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Article
Publication date: 1 April 2019

Soheil Kazemian, Jamaliah Said, Elham Hady Nia and Hamidreza Vakilifard

The paper aims at examining the influences of the elements of fraud diamond on the asset misappropriation within the banking industry of Iran. Primary data were collected through…

1734

Abstract

Purpose

The paper aims at examining the influences of the elements of fraud diamond on the asset misappropriation within the banking industry of Iran. Primary data were collected through 191 survey questionnaires administered among employees of the top three banks in Iran, which own above 60 per cent of market shares in the banking industry of the country.

Design/methodology/approach

Primary data were collected through 191 survey questionnaires administered among employees of the top three banks in Iran, which own above 60 per cent of market shares in the banking industry of the country.

Findings

Results strongly supported that all four elements of fraud risk significantly influence bank employee asset misappropriation in Iran. To minimize employee fraud, the banking industry should reduce opportunities and employee negative rationalization through strong internal control.

Research limitations/implications

The findings of this study are useful for policymakers, bank managers, industry practitioners and academics to understand and subsequently implement strategies to mitigate asset misappropriation.

Practical implications

Managerial implications, limitations of the study and suggestions for future research are also included in this paper.

Originality/value

The main value of this paper is the determination of the key variables that constitute the fraud diamond theory and its dimensions on the asset misappropriation within the banking industry in Iran.

Details

Journal of Financial Crime, vol. 26 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Open Access
Article
Publication date: 15 October 2020

Soheil Kazemian, Hadrian Geri Djajadikerta, Saiydi Mat Roni, Terri Trireksani and Zuraidah Mohd-Sanusi

This study aims to examine the three dimensions of market orientation, namely, customer orientation, competitor orientation and inter-function coordination, which influence the…

3104

Abstract

Purpose

This study aims to examine the three dimensions of market orientation, namely, customer orientation, competitor orientation and inter-function coordination, which influence the accountability in the financial and social performance of tourism operators in large touristic cities.

Design/methodology/approach

In total, 95 usable questionnaires as the required data were collected from the top managers of four- and five-star hotels in Iran.

Findings

Partial least squares (PLS) results confirm that customer orientation and inter-function coordination influence both the financial and social performance of the hospitality sector yet reveal that competitor orientation has no significant relationship with social performance.

Research limitations/implications

These findings not only highlight the compatibility of PLS with various forms of statistical analyzes but also furthers the current understanding of hospitality networks in megacity economies, where literature are scarce.

Practical implications

The findings of this study can help policymakers, tourism associations and practitioners enhance the accountability and sustainable financial and social performance of the hospitality industry in megacities. This study proposes some unique measurements for the social and financial performance of the hospitality sectors.

Originality/value

The paper states some new measurements for the social performance of the hospitality sectors. In addition, measuring the impacts of market orientation on the financial and social aspects of hotels is totally unique.

Details

Society and Business Review, vol. 16 no. 2
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 6 April 2022

Soheil Kazemian, Hadrian Geri Djajadikerta, Terri Trireksani, Zuraidah Mohd-Sanusi and Md. Mahmudul Alam

This study examines whether corporate governance enhances the financial and social business performance of three-to five-star hotels in Western Australia (WA) through the three…

1539

Abstract

Purpose

This study examines whether corporate governance enhances the financial and social business performance of three-to five-star hotels in Western Australia (WA) through the three dimensions of market orientation (i.e. customer orientation, competitor orientation and inter-function coordination) as mediators.

Design/methodology/approach

Data were collected from managers of hotels in the WA capital city of Perth and its surrounding areas using a questionnaire. Partial least squares structural equation modelling (PLS-SEM) was used to analyse the data.

Findings

The overall result shows interesting findings of market orientation’s mediating role. It is found that corporate governance may lead to better financial business performance through competitor orientation but not through customer orientation and inter-function coordination. Complementary, corporate governance may lead to better social business performance through customer orientation and inter-function coordination but not through competitor orientation.

Originality/value

This paper offers contributions to both literature and practice on what dimensions of market orientation are important to enhance the performance of hotels when corporate governance is applied.

Details

Business Process Management Journal, vol. 28 no. 3
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 25 July 2024

Soheil Kazemian, Rashid Zaman, Mohammad Iranmanesh and Zuraidah Mohd Sanusi

This study examines the carbon emissions of Australia’s agriculture, forestry and fishing sectors from a consumption perspective to develop effective policy frameworks. The…

Abstract

Purpose

This study examines the carbon emissions of Australia’s agriculture, forestry and fishing sectors from a consumption perspective to develop effective policy frameworks. The objective is to identify key supply chains, industries and products contributing to these emissions and provide recommendations for sustainable development.

Design/methodology/approach

A multiregional input-output lifecycle assessment was conducted using the Australian Industrial Ecology Virtual Laboratory (IELab) platform to disaggregate sectors and enable benchmarking against other economic sectors.

Findings

In 2018, the “agriculture, forestry, and fishing” sector was responsible for 12.15% of Australia’s carbon footprint. Major contributors included the “electricity, gas, water, and waste” category (26.1%) and the sector’s activities (24.3%). The “transport, postal, and warehousing” sector also contributed 18.4%. Within the industry, the agriculture subsector had the highest impact (71.3%), followed by forestry and logging (15%) and fishing, hunting and trapping (7.6%). Aquaculture and supporting services contributed 6.1%.

Research limitations/implications

The principal constraint encountered by the present study pertained to the availability of up-to-date data. The latest accessible data for quantifying the carbon footprint within Australia’s agriculture, forestry and fishing sector, utilizing the Input-Output analysis methodology through the Australian Industrial Ecology Virtual Laboratory (IELab) platform, about 2018.

Practical implications

The findings of this study provide policymakers with detailed insights into the carbon footprints of key sectors, highlighting the contributions from each subsector. This information can be directly used to develop effective emission-reduction policies, with a focus on reducing emissions in utility services, transport and warehousing.

Social implications

The study, by raising public awareness of the significant role of industrial agricultural methods in Australia’s carbon footprint and emphasizing the importance of renewable energy and sustainable fuels for electricity generation and road transport, underscores the urgent need for action to mitigate climate change.

Originality/value

This study stands out by not only identifying the most impactful industries but also by providing specific strategies to reduce their emissions. It offers a comprehensive breakdown of specific agricultural activities and outlines mitigation strategies for utility services, agricultural operations and transport, thereby adding a unique perspective to the existing knowledge.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 30 August 2022

Soheil Kazemian, Hadrian Geri Djajadikerta, Terri Trireksani, Kazi Sohag, Zuraidah Mohd Sanusi and Jamaliah Said

This study aims to evaluate the practices of carbon management accounting (CMA) made by companies committed to sustainability in Australia’s four highest carbon-emitting…

Abstract

Purpose

This study aims to evaluate the practices of carbon management accounting (CMA) made by companies committed to sustainability in Australia’s four highest carbon-emitting industries, including electricity, transport, stationary energy and agriculture. The evaluation covers three CMA phases (i.e. data collection, interpretation and reporting).

Design/methodology/approach

This is a cross-sectional study using descriptive research. Data was collected using a questionnaire primarily derived from Burritt et al.’s (2002, 2011) CMA framework and suggestions from other references. The questionnaire includes a set of closed- and open-ended questions. Data was collected from 39 senior managers in the selected industries with direct knowledge and experience in their companies’ CMA practices.

Findings

The respondents disclose numerous different motivations for their companies to practise CMA and various ways of practising their CMA. This reflects diverse industry practices due to the absence of a generally accepted standard and different stages of organisational learning. The findings also show that the respondents perceived CMA practices as essential to enhancing their companies’ sustainability performance and overall reputation. However, the majority of the respondents showed little appetite for carbon emission disclosure.

Practical implications

The findings thoroughly describe the current CMA practices by companies committed to sustainability in Australia’s high carbon-emitting industries. Overall, the results show that while the respondents perceived CMA practices as essential for their companies’ sustainability performance and energy-saving, the CMA applications were inconsistent, along with some concerning results, such as a lack of assurance and accountability in the data validation and audit. These indicate the importance of policymakers to consider establishing CMA guidelines or standards to improve its practice. For any company, these findings can be used as learning materials to start or enhance CMA practice at their companies. A broader professional CMA community can strengthen the collective efforts to make CMA more robust.

Social implications

The findings portray the perceptions of practitioners from Australia’s four highest carbon-emitting industries, indicating motivations to use CMA to understand their companies’ carbon footprint and reduce their companies’ environmental impacts.

Originality/value

The findings contribute to the limited literature in this area and offer several valuable insights regarding the current practice of CMA in Australia, focussing on high carbon-emission industries. It also encourages more research in this area using data from other industries or countries to develop comparative results and strengthen the literature. Future research using actual carbon emission information or a longitudinal approach could also evaluate the changes and progresses in CMA practices.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 8 August 2016

Soheil Kazemian, Rashidah Abdul Rahman, Zuraidah Mohd Sanusi and Abideen A. Adewale

Without prejudice to the efficacy of other poverty alleviation mechanisms, micro-financing arguably enjoys relative prominence. However, notwithstanding the remarkable loan…

1066

Abstract

Purpose

Without prejudice to the efficacy of other poverty alleviation mechanisms, micro-financing arguably enjoys relative prominence. However, notwithstanding the remarkable loan repayment rate that the microfinance firms report, they still face the challenge of sustainability. The paper aims to provide insights into how three dimensions of market orientation, namely, customer orientation, competitor orientation and inter-function coordination, affect the two aspects of the sustainability of microfinance institutions (MFIs; management and financial).

Design/methodology/approach

To achieve this goal, this study focuses on Amanah Ikhtiar Malaysia (AIM), a leading microfinance provider which is also the largest MFI in South East Asia. Data elicited via a survey questionnaire administered on 190 management staff of AIM across Malaysia are subjected to statistical analysis via the partial least square-structural equation modeling using SmartPLS 2.0.

Findings

The results provide empirical evidences that indicate that management sustainability is significantly influenced by customer orientation and inter-function coordination. However, only customer orientation affects the financial sustainability of AIM. Nevertheless, competitor orientation has non-significant effects on both aspects of sustainability of AIM.

Research limitations/implications

The result of the paper contributes to the literature in understanding the long-term sustainable financial and social performance-based market orientation.

Originality/value

Findings are useful for policy makers, management of MFIs, practitioners and academics to enhance microfinance system. Managerial implications, limitation of the study and suggestions for future research are also included.

Details

Humanomics, vol. 32 no. 3
Type: Research Article
ISSN: 0828-8666

Keywords

Article
Publication date: 10 November 2014

Soheil Kazemian, Rashidah Abdul Rahman and Zuraeda Ibrahim

This study aims to evaluate the current practices conducted based on in-depth interviews with 16 Amanah Ikhtiar Malaysia (AIM) medium-level managers who were selected randomly…

1108

Abstract

Design/methodology/approach

This study aims to evaluate the current practices conducted based on in-depth interviews with 16 Amanah Ikhtiar Malaysia (AIM) medium-level managers who were selected randomly, including branch managers and operational officers. All of the interviewees have two characteristics; they face customers directly and influence their decision-making.

Findings

Based on the findings of this study, AIM has a high level of customer orientation and inter-function coordination and a middle level in competitor orientation.

Originality/value

This paper initially presents the definition of a unique concept, namely, Islamic market orientation, which is defined based on the incorporation of Islamic concepts and market orientation by discussing the characteristics of Islamic market-oriented organisations. Then, an empirical discussion for evaluating market orientation in a microfinance provider is presented. The paper uses the synthesis of different real positions for developing discussions on whether AIM is following market orientation strategies, and, if so, at which level it is located from each dimension’s point of view.

Details

Qualitative Research in Financial Markets, vol. 6 no. 3
Type: Research Article
ISSN: 1755-4179

Keywords

Content available
Article
Publication date: 10 November 2014

Bruce Burton

108

Abstract

Details

Qualitative Research in Financial Markets, vol. 6 no. 3
Type: Research Article
ISSN: 1755-4179

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