Search results

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.

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.

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.

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.

China–Pakistan Economic Corridor (CPEC) is a framework of regional connectivity in which employees have to work in a cross-cultural environment. This study has extended the leader-member exchange theory by investigating the mediating role of employee commitment (EC) between the relationship of leader-member exchange (LMX) and employee's work-related behaviors.

PLS-SEM technique was used to test the model by utilizing a multi-wave/two-source data collected from employees and their supervisors (n = 500) working in different energy projects of CPEC.

According to the results/findings, LMX has a significant positive impact on employee commitment, employee performance (EP) and open-minded discussions, but insignificant impact on innovative work behaviour (IWB). Mediating role of employee commitment was significant between the relationship of LMX with EP and open-minded discussions, but insignificant with the IWB.

The study contributes empirical evidence to understanding the leader-member exchange relationship among Chinese managers and Pakistani workers. It also contributes to the LMX theory literature by investigating the effect of LMX on followers' outcomes (employee performance, IWB, open-minded discussions) through employee commitment.

This study explores value-added food products in smallholder dairy farming in developing countries by analyzing external pressures, supply chain learning, farmer innovation, education level, and food safety compliance.

We employed a quantitative approach by surveying 418 smallholder dairy farmers in three districts of Pakistan using interviewer-administered questionnaires. Data analysis involved confirmatory factor analysis and structural equation modeling.

The results indicate that external pressure significantly affects value-added smallholder dairy farms. This relationship is mediated by supply chain learning and farmers' innovative behavior, and moderated by farmers' education level and compliance with food safety standards.

Further research is required to explore the drivers of value addition at the supply chain level.

This study contributes to the understanding of smallholder dairy farming dynamics and provides practical implications for improving value addition by managing the interplay between antecedents and promoting best practices in the industry.

This research seeks to examine the mitigating effect of religiosity on the relationship between abusive supervision and unethical behavior in employees, with moral disengagement serving as a mediating factor. Drawing on social cognitive theory, the study proposes an overarching moderated mediation framework to analyze this complex dynamic.

The testing of the model was based on hierarchical data obtained from 70 work units in services sector. Within this framework, 70 supervisors evaluated the unethical conduct of employees, while 700 employees assessed the abusive supervision they experienced and reported on their own moral disengagement and religiosity. For the analysis of both the measurement and the hypothesized models, multilevel modeling techniques in the Mplus software were utilized.

The study's findings indicate a direct positive link between abusive supervision and employees' unethical behavior, with moral disengagement mediating this relationship. Furthermore, the research discovered that abusive supervision leads to unethical behavior in employees through moral disengagement only in instances where their religiosity is low.

This research delves deeper by elucidating the role of moral disengagement in the dynamic between abusive supervision and unethical behavior. Diverging from prior research, this study uniquely highlights the moderating role of religiosity, showing its potential to weaken the impact of abusive supervision on unethical behavior in employees through moral disengagement.

This study analyses the organizational consequences of work–family conflict (WFC) among female nurses in health care sector. Moreover, this study focuses on the moderating effect of intrinsic motivation on the association between WFC dimensions with different organizational outcomes.

Data are collected from 347 female nurses working in health care sector at Islamabad, Rawalpindi, Lahore, Multan and Bahawalpur regions of Pakistan, using random sampling technique. Regression analysis is used to test the hypotheses of this study.

The findings demonstrate that WFC conflict lowers job satisfaction, affective commitment and organizational citizenship behaviour. Contrary, WFC reduces job satisfaction, affective commitment and organizational citizenship behaviour and increases turnover intentions among female nurses. Moreover, intrinsic motivation moderates the association between WFC and certain organizational outcomes.

The study offers valuable insights for female nurses at health care sector about WFC and finally leads to theoretical contributions and practical implications for the healthcare sector of Pakistan.

The purpose of the study is to determine how signals of market orientation and brand storytelling affect the evaluation of start-ups by Shark Tank judges.

The authors analyzed 430 Shark Tank pitches to test their hypotheses. Their expert annotations based on elements of their conceptual model pave the way for them to deploy a large language model that gives us unique psycholinguistic insights into the start-up pitches.

The authors find that market responsiveness and external disadvantage and passion and determination in brand storytelling have a significant impact on the evaluations of start-ups by investors.

The research is set in an early-stage venture context in the US.

The research findings on business-to-investor interactions can benefit B2B marketers, start-ups and investors.

Their research which draws conceptual inspiration from the resource-based view of the firm and the signaling theory is unique in that the authors use cutting edge large-language model tools to draw psycholinguistic B2B insights from the Shark Tank interactions.

This study aims to study the impact of corporate governance (CG) versus ethical investment on the firm performance. It takes into account the firms of Bangladesh, India, and Pakistan for the purpose of the study. A composite variable of CG index and environmental, social, and governance (ESG) index is used to test the impact on the firm performance. Separate country wise and overall analysis is obtained. Regression analysis is used to obtain the results. Two measures of performance are used, one is return on assets (ROA) and other is Tobin Q. The findings of the study reveal that there is an impact of corporate governance index (CGI) on firm performance (overall and country wise) whereas ethical investment (EI) has an impact on firm performance when tested overall and no impact when checked for country wise results. The results further show that on country level, increase in CG measures may lead to positive results, but at the macro level, it may lower the performance. On the other hand, at the micro level, ethical finance may not show its impact; however, at the macro level, it has an impact. The study has implications for the investors and policymakers.

Hoping to uncover the physical principles of the vibration of the functionally graded material (FGM) microplate, by which the authors can make contributions to the design and manufacturing process in factories like micro-electro-mechanical system (MEMS) and other industries.

The authors design a method by establishing a reasonable mathematical model of the physical microplate composed of a porous FGM.

The authors discover that the porosity, the distributions of porosity, the power law of the FGM and the length-to-thickness ratio all affect the natural frequency of the vibration of the microplate, but in different ways.

Originally proposed a model of the micro FGM plate considering the different distributions of the porosity and scale effect and analyzed the vibration frequency of it.

This study aims to empirically examine the influence of financial constraints on firm carbon emissions. In addition to the role of financial constraints in firm-level carbon emissions, this study also examines this influence in the presence of governance, environmental orientation and firm-level attributes.

Using pooled ordinary least square, this study examines the impact of financial constraints on firm-level carbon emissions using a panel of 1,536 US firm-year observations from 2008 to 2019. This study also used two-step generalized method of moment–based dynamic panel data and two-stage least square approaches to address potential endogeneity. The results are robust to endogeneity and collinearity issues.

The results suggest that financial constraints enhance the carbon emissions of the firms. The economic significance of financial constraints on carbon emissions is more pronounced for the firms that do not report environment-related expenditure investment and those that are highly leveraged. The authors further document that firms with a nondiverse gender board signify a statistically significant impact of financial constraints on carbon emissions. These results are also economically significant, as one standard deviation increase in financial constraints is associated with a 3.340% increase in carbon emissions at the firm level.

Some implicit and explicit factors like corporate emissions policy and culture may condition the relationship of financial constraints with carbon emissions. Therefore, it would be worthwhile to consider these factors for future research. In addition, it is beneficial to identify the thresholds and/or quantiles at which financial constraints may significantly make a difference in enhancing carbon emissions.

The findings offer policy implications for investment in stakeholder engagement for capital acquisitions, thereby effectively enforcing environmental innovation and leading to a reduction in carbon emissions.

This study integrated governance and environment-oriented variables in the model to empirically examine the role of financial constraints on the carbon emissions of the firms in the USA over and above what has already been documented in the earlier literature.