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Article
Publication date: 21 June 2024

Carole Serhan, Nour Nasr, Georges Cheikh and Gerard Nachar

This research study investigates the relationship between management practices and young employee retention in the hospitality and tourism industry in Lebanon. Besides, it…

273

Abstract

Purpose

This research study investigates the relationship between management practices and young employee retention in the hospitality and tourism industry in Lebanon. Besides, it examines the moderating role of the workplace context in the relationship between management practices and employment retention in the industry.

Design/methodology/approach

Non-probability purposive sampling method was used to collect 421 questionnaires through a survey of young employees. Exploratory factor analysis (EFA) and Cronbach's alpha test are conducted to test the construct validity, reliability, and internal consistency of collected data. Descriptive statistics are used to interpret the data. Zero-order correlations, multiple regression analysis and Fisher's Z-test are applied to assess the interrelations of the various groups of variables and the determinants of young employee retention.

Findings

The findings show that management practices tested in this study have significant relationships with young employee retention in the hospitality and tourism industry in Lebanon. Further, the findings reveal that the workplace context moderates the relationship between three management practices (participation in decision-making, training, and performance recognition) and young employee retention.

Practical implications

The findings suggest that managers in hospitality and tourism businesses must improve their management practices and promote a positive workplace context to retain young employees.

Originality/value

Finally, this study is the only one that tests the moderating role of the workplace context in the relationship between five selected management practices (participation in decision-making, training, performance recognition, remuneration and job continuity) and young employee retention. Previous studies used fewer variables.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

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Article
Publication date: 23 December 2024

Mahmood Madhoosh, Mehdi Safari Gerayli, Javad Ramezani, Javad Babaee Khalili and Mehdi Khalilpour

This paper, on the one hand, aims to introduce a framework that helps to identify human rights accounting (HRA) factors and, on the other hand, investigates the effect of…

15

Abstract

Purpose

This paper, on the one hand, aims to introduce a framework that helps to identify human rights accounting (HRA) factors and, on the other hand, investigates the effect of accountants’ professional development (APD) on HRA.

Design/methodology/approach

The research design consists of two main parts: (1) Identifying HRA factors through interviews and evaluating the validity and reliability of the presented framework dimensions and (2) Research hypothesis testing through partial least squares in selected firms listed on Tehran Stock Exchange.

Findings

Based on the mixed method of this study, the result in the qualitative part is to provide the HRA framework of the existence of three categories; There are 6 components and 32 themes during 12 interviews. In the quantitative section, the results of the study showed that APD has a significantly positive effect on HRA.

Originality/value

The study contributes to the literature on perceptions of human rights from a social accounting perspective in an emerging economy like Iran. Because human rights accountability is an urgent challenge for companies in today’s society. However, scholars have largely disregarded the role of accounting in the process of holding companies accountable for human rights violations. This study by questioning the relationship between accounting and human rights indicates that urgent measures need to be undertaken to mainstream the legitimate human rights obligations of business entities.

Details

Journal of Advances in Management Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0972-7981

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Article
Publication date: 24 April 2024

Mohamed Moshreh Ali Ahmed, Dina Kamal Abd El Salam Ali Hassan and Nourhan Hesham Ahmed Magar

The purpose of this paper is to investigate whether audit committee characteristics, in particular audit committee size, audit committee activity and audit committee gender…

813

Abstract

Purpose

The purpose of this paper is to investigate whether audit committee characteristics, in particular audit committee size, audit committee activity and audit committee gender diversity, are associated with financial performance in Egyptian banks. The second purpose of this paper is to explore the moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance.

Design/methodology/approach

A multiple regression analysis is used to estimate the moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance of a sample of Egyptian banks during the period between 2018 and 2022.

Findings

The results indicate that audit committee size has a negative and insignificant effect impact on return on assets (ROA) and return on equity (ROE), respectively. The results also indicate that the audit committee gender diversity has a significant positive impact on ROA and ROE, respectively. Regarding audit committee activity, the number of board meetings has a negative and insignificant effect on ROA and ROE, respectively. Regarding gender diversity as a moderating variable, in general there is a positive effect of gender diversity on the relationship between audit committee characteristics and financial performance.

Research limitations/implications

The study was limited to 20 banks in one country, but it sets the tone for future empirical research on this subject matter. The study also relied on one moderating variable, which is board gender diversity. This study provides an avenue for future research in the area of corporate governance and financial performance in other emerging countries, especially other African countries.

Practical implications

This study provides useful insights for managers and policymakers to better understand which audit committee characteristics can best encourage a company to improve financial performance. Furthermore, regulators should ensure that banks strictly adhere to corporate governance principles to build a strong banking industry capable of achieving economic development.

Social implications

Banks will benefit equally from valuable qualities across demographic groupings in society by having females on the audit committee and appropriate audit committee meetings. Additionally, if audit committee members are correctly selected, banks with more females in audit committee and suitable audit committee meetings can successfully contribute to strengthening financial performance and social welfare of diverse segments of society. A culture of good banking governance must emerge to improve bank financial stability and, as a result, greater stability and economic growth.

Originality/value

To the best of the authors’ knowledge, the study is, perhaps, the first to examine the moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance in Egyptian banks. This study adds to the literature by investigating such an issue in a developing economy that operates in a different context than those in developed countries.

Details

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

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Article
Publication date: 9 September 2024

Maryam Larikaman, Mahdi Salehi and Nour-Mohammad Yaghubi

This study aims to investigate blockchain technology (BT) and its opportunities and weaknesses in Iran's tax system; it addresses the opportunities and challenges of BT when…

228

Abstract

Purpose

This study aims to investigate blockchain technology (BT) and its opportunities and weaknesses in Iran's tax system; it addresses the opportunities and challenges of BT when incorporated into Iran's tax system.

Design/methodology/approach

The statistical population consists of all the employees and managers working in tax administration, and 674 participants were selected as the sample size via Cochran sampling. The partial least square tests are used to investigate the impact of the independent variable on dependent ones.

Findings

The results show that BT positively affects three components of tax, including value-added tax, tax on shipping goods and income tax. BT’s advantages and opportunities positively affect these taxation types, while its threats negatively affect the opportunities and challenges in Iran’s tax system; this study provides helpful insights and develops the knowledge. Furthermore, this is among the initiatives addressing BT’s opportunities and challenges in three discriminative taxation sectors, including value-added tax, tax on shipping goods and payroll tax.

Originality/value

Since no study has addressed BT’s opportunities and weaknesses in Iran’s tax system, it addresses the opportunities and challenges of BT when incorporated into Iran’s tax system.

Details

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

Keywords

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Article
Publication date: 2 October 2024

Alper Uğur

As lubricating oils are used, their performance deteriorates and they become contaminated. The purpose of this paper is to investigate the lubrication performance of reclaimed…

59

Abstract

Purpose

As lubricating oils are used, their performance deteriorates and they become contaminated. The purpose of this paper is to investigate the lubrication performance of reclaimed 5 W-30 a fully synthetic used engine oil (UEO) with wear tests after refining it from a solvent-based extraction method using solvent (1-PrOH) and adsorbent materials such as cement, celite and deep eutectic solvent (DES).

Design/methodology/approach

The treated oil mixtures were prepared by blending engine oils with various adsorbent materials at 5% (w/w) in organic 1-PrOH solvent at a UEO: solvent ratio of 1:2 (w/w). The measurement of kinematic viscosity, density, the total acid number (TAN) and elemental analysis of oil samples was done by the ASTM standards D445/D446, D4052, D974 and D6595, respectively. Adsorbents and treated oil samples characterized by SEM-EDX, FTIR and UV analysis, respectively. Meanwhile, lubricating performance in tribological applications was evaluated through the wear test device using a rotating steel alloy 1.2379 cylinder and a stationary 1.2738 pin under 20, 40 and 80 kg load conditions. Worn surface analysis was done with SEM and 2.5D images.

Findings

It was found that when using the combination of cement and celite as an adsorbent in the reclamation of used engine oil demonstrated better lubricant properties. The properties of used engine oil were improved in the manner of kinematic viscosity of 32.55 from 68.49 mm2/s, VI (Viscosity index) value of 154 from 130, TAN of 3.18 from 4.35 (mgKOH/g) and Fe content of 11 from 32 mg/L. The anti-wear properties of used engine oil improved by at least 32% when 5% cement and 5% celite adsorbent materials were used together.

Research limitations/implications

The paper is based on findings from a fully synthetic 5 W-30 A5 multi-grade engine lubrication oil collected after driving approximately 12.000 km.

Practical implications

The results are significant, as they suggest practical regeneration of used engine oil is achievable. Additionally, blending fresh oil with reclaimed used engine oil in a 1:1 ratio reduced wear loss by over 10% compared to fresh oil.

Social implications

Reusing used engine oils can reduce their environmental impact and bring economic benefits.

Originality/value

This study showed that the properties of UEO can be enhanced using the solvent extraction-adsorption method. Furthermore, the study provided valuable insights into the metal concentrations in engine oil samples and their impact on lubrication performance. The order of the number of the grooves quantity and the possibility of the observed scuffing region trend relative to the samples was UEO > 5W-30 fresh oil > Treated oil sample with the adsorbent cement and celite together.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-06-2024-0209/

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