Wubitu Elias Gemedu, Zerihun Ayenew Birbirsa and Gemechu Nemera Dinber
This study aims to explore the interconnectedness of talent management, organisational commitment and organisational performance. It reviews the theoretical underpinnings of each…
Abstract
Purpose
This study aims to explore the interconnectedness of talent management, organisational commitment and organisational performance. It reviews the theoretical underpinnings of each concept and delves into the established relationships between them.
Design/methodology/approach
This study is designed in descriptive design using an extant article review method. Effective talent management practices, which encompass, talent identification, talent development, performance management, succession planning, reward management and talent retention, are hypothesised to foster a strong sense of organisational commitment. This commitment, characterised by an employee’s emotional attachment, sense of obligation and belief in the organisation’s goals, is expected to translate into higher levels of performance.
Findings
This study argues that a robust talent management strategy fosters a culture that cultivates organisational commitment, ultimately leading to improved organisational performance. This study highlights the potential mediating role of factors like organisational commitment, further strengthening the relationship between talent management and organisational success.
Research limitations/implications
This study is conceptual; the future researchers can use the proposed model to test the inter-relationship of the three variables empirically.
Practical implications
Organisations can leverage talent–commitment–performance nexus on human resource management practices.
Originality/value
This study closes the gap in the literature on the relationship between talent management, organisational commitment and organisational performance.
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Juliette Senn, Sarah Maire and Alessandro Ghio
Addressing grand challenges requires an in-depth understanding of the social constructs, such as the gender discourse that shapes gender equality. Accounting, through annual…
Abstract
Purpose
Addressing grand challenges requires an in-depth understanding of the social constructs, such as the gender discourse that shapes gender equality. Accounting, through annual reporting, contributes to constructing realities, thus impacting grand challenges. This paper explores how organizational reporting by a non-governmental organization (NGO) promotes particular ideologies about gender in a changing sociocultural context.
Design/methodology/approach
The paper uses a case study of an NGO that has long used annual reports to disseminate its perspectives on gender. Drawing on 1,251 pages of annual reports (in French, a gendered language), including 1,618 visuals, from 1995 to 2021, we use feminist and ideological perspectives to analyse the rhetorical strategies used.
Findings
The results show that the NGO’s annual reports include evolving perspectives on gender. In an earlier period, it emphasizes complementarity between men and women while assigning primary roles to men. More recently, while the organization continues to support traditional visions on gender representation, the reporting narratives and visuals strive towards greater inclusivity. The findings also suggest instances of ambiguity in how an organization can use narratives and visuals, prompting a discussion on the idea of rhetorical ambiguity in organizational reporting.
Originality/value
This study shows how organizational reporting longitudinally evolves regarding grand challenges, beyond financial and business matters. The paper identifies sites of gender ideology in both visuals and narratives of the reports.
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Zijun Lin, Chaoqun Ma, Olaf Weber and Yi-Shuai Ren
The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams…
Abstract
Purpose
The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.
Design/methodology/approach
The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.
Findings
The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.
Practical implications
SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.
Social implications
SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.
Originality/value
This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.
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James E. Larsen, Marlena L. Akhbari and Brandon C.L. Morris
This paper reports the results of an investigation of the use of instalment land contracts (ILCs) in the Montgomery County, Ohio commercial real property market.
Abstract
Purpose
This paper reports the results of an investigation of the use of instalment land contracts (ILCs) in the Montgomery County, Ohio commercial real property market.
Design/methodology/approach
Generalised spatial two-stage least squares regression is used to analyse data from 164 ILC financed commercial property transactions and 918 traditionally financed commercial property transactions, all of which were initiated between January 1, 2016 and December 31, 2023.
Findings
In our sample, the use of ILCs for the acquisition of commercial real estate is concentrated on relatively low-value properties. A bargaining power imbalance was discovered; the price ILC vendees promised to pay was more than buyers using traditional financing paid for similar property.
Practical implications
The results suggest that some commercial property investors use ILCs because they cannot qualify for a loan from an institutional lender, and some may benefit from the additional regulations that ILC critics have proposed.
Originality/value
This is the first published empirical study of ILC use in a local commercial property market.
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Sanjay Gupta, Anchal Arora, Simarjeet Singh and Jinesh Jain
In the present era, artificial intelligence (AI) is transforming and redefining the lifestyles of society through its applications, such as chatbots. Chatbot has shown tremendous…
Abstract
Purpose
In the present era, artificial intelligence (AI) is transforming and redefining the lifestyles of society through its applications, such as chatbots. Chatbot has shown tremendous growth and has been used in almost every field. The purpose of this study is to identify and prioritize the factors that influence millennial’s technology acceptance of chatbots.
Design/methodology/approach
For the present research, data were collected from 432 respondents (millennials) from Punjab. A fuzzy analytical hierarchy process was used to prioritize the factors influencing millennials’ technology acceptance of chatbots. The key factors considered for the study were information, entertainment, media appeal, social presence and perceived privacy risk
Findings
The findings of the study revealed media appeal as the top-ranked prioritized factor influencing millennial technology acceptance of chatbots. In contrast, perceived privacy risk appeared as the least important factor. Ranking of the global weights reveals that I3 and I2 are the two most important sub-criteria.
Research limitations/implications
Data were gathered from the millennial population of Punjab, and only a few factors that influence the technology acceptance of chatbots were considered for analysis which has been considered as a limitation of this study.
Practical implications
The findings of this study will provide valuable insights about consumer behaviour to the business firm, and it will help them to make competitive strategies accordingly.
Originality/value
Existing literature has investigated the factors influencing millennials’ technology acceptance of chatbots. At the same time, this study has used the multi-criteria decision-making technique to deliver valuable insights for marketers, practitioners and academicians about the drivers of millennials’ technology acceptance regarding chatbots which will add value to the prevailing knowledge base.