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Article
Publication date: 24 January 2025

Muhammad Arshad, Sadia Afzal, Mariam Farooq, Omer Farooq and Muhammad Atif

This paper aims to investigate the impact of organizational identification on employees’ usage of newly introduced Accounting Information Systems (AIS), with a particular focus on…

Abstract

Purpose

This paper aims to investigate the impact of organizational identification on employees’ usage of newly introduced Accounting Information Systems (AIS), with a particular focus on the mediating influence of attitude and the moderating roles of gender and collectivism. Drawing on social identity theory, the research framework was developed.

Design/methodology/approach

Data were collected using a survey method from 500 service sector employees adapting to a newly implemented AIS. Structural equation modeling (SEM) in Mplus was used for the model testing.

Findings

The results indicate that organizational identification does not directly influence employees’ AIS usage. Nevertheless, the study findings demonstrate that it exerts an indirect influence on employees’ AIS usage through the mediation of their attitude toward the using of new AIS. The moderation of gender and collectivism emerged as crucial, showing the strongest effect of organizational identification on AIS usage among highly collectivist female employees, followed by highly collectivist male employees, and then less collectivist female employees. This relationship is weakest in less collectivist male employees.

Originality/value

To the best of the authors’ knowledge, this investigation stands as the first to integrate social identity theory with cultural values and the gender of employees, offering insights into the employees’ AIS usage.

Details

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

Keywords

Article
Publication date: 28 January 2025

Hina Haram, Madiha Gohar and Ayesha Abrar

The current research study aims to explore the rising appeal of creative industry for institutionally embedded women entrepreneurs of rural Khyber Pakhtunkhwa.

Abstract

Purpose

The current research study aims to explore the rising appeal of creative industry for institutionally embedded women entrepreneurs of rural Khyber Pakhtunkhwa.

Design/methodology/approach

A qualitative research methodology is adopted to conduct the research study. Primary data is collected through in-depth interviews with 38 women entrepreneurs working in two sectors of creative industry in rural Khyber Pakhtunkhwa.

Findings

The research study explored creative industry as the most informal, non-traditional, low cost, flexible and convenient business sector for institutionally embedded Pukhtoon women entrepreneurs of rural KP.

Practical implications

The study draws the attention of policymakers and government to consider the informal norms in which women entrepreneurship is deeply embedded, while making entrepreneurship development policies and programs. The research study drives the attention of government toward making entrepreneurial education and training facilities easily available so that the skill and talent of women entrepreneurs can be more polished and enhanced. It further suggests that if the policymakers and Government of Pakistan take positive initiations and recognize the paramount importance, the creative industry of Pakistan has the potential of contributing toward uplifting of the economy.

Originality/value

The study helps in identifying the prevailing social and cultural norms in KP that shapes the choice of women entrepreneurs toward entrepreneurship in creative industry. It emphasizes to understand the reasons, for which women in KP, opt to open their entrepreneurial ventures in creative industry.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 15 November 2024

Yogesh Mahajan, Sunali Bindra, Shikha Mann and Rahul Hiremath

To be green creative is to come up with fresh, original and practical ideas for green products, green services, green processes or green activities. The purpose of this study is…

Abstract

Purpose

To be green creative is to come up with fresh, original and practical ideas for green products, green services, green processes or green activities. The purpose of this study is to provide a comprehensive overview of green creativity (GC) research by tracing the development of important theories, contexts, characteristics and methodologies (TCCM), and to illustrate how they relate to one another based on the systematic review and analysis of the existing literature relevant to GC from 2013 to 2023.

Design/methodology/approach

The research takes a methodical, structured approach to its literature evaluation, identifying prior contributions and offering frameworks for future study.

Findings

This research aims to highlight the challenges associated with planning, developing and implementing GC to realize the firm’s strategic and operational goals. Comprehensive networks, important countries, notable authors, key TCCM are provided by a TCCM and bibliographic analysis of the current GC literature.

Research limitations/implications

The research addresses the concerns of managers across all types of entities and fills in the gaps, such as the skewed focus on GC’s applicability in large businesses and developing countries, as well as the limitations of a single-level analysis.

Originality/value

The research as a whole provides the taxonomy, utilization and mapping of logical concepts that strengthen GC. The study also highlights areas where more research is needed and where gaps and unresolved tensions remain. By delving into the nature of knowledge, the authors can better understand the factors that will ultimately shape the scope of future studies.

Details

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

Keywords

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