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Article
Publication date: 12 February 2024

Zeeshan Mahmood, Zlatinka N. Blaber and Majid Khan

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Abstract

Purpose

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Design/methodology/approach

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

Findings

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

Practical implications

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Social implications

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Originality/value

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 10 July 2024

Masoodul Hassan, Zeeshan Mahmood and Infal Khakwani

Although much research has examined sustainable consumption, one key factor that has been rediscovered is religion. This study aims to include religiosity as a background variable…

Abstract

Purpose

Although much research has examined sustainable consumption, one key factor that has been rediscovered is religion. This study aims to include religiosity as a background variable to extend the theory of planned behavior in measuring the Pakistani youth’s green purchase intentions (GPI) and green purchase behavior (GPB) of energy-efficient home appliances.

Design/methodology/approach

Built on a positivist research philosophy and a deductive approach of a quantitative design, a convenience sample of 317 participants was approached via online forms. Partial least squares structural equation modeling was used to analyze both the measurement model and the structural model.

Findings

The results suggest that religiosity impacts consumers’ beliefs to maintain control over green behavior and perceived behavioral control (PBC), followed by sustainable attitudes (SA), beliefs that significant others endorse green behavior subjective norms (SN) and GPI. Besides, PBC, SN and SA impact GPI. Furthermore, GPI and PBC impact GPB. Finally, PBC, SN and SA mediate the religiosity and GPI link. However, the moderation effect of PBC on the link of GPI with GPB was not supported.

Research limitations/implications

The model developed is specific to the Muslim population in Pakistan. Therefore, the model might only be able to be generalized to nations that have a similar culture to the Muslims in Pakistan or in other developing countries.

Originality/value

The current research advances the knowledge on the 2030 Agenda for sustainable development goal (SDGs) (Goal-12) by clarifying the mechanisms whereby religiosity impacts factors of sustainable consumption including SA, PBC and SN.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 13 February 2023

Zubair Ahmad and Zeeshan Mahmood

This study seeks to deepen the understanding of the political process underlying the establishment and evolution of corporate governance (CG) regulations in a developing country.

Abstract

Purpose

This study seeks to deepen the understanding of the political process underlying the establishment and evolution of corporate governance (CG) regulations in a developing country.

Design/methodology/approach

Drawing on regulatory space concept (Hancher and Moran, 1989) and Oliver's (1991) typology of strategic responses, the authors identify which actor participated in and benefitted from the establishment of a new transnational CG regulation in Pakistan. Data were collected through interviews and from the published secondary sources.

Findings

The findings highlighted regulations are being influenced and shaped up by the political process of negotiation, bargaining, manipulation and domination between powerful and resourceful actors in a given regulatory space. National regulators and regulatees can be indeed fervent opponents to the transnational regulations when it comes to protecting their well-rooted national interests.

Originality/value

This study contributes to the accounting literature by illustrating political processes through which internationally recognised CG practices are resisted, negotiated and implemented in the developing countries. The regulator must pay attention that the outcome of the regulatory change process is the result of carefully crafted and conscious strategies of actors in the regulatory space.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 2 December 2020

Zeeshan Mahmood and Shahzad Uddin

This paper aims to deepen the understanding of logics and practice variation in sustainability reporting in an emerging field.

2986

Abstract

Purpose

This paper aims to deepen the understanding of logics and practice variation in sustainability reporting in an emerging field.

Design/methodology/approach

This paper adopts the institutional logics perspective and its conceptualization of society as an inter-institutional system as a theoretical lens to understand reasons for the presence of and variation in sustainability reporting. The empirical findings are based on analysis of 28 semi-structured interviews with significant social actors, and extensive documentary evidence focusing on eight companies pioneering sustainability reporting in Pakistan.

Findings

This paper confirms the presence of multiple co-existing logics in sustainability practices and lack of a dominant logic. Sustainability reporting practices are underpinned by a combination of market and corporate (business logics), state (regulatory logics), professional (transparency logics) and community (responsibility logics) institutional orders. It is argued that institutional heterogeneity (variations in logics) drives the diversity of motivations for and variations in sustainability reporting practices.

Research limitations/implications

The paper offers a deeper theoretical explanation of how various logics dominate sustainability reporting in a field where the institutionalization of practice is in its infancy.

Practical implications

Understanding the conditions that influence the logics of corporate decision-makers will provide new insights into what motivates firms to engage in sustainability reporting. A broader understanding of sustainability reporting in emerging fields will foster its intended use to increase transparency, accountability and sustainability performance.

Originality/value

This paper contributes to relatively scarce but growing empirical research on emerging fields. Its major contribution lies in its focus on how multiple and conflicting institutional logics are instantiated at the organizational level, leading to wide practice variations, especially in an emerging field. In doing so, it advances the institutional logics debate on practice variations within the accounting literature.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 10 March 2022

Masoodul Hassan, Zeeshan Mahmood, Saleem Janjua and Numra Asif

This paper aims to examine the impact of various economic, social and environmental issues on the sustainable development of Pakistan, both directly and indirectly through the…

Abstract

Purpose

This paper aims to examine the impact of various economic, social and environmental issues on the sustainable development of Pakistan, both directly and indirectly through the sustainability dimensions of China–Pakistan Economic Corridor (CPEC), a multi-billion-dollar megaproject.

Design/methodology/approach

Using a quantitative (deductive) methodological approach, data were collected using a strategy of an online questionnaire survey from diverse stakeholders of CPEC in Pakistan. Partial least squares-based structural equation modeling technique was used to test the relationship between observed and latent variables.

Findings

The results confirmed the positive impact of various economic, social and environmental issues on the sustainable development of Pakistan directly and indirectly through the partial mediation of sustainability dimensions of CPEC.

Practical implications

Sustainability perceptions of stakeholders about CPEC and its relationship with sustainable development are critical issues for governments and policymakers. This paper suggest how economic, social and environmental dimensions of CPEC can enhance the positive perception which is necessary for stakeholder involvement and support for megaprojects such as CPEC.

Originality/value

This study evaluated the megaprojects of CPEC from a sustainability perspective through stakeholders’ perceptions by proposing and testing a parsimonious research model that has never been examined in the existing literature.

Details

Journal of Chinese Economic and Foreign Trade Studies, vol. 15 no. 2
Type: Research Article
ISSN: 1754-4408

Keywords

Article
Publication date: 16 March 2020

Aaqib Majeed, Noorul Amin, A. Zeeshan, R. Ellahi, Sadiq M. Sait and K. Vafai

The purpose of this study is to examine the impact of activation energy with binary chemical reaction for unsteady flow on permeable stretching surface.

Abstract

Purpose

The purpose of this study is to examine the impact of activation energy with binary chemical reaction for unsteady flow on permeable stretching surface.

Design/methodology/approach

The simultaneous effects of multiple slip and magneto-hydrodynamic effects at the boundary are taken into account. The thermal buoyancy parameter and thermal radiation are included in both energy and momentum equations, while expression of activation energy is considered in concentration equation. Three-stage Lobatto IIIa finite difference collocation technique with bvp4c MATLAB package is used to obtained numerical results.

Findings

The influence of key elements (Schmidt number, buoyancy force ratio factor, factor of radiation, magnetic element, unsteadiness factor, suction/injection parameter, Prandtl number, activation energy, chemical reaction rate parameter, heat source and sink parameters, velocity, thermal and concentration slips, porosity parameter and temperature difference parameter) on velocity, temperature and concentration profiles are illustrated pictorially. A detailed discussion is presented to see how the graphical aspects justify the physical prospect.

Originality/value

In the best of author’s knowledge, this work is yet not available in existing literature.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 30 no. 11
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 9 January 2024

Syed Aarij Hasan, Afshan Naseem, Muzamil Mahmood, Zunaira Sajjad and Muhammad Zeeshan Mirza

Supervisor phubbing is an increasingly common behavior depicted by supervisors despite the significance of supervisor–subordinate interactions. This study explores the impact of…

Abstract

Purpose

Supervisor phubbing is an increasingly common behavior depicted by supervisors despite the significance of supervisor–subordinate interactions. This study explores the impact of this behavior on workplace incivility and workplace presenteeism and analyzes the mediating role of self-esteem and the moderating role of power distance.

Design/methodology/approach

Data were collected from employees belonging to IT sector. The research was cross-sectional in nature and the data were collected using a structured questionnaire.

Findings

The findings indicate a significant impact of supervisor phubbing on self-esteem, workplace incivility and workplace presenteeism. Additionally, results reveal the mediating role of self-esteem between supervisor phubbing and workplace presenteeism. However, the moderating effect of power distance on the relationship between supervisor phubbing and self-esteem was not supported.

Originality/value

The research contributes to the existing literature and theory, especially in the area of supervisor phubbing and communications management. The study suggests a need for comprehensive approach that involves both organizational policies and individual behavior change.

Details

Journal of Management Development, vol. 43 no. 1
Type: Research Article
ISSN: 0262-1711

Keywords

Article
Publication date: 5 April 2021

Syeda Hina Batool, Ata ur Rehman and Imran Sulehri

The present study focused on information literacy education through a unique research lens, i.e. the Delphi process in developing countries. The primary aim of the study is to…

Abstract

Purpose

The present study focused on information literacy education through a unique research lens, i.e. the Delphi process in developing countries. The primary aim of the study is to formulate an information literacy framework for higher education.

Design/methodology/approach

In total 13 experts from the field, including academicians and practitioners, were invited to build consensus on the components of an information literacy curriculum for library and information sciences or management postgraduate students.

Findings

The Delphi process was completed in three reasonable rounds to build consensus on eight information literacy course units, including computer, research, critical, information, domain-specific knowledge and copyright literacies in line with learning and communication skills. The panelists considered computer, research and critical literacies as the most significant components of an information literacy curriculum for postgraduates.

Practical implications

The proposed framework of information literacy curriculum may have considerable implications for educators, practitioners and researchers.

Originality/value

The study is unique as it focuses on developing a contextual and comprehensive information literacy education framework for information professionals.

Details

Library Hi Tech, vol. 40 no. 6
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 18 March 2022

Francisca Omama Koranteng, Faisal Iddris, Gabriel Dwomoh and Courage Simon Kofi Dogbe

This study explored the moderating role of organizational culture in the relationship between organizational leadership and organizational culture in the banking sector.

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Abstract

Purpose

This study explored the moderating role of organizational culture in the relationship between organizational leadership and organizational culture in the banking sector.

Design/methodology/approach

The sample comprised of 331 full-time bank employees in the Ashanti region of Ghana. The reliability and validity of the data was tested using confirmatory factor analysis, with structural equation modeling as the main means of analysis, run using Amos (V23) in the data analysis.

Findings

The study concluded that all four leadership styles (transformational, transactional, servant and sustainable leadership styles) had a positive effect on banks' efficiency. Organizational culture also had a direct positive effect on banks' efficiency in Ghana. The study concludes that organizational culture positively moderated the relationship between organizational leadership and organizational efficiency in the banking industry. This implies organizational culture strengthens the relationship between organizational leadership and organizational efficiency in the banking industry.

Research limitations/implications

– A limitation of this study was to consider organizational culture as a composite variable, instead of considering the effects of the individual dimensions (clan culture, adhocracy culture, hierarchy culture and market culture). Although using the composite variable was not theoretically wrong, each of the four dimensions had unique characteristics and may influence organizational outcomes differently, and should have been considered.

Practical implications

To achieve strategic organizational outcomes, leaders are to comprehend the various leaderships styles and how they could be transformed to influence organizational outcomes.

Originality/value

Past studies have paid limited attention to the interaction between organizational leadership and organizational culture, and how this affects organizational efficiency.

Details

Evidence-based HRM: a Global Forum for Empirical Scholarship, vol. 10 no. 3
Type: Research Article
ISSN: 2049-3983

Keywords

Article
Publication date: 6 August 2019

Muhammad Waqas, Muhammad Mudassar Gulzar, Zeeshan Asghar, Z. Ali, Waqar Azeem Khan and Abdul Sattar Dogonchi

The purpose of this study is to elaborate mixed convection impact in stratified nanofluid flow by convectively heated moving surface. Rheological relations of second-grade fluid…

Abstract

Purpose

The purpose of this study is to elaborate mixed convection impact in stratified nanofluid flow by convectively heated moving surface. Rheological relations of second-grade fluid are used for formulation. Magnetic field, heat absorption/generation and convective conditions are considered for modeling.

Design/methodology/approach

Convergent solutions are achieved using homotopy procedure.

Findings

The authors found opposing behavior for radiation and thermal stratification variables against thermal field.

Originality/value

No such analysis has yet been reported.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 29 no. 8
Type: Research Article
ISSN: 0961-5539

Keywords

1 – 10 of 34