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Article
Publication date: 28 May 2024

A.Z. Siti Nazariah, A.K. Siti-Nabiha and Zubir Azhar

The study aimed to examine the transformation of a non-profit microfinance institution (MFI) into a hybrid social enterprise, and the role of formal and informal controls in…

Abstract

Purpose

The study aimed to examine the transformation of a non-profit microfinance institution (MFI) into a hybrid social enterprise, and the role of formal and informal controls in reconciling the discordance between the two conflicting (social and commercial) objectives that emerged due to the transformation.

Design/methodology/approach

A case study of a non-governmental MFI located in Southeast Asian country was conducted. This case study drew on the institutional logics perspective as an analytical tool to understand the complexity of change and the mobilisation of management control practices to align two conflicting goals at the core of the MFI’s organisational strategies. This study adopted the interpretive approach and relied on multiple data sources, including semi-structured interviews and documentary evidence.

Findings

The application of commercial principles in the operations of the MFI occurred in several phases. First, the MFI changed from a non-profit business model to a hybrid social enterprise, which pursued a double bottom-line strategy. The informal control practices inherent in the organisation’s culture created a high level of social awareness embedded within a social logic. In contrast, the formal control practices were directly linked to the new commercial logic. The synergy between the two logics was optimised by reinforcing formal and informal control practices.

Originality/value

This study offers insights into the role of control systems in reconciling the discordance between competing social and financial objectives within a non-governmental MFI that enjoys substantial financial and nonfinancial support from the government.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 5
Type: Research Article
ISSN: 2042-1168

Keywords

Book part
Publication date: 28 October 2024

Amjad Ali Rind, Muhammad Mujtaba Asad and Fahad Sherwani

The main purpose of this review was to synthesize pre-service teachers' digital self-efficacy in the context of education 5.0 and to identify the elements that affect pre-service…

Abstract

The main purpose of this review was to synthesize pre-service teachers' digital self-efficacy in the context of education 5.0 and to identify the elements that affect pre-service teacher's digital self-efficacy and preparedness for future technologies. A systematic review approach was employed to analyze the 22 articles about the pre-service teachers' digital self-efficacy of in the paradigm of education 5.0. The review was conducted from 2012 to 2022 following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. In this study, PICO model was used in framing research questions. The findings of the review revealed that limited study has been carried out in the context of digital self-efficacy in the context of education 5.0. It was found that previous studies were only focusing general digital self-efficacy through traditional ways. Moreover, findings revealed there is lack of research on digital self-efficacy pre-service teachers in the realm of education 5.0 paradigm in the literature. More specifically, the results revealed that implementation of education 5.0 into teacher preparation programmes faces numerous challenges, including a lack of technological approach, poor digital infrastructure, the digital divide, a paucity of professional training opportunities for teachers and a lack of importance in policies. This synthesis of the literature review has practical implications for pre-service teachers along with policymakers. Pre-service teachers are required to increase their digital skills for the reason that they could teach the advanced generation. The policymakers can revisit and update the curriculum to incorporate education 5.0 principles in the teacher education programmes. This comprehensive review helps to better understand the pre-service teachers' digital self-efficacy towards education 5.0 and contributes to the body of existing knowledge on digital self-efficacy. Moreover, this study gives valuable insights on the incorporation of education 5.0.

Details

Digital Transformation in Higher Education, Part B
Type: Book
ISBN: 978-1-83608-425-9

Keywords

Article
Publication date: 29 October 2024

Tomasz Szandała

This paper aims to explore whether certifications are sufficient for comprehensively evaluating the IT sector, focusing on DevOps, as this branch has the widest range of…

Abstract

Purpose

This paper aims to explore whether certifications are sufficient for comprehensively evaluating the IT sector, focusing on DevOps, as this branch has the widest range of certifications. It examines the limitations of relying solely on certifications and highlights the gap between certified knowledge and practical competence in real-world settings.

Design/methodology/approach

The study includes a survey of 72 certified DevOps professionals with varying years of experience to gather insights on the impact of certifications. It also reviews existing literature on the origins, psychological aspects and role of certifications in recruitment within the IT sector.

Findings

The findings indicate that while certifications enhance technical knowledge and boost confidence among IT professionals, they do not consistently lead to career advancements and sometimes do not adequately assess practical skills and soft skills essential for DevOps roles. The survey revealed that only a minority experienced promotions postcertification, highlighting a disconnect between certifications and career progression.

Research limitations/implications

The survey sample was limited to 72 respondents, which may not represent the entire DevOps community. Future research with a more extensive and diverse sample could provide more generalisable results and deeper insights into the impact of certifications across different contexts.

Practical implications

Organisations should consider certifications as one component of a candidate’s qualifications, alongside practical experience and soft skills. Professionals are encouraged to pursue certifications for skill validation and knowledge enhancement but should integrate them with practical application and continuous learning to ensure effectiveness in DevOps environments.

Social implications

An overemphasis on certifications can contribute to a “credentialist” culture, potentially undervaluing practical skills and leading to stress and burnout among professionals. A balanced approach that values both certified knowledge and experiential learning can promote a healthier professional environment and improve team collaboration.

Originality/value

This paper provides a nuanced examination of the role of certifications in evaluating DevOps skills by combining survey data with a literature review. It offers original insights into the limitations of certifications and emphasises the importance of balancing them with practical experience and soft skills in the IT industry.

Details

Strategic HR Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1475-4398

Keywords

Open Access
Article
Publication date: 11 June 2024

Michal Ganz Meishar

This study aims to examine the contribution of informal encounters outside the school walls between local Israeli families from “Waldorf Education” and immigrant families from…

Abstract

Purpose

This study aims to examine the contribution of informal encounters outside the school walls between local Israeli families from “Waldorf Education” and immigrant families from Africa from formal state education and explore the consequences of these encounters on the development of lifelong learning competences. Research questions are as follows: In what way do non-formal encounters lead to the development of lifelong learning ability? What are the challenges and consequences of non-formal activity for research participants, families and educators from the pedagogical, social and personal perspectives?

Design/methodology/approach

The research uses a qualitative-interpretive case study approach that allows for in-depth observation of the phenomenon within the context of reality to understand the case, a non-formal encounter between two groups of parents from different cultures, languages and educational attitudes. In this case study, it is possible to generalize from the local to the global and examine processes, actions and behaviors in the studied case (Creswell et al., 2018; Yin, 2009). This empirical study allows description, analysis, understanding and explanation of the challenges and actions in organizing and holding non-formal encounters from personal experiences as a first source.

Findings

The analysis of the data brought up two main categories that represent the actions and insights from the non-formal encounters for developing lifelong learning competences: create a personal dialogue to strengthen trust and confidence; foster parental involvement. Non-formal encounters between families from different cultural-social backgrounds may promote lifelong learning competences such as tolerance, inclusion and openness. However, external intervention by a social association is required to organize, support and operate them.

Research limitations/implications

The research’s limitation was that it was conducted in the country’s center. Therefore, the findings must be considered in the context in which they are presented and not generalized to other regions or communities from other cultures in Israel and the world. A few limited encounters may affect the author’s interpretation of the study data. In addition, expressions of “social desire” that may be expressed in interviews must be considered.

Practical implications

This study emphasizes social activism. Despite all the differences and tensions, creating an equal space in the families’ encounters is essential for lifelong learning. The immigrant parents participated in decision-making, the stages of organization and the activities themselves during the encounters. This partnership strengthened their commitment and responsibility. Because they are a powerless minority group, it should not be assumed that two encounters will improve their self-confidence. The proof is that fewer participants came to the last encounter. Education experts must maintain consistency and continuity in forming partnerships with immigrant families over time and as part of lifelong learning.

Social implications

The non-formal encounters between the two groups of families create an atmosphere of equality: all are parents of children seeking to inculcate humane and social values. The collaborative atmosphere contributed to the understanding that closeness overpowers distance. Everyone is troubled by similar issues of parenting, enjoyment of children, nutritious food and a shared desire to be good citizens while maintaining tolerance, reciprocity and respect.

Originality/value

Non-formal encounters are actively performed to create belonging when the “others and we” join together for the community and the children. This is an extensive, open and accessible platform for strengthening social consciousness and understanding the connection between teaching, culture and society to promote equality in education. This study will allow schools to expand the boundaries of communication with parents and initiate additional activities with other social groups to foster children’s integration. It will enrich the academic knowledge about connections and communication of educators, families from Israel and immigrant families in developing a partnership in the school to promote lifelong learning.

Article
Publication date: 28 October 2024

Ying Sin Chin, Abang Azlan Mohamad and May Chiun Lo

This study aims to investigate the interplay between artificial intelligence (AI) integration, organizational digital culture, human resource management (HRM) practices and…

Abstract

Purpose

This study aims to investigate the interplay between artificial intelligence (AI) integration, organizational digital culture, human resource management (HRM) practices and employee sustainable performance in luxury hotels in Malaysia. It seeks to elucidate how AI adoption influences organizational dynamics, shapes HRM practices and impacts employee sustainable performance over time.

Design/methodology/approach

Using a quantitative approach, survey questionnaires derived from prior research were utilized. Analysis using G*Power software determined an appropriate sample size, with psychometric evaluation validating scale development. Statistical analyses using Statistical Package for Social Sciences (SPSS) 28.0 and SmartPLS 4 confirmed data reliability and validity.

Findings

Out of the five hypotheses, three were supported. A positive relationship was found between AI adoption and employee sustainable performance, highlighting AI’s potential to enhance productivity and job satisfaction. However, the relationship between AI adoption and organizational digital culture was not supported. On the other hand, HRM practices positively influenced employee sustainable performance. In addition, organizational digital culture was positively associated with employee sustainable performance, underscoring the role of digital fluency in driving workforce productivity. Conversely, AI failed to moderate the relationship between HRM practices and employee sustainable performance.

Research limitations/implications

The study’s focus on luxury hotels in Malaysia and its reliance on cross-sectional data, suggesting the need for longitudinal designs and diverse organizational contexts in future research. Comparative studies across sectors and countries could offer insights into variations in AI adoption practices and their impact on organizational performance.

Originality/value

This study contributes to theoretical frameworks by empirically examining complex relationships between AI integration, HRM practices, organizational digital culture and employee performance, emphasizing the importance of considering organizational context and cultural factors in understanding the implications of AI adoption for sustainable performance enhancement.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Open Access
Article
Publication date: 25 June 2024

Lana Sabelfeld, John Dumay and Barbara Czarniawska

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese…

Abstract

Purpose

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

Design/methodology/approach

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

Findings

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Research limitations/implications

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

Practical implications

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

Originality/value

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 28 October 2024

AFM Jalal Ahamed and Yam B. Limbu

This study aims to explore the impact of social comparison orientation (SCO) on financial management behavior (FMB) in a developing country with a collectivist culture. It…

Abstract

Purpose

This study aims to explore the impact of social comparison orientation (SCO) on financial management behavior (FMB) in a developing country with a collectivist culture. It examines how SCO is related to FMB directly and through financial self-efficacy (FSE) and how financial socialization (FS) moderates the SCO–FMB relationship.

Design/methodology/approach

Data was collected from 301 adults in Dhaka, Bangladesh, using self-administered survey questionnaires. Mediation and moderation analyses were performed using Smart PLS software.

Findings

The results indicate that SCO was positively associated with FMB. FSE mediates this relationship, enhancing SCO’s positive impact on FMB. Additionally, FS moderates the effect of SCO on FMB, with higher levels of FS strengthening this positive relationship.

Research limitations/implications

The primary implication of this research is the revelation that SCO can positively impact FMB, contrary to traditional views, particularly when FSE mediates the relationship and FS moderates it. The findings suggest that interventions aimed at enhancing FSE and promoting FS can improve FMB. These insights are valuable for financial educators, policymakers and individuals in developing countries seeking to improve financial behavior.

Originality/value

This study makes four significant contributions: first, it demonstrates a positive direct relationship between SCO and FMB. Second, it reveals that FSE mediates the relationship between SCO and FMB. Third, it shows that FS moderates the SCO–FMB relationship. Fourth, it focuses on a sample from the emerging middle class in a developing country representing a collectivist culture, providing unique insights into this dynamic segment.

Details

The Bottom Line, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0888-045X

Keywords

Article
Publication date: 9 October 2024

Soyoung Han and Roxanna Senyshyn

This study aims to examine the impact of intercultural learning and collaboration on two English as a world language teachers from South Korea and Taiwan within a virtual…

Abstract

Purpose

This study aims to examine the impact of intercultural learning and collaboration on two English as a world language teachers from South Korea and Taiwan within a virtual professional development program, emphasizing their evolving understanding of culture and interculturality and its implications for practice.

Design/methodology/approach

Utilizing qualitative research design, this study incorporates three sources of data: written reflections, online meetings and semistructured interviews. Data is examined through the cultural perspectives framework (Hall, Covarrubias and Kirschbaum, 2022) to analyze how teachers (re)frame culture and interculturality in English language teaching, specifically through the lens of interpretive, critical and socio-scientific perspectives.

Findings

The findings reveal that engaging in facilitated professional intercultural learning and collaboration enhances teachers’ perspectives and practices regarding cultural complexities in language classrooms. The study highlights the importance of reflective practice, collaborative professional learning and the adoption of multiple cultural perspectives.

Originality/value

This research enriches the field of intercultural education by advocating for a structured approach to teacher learning in bridging the gap between theory and practice. It uniquely applies Hall et al.’s (2022) ICS framework to analyze how teachers (re)frame culture and interculturality in English language teaching. The originality is in the in-depth analysis of the intricate dynamics of teacher learning and the transformative potential of intercultural collaboration.

Details

Journal for Multicultural Education, vol. 18 no. 4
Type: Research Article
ISSN: 2053-535X

Keywords

Book part
Publication date: 25 October 2024

Zhang Xiaoqi and Muhammad Ali

The financial industry is becoming more intelligent and digital, and the adoption of new technologies is promoting financial innovation while making financial security subject to…

Abstract

The financial industry is becoming more intelligent and digital, and the adoption of new technologies is promoting financial innovation while making financial security subject to disruption. Internet finance, as a product of the rapid development of information technology and the financial industry, has ushered in major changes in the development of the financial industry. The application of new technologies in the financial sector will bring about the development of intelligent investment consulting businesses for financial institutions The development of such a business reduces the threshold at which a customer can obtain financial services and improves the convenience and accessibility of financial services. Under the complex domestic and international economic situation, enterprises need to pay attention to financial risks and reasonably control financial risks. Applying blockchain technology to supply chain financial risk management has a natural match for solving the traditional difficulties in supply chain risk. This chapter mainly describes the types, assessment methods and existing problems of financial risks, as well as the prevention and control of network security risk management and Internet financial risk management arising therefrom, and also involves stress testing and scenario planning, blockchain-based financial risk management and risk culture, among which financial risk assessment and Internet financial risk management are mainly the content. With the help of information technology, we can effectively identify and prevent all kinds of risks and effectively promote the sustainable and healthy development of the financial industry.

Details

Strategic Financial Management
Type: Book
ISBN: 978-1-83608-106-7

Keywords

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