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Article
Publication date: 27 December 2022

Anis Ben Salem

This paper aims to study implicitly the mediating role of entrepreneurial coaching between TQM soft practice and firm performance.

210

Abstract

Purpose

This paper aims to study implicitly the mediating role of entrepreneurial coaching between TQM soft practice and firm performance.

Design/methodology/approach

The data was gathered from 160 Tunisian-certified companies. The direct and indirect effect between TQM soft practice, entrepreneurial coaching and firm performance are shown using the structural equation modeling. It was performed using SPSS 20 software and AMOS 20 software.

Findings

First, TQM practices have a positive effect on entrepreneurial coaching. Second, entrepreneurial coaching has a positive effect on firm performance. Third, TQM soft practices have a positive effect on firm performance. So, entrepreneurial coaching may implicitly mediate the relationship between TQM soft practice and firm performance.

Research limitations/implications

This paper helps the practitioner to understand how entrepreneurial coaching ensure TQM soft practice implementation and how entrepreneurial coaching affects firm performance.

Originality/value

To the best of the author’s knowledge, this paper presents an innovative approach since it is among the first research study that treats the relationship between entrepreneurial support and TQM soft practice implementation and especially the relationship between entrepreneurial coaching and the success of the TQM soft practices implementation.

Details

The TQM Journal, vol. 35 no. 8
Type: Research Article
ISSN: 1754-2731

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Article
Publication date: 22 July 2021

Meriem Khalfallah, Anis Ben Salem, Hajer Zorgati and Lassaad Lakhal

The purpose of this research is to analyze the reciprocal relation between total quality management (TQM) and innovation (product innovation and process innovation) and their…

1319

Abstract

Purpose

The purpose of this research is to analyze the reciprocal relation between total quality management (TQM) and innovation (product innovation and process innovation) and their impact on operational and financial performance.

Design/methodology/approach

The data were obtained from a survey of 205 manufacturing companies. Structural equation modeling (SEM) was performed to evaluate the research model.

Findings

The results reveal that there is a reciprocal relationship between TQM and innovation. Moreover, the findings indicate a significant positive effect of product innovation and process innovation on operational performance and insignificant direct impact of TQM on operational performance. However, this effect is significant when it is mediated through product innovation and process innovation.

Research limitations/implications

This paper helps practitioners to understand how TQM practices support both product and process innovation and the role of the latter in promoting the implementation of TQM practices and ensuring operational performance.

Originality/value

This study presents an innovative approach since it is among the first research studies that provide empirical evidence to a reciprocal association between TQM and innovation. Additionally, this paper examines the dimensions studied in different aspects. It considered financial performance and operational performance, and with respect to innovation, this dimension was analyzed through two different perspectives, namely product innovation and process innovation. This study is also among the first and few research studies that have studied the mediating effect of innovation.

Details

The TQM Journal, vol. 34 no. 3
Type: Research Article
ISSN: 1754-2731

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Article
Publication date: 5 March 2018

Anis Ben Salem and Lassaad Lakhal

The purpose of this paper is to shed light on the usefulness of the mentoring dimensions and to test and validate the mentoring functions questionnaire (MFQ) among Tunisian…

441

Abstract

Purpose

The purpose of this paper is to shed light on the usefulness of the mentoring dimensions and to test and validate the mentoring functions questionnaire (MFQ) among Tunisian successors.

Design/methodology/approach

To test and validate the MFQ among Tunisian successors, this study used a sample of 111 Tunisian successors, adopted the Churchill’s paradigm and followed the structural equation modeling.

Findings

This study confirms the importance of both vocational and psychological support but does not take into consideration the succession context.

Originality/value

Mentoring programs concern essentially employees and help them develop and grow both vocationally and personally. Successors, however, although they do face some hardships throughout their careers, they are outside the focus of attention. Thus, this study contributes to the mentoring literature by exploring the usefulness of the mentoring dimensions and by using the mentoring functions.

Details

Journal of Management Development, vol. 37 no. 2
Type: Research Article
ISSN: 0262-1711

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Article
Publication date: 4 February 2025

Meriem Khalfallah, Hajer Zorgati, Anis Ben Salem and Lassaad Lakhal

This paper tries to study the link among entrepreneurial orientation (EO), total quality management (TQM) and organizational performance as well as the mediating role of…

21

Abstract

Purpose

This paper tries to study the link among entrepreneurial orientation (EO), total quality management (TQM) and organizational performance as well as the mediating role of entrepreneurial orientation within this relation.

Design/methodology/approach

Data were gathered from a survey administered for 205 Tunisian industrial firms. The evaluation of the research model was performed using structural equations modeling within AMOS software.

Findings

The results indicate firstly that TQM positively and directly impacts EO; secondly, that EO has a direct and positive effect on organizational performance; thirdly, TQM has no direct and significant effect on organizational performance. This relationship becomes significant when it is mediated by EO.

Research limitations/implications

The current study helps managers understand the mechanism of simultaneous adoption and development of TQM and EO. It also helps them understand how TQM practices support entrepreneurial orientation, and their role in ensuring organizational performance.

Originality/value

A particular feature of this study is the analysis of the mediating role of entrepreneurial orientation in the relationship between TQM and organizational performance. This research also makes a unique contribution to the analysis of the direct effect of TQM on entrepreneurial orientation in industrial companies.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

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Article
Publication date: 12 February 2018

Anis Ben Salem and Lassaad Lakhal

The purpose of this paper is to model the coaching practice on the one hand, and, on the other, develop and validate an integrative measurement scale that is associated to the…

750

Abstract

Purpose

The purpose of this paper is to model the coaching practice on the one hand, and, on the other, develop and validate an integrative measurement scale that is associated to the following dimensions, namely, the coach’s enforcement of standards, the coach’s empathy and the coach’s expectation for entrepreneurial performance.

Design/methodology/approach

An empirical study of 111 Tunisian successors, which is based on the structural equation method, has enabled mentioning that the required dimensions are the coach’s enforcement of standards, the coach’s empathy and the coach’s expectation for entrepreneurial performance.

Findings

First, the coach’s enforcement of standards and the coach’s empathy are the main parts of the coaching practice in regard to the Tunisian successors. Second, this study shows that it is necessary to include entrepreneurial behavior on the research that treats successor’s coaching.

Originality/value

Coaching programs concern essentially employees and orient their careers through assistance, advice and orientation. However, although successors face some hardships throughout their careers, they are outside the focus of attention. Thus, this study contributes to the coaching literature by modeling the coaching practice and by developing and validating an entrepreneurial coaching scale.

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Article
Publication date: 5 April 2019

Jérémie Schutz, Anis Chelbi, Nidhal Rezg and Safa Ben Salem

The purpose of this paper is to deal with the problem of integration of production and maintenance policies. In this context, the authors consider production systems made of…

272

Abstract

Purpose

The purpose of this paper is to deal with the problem of integration of production and maintenance policies. In this context, the authors consider production systems made of parallel machines producing a single product over a finite horizon made of equal periods for which a forecasted demand is known. The authors investigate the impact of switching production in case of failure of any given machine.

Design/methodology/approach

A mathematical model is first developed to find an optimal production plan which minimizes the average total storage, shortage and production costs. Then, using this optimal production plan and taking into account the influence of the production rate on the degradation of each machine, optimal preventive maintenance (PM) policies are proposed for the situations with and without switching.

Findings

Optimal production rates are determined for each production period and for each machine. Optimal PM periods are also computed for each machine.

Practical implications

Usually, in manufacturing systems, the production rate of a machine influences its failure rate. In case a machine fails, it takes a random time to repair it during which production is lost. The paper attempts to propose a switching policy (SP) according to which the lost production is compensated by all the other machines. The effects of the SP coupled with the PM strategy are shown through a numerical example.

Originality/value

Contrarily to previous works, the authors consider more realistic settings with a non-negligible random time for repairing failed machines. In order to compensate the lost production during the repair of a failed machine, a SP is proposed to transfer the load uniformly to all the other machines. As a result, those machines will produce at a higher production rate and will consequently have their failure rate increased. It will therefore be essential to determine an optimal PM schedule knowing that durations of these activities are not negligible. It is shown that the simultaneous implementation of periodic PM and load transfer in case of failure is the most economical integrated strategy.

Details

Journal of Quality in Maintenance Engineering, vol. 25 no. 4
Type: Research Article
ISSN: 1355-2511

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Article
Publication date: 1 August 2024

Roua Ardhaoui, Anis Ben Amar and Ines Fakhfakh

This paper aims to investigate the effect of corporate environmental disclosure on earnings management and to further examine whether this relationship is moderated by female…

251

Abstract

Purpose

This paper aims to investigate the effect of corporate environmental disclosure on earnings management and to further examine whether this relationship is moderated by female board.

Design/methodology/approach

Our sample includes 264 European companies listed on the STOXX eUROPE 600 for the period 2010 to 2022. We excluded financial companies (banks and insurance companies) due to their specific capital structure and regulatory requirements, and companies with missing data. Feasible Generalized Least Square (FGLS) regression method is used to estimate the econometric models. For robustness analyses, the authors included the alternative measure of the dependent variable, and they applied the simultaneous equation model for the endogeneity test.

Findings

Using discretionary accruals as a proxy for earnings management, the results obtained indicated a negative effect of corporate environmental disclosure on earnings management. The results suggest also that women on boards are effective in their monitoring role. Indeed, findings show that the effect of corporate environmental disclosure on earnings management is particularly stronger with the presence of women directors on the companies’ boards.

Research limitations/implications

This study has two limitations. Firstly, the sample size is relatively small, which may limit the generalizability of our findings. Secondly, our earnings management indicator, based on estimates of accruals, may not perfectly reflect all streams of earnings management. Therefore, to reduce potential bias in these estimates, it would be useful to use other indicators, such as real earnings management.

Practical implications

The findings have several implications for regulatory, investors and academic researchers. For regulators, it is appropriate to promote several standards related to corporate environmental disclosure and earnings management. The results advise also the worldwide policy maker to give the importance of female roles to improve engagement firms in corporate environmental disclosure, so to be more transparent in their accounting practices to ensure that they are not engaging in unethical or fraudulent behavior. For investors, the results show that the existence of female directors on the board reduces earnings management. For academic researchers, it is interesting to explore the relationship between corporate environmental disclosure, women on the board, and earnings management.

Originality/value

This paper extends the existing literature by examining the moderating effect of women directors on the relationship between corporate environmental disclosure and earnings management in the European context.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

Keywords

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Article
Publication date: 26 February 2024

Sabrine Cherni and Anis Ben Amar

This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks.

440

Abstract

Purpose

This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks.

Design/methodology/approach

This study uses panel data analysis of annual report disclosures over the past 10 years. The authors have selected 79 Islamic banks for the period ranging from 2012 to 2021. The criteria for SSB efficiency used in this research are disclosure of Zakat and disclosure in the SSB report.

Findings

The econometric results show that digitalization has a positive effect on improving the work efficiency of the SSB in Islamic banks. Accordingly, the authors provide evidence that the higher the bank's digital engagement, the higher the quality of the SSB.

Originality/value

The findings highlight the need to improve the current understanding of SSB structures and governance mechanisms that can better assist Islamic banks in engaging in effective compliance with recent governance and accounting reforms. Moreover, Islamic banks are the most capable and appropriate to implement and activate digitalization because they are based on a vital root calling for development if there are executives believing in it, as well as legislation supporting and serving them.

Details

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

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Article
Publication date: 10 February 2020

Imen Fakhfakh and Anis Jarboui

The purpose of this study is to document the mediating effect of earnings management on the relation between the components of audit certification. The study is performed under…

1276

Abstract

Purpose

The purpose of this study is to document the mediating effect of earnings management on the relation between the components of audit certification. The study is performed under different levels of corporate governance effectiveness in the Tunisian context. The main objective is to empirically examine the ability of discretionary accruals to mediate the relationship between the audit reporting quality and audit risk and to define how the levels of risk governance moderate this relation.

Design/methodology/approach

Structural equation modeling (SEM) approach is applied for a panel data set of 28 Tunisian companies listed in the Tunis Stock Exchange (TSE) between 2006 and 2013. Furthermore, a moderated-mediation model is developed to examine the mediating role of earnings management. This model is considered to emphasize the moderating role of corporate governance on the relationship between audit-reporting quality and audit risk.

Findings

The results of this study show that earnings management mediates the moderating role of corporate governance on the relationship between timely disclosure and audit risk. Thus, this investigation empirically demonstrates that risk governance moderates both the relationship between the timely disclosure and earnings management, and the relationship between earnings management and audit risk, i.e., the mediating role of earnings management varies depending on the level of risk governance.

Practical implications

Investors and other external users of financial statements need to care about the audit risk by the audit-reporting quality (audit accuracy and timely disclosure). Moreover, all factors that may influence the audit risk should be identified. This identification can help guide the reforms to improve the functioning of the financial market.

Originality/value

This study can enhance knowledge and understanding on how motivational and environment factors influence the audit risk. Using data from the Tunisian market, this work fills a research gap by examining the audit risk and identifies a new governance risk index. The specificity of the country where the study is elaborated refers to its accurate “revolutionary” transitional phase. Tunisia aims to enhance economic growth and to establish general strategic governance of the country, particularly strategic governance of companies.

Details

Journal of Financial Reporting and Accounting, vol. 18 no. 2
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 10 October 2024

Auwalu Musa, Rohaida Abdul Latif and Jamaliah Abdul Majid

This study examines whether the risk management committee (RMC) mitigates earnings management (EM) in Nigeria.

100

Abstract

Purpose

This study examines whether the risk management committee (RMC) mitigates earnings management (EM) in Nigeria.

Design/methodology/approach

The study used a sample of 365 firm-year observations of Nigerian-listed nonfinancial companies from 2018 to 2022. Driscoll and Kraay’s fixed-effect standard error regression model is used to test the hypotheses.

Findings

The study finds that RMC size, expertise, meeting frequency and membership overlapping with the audit committee have a negative effect on both accrual earnings management (AEM) and real earnings management (REM). While RMC independence is found to have a negative effect on REM. Moreover, additional tests reveal that RMC effectiveness is significantly associated with lower EM practices. Further analysis using the industry level finds that RMC attributes mitigate EM practices in some industries. The results remain after rigorous, robust analysis for endogeneity and alternative regressions.

Research limitations/implications

This study is limited to a sample of Nigerian-listed nonfinancial service companies for a period of five years, resulting in the non-generalizability of the findings to different contexts as the countries’ internal policies and regulations varied.

Practical implications

The findings have important implications for regulators, policymakers and investors that a stand-alone RMC can effectively help to evaluate potential risk activities and implement a proper risk management system, thereby mitigating EM practices. The result can help investors, analysts and other stakeholders across the international community in considering RMC information to evaluate potential risk and earnings management practices.

Originality/value

Following the NCCG 2018 reform in Nigeria that requires listed firms to create a standalone RMC, this study is among the earliest that examines the effect of RMC attributes on EM practices and emerging markets. As such, the findings may draw the attention of regulators and policymakers across the African market and the international community to the monitoring role of RMC attributes in mitigating EM practices.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

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