Saeed Rabea Baatwah, Khaled Salmen Aljaaidi, Ehsan Saleh Almoataz and Zalailah Salleh
Although the effect of culture on financial reporting practices has been addressed in earlier studies, the existing empirical evidence totally neglects an important dimension in…
Abstract
Purpose
Although the effect of culture on financial reporting practices has been addressed in earlier studies, the existing empirical evidence totally neglects an important dimension in Gulf Cooperation Council (GCC) markets: tribal culture. The authors fill this gap in the literature using Oman as the setting.
Design/methodology/approach
The authors collect data for 583 company-year observations for companies listed on the Omani capital market, 2007–2014. The authors run a two-way fixed effects panel data regression to test their hypothesis.
Findings
Tribal culture has a negative effect on financial reporting quality (FRQ), measured by both accrual-based and real earnings management. The findings are robust under a variety of sensitivity analyses. In additional analysis, the findings confirm that tribal culture negatively moderates the effectiveness of internal monitoring mechanisms and is associated with low-quality auditing. Further, the authors find tribal culture associated with delayed financial information.
Originality/value
To the authors' knowledge, the study makes several contributions to the literature because it is the first archival evidence linking tribal culture with FRQ. It is the first to show that the effect of corporate governance mechanisms on FRQ is moderated by tribal culture. The study has valuable implications for policymakers, regulators, boards of directors and auditors in GCC countries as well as in countries with similar cultures.
Details
Keywords
Abstract
Details
Keywords
Anastasia A. Katou, Pawan S. Budhwar, Habte Woldu and Abdul Basit Al‐Hamadi
The paper seeks to investigate the association between ethical beliefs, aspects of national culture and national institutions, and preferences for specific human resource…
Abstract
Purpose
The paper seeks to investigate the association between ethical beliefs, aspects of national culture and national institutions, and preferences for specific human resource management practices in the Sultanate of Oman.
Design/methodology/approach
A total of 712 individuals working in six organisations (both private and public sectors) responded to a self‐administered questionnaire in the Sultanate of Oman. To test the raised research questions of the proposed framework, the methodology of structural equation models was used.
Findings
The results highlight significant differences in the belief systems on the basis of different demographic characteristics. The findings also confirm impact of ethical beliefs, and aspects of national culture and national institutions on preferences for human resource management (HRM) practices.
Research limitations/implications
Although the goodness‐of‐fit indexes confirmed the validity of the proposed operational model, some indices were attained at rather flexible levels.
Practical implications
Studies on managerial beliefs and values can offer important insights into the extent that work is viewed as an integral life activity. Such information can help differentiate among managerial styles in various cultures, and in predicting managerial behaviour such as ethical decision‐making. Based on such understanding, the findings can be used to educate government officials and outside consultants interested in Oman.
Originality/value
The study contributes to the accumulation of knowledge about under‐researched developing countries such as Oman, as limited data are available on HRM, value orientations and ethical beliefs' issues in this region.
Details
Keywords
Unnikammu Moideenkutty, Asya Al‐Lamki and Y. Sree Rama Murthy
The purpose of this paper is to test the relationship between high‐involvement human resource management practices and organizational performance in the Sultanate of Oman, an…
Abstract
Purpose
The purpose of this paper is to test the relationship between high‐involvement human resource management practices and organizational performance in the Sultanate of Oman, an Arabian Gulf country.
Design/methodology/approach
Companies listed in the Muscat Securities Market in the Sultanate of Oman were surveyed. The final sample consisted of 87 companies. Survey responses were subjected to statistical analysis. Financial measures of organizational performance were also used in the analysis for a subset of the sample for which these data were available.
Findings
Results of the statistical analysis indicated that, after controlling for size, type of firm (publicly traded or closely held) and average industry price‐earnings ratio, high involvement human resource management practices were positively related to subjective organizational performance and an objective measure of performance, ratio of market value to book value.
Research limitations/implications
Research limitations include measuring high‐involvement HRM practices and subjective organizational performance from the same source, assuming that HRM practices are uniform across organizational levels and using a composite measure of high‐involvement HRM practices. Future research should address these limitations.
Practical implications
The results of the study suggest that organizations in the Arabian Gulf can enhance their performance by implementing high‐involvement HRM practices in spite of the unique national culture and special features of the labour market in the region.
Originality/value
To the best of one's knowledge, this is the first study of high‐involvement HRM practices and organizational performance in the Arabian Gulf using both subjective and objective measures of organizational performance. Unlike other studies on HRM in Oman, this study was based on data collected from private‐sector organizations.
Details
Keywords
Rakesh Belwal and Shweta Belwal
The participation and productivity of women in Oman’s labor force are very low and heavily skewed toward the government sector. There are few women in the private sector and the…
Abstract
Purpose
The participation and productivity of women in Oman’s labor force are very low and heavily skewed toward the government sector. There are few women in the private sector and the reasons for this are not well-known. The challenges that women workers face specifically in the Arab World are worth understanding from a participation and policy perspective. The purpose of this paper is to explore employers’ perceptions of women workers and the major challenges they face in Oman in the context of government efforts to develop the female workforce in this Middle East region.
Design/methodology/approach
Data collected by interviewing the top executives (employers) from 28 organizations in two major cities in Oman were analyzed qualitatively, grouped into emerging themes, triangulated, and discussed.
Findings
The results indicated that employers, in general, are impressed by women workers in Oman. However, they identify a number of challenges women face. This study synthesized and grouped employers’ perceptions of these challenges in the following categories: women’s natural and physiological composition, their attitude at work, post-marital challenges, socio-cultural barriers, nature and place of work, organizational preparedness and governance, biases or prejudices of employers, and work-life balance (WLB) issues facing them.
Practical implications
This study suggests that since female participation in the government sector in Oman is substantial, women can also be attracted to work in the private sector if policies are formulated to safeguard their interests.
Originality/value
There is an absolute dearth of studies about female participation in the Omani workforce; this study is one of the pioneering efforts. Whereas the extant literature on WLB issues represents mostly the western perspective, this study highlights the major WLB issues in Oman and fills some important gaps between the West and the Middle East by focusing on women, WLB, and policies triangle.
Details
Keywords
Verma Prikshat, Kumar Biswas, Alan Nankervis and Md. Rakibul Hoque
The purpose of this paper is to examine the HR roles of Bangladesh HR professionals in the public and private firms in Bangladesh using Human Resource Competency Study (HRCS…
Abstract
Purpose
The purpose of this paper is to examine the HR roles of Bangladesh HR professionals in the public and private firms in Bangladesh using Human Resource Competency Study (HRCS) model (2016). The impact of identified HR competencies on firm performance and moderation of this relationship concerning different stages of organisation life cycle (OLC) is also explored.
Design/methodology/approach
This quantitative study uses the HRCS model (RBL, 2015) as its underpinning analytical framework, and explores the impact of identified HR competencies on firm performance and analyses whether this relationship is moderated by different OLC stages. The sample for this study consisted of 202 HR professionals from both public and private organisations in Bangladesh.
Findings
Results confirmed that all the nine competencies of HRCS model were demonstrated by the HR professionals in Bangladesh. The “credible activist” competency achieved the top ranking and “paradox navigator competency” recorded the lowest. Minor variation in terms of levels of competencies was observed in the context of private and public firms. HR competencies positively impacted the firm performance and only the maturity and growth stages of a firm’s life cycle moderated this relationship.
Originality/value
There is a deficit of studies which have tested this relationship in terms of the moderating effects of OLC stages in the Asian developing country context. Focusing on this paucity of research concerning the transference of western human resource management models in developing economies and their resultant impact on firm performance, this is the first study set out to explore whether the most cited western HRCS model (RBL, 2015) is useful in understanding HR competencies in Bangladesh.
Details
Keywords
The current study examined employment rates and predictors of employment among Syrian refugees currently living in Lebanon and Jordan. This paper argues that men and women…
Abstract
Purpose
The current study examined employment rates and predictors of employment among Syrian refugees currently living in Lebanon and Jordan. This paper argues that men and women refugees have different experiences seeking out employment after resettlement due to patriarchal structures and attitudes toward women that are present in the Arab Middle East. The goals of this paper were a) to examine employment rates among Syrian refugees, b) to examine predictors of employment among male and female refugees, and c) to examine refugee status as a moderator of the relationship between attitudes toward women and employment status.
Design/methodology/approach
Nationally representative data from the Arab Barometer on 600 refugees and 1400 native-born individuals living in Lebanon and Jordan from 2016–2017 were used.
Findings
Native-born individuals living in Lebanon and Jordan were 2.16 times more likely to be employed than refugees. Men living in Lebanon and Jordan were 7.83 times more likely to be employed than women. Finally, refugee status moderated the relationship between attitudes toward women's rights and roles and employment. Among native-born women, a positive attitude toward women's rights and roles predicted employment status, whereas this positive relationship was not found for women refugees. Among refugee men, a positive attitude toward women's rights and roles was linked to a lower likelihood of holding a job.
Practical implications
These findings suggest that agencies supporting refugees should communicate realistic expectations about employment during resettlement and should address the challenges that women refugees face when seeking employment.
Originality/value
This study is the first study to identify attitudes toward women's rights and roles as a predictor of employment among refugee populations and highlights the unique struggles that refugee women face.
Details
Keywords
Unnikammu Moideenkutty, Y.S.R. Murthy and Asya Al-Lamky
The purpose of this study was to explore the relationship between localization (Omanization) practices and financial performance in Oman.
Abstract
Purpose
The purpose of this study was to explore the relationship between localization (Omanization) practices and financial performance in Oman.
Design/methodology/approach
Firms listed in the Muscat Securities Market were surveyed. Data were obtained from 73 firms. Financial performance data (average ratio of market value to book value) were obtained from published records.
Findings
Results indicated that localization practices were related to financial performance after controlling for size, type of firm, average price earnings ratio of the industry and Omanization levels.
Research limitations/implications
The measure of localization did not specify the level at which Omanization practices are focused on. This is a limitation of this study, and future research must measure localization practices for different levels in the organization.
Practical implications
From a practical perspective, the results of this study suggest that organizations in the Arabian Gulf can enhance their performance by implementing systematic localization human resource management practices. The authors believe that this study makes a significant preliminary contribution to the understanding of localization practices and financial performance in the Arabian Gulf region.
Social implications
These results are encouraging for managers who argue for integrating locals into the workforce rather than engaging in localization practices for public relations purposes. Sincere localization efforts develop local human capital.
Originality/value
Study was conducted in the Sultanate of Oman, an Arabian Gulf country. To the authors’ knowledge, this is the first study of localization practices and financial performance in the Arabian Gulf. This study therefore contributes to and extends the growing literature on localization practices in the Arabian Gulf in general and Oman in particular.
Details
Keywords
– This paper aims to assess the relationship between Islamic human resource practices and organizational performance.
Abstract
Purpose
This paper aims to assess the relationship between Islamic human resource practices and organizational performance.
Design/methodology/approach
The simple random technique on 300 Islamic organizations in Malaysia was used. In all, 120 completed questionnaires were returned, but only 114 were usable.
Findings
There are some positive and significant relationships between Islamic human resource practices and organizational performance. Basically, there is only one Islamic human resource practice, namely, training and development practice, that is positively and significantly related to organizational performance.
Research limitations/implications
This study is only limited to the Islamic organizations that are implementing Islamic human resource practices in total. Thus, the findings could only be generalized to this type of institution.
Practical implications
Thus, the Islamic organizations should emphasize on this practice to obtain higher organizational performance.
Social implications
Islamic human resource practices emphasize on the instillation of Islamic values in the practices that are universal in this world. Thus, through its implementation, the betterment of the society will be obtained in terms of psychology, moral and spiritual aspects. Cooperation, teamwork and harmony could also be steadfast not only in the organizations but also in the society.
Originality/value
There are few studies done on finding the relationship of Islamic human resource practices and organizational performance. Thus, this paper provides some empirical findings on this matter.
Details
Keywords
Nick Lin-Hi, Lisa Rothenhöfer and Igor Blumberg
The purpose of this paper is to investigate how Chinese factories can attract and retain blue-collar workers. While higher wages are typically considered to be an effective HR…
Abstract
Purpose
The purpose of this paper is to investigate how Chinese factories can attract and retain blue-collar workers. While higher wages are typically considered to be an effective HR instrument in this regard, this paper argues for the relevance of ethics in the HR domain. To this end, the paper develops and tests the concept of socially responsible blue-collar human resource management (SRBC-HRM).
Design/methodology/approach
In a scenario-based experiment, 296 blue-collar employees from a Chinese garment factory responded to questionnaires measuring their job choice determinants regarding a fictitious employer. In the scenarios, pay level (average vs above average) and SRBC-HRM (good vs poor) were manipulated.
Findings
The results revealed significantly positive relationships between SRBC-HRM and Chinese blue-collar workers’ job choice determinants (employer attractiveness, employer prestige and recommendation intentions), which were moderated by workers’ perceived importance of employer prestige. However, there was no significant effect of above-average pay on the three job choice determinants. Moreover, average pay in combination with good SRBC-HRM had stronger effects on job choice determinants than above-average pay in combination with poor SRBC-HRM.
Practical implications
The study highlights the economic relevance of the ethical treatment of employees in the manufacturing sector. In addition, the findings challenge the predominant managerial view that monetary rewards are the most important factor for instilling productive employee attitudes and intentions.
Social implications
Poor labor practices are still widespread in factories in emerging countries. By indicating that SRBC-HRM improves factories’ bottom line, the study provides a powerful rationale for factory managers to improve working conditions.
Originality/value
The present paper introduces the concept of SRBC-HRM specifically tailored to the context of blue-collar workers in emerging countries, who have received little attention in the literature. In addition, the findings demonstrate the economic relevance of SRBC-HRM.