Sidra Shahzadi, Rizwan Khan, Maryam Toor and Ayaz ul Haq
The accounting system plays an important role in the company’s organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting…
Abstract
Purpose
The accounting system plays an important role in the company’s organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting practices is subject to coordination between external and internal factors and accounting management practices.
Design/methodology/approach
Therefore, the authors move to the contingency model to determine the most significant external “unexpected factors” that explain the introduction of management practices for the management of the various stages of development. The exploratory study examines a sample of Pakistani companies from various sectors.
Findings
This study reveals that the main factors of uncertainty that affect the organizational structure, environmental uncertainty, advanced production technology, just-in-time method strategy, integrated management of quality and structure findings reveal that MAP affected all process and changes all system in simple to complex system in Pakistani’s industries.
Practical implications
This study is to acquisition the impact of external factors on management accounting practices, to find the impact of internal factors on management accounting practices, to establish the management accounting practices undertaken by the companies in Pakistan.
Originality/value
The study contributes to the literature by enhancing our understanding for the impact of external and internal factors on management accounting practices in Pakistan.
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Meenal Arora, Jaya Gupta, Amit Mittal and Anshika Prakash
Considering the swift adoption of innovative sustainability practices in businesses to accomplish sustainable development goals (SDGs), research on corporate sustainability has…
Abstract
Purpose
Considering the swift adoption of innovative sustainability practices in businesses to accomplish sustainable development goals (SDGs), research on corporate sustainability has increased significantly over the years. This research intends to analyze the published literature, emphasizing the existing, emerging and future research directions on achieving the SDGs through corporate sustainability.
Design/methodology/approach
This research analyzed the growing trends in corporate sustainability by incorporating 2,038 Scopus articles published between 1999 and 2022 using latent Dirichlet allocation (LDA) topic modeling, bibliometrics and qualitative content analysis techniques. The bibliometric data were analyzed using performance and science mapping. Thereafter, topic modeling and content analysis uncovered the topics included under the corporate sustainability umbrella.
Findings
The findings indicate that investigation into corporate sustainability has considerably increased from 2015 to date. Additionally, the majority of studies on corporate sustainability are from the United States of America, the United Kingdom and Germany. Besides, the USA has the most collaboration in terms of co-authorship. S. Schaltegger was considered the most productive author. However, P. Bansal was ranked as the top author based on a co-citation analysis of authors. Further, bibliometric data were evaluated to analyze leading publications, journals and institutions. Besides, keyword co-occurrence analysis, topic modeling and content analysis highlighted the theoretical underpinnings and new patterns and provided directions for further research.
Originality/value
This study demonstrates various existing and emerging themes in corporate sustainability, which have various repercussions for academicians and organizations. This research also examines the lagging themes in the current domain.
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Muhammad A. Naseem and Adeela Arshad-Ayaz
One of the central themes of education for all (EFA) for the last two decades has been empowerment through access to education. The history of EFA, however, can at best be termed…
Abstract
One of the central themes of education for all (EFA) for the last two decades has been empowerment through access to education. The history of EFA, however, can at best be termed as checkered. EFA has been relatively successful in drawing world attention and improving access to education. However, the question whether world attention and improved access has resulted in empowerment of people in the developing world still remains unanswered.
In this paper we argue that the limited success of EFA can best be examined and analyzed by paying close attention to tension between demands of the global capital and labor market place and nationalist agendas of the developing (post-colonial) state. These tensions affect the EFA agenda in the developing countries in complex ways.
Taking empirical-educational data from Pakistan we demonstrate that demands of the global capital and the labor market had resulted in an increased attention on institutions and programs of study that cater to the needs of the global capital and labor pool. Access to these institutions is limited to certain strata of the society. On the other hand the mass education program in Pakistan is largely defined by the nationalistic agenda of the post-colonial undemocratic state. A net impact of the interplay of these global and national dynamics is that not only the EFA's aim of mass education is hampered but also more importantly education in its present state is not empowering the recipients.
By any count or criterion, Pakistan is a national security state. It always was. The country has fought four wars with India, and it continues to suffer the devastating…
Abstract
By any count or criterion, Pakistan is a national security state. It always was. The country has fought four wars with India, and it continues to suffer the devastating consequences of confrontation with its formidable neighbor – India; it has been put under siege for more than 40 years by the terrorist and religious extremist groups; it has suffered long spells of military rule; its political structure remains fragile; its civil society organizations are vulnerable, weak, and toothless; and its media, universities, research institutes, and judiciary are under huge stress. Given the state of affairs, the realization is rather slow to grow that human development strengthens national power and national security much more than weapons. It is in this context that a study on food insecurity in Pakistan has been undertaken. It aims to explain as to how a predominantly agricultural country has been reduced into a food resource poor country, and how has the neglect of social, economic, and cultural sectors made Pakistan more insecure. This study covers a number of related issues as well, but it mainly looks for answer to two questions: first, should food insecurity be studied in isolation as a separate issue or as a part of the larger issue of governance, security, and people; and second, isn't there a need to drastically restructure the economic, political, and security landscape and framework to significantly diminish poverty, illiteracy, and food insecurity in the country?
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Hira Jamshed, Sadaf Noor, Hafiz Yasir Ali, Hafiz Muhammad Arshad and Muhammad Asrar-ul-Haq
This study analyses the organizational consequences of work–family conflict (WFC) among female nurses in health care sector. Moreover, this study focuses on the moderating effect…
Abstract
Purpose
This study analyses the organizational consequences of work–family conflict (WFC) among female nurses in health care sector. Moreover, this study focuses on the moderating effect of intrinsic motivation on the association between WFC dimensions with different organizational outcomes.
Design/methodology/approach
Data are collected from 347 female nurses working in health care sector at Islamabad, Rawalpindi, Lahore, Multan and Bahawalpur regions of Pakistan, using random sampling technique. Regression analysis is used to test the hypotheses of this study.
Findings
The findings demonstrate that WFC conflict lowers job satisfaction, affective commitment and organizational citizenship behaviour. Contrary, WFC reduces job satisfaction, affective commitment and organizational citizenship behaviour and increases turnover intentions among female nurses. Moreover, intrinsic motivation moderates the association between WFC and certain organizational outcomes.
Originality/value
The study offers valuable insights for female nurses at health care sector about WFC and finally leads to theoretical contributions and practical implications for the healthcare sector of Pakistan.
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Mustanir Hussain Wasim and Muhammad Bilal Zafar
The study aims to critically review the Shariah governance framework for Islamic banking prevailing in Pakistan and provide a comparison with Accounting and Auditing Organization…
Abstract
Purpose
The study aims to critically review the Shariah governance framework for Islamic banking prevailing in Pakistan and provide a comparison with Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).
Design/methodology/approach
It analyzes 16 circulars issued by the State Bank of Pakistan (SBP) since 2002, including three Shariah governance frameworks in 2014, 2015 and 2018. Additionally, the study compares the SBP and AAOIFI Shariah governance standards to evaluate the soundness of the SBP framework against international benchmarks.
Findings
Pakistan’s Shariah governance model is centralized, with the SBP’s Shariah board having ultimate authority. The SBP has provided a comprehensive Shariah framework, which includes among others, the criteria for the qualifications and conflict of interests of Shariah members. Both AAOIFI and SBP Shariah governance frameworks have similarities and differences in terms of the tenure of Shariah Supervisory Board (SSB) members, reporting line of SSB, number of SSB meetings, minimum experience of SSB members, primary duties of Shariah board, code of ethics and conduct for SSB and management and requirement of publication of SSB report in the annual report of Islamic banks. The frameworks differ in terms of the delegation of SSB powers, assessment and appraisal of SSB effectiveness and outsourcing of Shariah Compliance Department and Internal Shariah Audit Unit.
Practical implications
The study recommends expanding the qualification criteria for Shariah advisors to include additional degrees and qualifications, upholding stringent criteria for conflict of interests and promoting stakeholder consultation through exposure drafts.
Originality/value
To the best of the authors’ knowledge, this is the first of its kind which critically review and compare the Shariah governance framework prevailing in Pakistan.
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The paper seeks to document attitudes and patterns of behavior in Pakistan's criminal justice system over the past 30 years.
Abstract
Purpose
The paper seeks to document attitudes and patterns of behavior in Pakistan's criminal justice system over the past 30 years.
Design/methodology/approach
A conceptual discussion and approach are taken following extensive interviews, conducted in 1992‐1993, with members of the police, judges, civil service bureaucrats, torture victims, psychiatrists, political detainees, criminal lawyers and others.
Findings
The patterns of behavior are longstanding and deeply rooted despite periodical changes in political leadership. Cynicism about law enforcement is widespread throughout the country and much crime goes unreported as a result. There is a lack of faith and support for police officials and legal safeguards for criminal suspects are often ignored.
Originality/value
The conditions in Pakistan's criminal justice system are explained theoretically with reference to the concept of hegemony in Pakistan's prevailing political culture.
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Aamir Rashid, Neelam Baloch, Rizwana Rasheed and Abdul Hafaz Ngah
This study aims to examine the role of big data analytics (BDA) powered by artificial intelligence (AI) in improving sustainable performance (SP) through green supply chain…
Abstract
Purpose
This study aims to examine the role of big data analytics (BDA) powered by artificial intelligence (AI) in improving sustainable performance (SP) through green supply chain collaboration (GSCC), sustainable manufacturing (SM) and environmental process integration (EPI).
Design/methodology/approach
Data was collected from 249 supply chain professionals working at various manufacturing firms, and hypotheses were tested through a quantitative method using PLS-SEM with the help of SmartPLS version 4 to validate the measurement model.
Findings
This study identified that BDA-AI significantly and positively affects GSCC, SM and EPI. Similarly, the results showed that GSCC significantly and positively affects SP. At the same time, SM and EPI have an insignificant effect on SP. The GSCC found a significant relationship between BDA-AI and SP for mediation. However, SM and environmental performance integration did not mediate the relationship between BDA and AI and SP.
Originality/value
This research evaluated a second-order model and tested SP in conjunction with the dynamic capability theory in the manufacturing industry of Pakistan. Therefore, this research could be beneficial for researchers, manufacturers and policymakers to attain sustainable goals by implementing the BDA-AI in the supply chain.
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The purpose of this paper is to analyze heat and mass transport mechanism of unsteady MHD thin film flow of aluminium–copper/water hybrid nanofluid influenced by thermophoresis…
Abstract
Purpose
The purpose of this paper is to analyze heat and mass transport mechanism of unsteady MHD thin film flow of aluminium–copper/water hybrid nanofluid influenced by thermophoresis, Brownian motion and radiation.
Design/methodology/approach
The authors initially altered the time dependent set of mathematical equations into dimensionless form of equations by using apposite transmutations. These equations are further solved numerically by deploying Runge–Kutta method along with shooting technique.
Findings
Plots and tables for skin friction coefficient, Nusselt number, Sherwood number along with velocity, temperature and concentration profiles against pertinent non-dimensional parameters are revealed. The study imparts that aluminium–copper hybrid nanoparticles facilitate higher heat transfer rate compared to mono nanoparticles. It is noteworthy to disclose that an uplift in thermophoresis and Brownian parameter depreciates heat transfer rate, while concentration profiles boost with an increase in thermophoretic parameter.
Research limitations/implications
The current study targets to investigate heat transfer characteristics of an unsteady thin film radiative flow of water-based aluminium and copper hybrid nanofluid. The high thermal and electrical conductivities, low density and corrosion resistant features of aluminium and copper with their wide range of industrial applications like power generation, telecommunication, automobile manufacturing, mordants in leather tanning, etc., have prompted us to instil these particles in the present study.
Practical implications
The present study has many practical implications in the industrial and manufacturing processes working on the phenomena like heat transfer, magnetohydrodynamics, thermal radiation, nanofluids, hybrid nanofluids with special reference to aluminium and copper particles.
Originality/value
To the best extent of the authors’ belief so far no attempt is made to inspect the flow, thermal and mass transfer of water-based hybridized aluminium and copper nanoparticles with Brownian motion and thermophoresis.
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Abstract
Purpose
The purpose of this article is to analyze the heat and mass transfer with entropy generation during magnetohydrodynamics (MHD) flow of non-Newtonian Sisko nanofluid over a linearly stretching cylinder under the influence of velocity slip, chemical reaction and thermal radiation. The Brownian motion, thermophoresis and activation energy are assimilated in this nanofluid model. Convective boundary conditions on heat and mass transfer are considered. The physical model may have diverse applications in several areas of technology underlying thermohydrodynamics including supercritical fluid extraction, refrigeration, ink-jet printing and so on.
Design/methodology/approach
The dimensional governing equations are nondimensionalized by using appropriate similarity variables. The resulting boundary value problem is converted into initial value problem using the method of superposition and numerically computed by employing well-known fourth-order Runge–Kutta–Fehlberg approach along with shooting technique (RKF4SM). The quantitative impacts of emerging physical parameters on the velocity, temperature, concentration, skin friction coefficient, Nusselt number, Sherwood number, entropy generation rate and Bejan number are presented graphically and in tabular form, and the salient features are comprehensively discussed.
Findings
From graphical outcomes, it is concluded that the slip parameters greatly influence the flow characteristics. Fluid temperature is elevated with rising radiation parameter and thermal Biot number. Nanoparticle concentration is reported in decreasing form with activation energy parameter. Entropy is found to be an increasing function of magnetic field, Brownian motion and material parameters. The entropy is less generated for shear-thinning fluid compared to shear-thickening as well as Newtonian fluids in the system.
Originality/value
Till now no study has been documented to explore the impact of binary chemical reaction with Arrhenius activation energy on entropy generation in an MHD boundary layer flow of non-Newtonian Sisko nanofluid over a linear stretching cylinder with velocity slip and convective boundary conditions.