Dan Luo, Xiewen Ni, Eugene Cheng-Xi Aw and Garry Wei-Han Tan
This study aims to propose and validate a research framework pertaining to the willingness to disclose information in the context of mobile banking apps. The interrelationships…
Abstract
Purpose
This study aims to propose and validate a research framework pertaining to the willingness to disclose information in the context of mobile banking apps. The interrelationships between privacy protection, perceived personalization, social presence, design aesthetics, consumer empowerment, parasocial interactions and privacy concerns are assessed as antecedents of willingness to disclose information.
Design/methodology/approach
Based on a self-administered survey, this study gathered data from 450 Chinese consumers. The data were analyzed using structural equation modeling via SmartPLS 4 software.
Findings
The findings indicate that (1) privacy concerns are negatively related to willingness to disclose information, (2) parasocial interaction reduces privacy concerns, (3) consumer empowerment is positively influenced by privacy protection and perceived personalization and (4) social presence and design aesthetics positively contribute to the formation of parasocial interaction.
Originality/value
The current study serves to reinforce a theoretical understanding of the willingness to disclose information in mobile banking apps, which is underresearched. The findings offer alternative psychological mechanisms (i.e. consumer empowerment and parasocial interaction) and relevant mobile banking app attributes to explain the willingness to disclose information.
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Md Shamim Hossain, Md Zahidul Islam, Md. Sobhan Ali, Md. Safiuddin, Chui Ching Ling and Chorng Yuan Fung
This study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.
Abstract
Purpose
This study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.
Design/methodology/approach
This study employs the second-generation unit root test and the generalised method of moments (GMM) techniques. The Kao residual cointegration test corroborates a long-run cointegration among variables.
Findings
Female directors demonstrate mixed and unusual findings. No significant impact of female directors on tax avoidance is found. In addition, the presence of female directors does not show any negative or significant moderating impacts on the relationship between leverage, firm age, board size and tax avoidance. However, having more female directors can negatively and significantly moderate the relationship between more profitable firms, larger firms and tax avoidance. These findings show that the board of directors could use the presence of female directors to maximise their opportunistic behaviour, such as to avoid tax.
Research limitations/implications
Research limitations – The study is limited by considering only 62 listed firms. The scope could be extended to include non-listed firms.
Practical implications
Research implications – There is increasing pressure for female directors on boards from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, and Fortune and Financial Times Stock Exchange (FTSE) rankings. This study provides input to decision-makers putting gender quota laws into practice. Our findings can help policy-makers adopt regulatory reforms to control tax avoidance practices and enhance organisational legitimacy. Policymakers can change their policy to include female directors up to the threshold suggested by the critical mass theory.
Originality/value
This is the first attempt in Bangladesh to explore the role of female directors in the relationship between the firms' characteristics and tax avoidance. The current study has significant ramifications for bringing gender diversity into practice as a component of good corporate governance.
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Jonnas Esmeraldo Marques de Vasconcelos and Ana Elisa Saggioro Garcia
The New Development Bank (NDB) was established by BRICS to address the need for a new balance in the global financial order. It is primarily composed of developing economies and…
Abstract
The New Development Bank (NDB) was established by BRICS to address the need for a new balance in the global financial order. It is primarily composed of developing economies and initially lacked Western presence. The NDB was envisioned as a bank from and for the Global South, promoting green initiatives and adopting a noninterventionist approach, which led to high expectations for its performance. However, after it began operations, our analysis revealed that the NDB has encountered operational limitations. Our evaluation followed three steps: discussing the creation and expectations of the NDB, analyzing its funding policies and performance, and presenting future challenges. The NDB was evaluated by considering its Articles of Agreement, General Strategy, Annual Reports, and a comparison with the Asian Infrastructure Investment Bank's performance.
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Abstract
Purpose
On the premise of verifying whether the platformization organization of DEEs is born, this work aims to explore the evolutionary process of the organizational structure of digital entrepreneurial enterprises (DEEs) and to further reveal the drivers of organizational structure evolution from the perspective of data resources.
Design/methodology/approach
The authors use a longitudinal two-case approach to analyze rich archival and interview data from two DEEs in China.
Findings
The findings reveal that the organizational structure of DEEs evolves from hierarchy, network and flatlization to platformization, that the drivers of evolution include building data flow channels, removing barriers of data flow and forming data rules. Meanwhile, the coordination devices in this process have gradually evolved from hierarchy to standard operating procedures, shared culture, norms, etc. to achieve a balance between commercial and creative success.
Originality/value
This work develops a framework for the evolution of organizational structure of DEEs from organization design theory lens and provide some management insights into the development of DEEs.
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Constantin Bratianu, Dan Paiuc and Laura Brancu
This article aims to delve into the connections between DNA, cultural intelligence (CQ) and knowledge dynamics (KD) as native ingredients of the global mindset of multicultural…
Abstract
Purpose
This article aims to delve into the connections between DNA, cultural intelligence (CQ) and knowledge dynamics (KD) as native ingredients of the global mindset of multicultural managers and leaders. Cognitive science and knowledge management researchers show that business process decision-making is not entirely rational, based on explicit knowledge. They depend on the dynamics of rational, emotional and spiritual knowledge fields and on the capacity to integrate those dynamics into cultural intelligence. Most business process management studies show that managerial competencies depend on native and educational components. The literature usually addresses the developing process of those competencies through educational programs and leaves a knowledge gap concerning their native ingredients.
Design/methodology/approach
We designed an integrated research approach containing a critical literature review, supported by a bibliometric analysis using VOSviewer and a quantitative analysis derived from questionnaires and their statistical processing using SPSS, version 28. Based on VOSviewer variant 1.6.20, the bibliometric approach is used to understand the intricate correlation between DNA, CQ and KD, while the quantitative analysis is rooted in a questionnaire’s results from a sample of 101 managers with cross-cultural experience.
Findings
The analysis reveals that DNA diversity can play a notable role as a vector and predictor of CQ and KD. The results demonstrate the connection between geo-genetic diversity, CQ and the ability to be effective in multicultural business environments. Furthermore, the study highlights the impact of DNA on knowledge dynamics, revealing how geo-genetic variations impact the transfer and transformation of knowledge within sociocultural contexts—with implications for organizational behavior and cross-cultural and multicultural management.
Research limitations/implications
This study may encounter limitations in establishing a direct and unique causal relationship between DNA, cultural intelligence and knowledge dynamics, as the complex interplay of various factors, such as individual experiences, social environment and education, could influence the interpretations of the findings. Additionally, generalizing the results across diverse populations would be challenging due to the potential ethnic and geographic variations in genetic and cultural contexts (Alexander et al., 2021). Also, for future research, we could reverse the process and measure a self-reported CQ before the DNA test in order to avoid any potential cultural bias or extended perception. Business process management within a multicultural environment is strongly nonlinear and more complex models should be developed to reveal the inner correlations between main constructs.
Practical implications
This research extends beyond academia into practical domains such as organizational behavior, cross-cultural and multicultural leadership, and sustainable business processes. Acknowledging the role of genetic diversity in these phenomena encourages further inquiry, prompting scholars and practitioners to investigate the organization’s concrete ways to increase creativity and innovation, adaptability and resilience toward successful navigation in the international business environment based on diversity, inclusion and global mindset.
Social implications
Comprehending the genetic underpinnings of cultural intelligence and knowledge dynamics has potential implications for various fields, such as education, cross-cultural communication and even policy-making. By acknowledging and harnessing the influence of genetic diversity in these domains, we aim to create more inclusive and opportunity-rich environments that foster intercultural learning and cooperation. We also aim to generate more sustainable business approaches based on flexibility, continuous learning and cultural adaptation.
Originality/value
Previous literature mainly concentrated on environmental and individual factors acting on CQ and KD; however, this study is focused on uncovering DNA’s influence on these concepts and topics. The originality of this study lies in challenging conventional views on CQ and KD by introducing genetic factors to understand individual differences. Recognizing the impact of diverse genetic roots on CQ and KD, this paper emphasizes values like respect for the culture and historical background, understanding others' values, diversity and inclusion, and learning and agilely adapting. These vectors are the foundation for modern business processes in multicultural environments.
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In construction projects, engineering variations are very common and create breeding grounds for opportunistic claims. This study investigates the complementary effect between an…
Abstract
Purpose
In construction projects, engineering variations are very common and create breeding grounds for opportunistic claims. This study investigates the complementary effect between an inspection mechanism and a reputation system in deterring opportunistic claims, considering an employer with limited inspection accuracy and a contractor, which can be either reputation-concerned or opportunistic.
Design/methodology/approach
This paper applies a signaling game to investigate the complementary effect between the employer's inspection and a reputation system in deterring the contractor's possible opportunistic claim, considering the information-flow influence of claiming prices.
Findings
This study finds that in the exogenous-inspection-accuracy case, the employer does not always inspect the claim. A more stringent reputation system complements a less accurate inspection only when the inspection cost is lower than a threshold, but may decline the employer's surplus or social welfare. In the optimal-inspection-accuracy case, the employer always inspects the claim. However, only a sufficiently stringent reputation system can guarantee the effectiveness of an optimal inspection in curbing opportunistic claims. A more stringent reputation system has a value-stepping effect on the employer's surplus but may unexpectedly impair social welfare, whereas a higher inspection cost efficiency always reduces social welfare.
Originality/value
This article contributes to the project management literature by combing the signaling game theory with the reputation theory and thus embeds the problem of inspection mechanism design into a broader socio-economic framework.
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Seema Bhardwaj and Kishalay Adhikari
The consumption of organic wine has witnessed exponential growth, mainly because of changing lifestyles, rising disposable income, modernity aspects and claimed health benefits…
Abstract
Purpose
The consumption of organic wine has witnessed exponential growth, mainly because of changing lifestyles, rising disposable income, modernity aspects and claimed health benefits. Understanding the motivations and attributes affecting organic wine consumption (OWC) provides a limited perspective on consumption and behavioral patterns.
Design/methodology/approach
This study used a set of screening criteria to arrive at the final choice of fine-dining restaurants and bars that serve wine in their outlets. Based on the selected locations, we gathered responses from 558 consumers aged 18 years and above with prior experience of buying organic and non-organic wine. The hypothesized model was validated using covariance-based structural equation modeling (CB-SEM). From the perspective of organic wine consumption, the research findings exhibit significant links between the drivers.
Findings
The findings underscore the moderating impact of ethnocentrism toward shaping consumers’ attitudes and brand love. Additionally, gender and consumption frequency indicated significant variations among consumers of organic wine. Female consumers strongly believe that consumption of organic wine provides health benefits, societal acceptance and moments of joy. Additionally, men usually associate wine consumption with enhanced their affective, convivial and sensory pleasure.
Originality/value
This study examines the drivers and marketing outcomes of organic wine consumption using Behavioral Reasoning Theory (BRT) and the Theory of Hedonic Asymmetry (THA).
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Innocent Chigozie Osuizugbo, Mazen M. Omer, Olalekan Shamsideen Oshodi, Hongping Yuan, Rahimi A. Rahman and Atinuke Adebimpe Orekan
In the face of rising concerns over air pollution in buildings, this study undertakes a systematic review of emerging technologies for mitigating air pollution, with the goal of…
Abstract
Purpose
In the face of rising concerns over air pollution in buildings, this study undertakes a systematic review of emerging technologies for mitigating air pollution, with the goal of devising a comprehensive framework to address air pollution in buildings. It begins by highlighting the critical backdrop of deteriorating air quality across global cities, setting the stage for an urgent inquiry into viable solutions.
Design/methodology/approach
This study systematically reviews the literature on emerging technologies for mitigating air pollution in buildings. In total, 2,630 related articles were identified and analyzed using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method.
Findings
The findings illuminate a promising landscape of technological advancements, demonstrating significant reductions in key pollutants, including particulate matter and greenhouse gases. Innovations in filtration systems, renewable energy adoption and smart buildings emerge as pivotal in driving down pollution levels. Furthermore, the study elucidates the synergistic potential of integrating these technologies with strategic policy initiatives and community engagement efforts, highlighting the multifaceted approach required to combat air pollution effectively.
Originality/value
To the best of the authors’ knowledge, this study is the first to systematically review prior literature on technologies for mitigating air pollution in buildings. The significance of this study extends beyond its theoretical contributions, offering practical insights and actionable strategies for industry professionals, policymakers and researchers. It underscores the critical intersection of technology and policy in paving the way for healthier built environments, providing a blueprint for future initiatives to achieve sustainable air quality improvements.
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Mohd Faiz Abu Bakkar, Amar Hisham Jaaffar and Nurshahirah Abd Majid
This study aims to review recent conceptualizations and theories of organizational citizenship behaviour (OCB) and its role in the energy transition from Malaysia’s perspective…
Abstract
Purpose
This study aims to review recent conceptualizations and theories of organizational citizenship behaviour (OCB) and its role in the energy transition from Malaysia’s perspective. It examines how factors of OCB, such as individual values, attitudes, motivations, leadership style, organizational culture and policies, affect the energy transition process. The research findings have implications for future studies on energy transition, highlighting the role of OCB in shaping the country’s strategies, addressing challenges and contributing to the transition process.
Design/methodology/approach
This study conducts a narrative review of past literature and documents OCB in the context of energy transition; factors influencing OCB (individual, organizational and external factors); OCB in the context of energy transition; and insights into energy transition in Malaysian organizations.
Findings
This study finds support in the literature for the impact of OCB on energy transition efforts from the Malaysian perspective. OCB, which extends beyond formal role expectations, can significantly support the effective implementation of energy policies and contribute to organizational objectives. By encouraging OCB within organizations, Malaysia can facilitate the adoption of renewable energy and energy efficiency practices, thereby playing a crucial role in reducing dependence on fossil fuels and advancing the energy transition, instilling hope for a more sustainable future.
Originality/value
This study encourages future research to explore the relationship between discussed variables and their impact on OCB, which is crucial for organizational policies aimed at advancing the energy transition in Malaysia. These findings contribute to the growing body of knowledge on OCB within the context of energy transition and provide a foundation for further related research.
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Anis Jarboui and Asma Bouzouitina
The purpose of this paper was to examine the effect of CEO tenure, gender, age and education on corporate social responsibility (CSR) performances, notably their societal and…
Abstract
Purpose
The purpose of this paper was to examine the effect of CEO tenure, gender, age and education on corporate social responsibility (CSR) performances, notably their societal and environmental commitment.
Design/methodology/approach
The paper checks the hypotheses on the relationship between CEO demographic characteristics and CSR categories. Feasible Generalized Least Square was performed on a sample of 215 European firm-year-observations indexed on STOXX Europe 600 Index from 2014 to 2021.
Findings
Results provide strong evidence that CEO characteristics are significantly and positively associated with corporate social and environmental performance. The findings specify that CEOs in their early years of service and firms led by female CEOs invest more in social and environmental activities. The authors also found that older CEO age and higher educational level are positively related to CSR categories.
Practical implications
Drawn on upper echelons theory, this study suggests that strategic environmental and social decisions in the firm are significantly influenced by the CEO’s demographic characteristics.
Originality/value
This paper provides a comprehensive picture by inculcating different CEO characteristics and CSR categories (product responsibility, community and human rights, emission reduction, product innovation and resource reduction) in European companies.