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Article
Publication date: 22 October 2024

Raja Ahmed Jamil, Abdul Qayyum, Zia Ahmad and Adnan Muhammad Shah

This study examines the effects of risk reduction, seller reputation, eWOM and warranties on consumer confidence and online impulse buying intentions through the lens of the…

Abstract

Purpose

This study examines the effects of risk reduction, seller reputation, eWOM and warranties on consumer confidence and online impulse buying intentions through the lens of the stimulus-organism-response (SOR) model. It also explores the role of installment options in online impulse buying.

Design/methodology/approach

We performed a between-subjects experiment (installment vs. no-installment option). Data were collected from 199 consumers and analyzed using SmartPLS 3.3.9.

Findings

The results show that risk reduction, eWOM and warranty positively affect consumer confidence (CC) in online shopping and that CC positively predicts online impulse buying intentions. It was also found that the effect of CC on online impulse buying intentions was stronger when consumers were offered an installment option than a no-installment option.

Practical implications

Findings suggest that online sellers should invest more resources in building consumer confidence, which affects online impulse buying intentions. Moreover, online sellers should offer installment options to consumers, thereby reaping stronger effects of consumer confidence on online impulse buying intentions.

Originality/value

Employing the experimental approach, this study makes a novel attempt to examine the role of the installment option in fostering online impulse buying intentions among Pakistani consumers. Likewise, this is one of the early studies to explore the effects of risk reduction, seller reputation, eWOM and warranties on CC among Pakistani consumers using the SOR model.

Details

Asia-Pacific Journal of Business Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-4323

Keywords

Article
Publication date: 29 August 2024

Adnan Muhammad Shah, Abdul Qayyum, Mahmood Shah, Raja Ahmed Jamil and KangYoon Lee

This study addresses tourists' post-consumption perspectives on the impact of online destination experiences and animosity on travel decisions. Developing a framework based on the…

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Abstract

Purpose

This study addresses tourists' post-consumption perspectives on the impact of online destination experiences and animosity on travel decisions. Developing a framework based on the stimulus-organism-response (SOR) theory, we examine the previously unexplored relationship between post-negative events, online destination brand experience (ODBE), tourists' animosity and destination boycott intentions within the domestic tourism context.

Design/methodology/approach

Data from 355 actively engaged domestic travelers in Pakistan who follow destination social media pages (i.e. Instagram and Facebook) was analyzed using structural equation modeling.

Findings

The findings reveal that post-negative events ODBE significantly stimulate tourists' animosity, which in turn drives destination boycott intentions. The ODBE indirectly affects boycott intentions through animosity, acting as a partial mediator. The analysis highlights the significance of the users' prior experience levels (novice vs experienced). Multigroup analysis shows that novice visitors are more sensitive to negative online experiences, resulting in stronger animosity than experienced visitors. Animosity significantly drives boycott intentions, particularly among experienced visitors.

Originality/value

This study’s novelty lies in its comprehensive examination of post-negative events, focusing on how the ODBE influences tourists' negative emotions and boycott intentions. These findings offer valuable insights for tourism researchers and destination marketers, underscoring the importance of optimizing post-service failure ODBE strategies for brand repair, online reputation management, digital marketing innovation and customized service recovery to mitigate the impact of negative events.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 25 July 2024

Muhammad Zubair Alam, Muhammad Rafiq, Adnan Alafif, Sobia Nasir and Jawad Bashir

Research in the field of intrapreneurial behaviour (IB) is developing in terms of the personality results of employees in various occupations. An important developing field is the…

Abstract

Purpose

Research in the field of intrapreneurial behaviour (IB) is developing in terms of the personality results of employees in various occupations. An important developing field is the study of how personality traits (PTs) influence occupational results. While previous theories like situationism focus on the impact of situations, the role of situations as a catalyst for personality in the context of IB has not been explored. Theories like person-job fit have also established the personality-job resemblance for performance measures. This paper aims to conceptualize the activation of PTs for IB responses from employees using trait activation theory (TAT).

Design/methodology/approach

The TAT explains the personality-triggering effect in diverse situations for performance measures. Plenty of research studies have established IB of employees as a performance measure at the individual level that further rejuvenates organisational performance measures. The current study aims to conceptualise how personality and situational factors interact to affect IB outcomes in firms using the TAT. Employees in different occupations utilise personality coherent conflict handling styles (CHS) to manage conflict situations, which might serve as situational cues to activate personality effects in employees engaged in IB.

Findings

A theoretical framework for understanding how situational cues activate PTs for IB development has been proposed in this study.

Practical implications

The findings of the study have repercussions for pedagogy and the practices that are currently used in human resource management.

Originality/value

The study concludes with a series of propositions by arguing and supporting literature on existing conceptions of the trait activation process. Attempting to advance the conceptualisation of TAT, the study also offered implications for theory, pedagogy and practice regarding the relationship between PTs, CHS and IB.

Details

International Journal of Innovation Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-2223

Keywords

Article
Publication date: 10 July 2023

Khadar Ahmed Dirie, Md. Mahmudul Alam and Selamah Maamor

The sustainable development goals (SDGs) devised by the United Nations (UN) call on countries – whether rich or poor – to solve global issues, improve lives and save the planet…

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Abstract

Purpose

The sustainable development goals (SDGs) devised by the United Nations (UN) call on countries – whether rich or poor – to solve global issues, improve lives and save the planet for future generations. However, the UN predicts that between $5 and $7tn will need to be spent annually between now and 2030 to accomplish these goals, posing a major financial hurdle. Islamic social finance, if used ethically, seeks to realise SDGs through fairness, justice and equity. Thus, this study aims to determine how Islamic social finance instruments such as Zakat, Waqf, Sadaqat and Qard-hasan contribute to realising SDGs.

Design/methodology/approach

This study used a preferred reporting items for systematic reviews and meta-analyses-based systematic literature review. Scopus and Google Scholar were chosen for the qualitative and meta-analysis of studies. The topic was reviewed in 178 academic papers from 2000 to 2022. The required articles were analysed after careful review.

Findings

Islamic social financing mechanisms have the capacity to solve many social issues and create better welfare conditions by ensuring economic, social and environmental sustainability in line with the SDGs. Indonesia and Malaysia lead Islamic social finance research, the survey found. The review revealed that Islamic social funding can achieve 11 out of 17 SDGs. Islamic commercial finance can be used for the remaining goals. The paper highlights Islamic social funding research limitations and opportunities.

Research limitations/implications

The review study shows that Islamic social finance can fill the SDG funding gap, especially considering the post-pandemic financial crisis that has increased global income inequality and social disparities.

Originality/value

To the best of the authors’ knowledge, this article is the first of its kind to review the potential of Islamic social financing instruments to help achieve the SDGs.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 26 February 2024

Sabrine Cherni and Anis Ben Amar

This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks.

Abstract

Purpose

This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks.

Design/methodology/approach

This study uses panel data analysis of annual report disclosures over the past 10 years. The authors have selected 79 Islamic banks for the period ranging from 2012 to 2021. The criteria for SSB efficiency used in this research are disclosure of Zakat and disclosure in the SSB report.

Findings

The econometric results show that digitalization has a positive effect on improving the work efficiency of the SSB in Islamic banks. Accordingly, the authors provide evidence that the higher the bank's digital engagement, the higher the quality of the SSB.

Originality/value

The findings highlight the need to improve the current understanding of SSB structures and governance mechanisms that can better assist Islamic banks in engaging in effective compliance with recent governance and accounting reforms. Moreover, Islamic banks are the most capable and appropriate to implement and activate digitalization because they are based on a vital root calling for development if there are executives believing in it, as well as legislation supporting and serving them.

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: 6 November 2024

Karim Sadek and Silva Karkoulian

This research aims to reveal the impact of Green Performance Appraisal (GPA) on Organizational Sustainability (OS) and to explore the effect of GPA on Employee Green Behavior…

Abstract

Purpose

This research aims to reveal the impact of Green Performance Appraisal (GPA) on Organizational Sustainability (OS) and to explore the effect of GPA on Employee Green Behavior (EGB). Moreover, it investigates the factors underlying the relationship between GPA, EGB and OS. Further, it intends to examine the role of Green Knowledge Usage (GKU) in the relationship between EGB and OS.

Design/methodology/approach

Partial Least Squares Structural Equation Modelling technique, SPSS and the Smart PLS 4 Software were used to test the hypotheses and the data collected via a cross sectional online survey conducted among Lebanese firms registered in the local chamber of commerce.

Findings

The results show that GPA plays a significant role in enhancing EGB and in promoting OS. It proves also that EGB partially mediates the relationship between GPA and OS. Further, it reveals the moderating role of GKU in reinforcing the relationship between EGB and OS.

Research limitations/implications

Although the study has some limitations related to the limited sample targeted and the cross-sectional data used, the findings provide various managerial implications and help in enhancing OS. It also advances green human resources management practices theoretically and practically.

Originality/value

This research aims to fill the gaps observed in the literature and explores the impact of GPA on OS examining the mediating role of EGB and the moderating effect of GKU.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 5 October 2023

Abdulaziz Alsultan and Khaled Hussainey

The purpose of this paper is to examine the impact of financial reporting quality (FRQ) on dividend policy. This paper also examines the moderating role of corporate liquidity on…

Abstract

Purpose

The purpose of this paper is to examine the impact of financial reporting quality (FRQ) on dividend policy. This paper also examines the moderating role of corporate liquidity on the FRQ–dividend policy relationship.

Design/methodology/approach

The sample of this paper contains 113 non-financial companies listed on the Saudi Stock Exchange from 2003 to 2019 (1,675 firm-year observations). The authors use OLS regressions to test the hypotheses.

Findings

The authors find a positive relationship between FRQ and dividend policy. They also find that the positive effect of FRQ on dividend policy is not strengthened by the presence of corporate liquidity.

Research limitations/implications

The findings of this study offer implications for stakeholders, including investors and others in Saudi Arabia and other developing countries with comparable business environments. This is because of the significant impact of the dividend policy on a company’s value, as it is a crucial decision that involves distributing substantial amounts of money to shareholders on a regular basis and interacts with other critical decisions within the company. Therefore, the dividend policy has a crucial role in determining the company’s value, which is reflected in its stock prices.

Originality/value

To the best of the authors’ knowledge, this is the first study in Saudi Arabia that provides new empirical evidence on the impact of FRQ on dividend policy and the moderating role of corporate liquidity on this relationship.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 18 November 2024

Pethmi De Silva, Nuwan Gunarathne and Satish Kumar

The purpose of this study is to perform bibliometric analysis to systematically and comprehensively examine the current landscape of digital knowledge, integration and performance…

Abstract

Purpose

The purpose of this study is to perform bibliometric analysis to systematically and comprehensively examine the current landscape of digital knowledge, integration and performance in the transformation of sustainability accounting, reporting and assurance.

Design/methodology/approach

This research uses a systematic literature review, following the Scientific Procedures and Rationales for Systematic Literature Review protocol and uses various bibliometric and performance analytical methods. These include annual scientific production analysis, journal analysis, keyword cooccurrence analysis, keyword clustering, knowledge gap analysis and future research direction identification to evaluate the existing literature thoroughly.

Findings

The analysis reveals significant insights into the transformative impact of digital technologies on sustainability practices. Annual scientific production and journal analyses highlight key contributors to the adoption of digital technologies in sustainability accounting, reporting and assurance. Keyword cooccurrence analyses have identified key themes in sustainability accounting, reporting and assurance, highlighting the transformative role of digital technologies such as artificial intelligence (AI), blockchain, Internet of Things (IoT) and big data. These technologies enhance corporate accountability, transparency and sustainability by automating processes and improving data accuracy. The integration of these technologies supports environmental, social and governance (ESG) reporting, circular economy initiatives and strategic decision-making, fostering economic, social and environmental sustainability. Cluster-by-coupling analyses delve into nine broader revealing that IoT improves ESG report accuracy, eXtensible Business Reporting Language structures ESG data and AI enhances life cycle assessments and reporting authenticity. In addition, digital transformation impacts environmental performance, big data optimizes resource use and edge computing improves eco-efficiency. Furthermore, this study identifies avenues for future research to advance the understanding and implementation of digital technology in sustainability accounting, reporting and assurance practices.

Research limitations/implications

Academically, this research enriches the understanding of how digital technologies shape sustainability practices and identifies gaps in digital knowledge and integration. Practically, it provides actionable insights for organizations to improve sustainability reporting and performance by effectively leveraging these technologies. Policy-wise, the findings advocate for frameworks supporting the effective implementation of these technologies, ensuring alignment with global sustainability goals.

Originality/value

This study offers a detailed analysis of the performance and intellectual framework of research on implementing digital technology in sustainability accounting, reporting and assurance. It highlights the evolving research landscape and emphasizes the need for further investigation into how emerging technologies can be leveraged to achieve sustainability goals.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 3 June 2024

Mohamad Saifudin Mohamad Saleh, Ali Mehellou, Miao Huang and Rizki Briandana

The use of social media for sustainable information is important since it has the potential to influence people’s intentions and behaviour towards sustainability. As previous…

Abstract

Purpose

The use of social media for sustainable information is important since it has the potential to influence people’s intentions and behaviour towards sustainability. As previous studies on social media and sustainable development have primarily focussed on Western viewpoints, this study presents a comprehensive Asian perspective by investigating the impact of social media on sustainable intention and behaviour amongst Malaysian and Indonesian undergraduate university students.

Design/methodology/approach

A campus-wide online survey was conducted with 953 students from Malaysia and Indonesia. The researchers collected data through an online questionnaire and a two-week quantitative survey of undergraduate students in Malaysia and Indonesia. Quantitative data were analysed by SmartPLS software and comparative studies were conducted.

Findings

The result of the survey indicated that Facebook and Instagram were mainly used by Malaysian students to obtain and communicate about sustainability information, whilst Instagram was mainly used by Indonesian students. The findings also discovered that social media usage and social media effectiveness and usefulness are statistically significant predictors of sustainable intention amongst the students in Malaysia and Indonesia. Sustainable intention is also a statistically significant predictor of sustainable behaviour amongst the students. Additionally, this study also found that Malaysian students appeared to have a high level of the effect of sustainable intention on sustainable behaviour and the effect of the effectiveness and usefulness of social media to sustainable intention compared to Indonesian students. On the contrary, their use of social media related to sustainable behaviour was relatively low compared to Indonesian students.

Originality/value

Overall, the findings can contribute to the presently scant empirical works that focus on social media’s influence on sustainability and sustainable development. Furthermore, the findings contribute to the growing body of knowledge related to sustainability communication and sustainable education, particularly in terms of the use of social media in the learning and teaching process. Future research could focus on studying postgraduate students and university students from other Asian countries. Moreover, using qualitative methods like in-depth interviews or focus group discussion and applying other theories might unveil further results.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 8 May 2024

Rakotoarisoa Maminirina Fenitra, Tengku Ezni Balqiah, Rifelly Dewi Astuti, Hendro Prabowo and Sri Rahayu Hijrah Hati

This paper aims to examine existing literature on halal food consumption from the perspective of consumer behaviour research. It identifies progress, current state and gaps and…

Abstract

Purpose

This paper aims to examine existing literature on halal food consumption from the perspective of consumer behaviour research. It identifies progress, current state and gaps and provides direction for future research to advance the field.

Design/methodology/approach

This paper reviewed papers from 2007 to 2023 using Scopus and WOS databases. The review used the Theories–Context–Characteristics–Methods (TCCM) framework and followed the scientific procedures and rationales for systematic literature reviews (SPAR-4-SLR) protocol.

Findings

The review summarises the methods, theory and approaches used in the topic and presents key findings and a proposed framework. It can guide future researchers in developing their models, making it a valuable starting point for future research. Despite the existence of SRL in halal food to the best of the authors’ knowledge, this work is the first review that proposes a model for halal food in consumer behaviour.

Originality/value

This review provides a twofold contribution. First, this review's theoretical contribution is advancing consumer behaviour literature on halal food. Second, this work's practical contribution is to enrich practitioners' understanding of the antecedents of consumer behaviour regarding halal food. This is the first review proposing a consumer behaviour model for Halal food. It makes a theoretical contribution to understanding consumer behaviour on Halal food and provides practical insights for practitioners.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

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