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Article
Publication date: 28 November 2023

Sirajo Aliyu, Ahmed Rufa′i Mohammad and Norazlina Abd. Wahab

This study aims to empirically investigate the impact of oil prices, political instability and changes in stability on the bank diversification of the two types of banking systems…

Abstract

Purpose

This study aims to empirically investigate the impact of oil prices, political instability and changes in stability on the bank diversification of the two types of banking systems in the Middle East and North African (MENA) countries.

Design/methodology/approach

The study uses bank diversification, stability measurement of probability of default and Zscore by adopting the generalised method of moment for the data between 2007 and 2021. The authors estimate short- and long-run dynamic panel analysis and a robustness test.

Findings

The findings reveal that Islamic banks are slightly lower in diversification and stability than conventional peers in the region. Diversification increases with a positive increase in GDP growth, law and order, political stability, bank size, asset quality, oil price, return on equity, profitability and change in banking asset-based stability. The authors found consistency in the two stability measurements in both short- and long-run situations.

Practical implications

Despite the change in banking stability and economic growth and oil prices improved diversification, banks in the region are not diversifying during the crisis period and political instability. Therefore, policymakers should improve mechanisms to monitor the crisis and political unrest to avoid the systemic risk that adversely affects the system through macro-financial linkages in the region.

Originality/value

This study uses change dual stability measurements and oil prices to predict MENA region bank diversification. The authors extended the banking literature by estimating the relationship between crisis periods, political and banking stability, oil prices and other institutional indicators of banking diversification. This study uncovers the effect of the global crisis period on banking diversification and the impact of banking stability changes and validates the models through robustness tests.

Details

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

Keywords

Open Access
Article
Publication date: 24 January 2024

Teresa Schwendtner, Sarah Amsl, Christoph Teller and Steve Wood

Different age groups display different shopping patterns in terms of how and where consumers buy products. During times of crisis, such behavioural differences become even more…

Abstract

Purpose

Different age groups display different shopping patterns in terms of how and where consumers buy products. During times of crisis, such behavioural differences become even more striking yet remain under-researched with respect to elderly consumers. This paper investigates the impact of age on retail-related behavioural changes and behavioural stability of elderly shoppers (in comparison to younger consumers) during a crisis.

Design/methodology/approach

The authors surveyed 643 Austrian consumers to assess the impact of perceived threat on behavioural change and the moderating effect of age groups. Based on findings from this survey, they subsequently conducted 51 semi-structured interviews to understand the causes of behavioural change and behavioural stability during a crisis.

Findings

Elderly shoppers display more stable shopping behaviour during a crisis compared to younger consumers, which is influenced by perceived threat related to the crisis. Such findings indicate that elderly shoppers reinforce their learnt and embedded shopping patterns. The causes of change and stability in behaviour include environmental and inter-personal factors.

Originality/value

Through the lens of social cognitive theory, protection motivation theory and dual process theory, this research contributes to an improved understanding of changes in shopping behaviour of elderly consumers, its antecedents and consequences during a time of crisis. The authors reveal reasons that lead to behavioural stability, hence the absence of change, in terms of shopping during a crisis. They further outline implications for retailers that might wish to better respond to shopping behaviours of the elderly.

Details

International Journal of Retail & Distribution Management, vol. 52 no. 13
Type: Research Article
ISSN: 0959-0552

Keywords

Article
Publication date: 2 April 2024

Hongmei Qi, Kailin Yang, Sibin Wu and Joo Jung

Research on strategic alliances is concerned with two issues: continuation and reconfiguration. Building on prior research that examines the two issues separately, the paper…

Abstract

Purpose

Research on strategic alliances is concerned with two issues: continuation and reconfiguration. Building on prior research that examines the two issues separately, the paper studies them simultaneously. This paper aims to investigate how strategic alliances may exert the synergetic effect between dynamics and stability as well as to discuss the dynamic evolution process and influence factors of strategic alliances.

Design/methodology/approach

This paper describes the construction of a two-party evolutionary game model of alliance and partners. The model is used to analyze the evolution process of synergetic mechanism to determine when to terminate and when to continue with a partnership. Further, numerical simulation is used to quantify the results and to gain insight into the effects of various factors on the dynamic evolution of the synergetic mechanism.

Findings

This paper reveals several synergetic states of dynamics and stability in the alliances. The results show that synergy states are positively affected by the collaborative innovation benefits, alliance management capability, the intensity of intellectual property protection, liquidated damages and reputation losses, and negatively affected by the absorptive capacity of partners.

Practical implications

The study helps the alliance to achieve long-term development as well as to balance the paradoxical relationship. The results suggest that managers of strategic alliances should focus on building strong and long-term relationships in order to achieve high performance innovations. Managers should also pay close attention to their partners’ behaviors in previous alliances.

Originality/value

This paper provides new insights into the paradoxical relationship in alliance by revealing the evolution of synergetic mechanism between dynamics and stability. The results remind alliances to understand the relationship between dynamics and stability and to notice the influence factors of synergistic effects when they are making decisions.

Details

Journal of Modelling in Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5664

Keywords

Abstract

Details

Responsible Investment Around the World: Finance after the Great Reset
Type: Book
ISBN: 978-1-80382-851-0

Article
Publication date: 14 June 2023

Nima Ali and Juani Swart

The paper aims to investigate the dynamics of individuals' multiple commitments in the internship context by answering two questions: How do interns' commitment to different…

Abstract

Purpose

The paper aims to investigate the dynamics of individuals' multiple commitments in the internship context by answering two questions: How do interns' commitment to different stakeholders change over time? And what are the reasons behind these changes?

Design/methodology/approach

A qualitative longitudinal study was conducted of a hundred and three interviews with twenty interns in three professional service firms in the UK. The data were gathered via semi-structured interviews that took place on five occasions during the whole internship.

Findings

Individuals' decision to maintain or change their commitment depended on their motive to gain long-term benefits (future employment) or short-term benefits (completing an assignment). Therefore, they experienced different types of commitment dynamics, which were influenced by their intention to commit to the organization in the future.

Practical implications

This offers significant implications for attracting and employing interns, which directly affects talent employment. It also contributes to the contemporary work context, as the rise of temporary and cross-boundary settings would increase the complexity and dynamics of commitment.

Originality/value

Despite the predominant assumption that considers commitment as a stable bond, this research is one of the first to investigate the dynamics of multiple commitments. This contributes to the commitment theory by identifying the different types of commitment dynamics and the impact of individuals' intention to commit on the (in)stability of their commitment, which is absent from the existing literature.

Details

Personnel Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0048-3486

Keywords

Open Access
Article
Publication date: 17 November 2023

Lili-Anne Kihn

The need to change budgeting has been frequently debated. Drawing on the literature on management accounting and budgeting change, this study aims to explore changes in budgeting…

Abstract

Purpose

The need to change budgeting has been frequently debated. Drawing on the literature on management accounting and budgeting change, this study aims to explore changes in budgeting and whether experienced success of budgeting varied with time and budget type. Changes in the use of the following budget types were investigated: fixed, revised, rolling, flexible and hybrid budgets.

Design/methodology/approach

This study uses a mixed research methodology. Survey data was collected from the same business units of large Finnish manufacturing firms in 2004 (Time 1) and 2016/2017 (Time 2) (N = 28). In addition, some of the respondents of the latter survey were interviewed in 2023 (Time 3).

Findings

Almost all business units were found to have remained loyal to budgeting. However, changes in budget types were not uncommon and varied considerably. Overall, the use of fixed budgets continued strongly, the use of revised and hybrid budgets declined, and the use of rolling budgets increased over time. Moreover, the joint use of budgets declined. The perceived success of budgetary processes was, initially, weakened by the use of fixed budgets and, later, by the use of revised budgets. The interview data further illustrates some of the patterns of, and reasons behind, the changes.

Originality/value

Longitudinal analysis of change in the same business units was useful in revealing the patterns of change in budgeting and on relationships between the variables analysed over time. Further research could be carried out using more extensive case studies in companies or sector-focused surveys longitudinally.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 5 September 2023

Elaine Berkery and Nuala F. Ryan

Using Schein’s Descriptive Index (SDI), this paper aims to first examine gender role stereotypes and requisite managerial characteristics among Irish business students over a…

Abstract

Purpose

Using Schein’s Descriptive Index (SDI), this paper aims to first examine gender role stereotypes and requisite managerial characteristics among Irish business students over a 10-year period. Then, the paper investigates whether there have been changes in gender role stereotypes during this period and subsequently unpack the reasons behind any changes recorded.

Design/methodology/approach

In total, 1,124 students from the same business student population rated men, women and managers in general, using SDI. Data was collected first during the academic year 2008–2009 and again in 2018–2019 to determine stability or change in gender role stereotypes and requisite managerial characteristics. Intraclass correlation coefficients scores were computed to determine the relationship between gender and requisite managerial characteristics and identify differences and similarities between the two samples. To explore the content of gender stereotypes, an examination of the specific descriptive items was conducted by performing a factorial analysis using Duncan’s Multiple Range Test. Finally, the authors adapted the scales developed by Duehr and Bono (2006) to determine whether broad gender stereotypic characteristics with respect to communal and agentic, attributed to men, women and managers, differ by sample.

Findings

The overall findings indicate changes in the extent of gender role stereotyping of the managerial role among the male cohorts studied. The subsequent analysis of the descriptive items identified that the change among the male cohort is due to the levels of agency they perceive women to now possess.

Research limitations/implications

The authors contribute to the literature on both gendered and managerial stereotypes by showing changes in the pro-male stereotype of the managerial role and contribute to the existing debate on a shift towards a more androgynous view of leadership.

Practical implications

These findings help understand the content of gender role stereotypes that recent graduates bring with them to their first job post-graduation. The observed changes in the level of agency ascribed to women by their male counterparts could prove to be an important step forward for women’s advancement to managerial positions.

Originality/value

The findings indicate that both male and female cohorts in Sample 2 perceived men and women in general to possess the same levels of communal and agentic traits as their managerial counterparts.

Details

Gender in Management: An International Journal , vol. 39 no. 3
Type: Research Article
ISSN: 1754-2413

Keywords

Article
Publication date: 23 April 2024

Annarita Colamatteo, Marcello Sansone and Giuliano Iorio

This paper aims to examine the impact of the COVID-19 pandemic on the private label food products, specifically assessing the stability and changes in factors influencing…

Abstract

Purpose

This paper aims to examine the impact of the COVID-19 pandemic on the private label food products, specifically assessing the stability and changes in factors influencing purchasing decisions, and comparing pre-pandemic and post-pandemic datasets.

Design/methodology/approach

The study employs the Extra Tree Classifier method, a robust quantitative approach, to analyse data collected from questionnaires distributed among two distinct consumer samples. This methodological choice is explicitly adopted to provide a clear classification of factors influencing consumer preferences for private label products, surpassing conventional qualitative methods.

Findings

Despite the profound disruptions caused by the COVID-19 pandemic, this research underscores the persistent hierarchy of factors shaping consumer choices in the private label food market, showing an overall stability in consumer behaviour. At the same time, the analysis of individual variables highlights the positive increase in those related to product quality, health, taste, and communication.

Research limitations/implications

The use of online surveys for data collection may introduce a self-selection bias, and the non-probabilistic sampling method could limit the generalizability of the results.

Practical implications

Practical implications suggest that managers in the private label industry should prioritize enhancing quality control, ensuring effective communication, and dynamically adapting strategies to meet evolving consumer preferences, with a particular emphasis on quality and health attributes.

Originality/value

This study contributes to the existing body of literature by providing insights into the profound transformations induced by the COVID-19 pandemic on consumer behaviour, specifically in relation to their preferences for private label food products.

Details

British Food Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 23 March 2023

Gayathri Gunatilake, Beverley Lord and Keith Dixon

This paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income…

Abstract

Purpose

This paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income country.

Design/methodology/approach

Actor-network theory and an ANTi-history approach are used to trace circumstances and occurrences. Empirical materials include official documents, print media and retrospective interviews with organisation employees ten years on from the privatisation.

Findings

Proponents of privatisation used retrospectively constructed historical accounts to problematise the natural monopoly of telecommunications and the government organisation administering it. A restructuring programme followed. Proponents addressed controversies pertaining to the programme thus garnering widespread support for complex and controversial changes. Proponents produced and reproduced accounting artefacts as evidence in these processes of history reconstruction, consequent changes and restoring stability to telecommunications in its reconfigured commercial domain. The proponents used selective, controversial accounting evidence to problematise the government organisation's existence, then to mobilise various actors to reduce and close the controversies previously aroused and reinstate stability in a partially privatised telecommunications company. Although no longer having a monopoly this company still dominates. Dissenters did the same but with little success.

Research limitations/implications

The findings demonstrate the importance of tracing the socio-political process of arriving at the dominant outcome about the past. This assists in making sense of present circumstances and re-imagining the future.

Originality/value

The study demonstrates that, during controversial circumstances, taken-for-granted history, as well as what is thought to have not existed in the past, support the dominant network in gaining advantage over their opponents and black-boxing their perspectives of how things should be.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 23 January 2024

Ramesh Roshan Das Guru, Marcel Paulssen and Arnold Japutra

This study aims to extend research in marketing on two important relational constructs, customer satisfaction and brand attachment, by comparing their long-term effects on…

Abstract

Purpose

This study aims to extend research in marketing on two important relational constructs, customer satisfaction and brand attachment, by comparing their long-term effects on customer behaviors with different levels of performance difficulty in a relatively understudied domain of durable products.

Design/methodology/approach

Using a two-stage quantitative study with US customers from five durable product categories, the authors first explored the hierarchy of customers’ loyalty behaviors based on increasing effort in a pretest study (N = 675). Then, the authors tested the effectiveness of satisfaction and brand attachment for customers’ loyalty behaviors over a nine-month period in a longitudinal study (N = 2,284) with customers from the same product categories.

Findings

Compared to satisfaction, brand attachment emerges as a stronger long-term predictor of customer behaviors. The performance difficulty of customer behaviors positively moderates the impact of brand attachment and negatively moderates the impact of customer satisfaction. Brand attachment is particularly effective in predicting difficult-to-perform customer behaviors, which require customers to expend resources such as time and money. Customer satisfaction is mainly effective for predicting easy-to-perform behaviors, but its long-term impact is significantly lower for easy-to-perform behaviors than brand attachment.

Research limitations/implications

The use of consumer durables in the study and samples from only one country restricts the generalizability of the findings.

Practical implications

The complementary roles of customer satisfaction and brand attachment are highlighted. Only satisfying customers is not enough to engage customers in behaviors that require resources such as money, time and energy for the brand.

Originality/value

A comparative study on the long-term effectiveness of two established relational metrics in explaining different customer behaviors varying in their performance difficulty in an understudied domain of durable products.

Details

European Journal of Marketing, vol. 58 no. 1
Type: Research Article
ISSN: 0309-0566

Keywords

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