Majid H. Al-Jaradi, André de Waal and Ahmed M. Al-Hadramy
Private telecommunication companies in Yemen face huge challenges to improve their competitive position. Many of them suffer from performance management systems (PMS) that are not…
Abstract
Purpose
Private telecommunication companies in Yemen face huge challenges to improve their competitive position. Many of them suffer from performance management systems (PMS) that are not aligned nor integrated and do not give adequate support. This research aims at identifying the current state and quality of PMS in Yemeni private telecom companies and developing recommendations that will assist in improving their performance and competitive position.
Design/methodology/approach
As research tools, the performance management analysis – used to measure the quality of a PMS – and the high performance organization (HPO) framework – used to measure the quality of an organization and thereby its ability to achieve sustainable high competitive performance – are applied at three Yemeni private telecom companies.
Findings
There is a considerable performance gap between the actual and the ideal PMS in the Yemeni private telecom companies; this performance gap is highly correlated with competitive performance in a negative relationship. Both the structural and behavioral dimensions’ performance gaps have a significant impact on competitive performance, with the impact of the behavioral dimensions being considerably higher than that of the structural dimensions.
Originality/value
The current academic literature on HPOs and PMS in Yemen is scarce. This study adds knowledge to these areas, and thus provides a basis for further study. This research results also help managers of the Yemeni private telecom companies to take strategic action to redesign and implement new and improved PMS to increase their competitive performance.
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Robert C. Moussetis, Ali Abu Rahma and George Nakos
This paper examined the relationships between national culture and strategic behavior in the banking industry in Jordan and U.S. The study first developed a strategic posture and…
Abstract
This paper examined the relationships between national culture and strategic behavior in the banking industry in Jordan and U.S. The study first developed a strategic posture and secondly a cultural profile for the top management of the research domain. The strategic posture suggested the readiness for strategic response from managers. The degree of readiness was correlated with the constructed cultural profile of the managers and financial performance of the banks. The study found significant relationships between certain national cultural strategic characteristics, (risk propensity, time orientation, and openness to change, uncertainty avoidance and managerial perception of control over the environment) strategic behavior and financial performance.
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Abdulsalam Ahmed Sawmar and Mustafa Omar Mohammed
This paper aims to construct a conceptual framework which explains the relationship between governance of zakat institutions and zakat payment compliance by using the…
Abstract
Purpose
This paper aims to construct a conceptual framework which explains the relationship between governance of zakat institutions and zakat payment compliance by using the organisational legitimacy theory.
Design/methodology/approach
This paper adopts content analysis and a review of multidisciplinary literature that primarily relate to zakat institutions, public governance and compliance behaviour.
Findings
The paper has developed a model, adapted from Abioye et al. (2013), concerning the influence of governance mechanisms on zakat payers’ compliance using trust as a moderator. The model comprises four governance mechanisms which influence zakat payment compliance. The four mechanisms include the board and leadership attributes, transparency and disclosure practices, stakeholder management practices and procedural justice. Trust has a moderating effect on the relationship between governance and zakat compliance.
Research limitations/implications
This model is applicable to regulated zakat systems, where the state has established zakat institutions and regulations for the collection and distribution of zakat, such as Saudi Arabia, Pakistan, Sudan and Malaysia.
Originality/value
This paper proposes a model, based on Abioye et al. (2013), to explain the influence of governance on zakat payment compliance. The novelty of the study is the addition of one new critical variable, procedural justice, to the Abioye et al.’s (2013) framework. Secondly, the model is proposed for regulated zakat jurisdictions.
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Ahmed Ali Alkuwaiti and Muneer Al Mubarak
This chapter aims to identify the important role of using the Internet of Things (IoT) technology in water distribution systems. It focuses on the features of this technology and…
Abstract
This chapter aims to identify the important role of using the Internet of Things (IoT) technology in water distribution systems. It focuses on the features of this technology and how it facilitates data collection, communications, system control, condition monitoring, etc. It shows how these features can provide better system understanding and securely enable reliable and timely data. Additionally, IoT offers advanced solutions in smart metering and leak detection, aiding water sustainability and conservation measures by reducing water losses. Through the literature, the features and investment opportunities of IoT are discussed. This study illustrates the prospect, applicability, benefits, and adaptability of IoT to meet the requirements of most industries. Conclusively, the literature reviewed indicate that the deployment of IoT in the water industry is financially justified as it increases the utility's revenue by connecting customers, minimizing losses and enabling timely monitoring. IoT technologies are found in every industry nowadays, yet it is considered relatively new in the power and water supply sectors. However, the findings and research conducted in this field confirmed the financial return and capabilities it grants, enriching such industries to prosper and keep up with the uprising limited natural resources crisis through technological advancement. This study presents the benefits of implementing IoT in water supply networks, by discussing its features, cost of implementation, return on investment and the need for such advancements to sustain our natural resources.
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This study aims to assess the impact of determinants on the effectiveness of internal audit (IA) within the banking industry of Bangladesh.
Abstract
Purpose
This study aims to assess the impact of determinants on the effectiveness of internal audit (IA) within the banking industry of Bangladesh.
Design/methodology/approach
The data was obtained through 152 survey questionnaires from a total of 43 privately owned and six state-owned commercial banks in Bangladesh. The analysis was conducted using structural equation modeling.
Findings
The findings demonstrate that the independence of internal auditors and the quality of IA substantially impact enhancing the efficiency of IA. On the other hand, the competence of internal auditors and management support in IA functions do not significantly impact the effectiveness of IA.
Practical implications
The study’s findings may have significant policy implications for the government, regulators, internal auditors, management committees and other stakeholders in establishing programmes to enhance the efficacy of IA as a component of banking audit management reforms.
Originality/value
This study makes three distinct contributions to the existing literature. Firstly, previous literature focused on the determinants affecting the external audit efficiency of the public companies and banking sectors in Bangladesh (Hasan, 2018; M. M. U. Reza, 2021). In this study, the author enhances the research by presenting empirical findings on the IA effectiveness of banks. Secondly, the author expands the research by incorporating both private and state-owned commercial banks as samples. Thirdly, the study is unique given that it investigates the effectiveness of IA in response to the recent financial scandals in the banking industry of Bangladesh (The Daily Star, 2023).
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Elhassan Kotb Abdelrahman Radwan, Zsuzsanna Győri and Antonella Russo
The study aims to evaluate and compare the quantity and quality levels of corporate social responsibility disclosure (CSRD) practices on the websites of the largest Islamic and…
Abstract
Purpose
The study aims to evaluate and compare the quantity and quality levels of corporate social responsibility disclosure (CSRD) practices on the websites of the largest Islamic and conventional banks worldwide.
Design/methodology/approach
Two indices were developed: the quantity index, consisting of seven categories, and the quality index, which includes eight characteristics, to adopt the quantitative content analysis of the global leading 94 Islamic and 100 conventional banks’ websites.
Findings
The results show that conventional banks have higher levels of CSRD quantity and quality on their websites than those of Islamic banks. The study found that the products and services category is the most disclosed by largest Islamic and conventional banks worldwide, while environment and energy information is the lowest for Islamic banks and employee and human resource information is less common for conventional ones. The analysis reveals low levels of CSRD quantity and quality on Islamic banks’ websites (43.69% and 54.56%) and high levels on conventional banks’ websites (70.84% and 73.26%).
Research limitations/implications
The study focuses on analyzing the quantity and quality of CSRD on English-accessible websites of the largest Islamic and conventional banks in 2022, focusing on English as a uniform language for data collection because it analyzed 194 websites from 48 countries with over 20 languages.
Practical implications
The results of this study are likely to be valuable to many interested parties because they inform investors about the status of CSRD practices on the largest Islamic and conventional banks’ websites worldwide and how they disclose such information. To ensure investor satisfaction and accurate investment decisions, these global banks should provide comprehensive and high-quality CSR information on their websites to show how they contribute to CSR activities. For scholars, its limitations may be helpful in their future research.
Originality/value
The originality of this paper derives from its focus on largest-world Islamic and non-Islamic banks, collecting primary data directly from their websites, and offering valuable theoretical, methodological and practical insights.
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Sufian Abdel-Gadir and Muhammad Masum Billah
The purpose of this study to explore the perception, satisfaction, awareness and attitude levels of clients towards Islamic banking in Oman. By recognizing the elements affecting…
Abstract
Purpose
The purpose of this study to explore the perception, satisfaction, awareness and attitude levels of clients towards Islamic banking in Oman. By recognizing the elements affecting client affiliation with Islamic banks, this examination means to give important experiences to further developing client commitment and fulfilment in the Islamic financial area.
Design/methodology/approach
This study embraces a quantitative methodology, using SPSS@28 programming for information investigation. Information was gathered through studies directed to clients of Islamic banks in Oman. Exploratory factory analysis (EFA) was led to distinguish key variables impacting client affiliation, and dependability examination was performed using Cronbach’s alpha.
Findings
The discoveries uncover that perception arises as the main variable impacting client connection with Islamic banks in Oman, followed intently by satisfaction and awareness. Notwithstanding, the attitude factor displayed lower unwavering quality. Factual tests affirm the vigor of the noticed patterns, featuring the significance of perception, satisfaction and awareness in driving client commitment with Islamic financial establishments.
Research limitations/implications
This study is dependent upon specific constraints, as it centres exclusively around clients’ viewpoints and does not consider the perspectives of non-clients or partners in the Islamic financial industry. Future exploration could investigate these viewpoints to give a more complete comprehension of the variables impacting client connection with Islamic banks in Oman.
Practical implications
The discoveries of this study have commonsense ramifications for Islamic financial foundations in Oman. By understanding the elements impacting client alliance, banks can foster designated methodologies to improve client commitment, fulfilment and steadfastness. This might include further developing correspondence endeavours, improving assistance quality and tending to client concerns to encourage a positive financial encounter.
Originality/value
This study adds to the current writing by giving experimental experiences into the discernments, mentalities, mindfulness and fulfilment levels of clients towards Islamic banking in Oman. The recognizable proof of key elements impacting client affiliation with Islamic banks offers important direction for banking foundations trying to reinforce their associations with clients and work on general execution in the Islamic financial area.
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Tinotenda Machingura, Olufemi Adetunji, Ashleigh Tatenda Muyavu and Catherine Maware
This research seeks to explore the interrelationships between human lean practices (HLP) and their impact on the business performance of service industries.
Abstract
Purpose
This research seeks to explore the interrelationships between human lean practices (HLP) and their impact on the business performance of service industries.
Design/methodology/approach
A questionnaire was used to collect data from the service industries in Zimbabwe, and 260 valid responses were obtained. The questionnaire was analyzed using structural equation modeling (SEM) in SmartPLS.
Findings
Both the managerial human lean practices (MHLP) and employee human lean practices (EHLP) were found to positively impact business performance. Also, the MHLP had a positive relationship with EHLP.
Research limitations/implications
The research focused on Zimbabwe’s service industry; hence, the results may not be readily adopted by other industries and countries without further investigations.
Practical implications
The improvement in business performance is centered on the activities of humans, both the employees and managers. Therefore, organizations should invest more in human resources to enhance their performance.
Originality/value
Lean manufacturing (LM) is well known for its adoption in the manufacturing industry; thus, extending it to other sectors requires further research. Although a few studies have investigated the effect of adopting Lean in the service sector, they did not explore the relationship between MHLP and EHLP and the importance of such a relationship toward improved business performance.