Search results

This paper aim to review existing research in the management control systems field in the banking industry. It identifies gaps in the existing literature and suggests some directions for future research.

The review was carried out principally by consulting leading accounting journals, followed by other relevant journals covering all publications from the inception of the particular journal to 2010. The published articles are categorized by their research topics, theories, methodologies and settings.

The review reveals a dearth of detailed studies on management controls in the banking sector. As evident from the sizeable number of descriptive studies, most prior studies do not engage in an in‐depth inquiry into control issues of banks, and most lack clear articulation either theoretically or methodologically. It finds that currently little is known on the concerns encountered by banks and the nature of management control practices deployed.

This review is selective and, while illustrative of the state of management control research in the banking sector, does not attempt a comprehensive coverage of all research. However, it identifies gaps in the current literature and makes calls for further research on a number of management control issues in the banking industry. Further, in light of the review findings, the paper offers some lessons and insights for practicing managers.

Although some general reviews on various facets of management accounting across time have been undertaken by past researchers, industry‐based reviews have not been their focus. Through a systematic review of management control research in the banking arena, this paper shows that despite both the significant position occupied by the banking industry in nations' economies and the importance of management controls for banks, there remains a need for researchers to pay adequate attention to exploring control issues in this sector.

The purpose of this paper is to explore certain resources, capabilities and competencies needed to improve the performance of physical asset management (PAM).

The analytic hierarchy process (AHP) is used to select and prioritize the most appropriate factors for improving performance. A multi-criteria approach is used to analyze and compare the importance of 6 main criteria and 18 subcriteria identified from a survey of relevant literature.

The study revealed that not all factors are viewed as having equal importance in improving PAM performance, as three of the main factors attained greater importance among the six factors.

This study explored the factors required for managing assets only within the third stage of asset lifecycle, that is, the utilization stage. It is recommended that future studies be conducted in such a way as to determine the importance of similar factors in the other stages of the asset lifecycle, or to identify new factors and add new criteria.

Knowledge of the differential impacts of the factors on the performance of PAM can impact asset managers and decision makers in their allocation of resources and focus their work on the highest-ranked rather than the lowest-ranked factors. Also, AHP used provides an effective mean for asset managers to identify priorities among decision criteria in their organization.

To date, no study has explored the impact of six combined factors on the performance of PAM. Previous studies have found that these factors each had equal importance. However, their relative ranking in practice and when they appear together have remained unrecognized.

The purpose of this paper is to empirically assess the impact of integrated lean and green practices on the sustainable (environmental, economic and social) performance of a hotel supply chain.

Literature review and previous exploratory studies were used to develop a hypothesized model that characterizes the integrated lean and green (LeGreen) impact on supply chain sustainability. A case study of a large sample of the UAE hotels is used to collect and analyze empirical data, validate the measurement model and test study hypotheses using structural equation modeling (SEM).

The results showed that three major lean techniques (Kaizen, quality and productive maintenance) and three green techniques (health and safety, waste disposal and green certifications) have substantial impact on the sustainable performance of hotel supply chains. Further results revealed that LeGreen impacts are complementary. Lean techniques have the highest impact on the economic performance of the hotel supply chain and the least impact on the environmental performance. Green practices, on the other hand, have opposite impacts.

Although the study findings may vary in different contexts, study methodology and measurement model can be adapted to assess the LeGreen impact on the sustainable performance of hotel supply chains, as well as other service industries such as banking and health care.

The proposed assessment model is expected to be of great value toward the effective implementation of LeGreen practices across hotel supply chains in the UAE and globally. The study findings also provide guidelines for practitioners within the hospitality sector to undertake the proposed model and to adapt it for assessing and enhancing sustainable performance in other sectors of the service industry.

There is a growing emphasis by practitioners and academics on measuring the impact of LeGreen on the sustainable performance of service supply chains. However, the assessment of LeGreen impacts within the context of a hotel supply chain remains unexplored with a scarcity of comprehensive assessment frameworks. This study aims to fulfill this gap in literature and provide directions for researchers to expand the proposed model and to further analyze the integrated lean-green impact on the sustainability of supply chains of hotels and the service industry.

The purpose of this paper is to develop a framework for the identification, categorization and prioritization of social sustainability barriers in health-care supply chains.

An exploratory survey tool is used to identify barriers that are relevant to a health-care supply chain. The identified barriers are grouped into five main categories and experts’ opinions were applied to validate the content. Finally, an analytical hierarchical process (AHP) is used to prioritize the main categories and sub-categories of the barriers.

The exploratory phase identified 34 barriers that are relevant to a health-care supply chain. These barriers were grouped into the following categories: poor infrastructure, organizational culture, poor coordination, stakeholder disparity, and uncertainty. Organizational culture and poor coordination were assigned the highest priority through the AHP. Overall, lack of management support, lack of commitment and lack of coordination were found to be the top relevant barriers to a health-care supply chain.

This study only explored and prioritized the barriers of social sustainability. Future research should explore the impact of the identified barriers on the overall performance of the hospital supply chain.

The findings of this study may be of value to the local health-care industry in achieving their objectives by overcoming social sustainability barriers, which would in turn facilitate the implementation of social sustainability programs that can positively contribute to the overall supply chain performance.

Social sustainability has grown in importance as a pressurizing issue to push supply chain managers to assess their social impacts on the communities. This is especially important in service supply chains such as health care, where human element is a part of every stage.

Despite practitioners’ and academics’ growing emphasis on the social dimension of sustainability, the categorization and prioritization of social sustainability practices across health-care supply chains and general service care supply chains have not been addressed. This study aims to cover this gap by contributing to both the academic literature and the practical health-care environment.

Despite the concept of regenerative tourism (RT) is still under research, there are recognized attempts to conceptualize RT from different thoughts, paradigms, worldviews and frameworks, even though the integral or alternative paradigms lack a detailed description. Therefore, the goal of this chapter is to overview the current debates on the background of RT, its definitions and its relationship with sustainability and tourism besides exploring the RT paradigms, principles and objectives in extant literature.

The purpose of this study is to describe the role of geographical information system (GIS) in public libraries. The study shed light on various functions of GIS in the public library scenario. It further elaborates on the scope of GIS, its functions and the multiple challenges faced by library staff in implementation in public library.

A qualitative study was conducted by exploring articles published in top databases like Elsevier, Taylor and Francis, SpringerLink, Google Scholar, etc. The study reveals that GIS has been part of multiple businesses for the past few years, and its role is expanding at an alarming rate in public libraries for the past 10 years.

The study reveals that GIS deals with the geospatial characteristics of the data set, and the public library’s prime role is to visualize large quantities of disparate data in one data set.

The study will further wider the scope of the GIS in public library scenario. Experts in GIS and library field will get an extensive information and optimum benefits by reading this paper.

Supply chain quality management (SCQM) has gained less attention in the Arab world, and there is a clear dearth in existing research on this topic, particularly in service organizations. Therefore, the purpose of this paper is to propose a conceptual framework for investigating the impact of SCQM and associated indicators on organizational performance (OP).

Empirical data have been collected through a survey distributed to a sample of major telecom companies in United Arab Emirates (UAE). To test the conceptual framework, structural equation modeling (SEM) has been used to analyze the data collected from 248 respondents of telecom companies.

The empirical data showed that SCQM practices are significantly correlated with innovation and operations performance. Statistical analysis through SEM also revealed that customer satisfaction has highest direct impact on OP.

External factors (government regulations, policies and culture) also affect the SCQM practices. Hence, future work should incorporate these parameters as well.

This is a contribution to the continuing research into SCQM, giving supply chain managers and designers a practical way for measuring and implementing SCQM practices across service supply chains.

The contribution of this research, through successive stages of data collection, measurement analysis and refinement, is a set of reliable and valid framework that can be subsequently used in conceptualization and measuring quality of service supply chains.

The purpose of this paper is to identify factors affecting sustainable organizational performance, to build a framework for the United Arab Emirates (UAE) public health-care sector to facilitate sustainable organizational performance and to prioritize the factors for sustainable organizational performance.

The method used in this research is the quantitative method called the analytical hierarchal process (AHP) to help the decision makers in the public health-care sector to prioritize the factors that are affecting sustainable organizational performance. The method will also help to deal with the complexity of the sustainable organizational performance issue by interviewing nine experts in the field.

The findings of this research showed 21 sub-factors for sustainable organizational performance in the public health-care sector in UAE. It emphasizes that patient safety and quality of care are the most important factors for sustainable organizational performance.

This study can be repeated by targeting other private hospitals in UAE. The novelty of this research means that it is the first study done in sustainable organizational performance in the health-care sector in UAE.

Health-care management can benefit from this research in many ways: Medical errors have a high impact on the hospital’s reputation and these determine the customer demand. Thus, the hospital’s management should give more attention to minimize the medical errors in order to have a sustainable organizational performance. This can be accomplished through clear protocols and procedures that may affect patients’ lives, the hospital’s reputation and organizational performance. Nevertheless, the policymakers should focus on society engagement; focus on social sustainability should be an integral part of their operational and business strategy. According to Abu Dhabi Health Authority (HAAD), the UAE has a highest rate of chronic diseases, such as diabetes, obesity and cardiovascular disease. Cardiovascular disease itself accounted for 36.7% of all 2013 deaths. The health-care sector should focus more on educating the community by conducting workshops, seminars and awareness campaigns across the UAE. In addition, decision makers in the health-care sector should spend more on continued improvement by focusing on lean activities that focus on waste minimization and linking the service quality to the hospital outcomes and patient satisfaction. The fourth highest overall priority weight for both transformational leadership and for the waiting time sub-criteria should also be considered by top management to focus more on hiring, retaining, and developing their transformational leaders, and to keep an eye on the waiting time and improving customer service. This will result in the sustainable organizational performance. Interestingly, all of the HR processes showed the lowest overall weights at 1%, which is a bit strange. HR should play more of a role in sustainable organizational performance, equal to the other sub-factors.

Originality of this research stems from a reliable and valid framework that can be subsequently used for measuring the organizational performance of health care organizations.

The purpose of this paper is to explore the adoption of practices and investigating of commonalities/intensities between the factors for measuring organizational effectiveness (OE) across healthcare supply chains in the United Arab Emirates (UAE).

System theory coupled with the Supplier-Input-Process-Output-Customer tool was applied to facilitate the linkage between different nodes of the healthcare chain. An exploratory approach was used to explore and measure the importance of various OE factors across various nodes of the healthcare supply chain. Data were collected using a two-stage questionnaire process addressed at personnel in the UAE’s healthcare sector.

The study identified that 62 OE factors in the health are supply chain. Of these, 15 are related to suppliers, 14 to the healthcare process, 12 to employees, 8 to patients and the community, 6 to government directives and 7 to branding. In total, 21 common factors were identified and clustered into groups based on commonalities and intensities.

The study identifies the most important factors for healthcare organizations to achieve OE for different dimensions of operations or performance. These factors will provide valuable insights for decision makers in the sector; it will provide valuable insights to healthcare professionals and academia to investigate more on these factors.

While there is an increasing research interest in healthcare supply chains, this is the first study to investigate OE across the entire chain while also evaluating the importance of and commonalities in OE-enabling factors.

The discourse on the governance and environment nexus has been an important research agenda. However, the debate on the role of institutional quality (IQ) in environmental degradation is continuous. Unlike others, this study aims to examine the asymmetric effect of IQ on the ecological footprint (EF) from 1984 to 2019 in Pakistan.

The nonlinear autoregressive distributive lag model is used to empirically investigate the linkage of IQ and EF.

Reported results revealed that positive shocks are negatively affecting EF and negative shocks are positively affecting EF. Findings suggest that a better IQ is substantially reducing EF, whereas energy consumption and economic growth are increasing EF.

This study is original and provided important information about the performance of institutions regarding the environmental concerns in Pakistan. Moreover, this study has robust policy implications.