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1 – 10 of 292Usman Abbas and Shehu Usman Hassan
This paper aims to examine the influence of procurement physiognomies on the creative accounting (CA) of listed health-care firms in Nigeria from 2016 to 2020.
Abstract
Purpose
This paper aims to examine the influence of procurement physiognomies on the creative accounting (CA) of listed health-care firms in Nigeria from 2016 to 2020.
Design/methodology/approach
This paper used positivist paradigm. Annual reports and accounts, questionnaire and e-mails were used to obtained and extract quantitative data. The data were analyzed using OLS regression.
Findings
The study found that, procurement planning, e-procurement and procurement legislation compliance possessed negative weighty consequence on CA of quoted Nigerian health-care corporations while outsourcing, procurement staff competency and strategic supplier partnership possess positive substantial impact on the firms’ CA. The article concluded that procurement physiognomies play an important role in managing CA of health-care firms.
Research limitations/implications
This study findings are only applicable to listed health-care firms in Nigeria. It only used six procurement attributes. The research implication is that researchers are to use the findings in conducting further studies on procurement physiognomies and CA to help in coming up with ways of curbing irregularities in the organizations.
Practical implications
The health-care firms are to use the findings to come up with policies that ensure malpractices in procurement are curbed and CA is minimized to its barest level. Its societal implication is that the public is to use the findings in changing societal attitudes toward earnings manipulation.
Social implications
Its societal implication is that the public is to use the findings in changing societal attitudes toward earnings manipulation.
Originality/value
To the best of the authors’ knowledge, this article is the first to evaluate the influence of procurement physiognomies on CA in Nigerian-listed health-care companies. Many researchers neglect how procurement is used to carry out a lot of CA and this study focuses on a mechanism for curtailing corruption.
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Fabiola Sfodera, Lisa Nicole Cain and Alessio Di Leo
This study examines the role of technology as a driver of sustainable tourism perceptions among Generation Z.
Abstract
Purpose
This study examines the role of technology as a driver of sustainable tourism perceptions among Generation Z.
Design/methodology/approach
The work considers the perspective of locals in Pakistan and uses a multi-method, multiphase embedded research design approach.
Findings
The research findings demonstrated that technology has a positive correlation with the environmental, socio-cultural and economic dimensions of sustainable tourism perception among Generation Z. Therefore, technology could be considered a dimension of sustainable tourism perception for locals, but perceptions differ significantly depending on the size of the city of the participant. The results of the experimental design phase that utilized picture stimuli demonstrated a linear relationship between technology and sustainability and enhanced their definition and implementation for developing countries.
Originality/value
This research diverges from most past research on these topics by focusing on Generation Z, for whom digital media and technology play a crucial role and for whom these technologies are positively correlated with sustainability and its overall perception. Implications for policies and practices for emerging country governments are provided.
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This study aims to examine the short- and long-term equilibrium relationship between All share price index (ASPI), macroeconomic variables and the economic crisis in Sri Lanka.
Abstract
Purpose
This study aims to examine the short- and long-term equilibrium relationship between All share price index (ASPI), macroeconomic variables and the economic crisis in Sri Lanka.
Design/methodology/approach
Monthly time series data for inflation (CPI), industrial production (IP), an exchange rate (EX), an interest rate (TB), short-term interest rate (CD) and economic crisis were used from 2010 to 2021. The ADF test, the bound testing approach, the CUSUM test and the CUSUMQ test were used in this study.
Findings
The findings show a long-run stable relationship between stock price, macroeconomic variables and political crisis (i.e., CPI, IP, ER, TB, CD and economic crisis). The results of the Johansen cointegration test suggest that there is at least one cointegrating equation, indicating that there is a long-run equilibrium relationship between macroeconomic variables and stock prices in Sri Lanka.
Research limitations/implications
The vector error correction estimates show that the coefficient of the error correction term is significant with a negative sign, indicating that a long-run dynamic relationship exists between macroeconomic variables and stock prices. In the short term, economic crisis has had a big effect on stock prices suggesting that Sri Lanka’s domestic financial markets are linked to the stability of the country.
Originality/value
This research establishes the links between stock returns, macroeconomic variables and economic crisis. So far, research has been unable to establish the empirical nature of such links. The authors believe that this paper fills that gap.
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Md Sajjad Hosain and Abdullah Mohammad Ahshanul Mamun
This study intends to explore the connection between Facebook-based social media marketing (FSMM) and Facebook-based online purchase order (FOPO) for 20 popular online fashion…
Abstract
Purpose
This study intends to explore the connection between Facebook-based social media marketing (FSMM) and Facebook-based online purchase order (FOPO) for 20 popular online fashion retail brands across three South Asian countries: India, Pakistan and Bangladesh. FSMM was further divided into four components: Perceived trust (PT), Perceived informativeness (PInf), Perceived interactivity (PInt) and Perceived benefit (PB).
Design/methodology/approach
The authors selected 20 popular Facebook-based online fashion brands involved in clothing and fashion accessories businesses in those three countries. Later, the authors purposively selected 114 region-based Facebook page administrators (admins) responsible for operating those brands' Facebook pages and taking Facebook-based online orders. The authors collected primary data from those admins as respondents through a structured survey instrument. The authors applied SPSS 25 for descriptive analysis and a covariance-based structural equation modeling (CB-SEM) (through AMOS 25) for testing the hypothesized relations.
Findings
Based on the valid responses and application of proper statistical measures, it was revealed that three FSMM components: PT, PInf and PB have significant positive relationships with FOPO, while PInt has an insignificant relationship with FOPO.
Originality/value
South Asia is a growing business hub and the largest consumer market in terms of population. This study was conducted to identify the relationship between FSMM and FOPO in the three most prominent South Asian countries. As the first study was undertaken ever on customer perceptions of FSMM in a multi-country South Asian context, this paper is expected to be helpful for academics in conducting further empirical investigations on Facebook-based marketing as well as practitioners and policymakers in formulating and implementing Facebook-based marketing strategies.
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Mohammad Rifat Rahman, Md. Mufidur Rahman and Roksana Akter
This study aims to investigate the interplay between renewable energy development, unemployment and GDP growth within Bangladesh, India, Pakistan and Sri Lanka. The research…
Abstract
Purpose
This study aims to investigate the interplay between renewable energy development, unemployment and GDP growth within Bangladesh, India, Pakistan and Sri Lanka. The research underscores the significant role of renewable energy plays in stimulating economic growth and mitigating unemployment, offering crucial policy insights for sustainable growth in South Asia.
Design/methodology/approach
Utilizing the autoregressive distributive lag (ARDL) framework and Toda Yamamoto causality through the vector autoregressive (VAR) approach, the study analyzes the long-term and short-term impacts of these variables from 1990 to 2019.
Findings
This study reveals a significant co-integration among renewable energy consumption, unemployment and GDP growth in selected South Asian countries. The long-term estimation shows renewable energy consumption influences negatively economic progression in Bangladesh, with no notable correlation with unemployment. In contrast, Sri Lanka demonstrates an optimal relationship among all the variables. Short-run assessments reveal a significant positive relationship between renewable energy consumption and economic growth in India, while an inverse relationship is evident in Pakistan. Moreover, the relationship between unemployment and economic progression, the result shows a negative and significant relationship in India and Sri Lanka.
Research limitations/implications
The study emphasizes the need for policy development concerning renewable energy development, unemployment reduction and sustainable economic growth in South Asia. While limitations exist, future research can expand upon this work by incorporating varied data, additional countries or alternative modeling techniques.
Originality/value
This research offers a unique exploration into the multidimensional impacts of renewable energy consumption, unemployment and economic growth in the South Asian context, an area previously unexplored in such depth.
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Robert Braun, Anne Loeber, Malene Vinther Christensen, Joshua Cohen, Elisabeth Frankus, Erich Griessler, Helmut Hönigmayer and Johannes Starkbaum
This study aims to discuss science governance in Europe and the network of associated nonprofit institutions. The authors posit that this network, which comprises both (partial…
Abstract
Purpose
This study aims to discuss science governance in Europe and the network of associated nonprofit institutions. The authors posit that this network, which comprises both (partial) learning organizations and non-learning organizations, has been observed to postpone taking up “responsibility” as an issue in science governance and funding decisions.
Design/methodology/approach
This paper discusses the challenge of learning and policy implementation within the European science governance system. By exploring how learning on responsible innovation (RI) in this governance system can be provoked, it addresses the question how Senge’s insights in organizational learning can clarify discourses on and practices of RI and responsibility in research. This study explores the potential of a new organizational form, that of Social Labs, to support learning on Responsible Research and Innovation (RRI) in standing governance organizations.
Findings
This study concludes that Social Labs are a suitable format for enacting the five disciplines as identified by Senge, and a Social Lab may turn into a learning organization, be it a temporary one. Responsibility in research and innovation is conducive for learning in the setting of a Social Lab, and Social Labs act as intermediary organizations, which not merely pass on information among actors but also actively give substantive shape to what they convey from a practice-informed, normative orientation.
Research limitations/implications
This empirical work on RRI-oriented Social Labs therefore suggests that Social Lab–oriented temporary, intermediary learning organizations present a promising form for implementing complex normative policies in a networked, nonhierarchical governance setting.
Practical implications
Based on this research funding and governance organizations in research, policy-makers in other domains may take up and create such intermediary organizations to aid learning in (science) governance.
Social implications
This research suggests that RRI-oriented Social Labs present a promising form for implementing complex normative policies, thus integrate learning on and by responsible practices in various governance settings.
Originality/value
European science governance is characterized by a network of partial Learning Organization (LOs) and Non-Learning Organization (nLOs) who postpone decision-making on topics around “responsibility” and “solving societal challenges” or delegate authority to reviewers and individual actors, filtering possibilities for collaborative transformation toward RRI. social lab (SLs) are spaces that can address social problems or social challenges in an open, action-oriented and creative manner. As such, they may function as temporary, intermediary LOs bringing together diverse actors from a specific context to work on and learn about issues of science and society where standing organizations avoid doing so. Taken together, SLs may offer temporary organizational structures and spaces to move beyond top-down exercise of power or lack of real change to more open, deliberative and creative forms of sociopolitical coordination between multiple actors cutting across realms of state, practitioners of research and innovation and civil society. By taking the role of temporary LOs, they may support existing research and innovation organizations and research governance to become more flexible and adaptive.
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Richard Jaffu and Ismail Abdi Changalima
Human resource development (HRD) has been considered in enhancing organisational operations as human resources are vital for organisational performance. This study aims to examine…
Abstract
Purpose
Human resource development (HRD) has been considered in enhancing organisational operations as human resources are vital for organisational performance. This study aims to examine the role of HRD on the effectiveness of public procurement in Tanzania.
Design/methodology/approach
This study employed a cross-sectional research design under which data was collected from 168 procurement professionals in Dodoma city, Tanzania. Structural equation modelling (SEM) was employed to analyse the collected data and examine the structural relationships between HRD and the effectiveness of public procurement in Tanzania.
Findings
The findings revealed that all the variables of human resource development; career development, training and performance appraisal, are statistically significant and positively related to the effectiveness of public procurement. Therefore, the findings reveal that career development, training and performance appraisal as HRD practices play an important role in enhancing the effectiveness of public procurement in the surveyed public procuring organisations in Tanzania.
Research limitations/implications
This current study divides HRD into three main practices: career development, training and performance appraisal. This limits the study's applicability to other HRD practices that organisations may institutionalize to public procurement professionals who work in various public organisations in Tanzania.
Originality/value
This paper integrates the concept of HRD and public procurement effectiveness. Therefore, the study adds value to the literature on human resource management and public procurement management.
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This research aims to investigate the symbiotic relationship between work and family life among doctors in India, with a focus on work–family…
Abstract
Purpose
This research aims to investigate the symbiotic relationship between work and family life among doctors in India, with a focus on work–family enrichment (WFE) as a positive interplay. The study seeks to examine the impact of two aspects of WFE, namely, work-to-family enrichment (WTFE) and family-to-work enrichment (FTWE) on job satisfaction (JS) and life satisfaction (LS), while exploring the mediating role of self-efficacy (SE).
Design/methodology/approach
The research employs a comprehensive survey to gather data from Indian doctors. The survey includes measures of WTFE, FTWE, JS, LS and SE. Structural equation modeling (SEM) was employed to examine the proposed connections among the research constructs, using IBM AMOS v.23.
Findings
The findings reveal that WTFE significantly impacts both JS and LS. However, FTWE does not show a direct influence on JS, though it does positively impact LS. SE plays a noteworthy role, having a strong direct influence on both job and life satisfaction. In terms of indirect influence, WTFE impacts job and life satisfaction through the mechanism of SE. Nevertheless, no significant indirect effect was found between FTWE and both types of satisfaction through SE.
Originality/value
This research presents several original contributions to the study of work–life balance among healthcare professionals. Firstly, its unique geographic focus on North India distinguishes it from existing literature, offering fresh insights into the experiences of doctors in this region. Moreover, the study's multifaceted examination of WFE, SE, JS, and LS introduces a comprehensive perspective seldom seen in current research.
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Jayne Bryant, James Ayers and Merlina Missimer
Transformative learning and leadership are key leverage points for supporting society’s transition towards sustainability. The purpose of this study was to identify the outcomes…
Abstract
Purpose
Transformative learning and leadership are key leverage points for supporting society’s transition towards sustainability. The purpose of this study was to identify the outcomes of transformational learning within an international sustainability leadership master’s program in Sweden. The study also prototypes a typology for transformative learning (TTL) in the context of sustainability leadership education.
Design/methodology/approach
Alumni spanning 15 cohorts provided answers to a survey, and the responses were used to identify the outcomes of the program. Graduates were asked to describe what transformed for them through the program. Empirical data was coded prototyping the use of the TTL in sustainability education context.
Findings
Graduates of the Master’s in Strategic Leadership towards Sustainability program, described transformation with regards to their Self-in-relation to Others and the World, their Self-knowledge, sense of Empowerment/Responsibility; their Worldview became More Comprehensive or Complex, and they gained New Awareness/New Understandings which transformed their Worldview. Many described transformations in their general Ways of Being in the world. Findings suggest the TTL learning as a good basis for analysis in the education for sustainable development (ESD) context. Suggestions for the TTL include further development of the process that articulates the relational, interdependent and perhaps a priori relationships between elements that transform.
Research limitations/implications
This study presents the outcomes of transformational learning within an international sustainability leadership master’s program. It prototypes the use of a TTL within the ESD context using empirical data. This combination provides practical insights to a dynamic, often theoretical and hard to articulate process.
Originality/value
This study presents the outcomes of transformational learning within an international sustainability leadership master’s program. It prototypes the use of a TTL in the ESD context and assesses the outcomes of a sustainability leadership program using empirical data. This combination provides practical insights to a dynamic, often theoretical and hard to articulate process.
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Syed Ali Raza, Komal Akram Khan and Bushra Qamar
The research analyzes the influence of three environmental triggers, i.e. awareness, concern and knowledge on environmental attachment and green motivation that affect tourists'…
Abstract
Purpose
The research analyzes the influence of three environmental triggers, i.e. awareness, concern and knowledge on environmental attachment and green motivation that affect tourists' pro-environmental behavior in the Pakistan’s tourism industry. Furthermore, this study has analyzed the moderating role of moral obligation concerning environmental attachment and green motivation on tourists' pro-environmental behavior.
Design/methodology/approach
Data were gathered via a structured questionnaire by 237 local (domestic) tourists of Pakistan. Furthermore, the data were examined by employing SmartPLS.
Findings
Findings demonstrate that all three environmental triggers have a positive and significant relationship with environmental attachment and green motivation. Accordingly, environmental attachment and green motivation promote tourists' pro-environmental behavior. Furthermore, the moderating role of moral obligations has also been incorporated in the study. The finding reveals a strong and positive relationship among environmental attachment and tourists' pro-environmental behaviors during high moral obligations. In contrast, moral obligations do not moderate association between green motivation and tourists' pro-environmental behavior. Therefore, competent authorities should facilitate tourists to adopt environmentally friendly practices; which will ultimately promote pro-environmental behavior.
Originality/value
This study provides useful insights regarding the role of tourism in fostering environmental attachment and green motivation that sequentially influence tourist pro-environmental behavior. Secondly, this research has employed moral obligations as a moderator to identify the changes in tourists’ pro-environmental behavior based on individuals' ethical considerations. Hence, the study provides an in-depth insight into tourists' behavior. Lastly, the present research offers effective strategies for the tourism sector and other competent authorities to increase green activities that can embed the importance of the environment among individuals.
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