Search results

This paper highlights the need for studies that explore the experiences of entrepreneurs based in a family business setting who are considering retirement.

This paper is based on a concise review of the literature.

Retirement planning and subsequent succession management is a significant event in a family business and is an issue that requires research that captures and interprets the perspectives of the different stakeholders.

This paper synthesizes existing research on retirement in an entrepreneurial context, with an emphasis on family business and proposes three key areas of research.

Despite similarities, research across family business and business advising forwards contradictory conclusions when considering family business advising. The authors seek to integrate these literature and in doing so uncover both the hurdles facing family business advisors attempting to adapt tools developed in corporate advising to the family business context as well as the potential for greater integration of these streams in ways that contribute to both family business and advising research and practice.

Primary data were collected both in the form of a survey questionnaire and website marketing content. In the survey, 47 family business advisors evaluated the distinctiveness of their family business clients across structural, cognitive and relational social capital dimensions. Motivated by unexpected findings, a content analysis of advisor websites uncovered specific marketing themes that illustrate the divides between family business advising and scholarship.

Family business advisors reliably acknowledge structural and cognitive social capital as preeminently characterizing the distinctiveness of their family business clients. Expanding on this, the authors’ findings suggest that the urgency signaled in advisor marketing via their websites may inspire tactics misaligned with the long-term time horizon typically characterizing family businesses strategy.

The few family business advising studies that exist predominantly consider post-hoc evaluation of advising by family business clients. The primary data the authors collect are unique in the literature in that the data detail how family business advisors perceive and engage with potential clients.

This paper underscores the importance of conducting studies that examine the experiences of women transport entrepreneurs within the context of the intersectionality of patriarchal culture, the challenges posed by insufficient infrastructure on business operations and the dominance of the male-dominated transport industry.

This paper is based on a concise literature review.

The intersectionality of these factors significantly influences women's prospects, opportunities and barriers as they navigate the entrepreneurial realm within the transportation sector. Understanding these complexities is essential to devise targeted strategies and policies that foster gender equality, promote inclusive economic growth and empower women entrepreneurs in this vital industry.

This paper synthesises existing research on family business, entrepreneurship and business operations in Africa.

This article has the potential to empower women in family-owned transportation businesses, promoting gender diversity and inclusivity. It achieves this by highlighting and encouraging women's leadership, leveraging their unique strengths, and fostering education and mentorship. As a result, the research is expected to drive industry growth, enhance customer satisfaction, and cultivate a more collaborative work culture. This emerging research is anticipated to transform these businesses, enabling women to become progressive leaders, thereby ensuring sustained success and fostering innovation in the transportation sector.

The purpose of this paper is to develop a multistakeholder scale for assessing an excellent human resource (HR) function to demonstrate the extent to which it is focused on creating value from the perspective of its key internal and external stakeholders.

At the first stage, an in-depth literature review was conducted to extract the best practices for an excellent HR function. Then, to test the validation of the developed framework, it was sent to HR academics and practitioners in different countries. The survey responses were analyzed using the methods of the structural equation modeling (SEM) and confirmatory factorial analysis.

This study proposes an excellent HR multistakeholder assessment scale consisting of ten criteria based on the perceptions of internal and external HR stakeholders.

This study suggests a framework for assessing overall HR excellence based on the perceptions of key internal and external HR stakeholders. In addition, it is recommended that future researchers empirically test the developed scale across various industries and firm sizes.

HR managers, by using this framework, could continuously assess their HR excellence and compare their HR excellence with other companies’ HR excellence in the industry and then plan for continuous improvement in different HR areas to improve their stakeholders’ experiences.

This paper identifies the enablers and results of an excellent HR department and designs a multistakeholder feedback scale to better understand key internal and external HR stakeholders’ perceptions.

This study aims to examine investors' reactions to bad financial news (IRBFN) based on complex financial accounting disclosures (CFAD) as well as how investors' herding behavior influences investor reactions in United Arab Emirates (UAE) project-based organizations (PBOs).

The primary data collection was furnished via online questionnaires, and 310 completed questionnaires were analyzed using structural equation modelling (SEM), moderation analysis, multiple regression simulations and path analysis.

The study shows that four out of the five CFAD dimensions observed – investors’ relations (IR), board and management structure, transparency disclosure and other disclosure channels – have a direct influence on investor's reactions to bad financial news, with the exception of “external auditing and audit service”. In addition, investor herding has a moderation impact on the relationship between CFAD and IRBFN.

There is a possibility that the broad view of the results may be limited by the size of the research sample. The paper's findings should therefore be authenticated at an intercontinental level with the same conceptual framework in other nations.

The purpose of modeling stakeholders' decision-making process is to improve their decisions and to control their reactions that may negatively affect PBOs in the UAE.

This research contributes to planned behavior theory and agency theory in the UAE context, both of which are empirically tested.

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

This paper aims to describe the design and evaluation of a pilot leadership development programme for infection prevention and control (IPAC) professionals during the COVID-19 pandemic. The programme’s aim was to improve IPAC knowledge and capacity in the health-care system by developing the leadership skills and capacities of novice and advanced Infection Control Professionals (ICPs), to respond flexibly, and competently, in their expanding and ever-changing roles.

The leadership programme was piloted with seven nurses, who were part of a clinical nursing team in New South Wales, Australia, over a 12-month period between 2021 and 2022. The programme was designed using a leadership development framework underpinned by transformational leadership theory, practice development approaches and collaborative and experiential learning. These principles were applied during programme design, with components adapted to learners’ interests and regular opportunities provided for collaboration in active learning and critical reflection on workplace experiences.

The authors’ evaluation suggests that the programme was feasible, acceptable and considered to be effective by this cohort. Moreover, participants valued the opportunities to engage in active and experience-based learning with peers, and with the support of senior and experienced ICPs. The action learning sets were well-received and allowed participants to critically reflect on and learn from one another’s experiences. The mentoring programme allowed them to apply their developing leadership skills to real workplace challenges that they face.

Despite a small sample size, the authors’ results provide empirical evidence about the effectiveness of using a practice development approach for strengthening ICP leadership capacity. The success of this pilot study has paved the way for a bigger second cohort of participants in the programme, for which further evaluation will be conducted.

The success of this leadership programme reflects both the need for leadership development in the IPAC professions and the applicability of this approach, with appropriate facilitation, for other professions and organizations.

ICP leadership programmes have not been previously reported in the literature. This pilot study builds on the growing interest in IPAC leadership to foster health system responsiveness and change.

This study aims to develop a conceptual framework for the role of chief financial officer (CFO) in an ever-changing environment. As previous research focused on responding to specific crises, there have been theoretical and practical gaps in the role of CFO. The study's goal is to fill a critical gap by developing a comprehensive and integrated set of roles to assist the CFO in a constantly changing environment.

Using a grounded theory approach, semi-structured interviews and observations were conducted with 21 CFOs from various industries in Thailand, including foreign multinational corporations and domestic companies with international operations. CFOs were asked how they frame their roles in the face of an ever-changing environment and how they prepare for the future.

The iCFO model is developed, which identifies the critical “core” roles of the CFO in securing the business foundation, as well as the “future opportunities” roles that function as growth engines for long-term business strength. The research delves into the importance of integrity, ethical mindset and corporate governance in the role of the CFO. The iCFO model is designed to help guide future research and provide practical applications for CFOs in both domestic and international contexts. The term “core” refers to the CFO’s primary responsibilities, which include driving profitability, managing risks and optimizing business performance. The “future opportunities” component focuses on the roles that CFOs can play in strengthening the future of business by optimizing investment efficiency, driving digital transformation and being the CEO’s business partner. The findings also emphasized “integrity,” which must encompass all decisions, actions or recommendations made by the CFO.

The study offers unique perspectives on an emerging economy, providing new insights. Through interviews with 21 CFOs, it contributes empirical evidence on the development of roles in accounting and finance, emphasizing good governance practices. The findings highlight the integrated role of the CFO and their self-reflection on their value within the company. Significantly, the study's implications are relevant and applicable to a global audience, particularly in developing economies that prioritize growth. Future studies could incorporate integrated thinking into the iCFO model to address social, environmental and economic factors, making it more universally relevant. Additionally, exploring the adoption of the chief value officer context in developing markets could enable CFOs to expand their focus beyond financial metrics, embracing a comprehensive approach to value creation. By integrating these concepts into the iCFO model, CFOs can effectively drive sustainable and impactful business outcomes on a global scale.

Despite the significance of a gender-diverse workforce, there is a lack of comprehensive review of gender diversity and women's career advancement literature. Moreover, past literature focuses on women-on-board and other subsets based on outcomes like firm financial and non-financial performance, corporate social performance and board interlocks. The purpose of this study is to examine the research on gender diversity and women's career advancement through an analysis of 143 articles published during past decade. Theoretical frameworks, contexts and constructs-based contribution to scholarship were reviewed. The authors attempt to highlight key theories, constructs and contexts and provide direction for future research.

A comprehensive systematic literature review of 143 articles spanning January 2008–March 2023 about gender diversity and women’s career advancement was conducted.

Majority of the past studies have focused on women on board and top management team, and most of them have been conducted in the context of the USA and China. There is no specific industry which has been covered extensively. Resource dependency, resource-based views and agency theories are the primary theoretical frameworks used in the past studies. Furthermore, these findings suggest the scope to further focus on women’s retention and career growth initiatives, especially at levels other than top levels, for a stronger leadership pipeline.

This study has been conducted with a focused analysis of the context, constructs and theoretical frameworks, enabling future researchers to decide how and where to focus, to now strengthen retention of women.

This study aims to identify the impact of intellectual capital (IC) on the bank’s performance using a cross-country approach with India and Gulf Cooperation Council (GCC) countries using the Skandia navigator model (SNM).

This study uses a mixed-methods research approach by taking financial and non-financial measures to assess the impact of the IC on the bank’s performance using the SNM. The study implies an analysis of the data from the top ten banks in India and twenty banks in GCC countries. The selection was done based on the volume of the bank’s business for three years (2019–2020, 2020–2021 and 2021–2022).

The research has three main findings: there is a positive impact of IC on the bank’s performance; amongst the factors of SNM, there is a direct impact of human capital and customer focus on the performance of the selected banks in both India and GCC countries; and the other factors of SNM such as structural capital and process focus, renewal and development focus also affect the selected banks.

The outcomes of the research may be useful for policymakers in India and GCC countries, as it identifies IC components that have a significant impact on the bank’s performance. This might enable them to develop policies that foster such factors, which, consequently, will improve the performance of the banks in the selected countries.

This study is an attempt to fill the gap in the existing literature on IC and bank’s performance for two different types of countries using the SNM.