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Article
Publication date: 29 January 2021

Yousuf Kamal

The purpose of this paper is to explore stakeholders' expectations in relation to corporate social responsibility (CSR)–related corporate governance practices. The paper aims to…

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Abstract

Purpose

The purpose of this paper is to explore stakeholders' expectations in relation to corporate social responsibility (CSR)–related corporate governance practices. The paper aims to understand how stakeholders' expectations potentially translate into the disclosure of information about CSR-related corporate governance practices.

Design/methodology/approach

The evidence for this study was collected using semi-structured in-depth personal interviews with 18 stakeholders. These include representative of multinational buying companies who source garments from Bangladesh, international as well as local NGOs, news media personnel, senior government officials, trade union leaders and social audit firm.

Findings

This paper finds evidence of stakeholders' dissatisfaction with the disclosures of governance information which tended to be viewed as limited and symbolic in nature. It also finds an apparent disconnection between stakeholder expectations and corporate disclosures.

Originality/value

This paper finds an alternative media of disclosures, for communicating social responsibility related governance information to the stakeholders, which has so far, been neglected by the social accounting researchers.

Details

Asian Review of Accounting, vol. 29 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 5 July 2021

Yousuf Kamal

This study aims to explore corporate managers’ perspectives regarding the disclosure (non-disclosure) of social- and environment-related governance information.

Abstract

Purpose

This study aims to explore corporate managers’ perspectives regarding the disclosure (non-disclosure) of social- and environment-related governance information.

Design/methodology/approach

Insights into corporate managers’ perspectives are explored by conducting in-depth personal interviews with senior corporate executives of textile and garment companies in Bangladesh.

Findings

This study establishes that the use of traditional media, such as corporate annual reports, for corporate social responsibility (CSR)-related governance information disclosure can be limited in particular situations, including the case of garment companies, wherein the provision of extensive governance information is necessary, and the information users find special purpose reports, e.g. social audit reports, more comprehensive, credible, and beneficial than annual reports. The results reveal that corporate managers of Bangladeshi supply companies are motivated by financial returns, and they aspire to ensure that buyers (powerful stakeholders) obtain the required CSR-related governance information; this is neither driven by corporate accountability nor transparency. Upon using the managerial branch of the stakeholder theory, the result of this study shows that corporate managers are influenced by powerful stakeholders when they make decisions vis-à-vis the provision of CSR-related governance information.

Originality/value

This study provides an implication for academics and practitioners toward understanding that corporate managers often provide substantive disclosures of CSR-related governance information through alternative media that have not been previously documented in the literature. Herein, a metaphor – veil – is used to illustrate the visibility gap between societal expectations and managers’ perspectives.

Details

Pacific Accounting Review, vol. 33 no. 4
Type: Research Article
ISSN: 0114-0582

Keywords

Content available
Article
Publication date: 8 February 2022

Reza Monem

972

Abstract

Details

Accounting Research Journal, vol. 35 no. 1
Type: Research Article
ISSN: 1030-9616

Article
Publication date: 8 February 2022

Danping Shao and Yun Peng

Based on the role theory and prosocial motivation literature, this research aims to explore the bright and dark side of socially responsible human resource management (SRHRM) on…

Abstract

Purpose

Based on the role theory and prosocial motivation literature, this research aims to explore the bright and dark side of socially responsible human resource management (SRHRM) on hotel employees' outcomes through the mediation of role conflict. Besides, this study examines the moderating effect of prosocial motivation between role conflict and volunteering and organizational citizenship behavior (OCB).

Design/methodology/approach

The authors collected 326 employee-supervisor dyads data in two waves from 12 hotels in the province of Wuhan, China. Besides, structural equation modeling (SEM) analysis was adopted to test the hypothesized model.

Findings

As expected, the result shows that SRHRM can increase employees' volunteering and decrease their OCB through the mediation of the role conflict. Further, prosocial motivation strengthens the linkage between role conflict and volunteering, but not the relationship between role conflict and OCB.

Practical implications

This result enables hotel managers to adopt SRHRM as a useful tool of carrying out suitable corporate social responsibility (CSR) activities. Additionally, this study highlights the vital role of employee in successful CSR implementation.

Originality/value

Although the hotel industry contributes a lot to global economic development, CSR research specifically focused on hotel industry has been unexplored. Therefore, this research brings SRHRM into hotel industry and establishes a model specifying both the bright side and dark side effect of SRHRM in the hotel industry.

Details

Journal of Hospitality and Tourism Insights, vol. 6 no. 4
Type: Research Article
ISSN: 2514-9792

Keywords

Article
Publication date: 12 September 2016

Abdullah Ibrahim Alkraiji, Thomas Jackson and Ian Murray

Recent studies indicated that the level of adoption of health data standards in healthcare organisations remains frustratingly low worldwide although health data standards have…

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Abstract

Purpose

Recent studies indicated that the level of adoption of health data standards in healthcare organisations remains frustratingly low worldwide although health data standards have been perceived to be an essential tool for interoperability barriers within health information systems. The relevant literature still lacks significant studies concerning the issues of the adoption process of health data standards in healthcare organisations, and in particular those in developing nation. In addressing this gap in knowledge, the purpose of this paper is to investigate the adoption decision of health data standards in tertiary healthcare organisations in Saudi Arabia, and to develop a technology-organisation-environment list that contains the critical factors influencing their adoption.

Design/methodology/approach

A multiple-case study methodology was conducted in Saudi Arabia and different data collection methods were used included semi-structured interviews with different decision makers at various levels and departments of the subject organisations, and documents analysis to identify critical factors to the adoption decision of health data standards.

Findings

The findings demonstrated a list of key factors from different aspects impacting the adoption decision of health data standards in the subject organisations. The technological factors are complexity and compatibility of health data standards, IT infrastructure, switching costs, market uncertainties, systems integration and enhancing the use of advanced systems. The main organisational factors are the lack of adequate policies and procedures and information management plan, resistance to change, data analysis and accreditation. The core environmental factors are the lack of national regulator and data exchange plan, national healthcare system and the shortage of professionals.

Research limitations/implications

The results from the qualitative data were difficult to generalise to other populations. For example, the structure of the health sector varies from country to country as each health sector has its own characteristics that affect and are affected by national circumstances. In order to provide a more grounded theory resulting from a qualitative study, further examination by conducting quantitative studies is required. In addition, the TOE approach does not take into account the sociotechnical issues and further research is required in this area.

Practical implications

The investigation into the adoption decision of health data standards in tertiary healthcare organisations in Saudi Arabia has led to the development of a technology-organisation-environment list that contains the critical factors influencing their adoption. The research outcome has addressed the gap in knowledge of the adoption of health data standards in healthcare organisations. It also provides the decision maker, and in particular those in developing nations, with better understanding of the adoption process of those standards to better judge and to develop suitable strategy of adoption interventions.

Originality/value

Although recent studies indicated that the level of adoption of health data standards in healthcare organisations remains frustratingly low, the prior studies related to health data standards missed out on the exploration of the adoption decision of different types of health data standards in healthcare organisations and the critical factors influencing their adoption. Research on health data standards adoption based out of a developing country such as Saudi Arabia can also potentially provide several new insights on standards practices.

Details

Journal of Enterprise Information Management, vol. 29 no. 5
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 25 July 2019

S. Sarkar and S. Chandra

Recent societal interest in healthful foods has led to the development of functional dairy products that basically provide health benefits in addition to their fundamental…

Abstract

Purpose

Recent societal interest in healthful foods has led to the development of functional dairy products that basically provide health benefits in addition to their fundamental nutrients. Yoghurt being most popular fermented milk product due to its healthy image can be an excellent carrier for probiotics. Functional properties of yoghurt can be enhanced with the inclusion of functional ingredients such as probiotics and its conjugate application with prebiotics may be advantageous as it favors probiotic growth. Nutritional and medicinal value of honey coupled with presence of oligosaccharides has projected honey as a functional additive in yoghurt.

Design/methodology/approach

Attempt has been made to review the literature on the biochemical activities of yoghurt cultures and probiotics in presence of honey. Both review and research papers related to biochemical activities and functional properties of yoghurt cultures and probiotics in presence of honey and their health benefits published in diverse journals under Pub Med and Science Direct have been considered. Keywords used for data search included functional foods, yoghurt, probiotic, health benefits, honey, etc.

Findings

Functional properties of yoghurt can be further enhanced with the inclusion of probiotic cultures and honey. Honey can be safely used in association with different probiotic cultures during yoghurt manufacture for augmenting functional properties of yoghurt to extend health benefits. Honey may not be equally a suitable matrix for all yoghurt cultures or probiotic cultures.

Research limitations/implications

Reviewed literature indicated that limited research on animal or human feeding trials with honey containing yoghurt has been done. Clinical trials with honey containing yoghurt are emerging prior to its marketing as functional food.

Originality/value

Application of honey as a functional additive during the manufacture of probiotic yoghurt is suggested to extend the functional properties of normal yoghurt.

Details

Nutrition & Food Science , vol. 50 no. 1
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 19 February 2024

Ayman Abdalmajeed Alsmadi

This paper aims to delve into the factors influencing the adoption of Islamic Fintech and investigates the potential impact of Religious Orientation.

Abstract

Purpose

This paper aims to delve into the factors influencing the adoption of Islamic Fintech and investigates the potential impact of Religious Orientation.

Design/methodology/approach

The study uses a questionnaire to collect data from 291 Jordanians, using Structural Equation Model – Partial Least Squares (SEM-PLS) to evaluate the research model and test hypotheses.

Findings

The outcomes of the Smart PLS path analysis revealed that several factors significantly influence the adoption of Islamic Fintech. Notably, perceived risk, financial literacy, trust and convenience were identified as pivotal determinants in shaping individuals' decisions to adopt Islamic Fintech. Additionally, the study unveils the noteworthy role of religious orientation as a moderator, impacting the relationship between perceived risk, financial literacy, trust and convenience concerning the adoption of Islamic Fintech.

Originality/value

This study contributes fresh insights to the existing literature concerning the adoption of Islamic Fintech, enhancing the understanding of the key drivers in this domain. Furthermore, it emphasizes the practical implications of religious orientation in shaping individuals' attitudes and behaviors pertaining to Islamic Fintech adoption.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 17 no. 2
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 26 October 2018

Zulfiqar Ali Raza, Faiza Anwar, Irshad Hussain, Sharjeel Abid, Rashid Masood and Hafiz Shahzad Maqsood

This study aimed to present fabrication of novel poly(lactic acid) (PLA) mediated chitosan nanoparticles (CNPs) and their impregnation on cotton fabric for enhanced antibacterial…

Abstract

Purpose

This study aimed to present fabrication of novel poly(lactic acid) (PLA) mediated chitosan nanoparticles (CNPs) and their impregnation on cotton fabric for enhanced antibacterial and physical properties.

Design/methodology/approach

The PLA-CNPs were characterized using scanning electron microscopy, energy dispersive x-ray spectroscopy, Fourier transform infrared (FTIR) spectroscopy and zeta size analysis. The prepared PLA-CNPs were impregnated on cotton fabric via pad-dry-cure method. The finished cotton fabric was then characterized for its antibacterial activity, functional and other physical textile properties.

Findings

The spectral and optical properties demonstrate that the NPs expressed spherical morphologies with an average particle diameter of 88.02 nm. The antibacterial activity of treated fabrics ranged between 75 and 90 per cent depending on the concentration of PLA-CNPs.

Practical implications

Because of enhanced awareness and desire for ecofriendly products, the use of sustainable and functional textiles is increasing day by day. For the said purpose, industries are using different chemical treatments to achieve desired end functionality. Currently, different synthetic antibacterial agents are in practice, but they lack sustainable approach to save the environment. In this study, the researchers have developed PLA mediated CNPs for sustainable antibacterial and physical properties of treated cotton fabric.

Originality/value

To the best of the authors’ knowledge, this is first attempt to fabricate PLA-incorporated CNPs for application on cotton fabric followed by a detailed characterization.

Details

Pigment & Resin Technology, vol. 48 no. 2
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 15 August 2022

Quoc-Duy Nguyen, Thi-Dung Vu, Thuy-Trang Nguyen, Thi-Kieu-Vi Phan, Hieu-Thao Pham and Phuong-Thao Nguyen

This study aims to investigate the effect of spray drying temperature and maltodextrin addition on the contents of phenolics, flavonoids, anthocyanins and antioxidant activities…

Abstract

Purpose

This study aims to investigate the effect of spray drying temperature and maltodextrin addition on the contents of phenolics, flavonoids, anthocyanins and antioxidant activities (2,2-diphenyl-1-picrylhydrazyl [DPPH] radical scavenging activity, ferric reducing antioxidant power and reducing power) of karonda powder.

Design/methodology/approach

Over the past few decades, the demands for application of natural colorants in food production have been attracting the attention of academic research and food industry. Anthocyanins, a red pigment commonly found on plants, show high potentials in the preparation of spray-dried pigment powder. This study, therefore, was conducted using full factorial design with two factors, namely, inlet temperature (150°C and 160°C) and soluble solid concentration (10, 15 and 20°Brix) with maltodextrin as carrier to produce pigment powder from karonda, an anthocyanin-rich fruit which is native to southeast Asia.

Findings

Increasing soluble solid content from 10 to 15°Brix resulted in a 42%–57% reduction in phenolic, flavonoid and anthocyanin contents. However, when increasing the amount of maltodextrin from 15 to 20°Brix, a lower reduction (approximately 11%–19%) was observed. In samples with the same °Brix, there was no significant variation in antioxidant contents and activities, especially at high maltodextrin ratios. In addition, the reducing power of samples dried at higher temperature (160°C) was higher than that of samples dried at lower temperature. Karonda spray-dried powder showed a good positive correlation (p < 0.01) between antioxidant contents and DPPH• activity.

Originality/value

To the best of the authors’ knowledge, in this study, for the first time, the effect of spray drying conditions on the quality of karonda powder was investigated.

Details

Pigment & Resin Technology, vol. 53 no. 2
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 13 March 2017

Afshin Javadi and Seyed Amin Khatibi

The purpose of this study was to investigate the effect of a dietary probiotic on the growth performance and survival rate of Litopenaeus vannamei shrimp. Furthermore, the…

Abstract

Purpose

The purpose of this study was to investigate the effect of a dietary probiotic on the growth performance and survival rate of Litopenaeus vannamei shrimp. Furthermore, the microbial quality of shrimp was evaluated.

Design/methodology/approach

Shrimp were divided into treatment and control groups (each group containing 45 shrimp). They were fed for four weeks with a control diet alone or supplemented with a commercial probiotic (Protexin®). At the end of the trial, they were assessed for survival rate, weight gain, average daily gain and specific growth rate. Samples of tail meat were also provided aseptically from peeled shrimp for bacteriological analysis including the count of Staphylococcus aureus, enterococci, Clostridium perfringens, fecal coliform, Salmonella, Escherichia coli, Listeria monocytogenes and total bacterial count.

Findings

The growth performance of the probiotic-treated group significantly (p < 0.05) increased at the end of the experimental period. However, no significant differences were observed for the survival rate between the groups (p > 0.05). The count of C. perfringens and the total bacterial count in shrimp supplemented with the probiotic were significantly lower than those of controls (p < 0.05). The count of coliforms and S. aureus was not significantly different between the groups (p > 0.05).

Originality/value

It could be concluded that the probiotic bacteria have the potential to stimulate the growth performance of L. vannamei. They can also be used for biological control of food-borne pathogens and improve the microbial quality and safety of shrimp at the farm level.

Details

Nutrition & Food Science, vol. 47 no. 2
Type: Research Article
ISSN: 0034-6659

Keywords

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