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Professional touching behavior (PTB), defined as intentional touching behavior that occurs between organizational members and that falls within the boundaries of appropriateness and professionalism in the workplace, is prevalent in organizations. Scholars from multiple disciplines, including human resources researchers, have acknowledged the importance of physical contact for facilitating interpersonal communication and relationship-building. However, PTB may not only elicit positive reactions from those who receive it but also negative reactions as well, with implications for social dynamics in organizations. PTB can, on the one hand, fulfill employees’ desires for interpersonal connection; at the same time, such physical contact at work can represent a threat to employees’ health. To explain the nature and implications of these divergent effects of receiving PTB, the authors draw upon sociometer theory and behavioral immune system (BIS) theory to model the emotional, cognitive, and physiological processes via which, and the conditions under which, receiving such behavior will result in socially functional responses and prompt subsequent prosocial behavior, and when PTB will be perceived as a health risk and prompt withdrawal behavior. The theoretical framework of this chapter expands our conceptual understanding of the consequences of interpersonal physical contact at work and has important human resources management (HRM) implications for organizational managers.

The purpose of this paper is to examine the relationship of separation of cash flow rights (CFR) and control rights (CR) and debt policy of Malaysian listed family firms.

The sample of this study consists of 256 observations from companies listed in the Main Board of Bursa Malaysia for the period between year 2005 and 2009. The multivariate ordinary least square regressions have been conducted in order to examine the relationships between separation of CFR and CR and debt.

The study reveals that the separation of CFR and CR does not lead to the increase of debt policy among Malaysian listed family-owned firms. Thus, the results suggest there is no expropriation of minority interests in Malaysian family-owned firms. The plausible reason is that Malaysia has better investor or shareholder protection laws compared to other emerging markets such as Indonesia, Thailand and Philippines.

The first limitation is the underestimation of CFR and CR because the affiliated business of unlisted firms and foreign companies are excluded. The second limitation is the presence of 100 percent ownership in firms controlled by family-owned firms or in firms that are controlled by another firms which are under the controlled of family-owned firms, or both, will lead to equal proportion of CFR and CR. Thus, the degree of separation of CFR and CR of such firms are indeterminable.

This paper investigates the expropriation of minority interests by Malaysian family-owned firms on which has not been explored.

The main purpose of this paper is to investigate the acceptance level of Islamic accounting course by undergraduate students at the Universiti Malaysia Sabah (UMS). The study used theory of reasoned action (TRA) to analyze the findings.

The primary data for the study are collected using self‐administered questionnaires. Altogether, the sample comprised of 135 respondents. Data are analyzed using statistical package for social science 13.0 and Analysis of Moment Structures 7.0 to determine the acceptance level and model fit.

Attitude (ATT), subjective norm (SN), and amount of information on Islamic accounting (AIIA) are found to affect the intention of students to enroll in the Islamic accounting course. Other proposed hypotheses are also supported.

The study limitations are confined to three only. The first limitation is the narrow focus on one University in Malaysia as a case study. The second is about its limited relevant measures used in the model that may potentially support the acceptance. The third is about the lack of adequate sample of non‐Muslim students. Nevertheless, these limitations drive for the future research in the area of Islamic accounting.

Despite its limitations, this study is still of importance in providing insights on a particular issue. The findings of this study shed some light on the students' acceptance level of an Islamic course. This course is unique as it is different in orientation compared to other existing courses on offer. This paper also provides an invaluable insight, especially in the case of UMS, to consider Islamic accounting course as a core course in the future instead of only an elective course. The university's management should consider the importance of students' ATT, SN, and AIIA prior to offering the course.

This paper examines undergraduate students' acceptance level of an Islamic accounting course using TRA and highlights the factors affecting the acceptance of students of an Islamic accounting course in a Malaysian higher learning institution.

The purpose of this study is to clarify theory and identify factors that could explain the level of fintech continuance intentions with an expectation confirmation model that integrates self-efficacy theory.

With data collected from 753 fintech users, this study applies partial least square structural equation modeling to compare and select the research model with the most predictive power.

The results show that financial self-efficacy, technological self-efficacy and confirmation positively affect perceived usefulness. Among these factors, financial self-efficacy and technological self-efficacy have both direct and indirect effects through confirmation on perceived usefulness. Perceived usefulness and confirmation are positively related to satisfaction. Finally, perceived usefulness and satisfaction positively influence fintech continuance intentions.

To the best of our knowledge, this is one of the earliest studies that investigates the effect of domain-specific self-efficacy on fintech continuance intentions, which enriches the existing research on fintech and deepens our understanding of users' fintech continuance intentions. We distinguish between financial self-efficacy and technological self-efficacy and specify the relationship between self-efficacy and continuance intentions. Moreover, this study highlights the importance of assessing a model's predictive power using the PLSpredict technique and provides a reference for model selection.

This study aims to identify perceptual, experience related, demographic, socio‐economic and situational characteristics of internet banking adopters and non‐adopters. In particular, perceptual differences between IB adopters and non‐adopters are to be examined.

Based on relevant literature and previous research that included interviews with leading internet banking managers in Turkey, a questionnaire was designed. Face‐to‐face questionnaires were distributed to 155 convenience samples of internet users.

There were significant differences between adopters and non‐adopters of the service in terms of their perceptual, experience and consumer related characteristics. Internet banking adopters perceived internet banking use as less risky, more user‐friendly and more useful compared to internet banking non‐adopters. Internet banking non‐adopters who intend to use the service in the future (i.e. later adopters) perceived internet banking use as less risky and more useful compared to non‐adopters who do not intend to use the service (i.e. laggards). Internet banking adopters were also found to have more experience with mobile internet, and have higher income and longer working hours.

The managerial implications of the study are that the banks in Turkey should reduce the risk perceptions of non‐adopters, particularly the ones who do not intend to use the service in the future (i.e. laggards). They should also motivate non‐adopter segments to have more experience with more general internet based services. The initial target to diffuse internet banking in Turkey should include the segments which have greater income and longer working hours.

This study applies the Technology Acceptance Model (TAM) to identify the perceptual differences between internet banking adopter and non‐adopter segments and sub‐segments in the Turkish context.

The purpose of this paper is to investigate factors explaining take-up rate of working capital management routines in small-scale businesses.

A cross-sectional survey research was employed using a sample of 450 small-scale businesses in the central business district of Kampala, Uganda. Common working capital management routines and activity rates were analyzed using descriptive statistics. While binary logistic regression analysis was conducted to discriminate between businesses that engage in working capital management frequently and those that do so less frequently.

The results show that on average, the most frequently performed routines relate to safeguarding cash and inventory, and credit risk assessment. Payment management routines are least performed. Second, business size, perceived usefulness and attitude explain high take-up rate of working capital management routines in small-scale businesses. Business age, level of education and financial management training are inconsequential in determining the likelihood to undertake working capital management frequently.

Paucity of studies world over on the input perspective of working capital management limited comparison of the findings with previous research. Future studies should be conducted to confirm the results.

The study findings imply that policy makers should develop work-based training programs that take into account the business size effect.

This study contributes to existing working capital management literature by explaining activity rate in a developing country perspective.

Outgrower scheme as a contractual agreement between farmers and some funding entities has in recent times found proliferation among resource poor farmers in Ghana, especially in northern Ghana. This contractual arrangement, which involves the provision of farm inputs, and in some cases, technical support by the implementing company and the repayment by farmers with portions of their harvest, is often regarded as an effective way to mutually improve the outcomes of both smallholder farmers and outgrower companies. The study aims to analyse. the level of awareness, nature of input package, determinants of participation and intensity of participation in input credit scheme by smallholder rice farmers in the Mamprugu Moagduri District of Ghana’s North East Region, using the Integrated Water Management and Agriculture Development (IWAD) scheme as a case.

Using a quantitative analytical approach, the study gathers information from 233 randomly selected smallholder rice farmers consisting of 150 participants and 83 non-participants using a structured questionnaire. Descriptive statistics, as well as the Tobit model, are the methods used in the analysis.

The results show that while factors such as age, marital status, number of dependents and farming experience only influenced participation in the scheme, religion, age, sex, number of dependents and farming experience influenced intensity of participation.

This study calls for the adoption of sustainable approaches by input credit companies in their credit support to smallholder farmers rather than the current ad hoc support during each cropping season.