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Article
Publication date: 10 April 2024

Weiting Wang, Yi Liao and Jiacan Li

The purpose of this study to improve the efficiency of customer acquisition and retention through the design of salary information disclosure mechanism.

Abstract

Purpose

The purpose of this study to improve the efficiency of customer acquisition and retention through the design of salary information disclosure mechanism.

Design/methodology/approach

This study develops a stylized game-theoretic model of delegating customer acquisition and retention, focusing on how firms choose delegation and wage information disclosure strategy.

Findings

The results confirm the necessity for enterprises to disclose salary information. When sales agents are risk neutral, firms should choose multi-agent (MA) delegation and disclose their wages. However, when agents are risk averse, firms may disclose the wages of acquisition agents or both agents in MA delegation, depending on the uncertainty of the retention market.

Originality/value

This paper contributes to the literature on delegation of customer acquisition and retention and demonstrates that salary disclosure can be used as a supplement to the incentive mechanism.

Details

Nankai Business Review International, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8749

Keywords

Article
Publication date: 19 April 2024

Rizwana Rasheed, Aamir Rashid and Abdul Hafaz Ngah

Due to the environmental concerns in our society, governments are moving towards green purchasing. However, public sector organizations have substantial internal problems. By…

Abstract

Purpose

Due to the environmental concerns in our society, governments are moving towards green purchasing. However, public sector organizations have substantial internal problems. By using a theory of natural resource-based view, this study aimed to analyse the influence of leadership styles and innovation capabilities on green purchasing in the public sector organizations of a developing economy.

Design/methodology/approach

Data was collected from 199 purchasing professionals of public sector organizations, and hypotheses were tested through a quantitative method using partial least square-structural equation modelling with the help of SmartPLS version 4 to validate the measurement model.

Findings

This study identified that transformational leadership and delegation style of leadership have a significant and positive effect on innovation capability and green purchasing. Similarly, innovation capability mediates the relationship between leadership styles and green purchasing. However, transformational leadership found a more substantial effect on innovation capability and green purchasing than the delegation leadership style.

Research limitations/implications

Results provide insight into the role of leadership styles in green purchasing and innovation capabilities in public sector organizations. Thus, addressing the important issues of how leadership styles and innovative capabilities (IC) can improve green culture, specifically green purchasing, to enhance ecological sustainability.

Originality/value

Results provide insight into the role of leadership styles in green purchasing and innovation capabilities in public sector organizations. Thus, it addresses how leadership styles and IC can improve green culture, specifically green purchasing, to enhance ecological sustainability.

Details

Journal of Global Operations and Strategic Sourcing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-5364

Keywords

Article
Publication date: 18 December 2023

Mustanir Hussain Wasim and Muhammad Bilal Zafar

The study aims to critically review the Shariah governance framework for Islamic banking prevailing in Pakistan and provide a comparison with Accounting and Auditing Organization…

Abstract

Purpose

The study aims to critically review the Shariah governance framework for Islamic banking prevailing in Pakistan and provide a comparison with Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).

Design/methodology/approach

It analyzes 16 circulars issued by the State Bank of Pakistan (SBP) since 2002, including three Shariah governance frameworks in 2014, 2015 and 2018. Additionally, the study compares the SBP and AAOIFI Shariah governance standards to evaluate the soundness of the SBP framework against international benchmarks.

Findings

Pakistan’s Shariah governance model is centralized, with the SBP’s Shariah board having ultimate authority. The SBP has provided a comprehensive Shariah framework, which includes among others, the criteria for the qualifications and conflict of interests of Shariah members. Both AAOIFI and SBP Shariah governance frameworks have similarities and differences in terms of the tenure of Shariah Supervisory Board (SSB) members, reporting line of SSB, number of SSB meetings, minimum experience of SSB members, primary duties of Shariah board, code of ethics and conduct for SSB and management and requirement of publication of SSB report in the annual report of Islamic banks. The frameworks differ in terms of the delegation of SSB powers, assessment and appraisal of SSB effectiveness and outsourcing of Shariah Compliance Department and Internal Shariah Audit Unit.

Practical implications

The study recommends expanding the qualification criteria for Shariah advisors to include additional degrees and qualifications, upholding stringent criteria for conflict of interests and promoting stakeholder consultation through exposure drafts.

Originality/value

To the best of the authors’ knowledge, this is the first of its kind which critically review and compare the Shariah governance framework prevailing in Pakistan.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 2 April 2024

Gabriele Suder, Bo Meng and Gao Yuning

In international business (IB), the discussion of COVID-19-related global value chain (GVC) models driving resilience has taken momentum since May 2020. The purpose of this study…

Abstract

Purpose

In international business (IB), the discussion of COVID-19-related global value chain (GVC) models driving resilience has taken momentum since May 2020. The purpose of this study is to uncover insights that the pandemic provided as a unique research opportunity, holistically, revealing the significant role of non-lead firms in GVC outcomes and resilience. This allows to extend theory as the authors critically identify impact criteria and assess interdependence and valence, thus progressing the traditional (pre-pandemic) IB view of GVC governance and orchestration.

Design/methodology/approach

This study opts for an integrative review to help create a much-needed extension of IB theory by means of a critical perspective on GVC theory. The authors examine the extant body of IB literature as the relevant stock of collective IB knowledge prompted by the COVID-19 pandemic, uncovering contributions – with a focus on the role of non-lead firms in orchestration and resilience – that allows to clarify what was not evident pre-pandemic. With this, the authors move the theory from its efficiency focus to a better recognition of the interdependencies of power and profit outcomes stemming from asymmetries of interrelationships. By design, the authors focus on the unique research period of the pandemic and orchestration complexities along the development of configurational arguments beyond simple correlations (Fiss, 2011), revealing key dependencies as key themes. The authors highlight further research avenues following Snyder (2019) that are called upon to strengthen that understanding and that helps extend theory.

Findings

This research provides a critical perspective on the application of the traditional IB views for GVC governance (designed for efficiency, cost and proximity to markets with pre-dominance for just in time), which has shifted during the pandemic to accommodate for adaptation and adjustment to resilience and just in case considerations. The holistic review reveals not only the key country- and multinational enterprise (MNE)-dependencies with residual impact determining the balance between just-in-time and just-in-case. Also, the authors advance the understanding of the (un)balance of the traditional GVC – focused on just-in-case rather than just-in-time through a lead and non-lead GVC participation and power lens yet rarely observed. The authors find that governance should not be construed as “management” such that it resolves into decisions undertaken in lead firms for execution in subordinate GVC participants. Autonomy allows to subsidiary units by MNE lead firms and/or exercised by (mainly, innovative) non-subsidiary GVC participant firms, is uncovered as a key driver in this. Greater delegation capacity appears to help provide resilience to loss in profit, with a recognition that there may be a dynamic trade-off between power and profit. In addition, the authors are able to identify correlations with innovation, demand elasticity, digital uptake, investment and other, that the authors trust will set the scene for additional research deepening and extending the findings.

Research limitations/implications

Integrative literature reviews include a problem formulation (i.e. that is limited to published topics around an emerging theme) and are hence very focused in nature and approach. This applies to this paper. Data analysis in this method is not typically using statistical methods in contrast to meta-analyses. Also, the authors limit the sample to a relatively short time period with 33 publications analysed, purposefully focusing on the most prompt and “acute” insights into GVCs during the pandemic.

Practical implications

The traditional GVC governance model is designed for efficiency, cost and proximity to markets with pre-dominance for just in time. The authors reveal dependencies that are instrumental to better understand lead and non-lead interaction and relative autonomy, with a focus on residual impact determining the balance between just-in-time and just-in-case that, if in the sought equilibrium and agile, can allow alignment with context and this resilience. This paper specifically provides practical insights and visualization that highlights stages/“ripple” effects and their impact and the questions to ask as stakeholders look for GVC resilience. This includes, int.al., firms and their role as strategic agents, prompting participants through the learnings from exogenous shock to realign their strategies, redistributed manufacturing of production across subsidiary and non-subsidiary non-lead firms, greater competition and hence power for suppliers leveraging resilience and innovation, greater understanding of localization and regionalization of production of essential supplies, interaction with governments, and of investment impacts abroad especially to secure GVC participation.

Social implications

The insights provided through this extension of theory with its literature review reveal the importance of aligning IB research into GVCs to factors that became visible through alternative or unusual settings, as they have the power to reveal the limitations of traditional views. In this case, a mainly efficiency-led, just-in-time focused GVC governance model is reviewed through the literature that emanated during the pandemic, with a critical perspective, which helped uncover and underline the complexities and evolution of GVC governance, providing fundamental support to solutioning the continuing global supply chain challenges that started as a result of the pandemic and are yet again accelerated by the Ukraine and Middle Eastern wars and its impact with, int.al., concerns over possible severe global food, labour/migration and resources crises. IB holds a social responsibility to help identify critical challenges from the disciplinary perspective and help advance resilience for social benefit.

Originality/value

This paper supports the original IB theory development by extending GVC theory into the lead – non-lead dynamics that may, under certain conditions, provide a “Resilience wall” for GVCs. The value created through insights stemming from a unique period of time for GVC is significant. It allows us thus also to pave the way to an emerging and critical research adaption looking into equilibrium, nuancing demand elasticity, better understanding trade and investment impacts along GVCs and more. By examining views on the sources of pandemic risks in a possibly unique setting, the authors offer added value from extant IB research insights by combining them, revealing the importance for GVCs to investigate not only key dependencies between the exogenous shock, i.e. context, and the impacts assessed through this literature but to further use their inherent value to create a framework for further conceptualization and extension of the traditional IB view on GVC governance. This work illustrates the urgency and importance for IB to take a timely and possibly more critical approach to the investigation of governance models that have, to date, shown some significant limitations.

Details

Critical Perspectives on International Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1742-2043

Keywords

Article
Publication date: 20 October 2023

Klavdia Markelova Evans, Ashley Salaiz and Rob Austin McKee

This paper aims to address an important question of what makes companies succeed or not in their attempt to empower employees. As this study answers this question, the arguments…

240

Abstract

Purpose

This paper aims to address an important question of what makes companies succeed or not in their attempt to empower employees. As this study answers this question, the arguments suggest that coordination is essential to creation of employee empowerment climate in organizations.

Design/methodology/approach

This is conceptual paper rooted in extensive research on both – empowerment (culture, climate and organizational structure) and coordination (formal and informal).

Findings

To help managers to be effective in their roles, this study presents four insights to creating empowerment climate. The arguments conclude that coordination provides a vessel for successful realization of empowerment. Specifically, only informal coordination (vs formal) will fully realize empowerment’s benefits. Given that the topic of empowerment is highly germane to managers in today’s context of the increasing number of employees working remotely, this work presents an important and actionable advance for managers.

Originality/value

This study represents original research that has not been published and is not currently under review at any other journal.

Details

Journal of Business Strategy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0275-6668

Keywords

Article
Publication date: 17 April 2024

Niluh Putu Dian Rosalina Handayani Narsa, Lintang Lintang Merdeka and Kadek Trisna Dwiyanti

The primary aim of this research was to investigate the mediating effect of the decision-making structure on the relationship between perceived environmental uncertainty and…

Abstract

Purpose

The primary aim of this research was to investigate the mediating effect of the decision-making structure on the relationship between perceived environmental uncertainty and hospital performance.

Design/methodology/approach

Online and manual survey questionnaires were used to collect data in this study. The target population of this study consists of all middle managers within 11 COVID-19 referral hospitals in Surabaya. A total of 189 responses were collected, however, 27 incomplete responses were excluded from the final dataset. Data was analyzed using SEM-PLS.

Findings

The study's findings indicate that decision-making structure plays a role in mediating the link between perceived environmental uncertainty and hospital performance assessed via the Balanced Scorecard, highlighting the significance of flexible decision-making processes during uncertain periods. Moreover, based on our supplementary test, respondents' demographic characteristics influence their perceptions of hospital performance.

Practical implications

Hospital administrators can consider the significance of decision-making structures in responding to environmental uncertainties like the COVID-19 pandemic. By fostering adaptable decision-making processes and empowering middle managers, hospitals may enhance their performance and resilience in challenging situations. Additionally, based on supplementary tests, it is found that differences in the perception of the three Balanced Scorecard perspectives imply that hospitals categorized as types A, B, C, and D should prioritize specific areas to improve their overall performance.

Originality/value

This research adds substantial originality and value to the existing body of knowledge by exploring the interplay between decision-making structures, environmental uncertainty, and hospital performance. It contributes to the literature by specifically focusing on the Covid-19 pandemic, a unique and unprecedented global crisis.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Open Access
Article
Publication date: 28 July 2023

Makutla Mojapelo

Democratic countries all over the world are embarking on initiatives to empower citizens through public participation. One of the tools used by countries to promote public…

Abstract

Purpose

Democratic countries all over the world are embarking on initiatives to empower citizens through public participation. One of the tools used by countries to promote public participation is the enactment and implementation of freedom of information (FOI) legislation, as it is the case with South Africa and Zimbabwe. Despite having legislation reaffirming the need for people’s right to know, practices in South Africa and Zimbabwe indicate the opposite. The purpose of this study is to explore FOI models in South Africa and Zimbabwe, with a view to recommend ways in which people’s right to know can be promoted.

Design/methodology/approach

This qualitative study used interviews to collect the data from 12 FOI experts in South Africa and Zimbabwe, who were selected through the snowball sampling technique. Data collected through interviews were supplemented by the data collected through document analysis.

Findings

The study concluded that the key role players need to make efforts to ensure that the right to know, which is associated with FOI, is being realised in both countries. FOI legislation, in both countries, is imprecise and needs to be revised to ensure effective implementation.

Originality/value

The study demonstrates that FOI is a necessary tool for people to be involved in decision-making in government. People’s rights to know can be achieved by successfully implementing FOI legislation.

Details

Records Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0956-5698

Keywords

Article
Publication date: 12 January 2024

Tami Dinh and Susan O'Leary

This study explores the evolving dynamics of participatory accountability within humanitarian contexts, where digitally connected crisis-affected populations demand better…

Abstract

Purpose

This study explores the evolving dynamics of participatory accountability within humanitarian contexts, where digitally connected crisis-affected populations demand better accountability from aid organisations, and as a result, shift traditional hierarchies and relationships between humanitarian agencies and beneficiaries.

Design/methodology/approach

This study employs a case study approach, focussing on the International Committee of the Red Cross (ICRC), to investigate how participatory accountability manifests outside formal practices and re-emerges in social media spaces. The study analyses internal organisational challenges and explores the implications of digital platforms on humanitarian practices. The authors employ Chouliaraki and Georgiou's (2015, 2019, 2022) networks of mediation, particularly intermediation and transmediation, to understand how digital expressions translate to offline contexts and reshape meanings and actions.

Findings

The study reveals that social media platforms enable beneficiaries to demand participatory accountability beyond traditional practices, democratising humanitarian response and challenging power structures. These effects are multifaceted, introducing enhanced democratic and inclusive humanitarian aid as well as new vulnerabilities. Digital intermediaries and gatekeepers play pivotal roles in curating and disseminating crisis-affected voices, which, when transmediated, result in nuanced meanings and understandings. Positive effects include capturing the potential of digital networks for democratic aid, while negative effects give rise to moral responsibilities, necessitating proactive measures from the ICRC.

Originality/value

This study contributes to the literature by highlighting the impact of digital technology, particularly social media, on participatory accountability. It expands the understanding of the evolving landscape of accountability within the humanitarian sector and offers critical insights into the complexities and dual purposes of participatory accountability in contexts of resistance. Employing Chouliaraki and Georgiou's networks of mediation adds depth to the understanding of digital technology's role in shaping participatory practices and introduces the concept of transmediation as a bridge between digital expressions and tangible actions.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 16 May 2023

John Kwaku Amoh, Kenneth Ofori-Boateng, Randolph Nsor-Ambala and Ebenezer Bugri Anarfo

This study explored the tax evasion and corruption–economic development nexus in Ghana and the moderating role of institutional quality in this relationship.

Abstract

Purpose

This study explored the tax evasion and corruption–economic development nexus in Ghana and the moderating role of institutional quality in this relationship.

Design/methodology/approach

To achieve this objective, this study employed the structural equation modelling (SEM) strategy and maximum likelihood (ML) estimation method on selected quarterised data from 1996 to 2020.

Findings

The study found that tax evasion has a positive impact on GDP per capita and urbanisation but a negative impact on the Economic Freedom of the World Index (EFWI). The study revealed that corruption has a positive relationship with GDP per capita but relates with EFWI inversely. Finally, the study found that institutional quality moderates the nexus between tax evasion and corruption and economic development.

Social implications

The findings imply that the quality of state institutions has a significant impact on the government's ability to control tax evasion and corruption in order to drive economic development.

Originality/value

One novelty of the study is the examination of the combined effects of tax evasion and corruption as exogenous variables in a single econometric model. Again, to moderate the multivariate relationships of the study, the principal component analysis (PCA) was used to create an institutional quality index. The study recommends that policymakers implement comprehensive tax evasion and corruption reduction strategies simultaneously in order to increase tax revenues for economic development and SDGs achievement.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 14 February 2023

Emmanuel David Gonzalez Armenta

The aim is to expose the lack of recognition of archaeological sites as a symbolic identity and cultural integrator, showcasing how a deconstructed ideal of public policies and…

Abstract

Purpose

The aim is to expose the lack of recognition of archaeological sites as a symbolic identity and cultural integrator, showcasing how a deconstructed ideal of public policies and social practices resulted from mismanagement in the processes of safeguarding the historical culture of the sites. It is intended to highlight this discrepancy as to raise awareness on the equivocal direction these complications are heading to and to stress the advocacy for knowledge dissemination government sectors should aim on promoting.

Design/methodology/approach

The article draws substantively on the analysis of case studies at state and national level. The archaeological cultural value interpretation is supported by the analysis of historical records such as exploration logs, government organizations’ workbooks, norms and regulations of archaeological conservation and literature review. The current deconstructed cultural value of archaeological sites is interpreted given trends of promotion of archaeological heritage, which ultimately resulted in a misconception of origins.

Findings

The subsequent analysis shows that present-day political and social activities on archaeological sites are predisposed by a mismanagement of cultural promotion. The preference for activities that differ from indigenous traditions, commercialization of culture and urban growth have diverged the ideal of culture integration and knowledge dissemination these sites were rescued for, leading to the ignorance of the population towards their cultural value. This phenomenon demonstrates that archaeology in Morelos is currently submerged in a misconception of origins.

Originality/value

The article aims to expose an array of references to issues of the usefulness of archaeological heritage for political and economic purposes as a referent for future studies.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

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