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1 – 10 of 540
Article
Publication date: 29 August 2023

Syed Waleed Ul Hassan, Samra Kiran, Samina Gul, Ibrahim N. Khatatbeh and Bibi Zainab

This paper aims to investigate the perceptions of financial accountants and both internal and external auditors regarding the impact of corporate governance (CG) and information…

Abstract

Purpose

This paper aims to investigate the perceptions of financial accountants and both internal and external auditors regarding the impact of corporate governance (CG) and information technology (IT) on the detection and prevention of fraud within organizations.

Design/methodology/approach

Primary data were collected from 250 financial accountants, internal auditors and external auditors through questionnaires. The non-probability snowball sampling technique was used for data collection, with the sample t-test, one-way ANOVA and paired sample t-test applied for analysis.

Findings

The results indicate that robust CG practices and IT techniques significantly aid in detecting and reducing fraudulent activities by minimizing opportunities, rationalizations, pressures and capabilities of potential employees to commit fraud. Internal controls also play a significant role in reducing instances of fraud. Notably, ethical officers and ethical training were not perceived as significantly effective in preventing and detecting fraud, leading to a perception that fraudulent practices are prevalent and increasing the risk of future fraudulent activities.

Research limitations/implications

This study recommends the adoption of strong CG practices to identify potential fraud within an organization. Moreover, IT techniques should be tailored to specific needs for effective utilization. Furthermore, the government should increase awareness regarding data provision by departments, organizations and other related personnel. Future research could use secondary data from various regions to expand the literature in this field.

Originality/value

This research uniquely combines three significant factors: CG, IT and forensic accounting in fraud detection and prevention. It contributes to the enhancement of literature about fraud and its preventive and detective measures. The results of this study set the seed for future research, government policymaking and enhanced organizational practices.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 25 December 2023

Innocent Chigozie Osuizugbo, Olalekan Shamsideen Oshodi, Patricia Omega Kukoyi, Hosea Shemang Yohanna and Uche Emmanuel Edike

The construction industry in Nigeria has a complex environment, comprising several combinations of consulting professions, clients, contractual arrangement and investors, with…

Abstract

Purpose

The construction industry in Nigeria has a complex environment, comprising several combinations of consulting professions, clients, contractual arrangement and investors, with longer working hours than other industries. Work–life balance (WLB) strategies are used to balance professional life and personal life. This study aims to assess the extent of implementation of WLB strategies among construction companies in Lagos, Nigeria.

Design/methodology/approach

This study adopts a survey research technique. Snowball sampling technique was adopted to identify the targeted respondents for the administration of questionnaire. A total of 156 questionnaires were distributed and a response rate of 66% (103 questionnaires were completely filled and returned) was attained. Data elicited were analysed using descriptive and inferential statistics.

Findings

Results from this study provides evidence that the level of implementation of WLB strategies among construction companies in Lagos state, Nigeria is on the average. The results also revealed organisational understanding, paternity/maternity leave and flexible working arrangement as the top most three WLB strategies implemented among the construction companies in Lagos, Nigeria.

Originality/value

This study contributed to more effective WLB studies by identifying new information on the extent of usage of WLB practices in the Nigerian construction sector as well as offers a fresh perspective on the usage of WLB in a developing country. An understanding of these strategies is significant for companies’ stakeholders, such as management personnel, top construction professionals and policymakers, and for facilitating the adoption and implementation of WLB strategies among construction organisations.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 20 October 2023

Innocent Chigozie Osuizugbo, Olalekan Shamsideen Oshodi, Patricia Omega Kukoyi, Amos Okemukoko Lawani and Anthony Ogochukwu Onokwai

The current study seeks to investigate and determine the principal barriers to the adoption of work–life balance (WLB) practices amongst construction companies operating in the…

Abstract

Purpose

The current study seeks to investigate and determine the principal barriers to the adoption of work–life balance (WLB) practices amongst construction companies operating in the developing countries using Lagos, Nigeria as a case study.

Design/methodology/approach

This study adopts a survey research technique. Snowball sampling technique was adopted to identify the target respondents for the administration of questionnaire. A total of 156 questionnaires were distributed and a response rate of 66% (103 questionnaires were completely filled and returned) was attained. Data elicited were analysed using descriptive and inferential statistics.

Findings

The results from the exploratory factors analysis show that the principal barriers to the adoption of WLB practices amongst construction companies in Lagos, Nigeria are categorised into four components: nature of construction job and limited evidence on impact of WLB, support, awareness and culture, lack of involvement of management staff and organisational factors.

Originality/value

This study contributed to more effective WLB studies by highlighting the barriers to the adoption of WLB practices in the construction sector. An understanding of these barriers can aid policy makers and management personnel in construction organisations as well as facilitate development of strategies required to reduce the barriers to WLB practices in the construction sector.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 8 December 2022

Deden Sumirat Hidayat, Dana Indra Sensuse, Damayanti Elisabeth and Lintang Matahari Hasani

Study on knowledge-based systems for scientific publications is growing very broadly. However, most of these studies do not explicitly discuss the knowledge management (KM…

Abstract

Purpose

Study on knowledge-based systems for scientific publications is growing very broadly. However, most of these studies do not explicitly discuss the knowledge management (KM) component as knowledge management system (KMS) implementation. This background causes academic institutions to face challenges in developing KMS to support scholarly publication cycle (SPC). Therefore, this study aims to develop a new KMS conceptual model, Identify critical components and provide research gap opportunities for future KM studies on SPC.

Design/methodology/approach

This study used a systematic literature review (SLR) method with the procedure from Kitchenham et al. Then, the SLR results are compiled into a conceptual model design based on a framework on KM foundations and KM solutions. Finally, the model design was validated through interviews with related field experts.

Findings

The KMS for SPC focuses on the discovery, sharing and application of knowledge. The majority of KMS use recommendation systems technology with content-based filtering and collaborative filtering personalization approaches. The characteristics data used in KMS for SPC are structured and unstructured. Metadata and article abstracts are considered sufficiently representative of the entire article content to be used as a search tool and can provide recommendations. The KMS model for SPC has layers of KM infrastructure, processes, systems, strategies, outputs and outcomes.

Research limitations/implications

This study has limitations in discussing tacit knowledge. In contrast, tacit knowledge for SPC is essential for scientific publication performance. The tacit knowledge includes experience in searching, writing, submitting, publishing and disseminating scientific publications. Tacit knowledge plays a vital role in the development of knowledge sharing system (KSS) and KCS. Therefore, KSS and KCS for SPC are still very challenging to be researched in the future. KMS opportunities that might be developed further are lessons learned databases and interactive forums that capture tacit knowledge about SPC. Future work potential could identify other types of KMS in academia and focus more on SPC.

Originality/value

This study proposes a novel comprehensive KMS model to support scientific publication performance. This model has a critical path as a KMS implementation solution for SPC. This model proposes and recommends appropriate components for SPC requirements (KM processes, technology, methods/techniques and data). This study also proposes novel research gaps as KMS research opportunities for SPC in the future.

Details

VINE Journal of Information and Knowledge Management Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5891

Keywords

Article
Publication date: 23 October 2023

Syed Awais Ahmad Tipu and Kamel Fantazy

Using a dynamic capability view, this study examined the relationships between big data analytics capability (BDAC), entrepreneurial orientation (EO) and sustainable supply chain…

Abstract

Purpose

Using a dynamic capability view, this study examined the relationships between big data analytics capability (BDAC), entrepreneurial orientation (EO) and sustainable supply chain performance (SSCP) by exploring the moderating role of trust among supply chain partners.

Design/methodology/approach

Questionnaires were collected from 300 manufacturing organizations using snow sampling. The moderating connections and direct relationships were examined using Hays' process macro and structural equation modeling.

Findings

BDAC was positively related to EO and SSCP. When supply chain partners experienced low levels of trust, an increase in BDAC did not enhance SSCP. As trust increased, the relationship between BDAC and SSCP became more positive, underpinning the moderating effects of trust. Moreover, trust did not moderate the relationship between BDAC and EO. The moderating effect of trust on the relationship between EO and SSCP showed a positive relationship between EO and SSCP when trust was low; however, the relationship became negative when trust was high.

Practical implications

Developing technology alone may not be sufficient, as supply chain managers need to establish a strong business relationship based on mutual trust. However, they also need to be aware of the dangers of high levels of trust because these may negatively affect performance. Therefore, supply chain managers need to achieve an optimal level of trust that is neither excessive nor insufficient.

Originality/value

Advances in technology and entrepreneurial drive for supply chain sustainability make it pertinent to examine trust levels among supply chain partners and the varying impact on BDAC, EO and SSCP. The current study shows the negative aspects of too much trust among supply chain partners.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Open Access
Article
Publication date: 12 March 2024

Şeyma Şahin and Abdurrahman Kılıç

Researchers have previously utilized the project-based 6E learning model and the problem-based quantum learning model in various courses, such as the instructional principles and…

Abstract

Purpose

Researchers have previously utilized the project-based 6E learning model and the problem-based quantum learning model in various courses, such as the instructional principles and methods course and the character and values education course. These models were evaluated for their impact on students in different subjects, including developing skills, values, democracy perceptions, attitudes towards cooperative learning, metacognitive thinking skills and teacher self-efficacy perceptions. In 2023, Ökmen, Sahin and Kiliç reported positive outcomes, while Sahin and Kiliç reported similar findings in 2023a, 2023b and 2023c. There has been no investigation into how the models affect students' critical thinking and academic literacy. This study seeks to determine the impact of both models on these skills, gain more insight into their effectiveness and determine which is more beneficial. The results will guide the decision-making process for the character and values education course and other courses in the future. Specifically, this research aims to compare the effects of the project-based 6E learning model and problem-based quantum learning model on critical thinking and academic literacy.

Design/methodology/approach

This research employed the Solomon four-group experimental design to assess the efficacy of the applications. Prior knowledge and experience of the participants were evaluated through pretests. However, it should be noted that pretests may impact posttest scores either positively or negatively. For instance, participants taking the test multiple times may become more interested or attentive to the subject matter. The Solomon four-group design was deemed appropriate to analyze the influence of pretesting. This design enables the investigation of the application effect, pretest effect and interactive effect of pretest and application (van Engelenburg, 1999).

Findings

It was concluded that the project-based 6E learning model was effective in developing critical thinking in students, but not significantly. It was concluded that the problem-based quantum learning model significantly improved students' critical thinking skills. It was concluded at the end of the study that the project-based 6E learning model notably enhanced students' academic literacy. It was concluded that the problem-based quantum learning model had a significant positive impact on students' academic literacy. According to research, it has been determined that the problem-based quantum learning model is superior in enhancing critical thinking abilities compared to the project-based 6E learning model. Nevertheless, there seems to be no detectable disparity in the academic literacy advancement of pupils between the problem-based quantum learning model and the project-based 6E learning model.

Originality/value

There has been no investigation into how the models affect students' critical thinking and academic literacy. This study seeks to determine the impact of both models on these skills, gain more insight into their effectiveness and determine which is more beneficial. The results will guide the decision-making process for the character and values education course and other courses in the future.

Details

Journal of Research in Innovative Teaching & Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2397-7604

Keywords

Open Access
Article
Publication date: 27 November 2023

Reshmy Krishnan, Shantha Kumari, Ali Al Badi, Shermina Jeba and Menila James

Students pursuing different professional courses at the higher education level during 2021–2022 saw the first-time occurrence of a pandemic in the form of coronavirus disease 2019…

Abstract

Purpose

Students pursuing different professional courses at the higher education level during 2021–2022 saw the first-time occurrence of a pandemic in the form of coronavirus disease 2019 (COVID-19), and their mental health was affected. Many works are available in the literature to assess mental health severity. However, it is necessary to identify the affected students early for effective treatment.

Design/methodology/approach

Predictive analytics, a part of machine learning (ML), helps with early identification based on mental health severity levels to aid clinical psychologists. As a case study, engineering and medical course students were comparatively analysed in this work as they have rich course content and a stricter evaluation process than other streams. The methodology includes an online survey that obtains demographic details, academic qualifications, family details, etc. and anxiety and depression questions using the Hospital Anxiety and Depression Scale (HADS). The responses acquired through social media networks are analysed using ML algorithms – support vector machines (SVMs) (robust handling of health information) and J48 decision tree (DT) (interpretability/comprehensibility). Also, random forest is used to identify the predictors for anxiety and depression.

Findings

The results show that the support vector classifier produces outperforming results with classification accuracy of 100%, 1.0 precision and 1.0 recall, followed by the J48 DT classifier with 96%. It was found that medical students are affected by anxiety and depression marginally more when compared with engineering students.

Research limitations/implications

The entire work is dependent on the social media-displayed online questionnaire, and the participants were not met in person. This indicates that the response rate could not be evaluated appropriately. Due to the medical restrictions imposed by COVID-19, which remain in effect in 2022, this is the only method found to collect primary data from college students. Additionally, students self-selected themselves to participate in this survey, which raises the possibility of selection bias.

Practical implications

The responses acquired through social media networks are analysed using ML algorithms. This will be a big support for understanding the mental issues of the students due to COVID-19 and can taking appropriate actions to rectify them. This will improve the quality of the learning process in higher education in Oman.

Social implications

Furthermore, this study aims to provide recommendations for mental health screening as a regular practice in educational institutions to identify undetected students.

Originality/value

Comparing the mental health issues of two professional course students is the novelty of this work. This is needed because both studies require practical learning, long hours of work, etc.

Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

Article
Publication date: 17 July 2023

Arslan Rafi, Mohsin Abdur Rehman, Shahbaz Sharif and Rab Nawaz Lodhi

This study aims to empirically investigate the pathway to value co-creation intentions through social media marketing, social support and COVID-19 perception in the tourism…

Abstract

Purpose

This study aims to empirically investigate the pathway to value co-creation intentions through social media marketing, social support and COVID-19 perception in the tourism context with a specific focus on Couchsurfing community.

Design/methodology/approach

A survey was conducted from foreign and domestic travellers who used Couchsurfing platform for their recent travel, and were approached using an online survey (n = 229) and structural equation modelling used for hypothesis testing.

Findings

The findings indicate that value co-creation intentions follow a pathway through social media marketing and social support. Moreover, Couchsurfing community social support mechanisms play a crucial role in value co-creation intentions.

Originality/value

This study significantly contributes by taking Couchsurfing as a social networking application that provides both informational and functional support to the hardcore and active tourism and hospitality community.

Details

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

Keywords

Article
Publication date: 2 May 2023

Johnson Olayiwola, Anthony Olukayode Yusuf, Abiola Abosede Akanmu, Homero Murzi, Xinghua Gao and Kereshmeh Afsari

As video-based interventions are continuously utilized as alternatives to physical site visits, directing students' attention to specific learning contents within videos could…

Abstract

Purpose

As video-based interventions are continuously utilized as alternatives to physical site visits, directing students' attention to specific learning contents within videos could increase their comprehension and stimulate their interest. Students' knowledge of construction practice can be reinforced, misconceptions and improper inferences can be reduced by calling out significant learning concepts. However, few studies have formalized practice concepts that could be beneficial in preparing students for the workplace. This paper presents an investigation of construction practice concepts, based on site visits that would be beneficial in complimenting classroom teaching to prepare students for the realities of practice.

Design/methodology/approach

A mixed methods research approach was employed combining qualitative and quantitative data collection and analysis. An online questionnaire, semi-structured interviews and a focus group were conducted with industry practitioners and instructors to identify the topics and practice concepts significant for supporting classroom teaching with site visits.

Findings

The findings suggest that the most relevant topics typically supported with site visits are preconstruction management, excavation and foundation work, construction equipment, construction means and methods, project management, road construction, sustainability, building systems, structures, construction technology, building construction, capstone, site logistics and safety. Practice concepts were identified for each of these topics.

Research limitations/implications

The study will guide researchers in the design of video-based pedagogical tools to be used as an effective complement of or alternative to site visit experiences. The findings will support instructors on how to structure their teaching practices to prepare students for some of the complexities of the workplace.

Originality/value

This study adds value to the existing literature by providing insights into industry perception of practice concepts for complementing classroom teaching.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 15 April 2024

Suhail Sultan, Wasim Sultan, Monika Hudson and Naser Izhiman

This project aims to examine how entrepreneurial orientation and succession planning among Palestinian family businesses positively affects their associated growth potential…

Abstract

Purpose

This project aims to examine how entrepreneurial orientation and succession planning among Palestinian family businesses positively affects their associated growth potential, considering the mediating role of innovation and the moderation effect of geographic location. Leveraging ethnic entrepreneurship theory, the authors compare these types of enterprises in the USA with their counterparts in Palestine.

Design/methodology/approach

This cross-sectional quantitative research analyzes data collected from October through December 2022. 180 Palestinian family-owned firms completed a survey; 90 companies were located in Palestine, while the other 90 were in the USA. Structural equation modeling analysis was conducted using Smart-PLS4. The interrelations of the conceptual framework were examined via path analysis and bootstrapping techniques.

Findings

The authors found a statistically significant positive effect of entrepreneurial orientation on Palestinian family business growth; the authors’ results concurrently indicated succession planning did not affect growth within the authors’ selected population. The authors also discovered innovation mediates the relationship between orientation and growth, and business location appears to moderate this relationship. The authors’ research indicates geography appears to favor Palestinian family-owned companies in the USA, where the authors found opportunity-driven immigrant entrepreneurs benefit from the structured business systems in a highly-developed country.

Originality/value

Given the current situation in Palestine, it is essential to understand the potential contribution that Palestinian family-owned businesses globally can make to reconstruct the country’s local economy. The next few years will be critical in figuring out how innovative thinking can boost the region’s recovery and increase Palestinian-based family companies’ ability to engage in sustainable entrepreneurship with reinvestment support from its diaspora. Therefore, it is important to have research that identifies factors that could improve these businesses’ continued performance and growth potential. This study also aids in further understanding the defining characteristics of Palestinian-owned family firms, enhancing general theories related to entrepreneurship among ethnic and diasporic groups.

Details

Review of International Business and Strategy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-6014

Keywords

1 – 10 of 540