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Article
Publication date: 13 August 2024

Mohammad Akhtar

Logistics service provider (LSP) selection involves multiple criteria, alternatives and decision makers. Group decision-making involves vagueness and uncertainty. This paper aims…

87

Abstract

Purpose

Logistics service provider (LSP) selection involves multiple criteria, alternatives and decision makers. Group decision-making involves vagueness and uncertainty. This paper aims to propose a novel fuzzy method for assessing and selecting agile, resilient and sustainable LSP, taking care of the inconsistency and uncertainty in subjective group ratings.

Design/methodology/approach

Eighteen agile, resilient, operational, economic, environmental and social sustainability criteria were identified from the literature and discussion with experts. Interval-valued Fermatean fuzzy (IVFF) sets are more flexible and accurate for handling complex uncertainty, impreciseness and inconsistency in group ratings. The IVFF PIvot Pairwise RElative Criteria Importance Assessment Simplified (IVFF-PIPRECIAS) and IVFF weighted aggregated sum product assessment (IVFF-WASPAS) methods are applied to determine criteria weights and LSP evaluation, respectively.

Findings

Collaboration and partnership, range of services, capacity flexibility, geographic coverage, cost of service and environmental safeguard are found to have a greater influence on the LSP selection, as per this study. The LSP (L3) with the highest score (0.949) is the best agile, resilient and sustainable LSP in the manufacturing industry.

Research limitations/implications

Hybrid IVFF-based PIPRECIAS and WASPAS methods are proposed for the selection of agile, resilient and sustainable LSP in the manufacturing industry.

Practical implications

The model can help supply chain managers in the manufacturing industry to easily adopt the hybrid model for agile, resilient and sustainable LSP selection.

Social implications

The paper also contributes to the social sustainability of logistics workers.

Originality/value

To the best of the authors’ knowledge, IVFF-PIPRECIAS and IVFF-WASPAS methods are applied for the first time to select the best agile, resilient and sustainable LSP in a developing economy context.

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Article
Publication date: 29 September 2023

Lalu Supardin, Mohammad Suyanto, Anas Hidayat and Tony Wijaya

Over the past few decades, a large number of research studies have examined tourism. However, studies that examine halal tourism are still limited. Therefore, the purpose of this…

479

Abstract

Purpose

Over the past few decades, a large number of research studies have examined tourism. However, studies that examine halal tourism are still limited. Therefore, the purpose of this study is to conduct a bibliometric analysis related to halal tourism based on the results of empirical research studies that have been published.

Design/methodology/approach

The approach in this study uses a systematic literature review related to halal tourism as a reference in “Article Title, Abstract and Keywords” based on the Scopus database from 1997 to 2023. The analysis was conducted on January 8, 2023. The data that has been collected will be analyzed bibliometrically using VOSviewer.

Findings

The research findings show that research related to halal tourism is still relatively rare, especially in countries/locations where the majority of the population is non-Muslim. This can be seen from the majority of previous studies conducted in Muslim-majority countries/locations, such as Malaysia and Indonesia. Future research should be conducted in countries/locations where the majority of the population is non-Muslim.

Research limitations/implications

This study relies on research in halal tourism literature in the Scopus database. Future studies can combine with the Web of Science database to expand generalization.

Practical implications

The results of this study include implications for managing and developing sustainable halal tourism in the future for practitioners.

Social implications

The results of this study provide a strategic perspective to practitioners and society in general to find out how the concept of sustainable halal tourism development in the future is in accordance with Islamic sharia.

Originality/value

Research related to halal tourism is currently starting to develop in various countries, both with a majority Muslim and non-Muslim population. In addition, until now research related to halal tourism is still limited literature that discusses.

Details

Journal of Islamic Accounting and Business Research, vol. 16 no. 3
Type: Research Article
ISSN: 1759-0817

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Article
Publication date: 31 January 2025

Shelly Gupta and Firoz Mohammad

The purpose of the study is to investigate the relationship between the big five personality traits and personal financial planning (PFP) by focusing on the mediating role of…

23

Abstract

Purpose

The purpose of the study is to investigate the relationship between the big five personality traits and personal financial planning (PFP) by focusing on the mediating role of mental accounting among Indian service sector employees.

Design/methodology/approach

The present study used a data set comprising 649 valid responses obtained through the structured questionnaire that was specifically disseminated to employees working in the Indian service sector. Further, the study used a quantitative approach, partial least squares structural equation modeling, to examine the hypothesized relationship.

Findings

The study’s outcomes reveal that mental accounting completely mediates the relationship between conscientiousness and PFP. In addition, extraversion and neuroticism traits have directly influenced the PFP, but in the presence of mental accounting, these traits have partially influenced the PFP. Furthermore, the results suggest that agreeableness directly affects PFP, whereas openness does not demonstrate any significant influence.

Originality/value

The existing literature within the field of PFP has primarily focused on exploring various variables associated with mental accounting, such as monetary and time costs, mental budgeting process and tax liabilities. However, it has overlooked the potential mediating effect of mental accounting. This study bridges this gap by investigating the impact of mental accounting as a mediator in the relationship between personality traits and PFP. Moreover, recently, the Indian economy has undergone major overhauls especially due to enactment of Goods and Services Tax and the profound impact of COVID-19, leading to changes in financial behavior of individuals. Therefore, this study endeavors to shed light on the emerging dynamics within the PFP domain, particularly within the context of the newly accustomed economic circumstances in India.

Details

Management Research Review, vol. 48 no. 4
Type: Research Article
ISSN: 2040-8269

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Article
Publication date: 10 March 2025

Muhammad Akhtar, Khalid Abdul Ghafoor, Huma Maqsood and Kashaf Murtaza

This study aims to explore the adoption of FinTech payment services among women. It assesses the phenomenon through the impact of personality traits and financial services…

1

Abstract

Purpose

This study aims to explore the adoption of FinTech payment services among women. It assesses the phenomenon through the impact of personality traits and financial services knowledge and investigates the moderated-mediation role of the artificial intelligence.

Design/methodology/approach

Adopting the technology acceptance model, this study implied a quantitative survey to collect data from the women (N = 220). The relationship among the variables were assessed through Hayes’ PROCESS moderation-mediation model, with a robustness check through structural equation modeling (SEM) that substantiates the study’s findings.

Findings

The results showed that the women with high agreeableness and openness are inclined to use FinTech payment services. Moreover, high-level banking services and FinTech usage knowledge positively correlated to the usage of FinTech payment services. In addition, artificial intelligence positively influences the use of FinTech payment services among women.

Practical implications

This study offers policymakers a roadmap to make FinTech payment services more accessible among women through financial services knowledge and the use of artificial intelligence. This will advance the progress toward United Nations’ Sustainable Development Goals on gender equality and innovation.

Social implications

This study reinforces the prospect of women’s empowerment through FinTech, paving way to explore the prospective mechanism for a complete shift to digitalization of economy to promote economic transparency.

Originality/value

To the best of the authors’ knowledge, this is amongst the first studies that investigates the role of big-five personality traits and artificial intelligence in enhancing the usage of FinTech payment services among women. The innovative nature of this study promotes financial inclusion among the female population and opens up new research avenues to promote FinTech adoption.

Details

International Journal of Accounting & Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1834-7649

Keywords

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Article
Publication date: 4 March 2025

Mohammad Alkurdi and Daniel Vázquez-Bustelo

This research aims to investigate the interplay between flexibilities and strategic orientations in the context of supply chain agility (SCA), particularly in the medical…

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Abstract

Purpose

This research aims to investigate the interplay between flexibilities and strategic orientations in the context of supply chain agility (SCA), particularly in the medical equipment supply chain. The study seeks to identify key internal and external flexibility factors, along with the firm’s strategic orientations, and understand why and how these factors are interrelated and contribute to the development or enhancement of SCA.

Design/methodology/approach

The study adopts an inductive exploratory multiple case study design to empirically identify and examine the underlying flexibility and strategic orientation factors and their link to SCA. Data collection tools included semi-structured interviews and access to key company documentation and archives from six major medical equipment suppliers in Jordan.

Findings

The research findings lead to the proposal of an emerging theoretical model describing the nature of relationships among internal/external flexibility factors, strategic orientations and SCA, with underlying research propositions that can later be subjected to deductive testing and empirical quantitative validation.

Originality/value

This research advances the theoretical understanding of SCA by investigating its strategic antecedents, including various orientations and their direct and indirect effects. Second, it provides a comprehensive insight into the combined impact of internal and external flexibilities on SCA, an aspect relatively underexplored in previous literature.

Details

Business Process Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-7154

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Article
Publication date: 27 January 2025

Shalini Srivastava, Ramzan Sama, Bikramjit Rishi and Niranjan Rajpurohit

Vegan cosmetics are becoming popular among consumers as they are made without animal ingredients. This study aims to analyse the impact of religious beliefs and environmental…

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Abstract

Purpose

Vegan cosmetics are becoming popular among consumers as they are made without animal ingredients. This study aims to analyse the impact of religious beliefs and environmental concerns on consumer–brand relationships using the stimulus-organism-response theory in the vegan cosmetics category.

Design/methodology/approach

The primary data has been collected from 281 millennial respondents. The authors used Smart PLS (v.4.0.9.5) to analyse the data and test the proposed hypotheses.

Findings

The study findings suggest that Environmental concerns significantly impact attitudes compared to religious beliefs. The mediating role of attitude towards vegan cosmetics between religious beliefs, brand sacredness and mindful consumption was established. It may be because of the inter-variable relationship of religious beliefs-attitude-brand sacredness on the premise of S-O-R.

Originality/value

This revelation contributes significantly to the academic discourse on mindful consumption and holds pragmatic implications for businesses and policymakers aiming to effectively promote environmentally responsible choices among consumers. The findings enrich the past literature on vegan cosmetics, demonstrating that trusting religious belief is a salient determinant of consumers’ attitudes towards vegan cosmetics and mindful consumption. The findings also supported the applicability of stimulus-organism-response (SOR) in the domain of mindful consumption and consumer–brand relationships in the context of emerging markets.

Details

Young Consumers, vol. 26 no. 2
Type: Research Article
ISSN: 1747-3616

Keywords

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Article
Publication date: 11 July 2024

Sattar Khan, Naimat Ullah Khan and Yasir Kamal

This paper aims to examine the role of corporate governance (CG) in the earnings management (EM) of affiliated companies in family business groups (FBGs) listed on the Pakistan…

205

Abstract

Purpose

This paper aims to examine the role of corporate governance (CG) in the earnings management (EM) of affiliated companies in family business groups (FBGs) listed on the Pakistan Stock Exchange (PSX), using principal–principal agency theory.

Design/methodology/approach

The sample of 327 nonfinancial firms of the PSX, consisting of 187 group-affiliated firms and 140 nonaffiliated firms has been used in this study for the period of 2010 to 2019. The study uses different regression models for analysis, with robustness tests of various alternative measures of EM and FBG affiliation. In addition, endogeneity is controlled with the propensity score matching method.

Findings

The findings show that EM is less prevalent in affiliated firms compared to nonaffiliated companies. The results show a negative and significant relationship between FBGs affiliated firms and EM. Moreover, the results also show a positive relationship between EM and the interaction term of the CG index and group affiliation. It refers to the fact that effective governance cannot reduce EM in affiliated companies of FBGs as well as in the nonfinancial companies of the PSX. In addition, the quality of CG is higher in affiliated companies compared to its counterpart in nonaffiliated firms. The findings support the principal–principal agency theory that CG cannot mitigate the expropriating behavior of controlling shareholders against minority shareholders by reducing EM in emerging markets due to the ownership concentration phenomenon.

Research limitations/implications

This research study has implications for small investors, government agencies and regulators. The findings of the study show that CG code should make it mandatory for companies to reveal information about their complex ownership structure and ownership information about affiliated companies and directors. Furthermore, it is suggested to revisit the code of CG in the Pakistani context of principal–principal conflict instead of the agent–principal explanation of agency theory based on Anglo–Saxon countries.

Originality/value

This research study has contributed to the CG and FBG literature in relation to EM in idiosyncratic settings of Pakistan. One of the prime contributions of the paper is the development of a comprehensive CG index. This research study used detailed, manually collected novel data on affiliated firms of FBGs in Pakistan.

Details

Corporate Governance: The International Journal of Business in Society, vol. 25 no. 2
Type: Research Article
ISSN: 1472-0701

Keywords

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Article
Publication date: 4 November 2024

Kehkashan Nizam

Islamic finance growth depends on factors that are crucial for fostering positive perceptions and increasing acceptance, particularly in Muslim countries. This study aims to…

38

Abstract

Purpose

Islamic finance growth depends on factors that are crucial for fostering positive perceptions and increasing acceptance, particularly in Muslim countries. This study aims to investigate the influence of awareness, knowledge, religion and the advantages on perceptions of Shariah scholars toward Islamic banks in Pakistan and the mediating role of attitude.

Design/methodology/approach

The study collected data through a questionnaire from 200 Shariah scholars in Pakistan who have completed or are currently enrolled in Islamic banking and finance courses. It employed exploratory and confirmatory factor analyses using SPSS and AMOS software to analyze the data to evaluate measurement and structural models, ensuring the validity and reliability of the constructs and testing hypotheses to examine the relationships among factors and perception.

Findings

The study identified a significant influence of knowledge and attitude on perception, thus supporting H3 and H9. H2, H6 and H8 indicate an insignificant impact of awareness, religious motivation and advantage on perception. This highlights the need for Islamic banks to bridge academic and industry gaps, ensuring that their promotional efforts emphasize monitoring by Sharia committees. The research revealed significant impacts of factors on attitude, confirming H1, H3, H5 and H7. Importantly, attitude was found to play a pivotal role as a mediator between factors and Shariah scholars’ perceptions of Islamic banking in Pakistan.

Research limitations/implications

By investigating the perspectives of Shariah scholars, this research seeks to provide insights into enhancing the understanding and development of Islamic banking practices within the context of Islamic principles and global financial landscapes.

Originality/value

This research contributes to the field by uniquely focusing on Shariah scholars’ perceptions of Islamic banking, addressing a significant gap in literature because little research has been conducted to address these issues from the Shariah scholars’ perspectives.

Details

Journal of Islamic Marketing, vol. 16 no. 4
Type: Research Article
ISSN: 1759-0833

Keywords

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Article
Publication date: 4 March 2025

Fan-Yun Pai, Tsu-Ming Yeh and Yu-Yueh Chen

The study aims to investigate the implementation of green supply chain management (GSCM) in the footwear industry. It focuses on identifying key factors (dimensions and…

3

Abstract

Purpose

The study aims to investigate the implementation of green supply chain management (GSCM) in the footwear industry. It focuses on identifying key factors (dimensions and corresponding sub-dimensions) that promote GSCM and examines the importance and relevance of these factors in improving sustainability and competitive advantage within the footwear manufacturing supply chain.

Design/methodology/approach

A literature review and expert interviews were conducted to identify the factors for GSCM in the footwear industry. The DEMATEL-based ANP (DANP) method was used to analyze the importance and interrelationships of the identified dimensions and sub-dimensions. The data were collected through questionnaires and analyzed across different levels of the supply chain to compare the significant factors affecting GSCM implementation.

Findings

The study reveals that green purchasing is the core dimension, playing a critical role in the footwear industry. Organizational and environmental management emerges as the most influential causal factors, strongly correlated with other factors. However, as to sub-dimensions, different level of supply chain members should focus on different sub-dimensions.

Originality/value

This research provides valuable insights into the key dimensions and sub-dimensions and their causal relationships in the footwear industry. It offers practical suggestions for manufacturers to prioritize organizational and environmental management as a strategic approach to maximize the benefits of GSCM.

Details

Industrial Management & Data Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 7 September 2023

Muhammad Farooq, Qadri Al-Jabri, Muhammad Tahir Khan, Asad Afzal Humayon and Saif Ullah

This study aims to investigate the relationship between corporate governance characteristics and the financial performance of both Islamic and conventional banks in the context of…

653

Abstract

Purpose

This study aims to investigate the relationship between corporate governance characteristics and the financial performance of both Islamic and conventional banks in the context of an emerging market, i.e. Malaysia.

Design/methodology/approach

This study includes 300 bank-year observations from Islamic and conventional banks over the period 2010–2021. The dynamic panel model (generalized method of moments [GMM]) was considered the primary estimation model that solves simultaneity, endogeneity and omitted variable problems as most governance variables are endogenous by nature. Hence, static models are considered biased after conducting the DWH test of endogeneity, and considering dynamic panel GMM is valid proven by Sargan and Hensen and first-order (ARI) and second-order (ARII) tests.

Findings

Based on the regression results, the authors discovered that board size, female participation in the board and director remuneration have a significant positive impact on bank performance, whereas board meetings have a significant negative impact. Furthermore, the board governance structure of commercial banks is found to be more passive than that of Islamic banks.

Practical implications

The study’s findings added a new dimension to governance research, which could be a valuable source of knowledge for policymakers, investors and regulators looking to improve existing governance mechanisms for better performance of conventional and Islamic banks.

Originality/value

The goal of this study is to add to the existing literature by focusing on the impact of female board participation and other board governance mechanisms in both conventional and Islamic banks on bank performance.

Details

Journal of Islamic Accounting and Business Research, vol. 16 no. 2
Type: Research Article
ISSN: 1759-0817

Keywords

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