presents preliminary evidence on the suitability of various models for integrating environmental dimensions within the BSC. The findings provide a valuable contribution to literature on performance measurement systems in the healthcare sector.

Details

Meditari Accountancy Research, vol. 27 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 7 January 2019

Nguyen Anh, Ngoc-Minh Thi Nguyen, Nguyen Thi Tuong Anh and Phuong Mai Thi Nguyen

The purpose of this paper is to contribute to this literature on developing countries by investigating the determinants of job satisfaction in Vietnam where the economics…

Abstract

Purpose

The purpose of this paper is to contribute to this literature on developing countries by investigating the determinants of job satisfaction in Vietnam where the economics literature on this issue is virtually non-existent. The authors also contribute to the literature on income comparison by extending beyond the within-firm co-worker income comparison.

Design/methodology/approach

The authors estimate a generalized order logit model for job satisfaction as statistical tests suggest that the parallel-lines assumption, which is often invoked in previous studies using the standard logit model, does not hold.

Findings

For Vietnam, the authors find that absolute and relative incomes as well as human resource practices such as efficiency wage and training policy have an impact on workers’ satisfaction. Workers in the foreign direct investment (FDI) sectors behave a bit differently from their peers in the domestic sector.

Originality/value

Taking advantage of a unique matched employer–employee data set collected in 2008 by the North-South Institute (Canada) and the Vietnam Academy of Social Sciences, the authors are able to investigate the impact of a number of important job characteristics on job satisfaction such as absolute and reference incomes, wage policy, training plan for workers, union membership and job position, and, at the same time, to disentangle the possible differences in job satisfaction of workers in domestic vs FDI firms.

Details

Journal of Economic Studies, vol. 46 no. 1
Type: Research Article
ISSN: 0144-3585

Keywords

Article
Publication date: 18 May 2022

Khalid Mehmood, Fauzia Jabeen, Khadija Ibrahim Salim Al Hammadi, Asma Al Hammadi, Yaser Iftikhar and Moza Tahnoon AlNahyan

Drawing on the self-determination theory, this cross-cultural study aims to examine the associations between the dualistic framework of work passion and work outcomes (job…

Abstract

Purpose

Drawing on the self-determination theory, this cross-cultural study aims to examine the associations between the dualistic framework of work passion and work outcomes (job satisfaction, job engagement and workaholism).

Design/methodology/approach

Using data from a time-lagged design with two-waves, service organizations employees of the UAE (n = 150) and Canada (n = 154) participated in the study. Hierarchical regression analysis is used to analyze the associations among the variables.

Findings

The study results support the harmonious and obsessive passion relationships with the identified work outcomes. In both the UAE and Canada, harmonious and obsessive passion predicted all three hypothesized work outcomes (workaholism, job satisfaction and job engagement). The study also acknowledged various culture-specific work passion effects.

Research limitations/implications

The study encompasses the dichotomy of the work passion paradigm to compare between East and West. The examination of the work passion results offers a precise method to examine in what manner the two types of passion is linked to different work outcomes. Harmonious and obsessive passion is associated with negative (workaholism) and positive (job satisfaction and job engagement) outcomes. Accordingly, the findings strengthen the conceptual outline of the passion construct. Moreover, the research highlighted the importance of enriching the organization's environment with passionate human capital. This study shall help the decision-makers to formulate the suitable strategies to imbibe passion within the work culture.

Originality/value

This study contributes to the literature by being the first to compare the influence of harmonious and obsessive passion on work outcomes between the East and West cultures. Also, in this study, we draw upon the self-determination theory to investigate how work passion affects employees' work outcomes in a cross-cultural setting.

Details

International Journal of Manpower, vol. 44 no. 1
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 8 July 2020

Ali Hauashdh, Junaidah Jailani, Ismail Abdul Rahman and Najib AL-fadhali

In recent years, there have been many concerns about issues surrounding building maintenance, which are continually increasing. However, there is a lack of comprehensive studies…

2888

Abstract

Purpose

In recent years, there have been many concerns about issues surrounding building maintenance, which are continually increasing. However, there is a lack of comprehensive studies on building maintenance issues, their effects and the way forward. Therefore, the purpose of this paper is to carry out a comprehensive review of building maintenance issues, their effects and the way forward. It also aims to develop a conceptual model that can support future research.

Design/methodology/approach

A systematic review of the literature published from 2009 to 2019 was carried out. Five relevant databases were searched, based on this study's search terms, and a narrative synthesis of the results from the included studies was carried out. Studies were eligible for inclusion if they fulfilled the inclusion criteria of this systematic review.

Findings

This study has identified and classified building maintenance issues, their effects and the way forward, and also developed a conceptual model that demonstrates the association between issues, their effects and the way forward. The way forward of the conceptual model focuses on effective management, technical capability, development of human resources and cost optimisation.

Originality/value

This paper addresses an important topic: the aspect in which it differs from existing studies is that, in the latter, the researchers studied a single sub-issue, whereas this systematic review includes a comprehensive study of building maintenance issues. Furthermore, this review has demonstrated how the way forward can moderate issues and their effects.

Details

International Journal of Building Pathology and Adaptation, vol. 38 no. 5
Type: Research Article
ISSN: 2398-4708

Keywords

Article
Publication date: 18 March 2022

Badreya Albloushi, Ahmed Alharmoodi, Fauzia Jabeen, Khalid Mehmood and Sherine Farouk

Manufacturing firms face increasing pressure to be more “greener” or environmentally friendly. Drawing upon the sustainable development (SD) theory and resource-based view, this…

2142

Abstract

Purpose

Manufacturing firms face increasing pressure to be more “greener” or environmentally friendly. Drawing upon the sustainable development (SD) theory and resource-based view, this study aims to examine the role of total quality management (TQM) and its effect on corporate SD (CSD). Also, this study focused on the mediating role of green innovation (GI).

Design/methodology/approach

This study used data from a time-lagged design with two waves that strengthened the hypothesized framework and used structural equation modeling to test the hypotheses.

Findings

The results showed a significant influence of TQM on CSD and GI. Also, GI positively affects CSD and fully mediates TQM and CSD relationships.

Practical implications

Important practical implications are integrating the quality indicators with sustainability and environmental dimensions. This study shall help the managers and policymakers in achieving their sustainability goals.

Originality/value

This study advances the prior literature and provides a noble approach of SD for TQM in manufacturing small and medium enterprises in an emerging country context.

Open Access
Article
Publication date: 21 November 2022

Anjum Mishu, Hanan Abdullah Mohammed, Sabreen Ahmed A. Hakami and Gaus Chowdhury

This study aims to focus on how online presentations have a positive effect on the anxiety of the students, especially students who are introverted by nature and always suffer…

2361

Abstract

Purpose

This study aims to focus on how online presentations have a positive effect on the anxiety of the students, especially students who are introverted by nature and always suffer from anxiety and stress while performing face-to-face presentations in the classrooms, which negatively affect students’ performance and, thereby grade.

Design/methodology/approach

This study adopted a quantitative research design to obtain a broader perspective. An online questionnaire, developed using Google Forms, was accessed by 239 female undergraduate students from Level 1 to 8 of the English Department at the College of Languages and Translation in King Khalid University, Saudi Arabia. The questionnaire consisted of 15 closed Likert-type questions. The Arabic translation of the questions was included in the questionnaire to make the participants more comfortable answering the questions as all the participants' L1 is Arabic.

Findings

With the outbreak of the pandemic in March 2020, COVID-19 became a global health issue and significantly impacted education worldwide. With this, a digital transformation took place, resulting in a total e-learning distance education system. This type of technology enhanced distance learning approach had to be adopted as social and physical contacts were limited globally to mitigate the transmissions of the virus. Accordingly, all lectures, learning activities, tests and other forms of evaluation were conducted via distance e-learning. When oral presentations were conducted online, a new reality emerged in this changed situation. This study sought to prove that online oral presentations positively reduce introvert EFL learners' anxiety and stress.

Research limitations/implications

The study was conducted using a small number of samples; thus, to gain substantial insight, future research could be conducted with a greater number of samples from diverse demographic backgrounds. Teachers' perceptions of online oral presentations could also be considered in future studies since education consolidates between learners and teachers. In addition, as this research explored English language major students only, further comparative studies can be conducted including students from other disciplines, which may lead to new insights and issues related to online presentations. This study used a questionnaire as a data collection instrument. It is recommended to use qualitative tools such as interviews, focus group meetings, journals and student diaries in future studies so that more information about in-person presentation anxiety can be discovered.

Originality/value

Participants' opinions, procured through the questionnaire of this study, can bring new insights for educators and policymakers to incorporate online presentations as one of the mainstream assessment methods for tertiary-level courses.

Details

Saudi Journal of Language Studies, vol. 3 no. 1
Type: Research Article
ISSN: 2634-243X

Keywords

Article
Publication date: 12 October 2017

Aishath Muneeza

This research aims to deal with the law of evidence invoked in Islamic banking cases reported in Malaysia from 1983 to 2015 and determine whether the invoked provisions of the…

Abstract

Purpose

This research aims to deal with the law of evidence invoked in Islamic banking cases reported in Malaysia from 1983 to 2015 and determine whether the invoked provisions of the statute in the case law have any conflicts with Islamic law that are threatening the development of Islamic banking in Malaysia.

Design/methodology/approach

The methodology used in this research is assessing the implication by studying the provisions of the law of evidence that has been invoked in the reported case law.

Findings

It is evident from this research that following are the evident conflicts found in the Evidence Act 1950. In this arena, the following changes are significant for sustaining Islamic banking in Malaysia. Expert opinion under Section 45 of the Evidence Act 1950 should be amended such that in Islamic banking, under this Act, expert opinion can be sought by the court. The rule and exceptions of parol evidence in Sections 91 and 92 of the Evidence Act 1950 need to be amended such that in Islamic banking matters, anything that is contrary to Sharicah is mentioned in the contract; this amendment will be an exception to the parol evidence rule on the grounds that the written Islamic contract can be amended or set aside depending on the circumstances of the case.

Originality/value

It is anticipated that this research will assist jurisdictions to understand that even adjective laws applicable to Islamic banking will be harmonized with Islamic law. This is because the prefix Islam attached to the term banking is not merely a namesake, but it means more than that, i.e. all aspects of Islamic banking will be consistent with Islamic law.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 10 no. 4
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 2 February 2015

Murya Habbash and Salim Alghamdi

– The primary purpose of this paper is to investigate the motivations of earnings management in less-developed economy using Saudi listed companies.

2090

Abstract

Purpose

The primary purpose of this paper is to investigate the motivations of earnings management in less-developed economy using Saudi listed companies.

Design/methodology/approach

While numerous motivations for earnings management are proposed in the literature, many of these motivations have inconsistent empirical support. A number of studies report discontinuities in the distribution of earnings around benchmarks such as the zero profit level. However, the evidence regarding whether these discontinuities are associated with earnings management behaviour is still uncertain. In addition, evidence regarding the ability of various governance mechanisms to constrain earnings management is also mixed. These issues raise the necessity to investigate managers behaviour that incentivise earnings management practices through qualitative research approach. A questionnaire survey and interviews are mainly used to explore the motivations for earnings management in Saudi Arabia in order to obtain the different perceptions of respondents.

Findings

The findings reveal that the four main incentives for Saudi managers to manage earnings are “to increase the amount of remuneration”, “to report a reasonable profit and avoid loss”, “to obtain a bank loan” and “to increase share price”.

Research limitations/implications

Hence, agency-institutional theory may provide a sensible explanation for earnings management practices in Saudi Arabia.

Practical implications

Previous findings could be helpful for external auditors and regulators and legislators in their attempts to constrain the incidence of earnings management and enhance the quality of monitoring mechanisms.

Originality/value

While numerous motivations for earnings management are proposed in the literature, many of these motivations have inconsistent empirical support. A number of studies report discontinuities in the distribution of earnings around benchmarks such as the zero profit level. However, there is no evidence that these discontinuities are associated with earnings management behaviour. In addition, evidence regarding the ability of various governance mechanisms to constrain earnings management is also mixed. These issues raise the necessity to investigate managers behaviour that incentivise earnings management practices through qualitative research approach.

Details

Journal of Accounting in Emerging Economies, vol. 5 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 30 June 2020

Mohammed H. Albahiri and Ali Albashir Mohammed Alhaj

Recent advancements in science and technology have led to an emphasis on using technology to make education more interesting. The inclusion of computers, internet and…

1123

Abstract

Purpose

Recent advancements in science and technology have led to an emphasis on using technology to make education more interesting. The inclusion of computers, internet and technological media has made education more diverse, vivid and enthusiastic. The use of technology such as YouTube in education stimulates visual and auditory learning, which results in favorable outcomes. The purpose of this paper is to provide a guideline for more systematic utilization of YouTube that has been possible in Saudi EFL classrooms at King Khalid University/Kingdom of Saudi Arabia.

Design/methodology/approach

YouTube videos that illustrated a variety of special spoken discourse and interaction were selected to widen Saudi EFL students’ socio-linguistic experience. In total, 48 students were divided into two groups; one group intensively used YouTube through the course, while the other did not. A quasi-experiment method was used to collect data.

Findings

The use of YouTube in studying English spoken discourse played a pivotal role in enhancing Saudi EFL students’ proficiency. The experimental group students’ outcomes revealed positive gains through the integration of video elements in teaching.

Originality/value

This study is among the first to examine the use of YouTube technology for educational purposes, particularly in the context of Arab countries.

Details

The Electronic Library , vol. 38 no. 3
Type: Research Article
ISSN: 0264-0473

Keywords

1 – 10 of 72