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1 – 10 of 327Nathanaël Betti, Steven DeSimone, Joy Gray and Ingrid Poncin
This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.
Abstract
Purpose
This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.
Design/methodology/approach
The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated.
Findings
Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities.
Research limitations/implications
From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors.
Practical implications
This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality.
Originality/value
This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.
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Philippe Orsini, Toru Uchida, Remy Magnier-Watanabe, Caroline Benton and Kimihiko Nagata
We empirically assessed the antecedents of subjective well-being at work for French permanent employees.
Abstract
Purpose
We empirically assessed the antecedents of subjective well-being at work for French permanent employees.
Design/methodology/approach
The methodology includes qualitative and quantitative data analyses. In the first phase, interviews elicited the antecedents of subjective well-being at work among permanent French employees. In the second phase, a questionnaire survey was used to confirm the relevance of the antecedents uncovered in the first phase.
Findings
We found 14 distinct elements that influence French employees’ subjective well-being at work: corporate culture, job dissonance, relationships with colleagues, achievement, professional development, relationships with superiors, status, workload, perks, feedback, workspace, diversity and pay. Moreover, we identified discrete antecedents for the three components of subjective well-being at work: work achievement and relationships with superiors and colleagues for positive emotions at work, job dissonance and workload for negative emotions at work and organizational culture and professional development for satisfaction with one’s work.
Originality/value
The original contribution of this study is to have unpacked the black box of the antecedents of subjective well-being in the French workplace and to have uncovered discriminant predictors for each of the three components of subjective well-being at work. Furthermore, we specifically linked each of these three components with their most significant antecedents.
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Shubhi Gupta, Govind Swaroop Pathak and Baidyanath Biswas
This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also…
Abstract
Purpose
This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also investigates the mediating role of team processes and emergent states.
Design/methodology/approach
The authors collected survey data from 315 individuals working in virtual teams (VTs) in the information technology sector in India using both offline and online questionnaires. They performed the analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM).
Findings
The authors investigated two sets of hypotheses – both direct and indirect (or mediation interactions). Results show that psychological empowerment and conflict management are significant in managing VTs. Also, perceived virtuality impacts team outcomes, i.e. perceived team performance, team satisfaction and subjective well-being.
Research limitations/implications
The interplay between the behavioural team process (conflict management) and the emergent state (psychological empowerment) was examined. The study also helps broaden our understanding of the various psychological variables associated with teamwork in the context of VTs.
Practical implications
Findings from this study will aid in assessing the consequences of virtual teamwork at both individual and organisational levels, such as guiding the design and sustainability of VT arrangements, achieving higher productivity in VTs, and designing effective and interactive solutions in the virtual space.
Social implications
The study examined the interplay between behavioural team processes (such as conflict management) and emergent states (such as psychological empowerment). The study also theorises and empirically tests the relationships between perceived virtuality and team outcomes (i.e. both affective and effectiveness). It may serve as a guide to understanding team dynamics in VTs better.
Originality/value
This exploratory study attempts to enhance the current understanding of the research and practice of VTs within a developing economy.
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Yunyao Liu and Seongseop (Sam) Kim
To generate the measurement instrument seven steps were implemented. A total of 819 questionnaires were collected in Yunnan Province, China, where it has long tradition of eating…
Abstract
Purpose
To generate the measurement instrument seven steps were implemented. A total of 819 questionnaires were collected in Yunnan Province, China, where it has long tradition of eating insects.
Design/methodology/approach
This study aims to explore the influences of the multidimensional benefits of consuming insect-based food on its consequences. Food neophilia and hedonic motivation are used as moderating variables.
Findings
Health, nutritional value, taste and cultural domains effectively explained consumers’ attitudes toward insect-based food, food consumption value, satisfaction, subjective well-being, loyalty to the restaurant and community attachment. Food neophilia and hedonic motivation partially moderated the relationships between the proposed constructs.
Research limitations/implications
This study provides a conceptual model for exploring insect-based food consumption experiences and offers a useful guideline for developing and designing marketing strategies for stakeholders in the food and restaurant industry.
Originality/value
This is one of the few studies examining the benefits of consuming insect-based food from the perspective of consumers.
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Charles Jebarajakirthy, Achchuthan Sivapalan, Manish Das, Haroon Iqbal Maseeh, Md Ashaduzzaman, Carolyn Strong and Deepak Sangroya
This study aims to integrate the theory of planned behavior (TPB) and the value-belief-norm (VBN) theory into a meta-analytic framework to synthesize green consumption literature.
Abstract
Purpose
This study aims to integrate the theory of planned behavior (TPB) and the value-belief-norm (VBN) theory into a meta-analytic framework to synthesize green consumption literature.
Design/methodology/approach
By integrating the findings from 173 studies, a meta-analysis was performed adopting several analytical methods: bivariate analysis, moderation analysis and path analysis.
Findings
VBN- and TPB-based psychological factors (adverse consequences, ascribed responsibility, personal norms, subjective norms, attitude and perceived behavioral control) mediate the effects of altruistic, biospheric and egoistic values on green purchase intention. Further, inconsistencies in the proposed relationships are due to cultural factors (i.e. individualism-collectivism, power distance, uncertainty avoidance, masculinity–femininity, short- vs long-term orientation and indulgence-restraint) and countries’ human development status.
Research limitations/implications
The authors selected papers published in English; hence, other relevant papers in this domain published in other languages might have been missed.
Practical implications
The findings are useful to marketers of green offerings in designing strategies, i.e. specific messages, targeting different customers based on countries’ cultural score and human development index, to harvest positive customer responses.
Originality/value
This study is the pioneering attempt to synthesize the TPB- and VBN-based quantitative literature on green consumer behavior to resolve the reported inconsistent findings.
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Dorine Maurice Mattar, Joy Haddad and Celine Nammour
This study aims to assess the effect of job insecurity, customer incivility and work–life imbalance on Lebanese bank employee workplace well-being (EWW), while investigating the…
Abstract
Purpose
This study aims to assess the effect of job insecurity, customer incivility and work–life imbalance on Lebanese bank employee workplace well-being (EWW), while investigating the moderating role that positive and negative affect might have.
Design/methodology/approach
Quantitative data was collected from 202 respondents and analyzed using structural equation modeling system through IBM SPSS and AMOS.
Findings
Results revealed that each of the independent variables has a negative, statistically significant effect on Lebanese bank EWW. The positive affect and the negative one are shown to have a moderating effect that lessens and boosts, respectively, these negative effects.
Theoretical implications
The study adds to the literature on EWW while highlighting the high-power distance and collectivist society that the research took place in.
Research limitations/implications
Limitations include the sample size that was hoped to be larger, in addition to the self-reporting issue and what it entails in the data collection process.
Practical implications
The study has many practical implications, including the validation of a questionnaire in a developing Arab country, hence providing a reliable tool for researchers. HR specialists should lean toward applicants with positive affect, ensuring that their workplace is occupied by members with enhanced resilience. Furthermore, employers should support their employees’ professional growth, thus, boosting their employability during turmoil and consequently making them less vulnerable in times of economic recession.
Originality/value
The study’s unique context, depicted in the harsh economic and financial crisis, makes the findings on EWW of a high value.
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Ali Haruna, Honoré Tekam Oumbé and Armand Mboutchouang Kountchou
The purpose of this paper is to examine the adoption of Islamic finance products (murabaha, musharakah, mudarabah, salam, ijara, istisna and Qard Hassan) by small and medium-sized…
Abstract
Purpose
The purpose of this paper is to examine the adoption of Islamic finance products (murabaha, musharakah, mudarabah, salam, ijara, istisna and Qard Hassan) by small and medium-sized enterprises (SMEs) in Cameroon, a non-Islamic Sub-Saharan African country.
Design/methodology/approach
It used primary data collected from a cross-section of 1,358 SMEs in eight regions of Cameroon using self-administered structured questionnaires. To facilitate the analyses and interpretation, these products are grouped into four groups based on certain characteristics. A multivariate probit model is estimated to take into account the interaction between these different Islamic finance products.
Findings
This study revealed that the desire to comply with Sharia law, awareness, attitude and intention were critical determinants of the decision to adopt Islamic finance products by Cameroonian SMEs. The least influential factors were perceived behavioral control, subjective norms, enterprise characteristics (size, age and location) and socio-demographic characteristics of the entrepreneur (gender, age and marital status). The extension of the multivariate approach permitted us to compute for predicted probabilities which revealed that there exists a synergy effect between the different Islamic finance products. That is, Cameroonian SMEs combine different Islamic finance products at the same time based on their needs. This is especially the case between the partnership-based products (musharakah and mudarabah) and manufacture/rent products (istisna and ijara).
Practical implications
Policymakers are encouraged to develop stakeholder-oriented strategies to promote effective consumer education in Islamic finance products which will boost awareness. Also, Islamic finance institutions should endeavor to develop innovative financial products that are Sharia-compliant and economically beneficial to the individual and business needs of SMEs. Moreover, policymakers and management of Islamic finance institutions should ensure the putting in place of effective governance structures to guide Islamic finance operations. Finally, policymakers should endeavor to take into account the possible synergy between the different Islamic finance products in their quest to develop this activity.
Originality/value
To the best of the authors’ knowledge, this is the first study that analyses the adoption of different Islamic finance products while taking into account the possible synergy that exists between these products.
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Wisudanto, Tika Widiastuti, Dien Mardhiyah, Imron Mawardi, Anidah Robani and Muhammad Ubaidillah Al Mustofa
The halal cosmetics industry continues to grow significantly. Furthermore, using halal cosmetics is a must for Muslims. This study aims to analyze the factors influencing the…
Abstract
Purpose
The halal cosmetics industry continues to grow significantly. Furthermore, using halal cosmetics is a must for Muslims. This study aims to analyze the factors influencing the switching intention to halal cosmetics in Indonesia.
Design/methodology/approach
This quantitative study uses a Partial Least Square-Structural Equation Modelling (PLS-SEM) on 214 respondents. The variables include halal certification, halal awareness, product image, perceived behavioral control, subjective norm, attitude, advertisement and switching intention.
Findings
The product image plays the most influential role in deriving the attitude toward switching intention to halal cosmetics, following perceived behavioral control, halal awareness and subjective norm, but not halal certification and advertisement. The result indicates that the image of halal cosmetics influences customers’ attitudes toward switching to using halal cosmetics. Indonesian customers know the obligation to use halal products because they are Muslim. However, the existence of halal certification does not derive the switching intention to halal cosmetics.
Research limitations/implications
This study conducts research only in Indonesia. As a recommendation, further studies might conduct a comparative test using multicultural respondents in several countries. Other studies also suggested examining factors of switching intention through different generational, especially in countries with high individualism traits.
Practical implications
This study will encourage the halal industry, especially the halal cosmetics industry, to pay more attention to the product image. Meanwhile, the government can provide incentives or rewards to promote industry participation in halal cosmetics. The findings provide a more detailed understanding of how product image can influence someone to switch to halal cosmetics.
Originality/value
Research on switching intention to halal cosmetics is still limited. This study uses halal variables, while previous studies only used religiosity. This study also introduced the product images motivating customers’ switching intention to use halal cosmetics.
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Jia Wei Chin, Michael J Mustafa and Melati Nungsari
Adopting an institutional view of entrepreneurship, this study aims to explore the potential mediating role of entrepreneurial self-efficacy (ESE) in the relationship between…
Abstract
Purpose
Adopting an institutional view of entrepreneurship, this study aims to explore the potential mediating role of entrepreneurial self-efficacy (ESE) in the relationship between subjective norms and the entrepreneurial intentions of Malaysian students. Additionally, social role theory (SRT) was used to examine whether gender acts as a boundary condition in the proposed relationship.
Design/methodology/approach
Empirical evidence was based on responses from 220 final-year students registered from a final-year entrepreneurship module at a private university in Malaysia. The hypothesised relationships were tested using Model 7 of the PROCESS macro.
Findings
The findings indicated that subjective norms had a weak but positive effect on the entrepreneurial intentions of Malaysian students. Moreover, ESE was found to mediate the relationship between subjective norms and entrepreneurial intentions. However, contrary to theoretical expectations, gender did not act as a boundary condition in the proposed mediation relationship.
Originality/value
By incorporating SRT with institutional theory, this study sought to address a knowledge gap in the existing literature by investigating and empirically exploring the moderating influence of gender on the mediating effect of ESE in the relationship between subjective norms and entrepreneurial intentions.
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Wahyu Jatmiko, Banu Muhammad Haidlir, A. Azizon, Bambang Shergi Laksmono and Rahmatina Kasri
The proponents of cash waqf speak highly about its huge potential for mobilizing the third sector of the economy to fund the socio-economic development agenda. However, the…
Abstract
Purpose
The proponents of cash waqf speak highly about its huge potential for mobilizing the third sector of the economy to fund the socio-economic development agenda. However, the under-collection issue has been characterizing the cash waqf movement globally. This study aims to examine how understanding the distinct cash waqf donating behavior across different generations has the potential to address the problem.
Design/methodology/approach
This study extends the theory of planned behavior by adding religiosity and knowledge variables into the standard model, using the partial least square structural equation modeling. A survey is conducted on 684 respondents representing the main provinces in Indonesia and four major generations (Baby Boomers [BB], Generations X, Y and Z).
Findings
Religiosity, Knowledge, Attitude, Subjective Norms and Perceived Behavioral Control directly or indirectly affect cash waqf intention. The effect is contingent on the characteristics of generations.
Research limitations/implications
This study covers only the Indonesian case with limited coverage of the more heterogeneous provinces in the country. The sample distribution for BB can also be enlarged.
Practical implications
Cash waqf institutions (government and private) should apply the dynamic segmenting strategy, where the diversification of the promotion, marketing, awareness and approaches are contingent on the different characteristics of each generation.
Originality/value
To the best of the authors’ knowledge, this is the first study evaluating the intergenerational determinants of Intention toward cash waqf, particularly in Indonesia.
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