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Open Access
Article
Publication date: 12 June 2020

Mohammad Husen Rifai and Agus Widodo Mardijuwono

The purpose of this research is to obtain empirical evidence about the impact of auditor’s integrity and organizational commitment to the prevention of fraud.

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Abstract

Purpose

The purpose of this research is to obtain empirical evidence about the impact of auditor’s integrity and organizational commitment to the prevention of fraud.

Design/methodology/approach

This research was conducted using questionnaires distributed to all internal auditors who worked at East Java Representatives Office of Indonesia’s National Government Internal Auditor. One hundred and thirteen questionnaires were distributed, and fifty-seven questionnaires were received, and all have validity eligible to use in this research. The hypothesis of this research was tested using the partial least square analysis with WarpPLS version 6.0 software.

Findings

The result of this research found that auditor’s integrity and organizational commitment affect positively to fraud prevention.

Originality/value

Using government internal auditors, this study believed, brings a new insight into government internal auditor behavior.

Details

Asian Journal of Accounting Research, vol. 5 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

Content available
Book part
Publication date: 14 December 2018

Abstract

Details

Applying Partial Least Squares in Tourism and Hospitality Research
Type: Book
ISBN: 978-1-78756-700-9

Open Access
Article
Publication date: 5 August 2021

Denis Dennehy, John Oredo, Konstantina Spanaki, Stella Despoudi and Mike Fitzgibbon

The purpose of this paper is to understand the nomological network of associations between collective mindfulness and big data analytics in fostering resilient humanitarian relief…

6275

Abstract

Purpose

The purpose of this paper is to understand the nomological network of associations between collective mindfulness and big data analytics in fostering resilient humanitarian relief supply chains.

Design/methodology/approach

The authors conceptualize a research model grounded in literature and test the hypotheses using survey data collected from informants at humanitarian aid organizations in Africa and Europe.

Findings

The findings demonstrate that organizational mindfulness is key to enabling resilient humanitarian relief supply chains, as opposed to just big data analytics.

Originality/value

This is the first study to examine organizational mindfulness and big data analytics in the context of humanitarian relief supply chains.

Details

International Journal of Operations & Production Management, vol. 41 no. 9
Type: Research Article
ISSN: 0144-3577

Keywords

Content available
Book part
Publication date: 13 March 2023

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80455-798-3

Open Access
Article
Publication date: 1 April 2022

Christian Nedu Osakwe

The purpose of this paper is to increase the understanding of customer share of wallet (SoW) based on research in customer characteristics and the retail service quality model…

Abstract

Purpose

The purpose of this paper is to increase the understanding of customer share of wallet (SoW) based on research in customer characteristics and the retail service quality model. Specifically, this study adopts an asymmetrical modelling approach to provide insights into the necessary and sufficient conditions leading to increased customer SoW in the context of neighbourhood shops in Southern Africa.

Design/methodology/approach

This study uses fuzzy-set qualitative comparative analysis to analyse survey data collected from 523 current customers of the shops.

Findings

This study reveals that large household size and low income are necessary conditions for increased SoW. It also reveals five unique customer profiles, or casual recipes, associated with increased customer SoW. More generally, this study demonstrates that service quality constituents (personal interaction, reliability, policy and physical aspects of the shop) and customer characteristics, namely, relationship duration, household size, gender and income-level act in combination to lead to customer SoW.

Originality/value

This study illustrates how service quality constituents and customer characteristics compete and/or complement each other in relation to increased customer SoW. To the best of the author’s knowledge, this is the first study to provide evidence on the necessary conditions for increased SoW, especially in the neighbourhood shop context of a developing economy. Value-wise, this paper provides a more nuanced perspective to understanding how unique customer profiles are associated with increased SoW.

Details

European Business Review, vol. 34 no. 4
Type: Research Article
ISSN: 0955-534X

Keywords

Open Access
Article
Publication date: 25 March 2024

Anita Gaile, Ilona Baumane Vitolina, Agnis Stibe and Kurmet Kivipõld

Subjective career success has been widely researched by academics and researchers as it provides job and career satisfaction that can lead to the perceived life satisfaction of…

1148

Abstract

Purpose

Subjective career success has been widely researched by academics and researchers as it provides job and career satisfaction that can lead to the perceived life satisfaction of employees, as well as their engagement in organizations. This study demonstrates that subjective career success depends not merely on career adaptability but also on the connections people build throughout their professional lives.

Design/methodology/approach

The study was conducted in the socioeconomic context of Latvia with a sample size of 390 respondents. Interpersonal behavioral factors from the perception of career success measure and the influence of the Career Adapt-Abilities Scale (CAAS) on subjective career success (two statements from Gaile et al., 2020) were used. The constructed research model was tested using the SPSS 28 and WarpPLS 8.0 software tools. The primary data analysis method used was partial least squares structural equation modeling (PLS-SEM). Then 12 moderators and their effects on the main relationships of the model were reviewed.

Findings

The study confirms that relationships at work have the most significant effect on subjective career success, followed by control behaviors and curiosity behaviors. Moreover, a list of significant and insightful moderation effects was found, most significantly the relationship between connections and subjective career success.

Originality/value

Until now, the CAAS was not integrated with the behaviors and attitudes that depict the social relationships of individuals at work. This study aims to narrow this gap by exploring whether (and, if so, how) career adaptability and interpersonal relationships in the workplace (i.e. professional connections) contribute to subjective career success.

研究目的

學者和研究人員一直對主觀的事業成功課題進行廣泛的討論和研究, 這類研究會給予僱員工作和事業的滿足感, 繼而使他們感到生活圓滿, 並促進他們對組織的參與。本研究展示了主觀的事業成功不但取決於生涯調適力, 同時也取決於僱員在整個職業生涯裡人際聯繫的建立。

研究方法

研究人員在拉脫維亞的社會經濟背景下進行這個研究; 樣本為390名回應者。研究人員使用了衡量事業成功概念內的人際行為因素, 以及職業適應能力量表對主觀事業成功的影響 (來自 (Gaile 等, 2020) 的兩個聲明) 。研究人員採用 SPSS 28和 WarpPLS 8.0兩個軟件工具, 來測試他們構建的研究模型。主要分析數據的方法為基於偏最小平方法的結構方程模型, 研究人員仔細審核12個調節因素和它們對模型的主要關聯的影響。

研究結果

研究確認了工作方面的關係對主觀的事業成功影響最為顯著, 其次則為控制行為和好奇行為; 而且, 研究人員發現了一系列重要的、富有洞察力的調節效果; 更具意義的是, 他們發現了建立聯繫與主觀事業成功之間的關係。

研究的原創性

職業適應能力量表至今仍未融合於可描繪在工作上各個個體的社會關係的行為和態度。本研究探索了職業適應能力和在工作場所的人際關係, 如何能促進主觀的事業成功; 就此而言, 本研究縮窄了有關的研究缺口。

Details

European Journal of Management and Business Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2444-8451

Keywords

Open Access
Article
Publication date: 26 October 2020

Hamidah Nayati Utami, Bambang Eka Cahyana, Umar Nimran and Mohammad Iqbal

This research was conducted with the aim of examining and explaining the effect of strategic leadership, corporate governance, organizational culture, business infrastructure and…

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Abstract

Purpose

This research was conducted with the aim of examining and explaining the effect of strategic leadership, corporate governance, organizational culture, business infrastructure and corporate alignment as determinants of corporate hospitality; testing and explaining the direct effects of corporate hospitality and corporate sustainability.

Design/methodology/approach

This research used a quantitative approach with a survey method. The research population was all subsidiaries, branches and departments in PT Pelindo 1 (Persero). The sample size in this research was n = N = 61, which covered 5 subsidiaries, 17 branches and 39 directorates at PT Pelindo 1 (Persero). Data analysis was done with inferential statistics using WarpPLS analysis using the help of WarpPLS package computer programs.

Findings

There is a significant and positive direct effect between Strategic Leadership, Corporate Culture, Corporate Governance, Business Infrastructure and Corporate Alignment on Corporate Hospitality which means higher Strategic Leadership, Corporate Culture, Corporate Governance, Business Infrastructure and Corporate Alignment will result in a higher Corporate Hospitality. The analysis also shows that there is a significant and positive indirect effect between Strategic Leadership, Corporate Culture, Corporate Governance, Business Infrastructure and Corporate Alignment on Corporate Sustainability through Corporate Hospitality which means higher Strategic Leadership, Corporate Culture, Corporate Governance, Business Infrastructure and Corporate Alignment will lead to higher Corporate Sustainability through Corporate Hospitality.

Originality/value

The originality of this research can be proven from the lack of research on hospitality. Some other research on hospitality, mostly doing research at airports, hospitals and hotels. However, this research was conducted at the port, where company friendliness is a discipline that includes many marketing studies.

Details

International Trade, Politics and Development, vol. 4 no. 2
Type: Research Article
ISSN: 2586-3932

Keywords

Open Access
Article
Publication date: 17 May 2023

Amir Zaib Abbasi, Muhammad Asif, Amjad Shamim, Ding Hooi Ting and Raouf Ahmad Rather

The purpose of this study is to present a conceptual model where consumer electronic sports (eSports) engagement (CeSE) acts a predictor for gamers’ online engagement in…

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Abstract

Purpose

The purpose of this study is to present a conceptual model where consumer electronic sports (eSports) engagement (CeSE) acts a predictor for gamers’ online engagement in eSports-related products/firm either through direct contribution (purchase intention) or indirect contribution (co-production, community engagement, word-of-mouth and recruitment).

Design/methodology/approach

Data from 262 eSports consumers aged 18–24 years were collected and analyzed through WarpPLS 8.0.

Findings

The findings of this study confirm that CeSE significantly influences all dimensions of the consumption behaviors (purchase intention, co-production, community engagement, word-of-mouth and recruitment).

Originality/value

This study provides empirical support for a conceptual framework developed through the social exchange theory and engagement theory. Besides, hierarchical component model approach is applied to estimate the composite model of CeSE.

Open Access
Article
Publication date: 10 April 2024

Mohammad Olfat

The primary objective of this investigation was to explore how employees’ utilization of social media for work-related purposes impacts their service innovation behavior, both…

1488

Abstract

Purpose

The primary objective of this investigation was to explore how employees’ utilization of social media for work-related purposes impacts their service innovation behavior, both directly and through the intermediary mechanisms of knowledge management and employees’ risk-taking.

Design/methodology/approach

In developing its conceptual framework, this study has drawn upon the stimulus-organism-response (SOR) theory. To test its hypotheses, this study has surveyed 241 financial analysts from ten Iranian financial companies and has employed variance-based structural equation modeling (specifically, PLS-SEM) with the assistance of “WarpPLS 8.0 software.”

Findings

The findings revealed that employees’ work-related use of social media positively influences their service innovation behavior using knowledge management, encompassing knowledge sharing and acquisition capability as well as employee risk-taking. However, this influence is not directly significant.

Originality/value

To the best of our knowledge, this study marks the first instance in which the effect of work-related use of social media on employee service innovation behavior directly and through the mediating roles of knowledge management and risk-taking has been investigated through the lens of the SOR paradigm, especially in the financial sector.

Details

Digital Transformation and Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2755-0761

Keywords

Open Access
Article
Publication date: 17 October 2018

Mayang Mahrani and Noorlailie Soewarno

The purpose of this paper is to determine the direct influence of the mechanism of good corporate governance (GCG) and corporate social responsibility (CSR) on financial…

55695

Abstract

Purpose

The purpose of this paper is to determine the direct influence of the mechanism of good corporate governance (GCG) and corporate social responsibility (CSR) on financial performance as well as through earnings management as a mediating variable.

Design/methodology/approach

The data used in this research are secondary data involving 102 companies listed on the Indonesian Stock Exchange for the period 2014. The data used in this study were analyzed using partial least square and carried out with the help of software WarpPLS 5.0.

Findings

The results show that the mechanism of GCG and CSR has a positive effect on financial performance as well as the CSR on financial performance.

Originality/value

The results also show partial mediation of earnings management on impact of GCG mechanisms on financial performance and full mediation of earnings management on impact of CSR on financial performance.

Details

Asian Journal of Accounting Research, vol. 3 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

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