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Article
Publication date: 2 July 2020

Augusta Ferreira, João Carvalho and Fátima Pinho

The main purpose of this paper is to evaluate if, motivated by political competition, municipalities engage in earnings management practices through discretionary accruals.

402

Abstract

Purpose

The main purpose of this paper is to evaluate if, motivated by political competition, municipalities engage in earnings management practices through discretionary accruals.

Design/methodology/approach

Quantitative methodology.

Findings

Results indicate that, in those municipalities where political competition is greatest, there is a greater tendency to report positive net earnings close to zero. This study also indicates that for such purpose, discretionary accruals are used.

Originality/value

The purpose of this paper is to respond to the lack of information in the area of earnings management in the public sector, to be able to evaluate responsibility, performance and efficiency regarding the allocation of public resources and the degree of satisfaction of citizens/voters' needs-accountability.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 3
Type: Research Article
ISSN: 1096-3367

Keywords

Available. Content available
Book part
Publication date: 3 September 2021

Free Access. Free Access

Abstract

Details

Pandemics and Travel
Type: Book
ISBN: 978-1-80071-071-9

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Article
Publication date: 11 December 2020

Dilnaz Muneeb, Shehnaz Tehseen, Muslim Amin, Fatima Kader and Khawaja Fawad Latif

This paper seeks to analyze the impact of internal marketing orientations (IMOs) on the competitiveness of higher education institutions (HEIs) in the United Arab Emirates (UAE).

480

Abstract

Purpose

This paper seeks to analyze the impact of internal marketing orientations (IMOs) on the competitiveness of higher education institutions (HEIs) in the United Arab Emirates (UAE).

Design/methodology/approach

A stratified random sampling was employed to collect data from a pool of 5,968 faculty members in 102 HIEs in the UAE. An online survey questionnaire was placed on Qualtrics online data collection platform and sent to selected participants. Out of a total of 638 surveys send through email, 349 surveys were returned, duly filled. The model was tested using SmartPLS structural equation modeling (PLS-SEM).

Findings

IMO dimensions of information generation (IG), information dissemination (ID) and information responsiveness (IR) are inexplicably linked to HEI's competitiveness and faculty performance. IR proved to be a more significant predictor of HEI's competitiveness compared to IG and ID.

Practical implications

The study proposes that HEI policymakers encourage the exchange of value among the internal stakeholders and formulate employee-focused policies as part of their corporate objectives. The findings also advocate in improving working conditions and enhancing work–life balance to strengthen the institutions' competitive position within the industry.

Originality/value

This study is the first to explore the interrelationship among the IMO dimensions of IG, ID and IR and their impact on HEI competitiveness, particularly in the UAE.

Details

Journal of Enterprise Information Management, vol. 34 no. 6
Type: Research Article
ISSN: 1741-0398

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Article
Publication date: 14 May 2018

Muhammad Kashif Imran, Muhammad Ilyas, Usman Aslam and Tehreem Fatima

In current era, firms are facing difficulties in aligning their capabilities with the hallmarks of the knowledge-intensive economy. Notwithstanding the fact that employees’…

2437

Abstract

Purpose

In current era, firms are facing difficulties in aligning their capabilities with the hallmarks of the knowledge-intensive economy. Notwithstanding the fact that employees’ creativity ensures competitive advantage through innovation, firms are unable to reap the required level of performance. The purpose of this paper is to investigate the linkage among knowledge processes, employee creativity and firm performance. Moreover, the current quantitative study measures the moderating effect of a knowledge-intensive culture on knowledge processes and employee creativity.

Design/methodology/approach

Surveys were conducted in eight services sector organizations operating in southern Punjab, Pakistan, and responses were obtained from 197 employees selected at random. To test the exposition using an empirical data analysis approach, three core hypotheses are drawn, and to test these hypotheses, multiple regression analyses, Preacher and Hayes (2004) mediation analysis and Aguinis (2004) guidelines were applied on 197 responses.

Findings

The results explain that knowledge processes have a positive impact on firm performance and employee creativity partially mediates their stated relationship. Moreover, a knowledge-intensive culture has a strengthening effect on the relationship between knowledge processes and employee creativity. In-depth investigation outlines that knowledge acquisition, sharing and application are more influencing processes to enhance firm performance. Furthermore, knowledge conversion and protection do not hold significant relevance with firm performance but are supportive elements for other processes.

Research limitations/implications

In order to have a sustained performance, firms have to initiate steps to promote employees’ creativity by deploying an optimal mix of knowledge processes and flourish a knowledge-intensive culture in routine organizational life. Moreover, knowledge processes are important to promote creative behavior in employees that will lead to incessant innovation and firm performance.

Originality/value

This study gives meaningful thoughts to unexplored areas in the field of knowledge management. First, the indirect effect of knowledge processes on firm performance through employees’ creativity. Second, the importance of knowledge processes to enhance employees’ creativity in the presence of a knowledge-intensive culture. This study gets together the dynamic constructs in the field of knowledge management, such as knowledge-intensive culture and employee creativity, and describes the linkage between knowledge processes and firm performance.

Details

Journal of Organizational Change Management, vol. 31 no. 3
Type: Research Article
ISSN: 0953-4814

Keywords

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Article
Publication date: 22 April 2024

Rafael Sartor de Oliveira, Mário Franco and Margarida Rodrigues

Cooperative agreements between universities and firms (U–F) have gained prominence. However, the literature on organisational culture and the formation of cooperation agreements…

180

Abstract

Purpose

Cooperative agreements between universities and firms (U–F) have gained prominence. However, the literature on organisational culture and the formation of cooperation agreements is scarce. This study aims to analyse, from the perspective of the managers of small- and medium-sized enterprises (SMEs) and those in charge in universities, the perceptions of the influence of organisational culture on this type of U–F cooperation.

Design/methodology/approach

To this end, multiple case studies were adopted, involving cooperation agreements between a Portuguese and eight SMEs incubated in UBImedical. Semi-structured interviews were used to gather information, aiming to understand the meaning, importance and possible obstacles caused by organisational culture in this U–F cooperation agreement.

Findings

Content analysis of the results obtained leads to the conclusion that cultural compatibility is a crucial factor for successful U–F cooperation. The exchange of knowledge, mutual trust and flexibility between those involved are identified as key determinants to build shared norms that allow a more productive, assertive union.

Practical implications

The study represents an important tool to support SME managers and those in charge of universities, as the evidence obtained can help them to define policies and actions with regard to the U–F cooperation process. More precisely, these SME and university managers could give more attention to culture in future cooperation agreements.

Originality/value

This study advances understanding of the role of organisational culture in a cooperation agreement since this was a gap identified in the literature on the topic. It also contributes to the existing body of work on U–F cooperation, demonstrating that organisational culture is considered important by partners in these agreements and should be adjusted towards compatible alignment of each party’s expectations.

Details

International Journal of Organizational Analysis, vol. 33 no. 1
Type: Research Article
ISSN: 1934-8835

Keywords

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Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

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Article
Publication date: 30 April 2021

Buba Musa Pulka, Azahari Ramli and Armanurah Mohamad

The purpose of this study is to examine the moderating influence of the external environment on the relationship between entrepreneurial competencies, entrepreneurial orientation…

2878

Abstract

Purpose

The purpose of this study is to examine the moderating influence of the external environment on the relationship between entrepreneurial competencies, entrepreneurial orientation, entrepreneurial network, government business support and SMEs performance. The objectives of the study are achieved using the resource-based view and dynamic capability theory.

Design/methodology/approach

The survey method of research was used by personally administering questionnaires to the respondents. Multistage sampling techniques are used in selecting 470 SMEs owners/managers that participated in the survey. SPSS 24 and PLS-SEM 3.0 were used in the analysis of the data.

Findings

In the Nigerian context, the findings indicated that EC, EO and GBS directly influence the SMEs performance. Surprisingly, SMEs performance is not influenced by EN. Similarly, EE significantly moderated the relationship between EC, GBS and SMEs performance. On the contrary, EE does not have any moderating influence on the relationship between EO, EN and SMEs performance.

Research limitations/implications

The study is limited to northeastern Nigeria. The study is limited to the EC, EO, EN GBS EE and SMEs performance and the use of cross-sectional data. The findings imply that SMEs owners/managers need a high level of entrepreneurial competencies and government business support to achieve a better performance especially in an external environment that is characterised by dynamism, diversity, complexity and hostility. Hence, providing support for both RBV and DCT.

Practical implications

Thus, the study offers additional empirical evidence from Nigeria and also expands knowledge and understanding in this field. The findings offer owners/managers, government agencies, financial institutions and other stakeholders of SMEs strategies EC, EO, GBS and EE to achieve a better SMEs performance.

Originality/value

The conceptual framework of the study is unique, and the study was conducted in northeastern Nigeria which is grossly underrepresented in the literature. It also provided understanding on the moderating influence of EE on the framework.

Details

Journal of Small Business and Enterprise Development, vol. 28 no. 4
Type: Research Article
ISSN: 1462-6004

Keywords

Available. Open Access. Open Access
Article
Publication date: 17 April 2023

Gina Gaio Santos, José Carlos Pinho, Ana Paula Ferreira and Márcia Vieira

Drawing on the conservation of resources (COR) theory, this study aims to assess the moderating effect of the psychological contract (PC) type (relational, transactional and…

3188

Abstract

Purpose

Drawing on the conservation of resources (COR) theory, this study aims to assess the moderating effect of the psychological contract (PC) type (relational, transactional and balanced) on the relationship between psychological contract breach (PCB) and organizational citizenship behaviours (OCBs).

Design/methodology/approach

The authors administered a survey to a sample of 159 nurses working in a large public hospital. To analyse the survey data, the authors used partial least squares with SmartPLS v.3.3, a variance-based structural equation modelling technique that combines principal component analysis, path analysis and regression analysis.

Findings

This study shows that nurses counteract the loss of resources following a PCB by investing more in stronger interpersonal relationships with co-workers and patients as a way to recuperate from resource loss and gain social resources. In addition, the moderating effect of the PC type reinforces the relationship between a PCB and OCB in a way that relational and balanced PC types support OCB-I positively but negatively OCB-O. Furthermore, the transactional PC does not reinforce negatively the link between PCB and OCB-I, and the negative interacting effect on the PCB and OCB-O link is only partially supported.

Research limitations/implications

The study findings are grounded on a cross-sectional research design and a convenience sampling strategy.

Practical implications

The results highlight the relevance of human resources management practices centred on employee involvement and participatory supervision styles for ensuring OCB display at the workplace.

Originality/value

The results add new evidence to COR theory by highlighting the importance of social resources as a mitigator in the relationship between nurses’ PCB and OCB towards co-workers and patients (OCB-I). Hence, the OCB-I display will vary in function of the target and the moderating effect of PC type (relational, balanced or transactional).

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Article
Publication date: 20 September 2019

Muhammad Naeem

Customers are increasingly interested in reading discussions, experiences, recommendations and reviews on social media platforms related to services and products in which they are…

1169

Abstract

Purpose

Customers are increasingly interested in reading discussions, experiences, recommendations and reviews on social media platforms related to services and products in which they are highly interested. The purpose of this paper is to find the availability of user-generated content (UGC) in the context of Islamic banks and how it can enhance the level of brand engagement and purchase intention of customers.

Design/methodology/approach

The methodology for this research is designed by following the features of qualitative research methods and a social constructivism approach. Furthermore, non-directive and semi-structured in-depth interviews are constructed to accumulate research data from marketing teams and customers of Islamic banks. The respondents have been carefully chosen on the basis of purposive sampling and their level of awareness related to Islamic banks.

Findings

Islamic banks are more frequently using traditional marketing tools that are unable to enhance levels of information among the targeted population and prove an expensive way of marketing. The findings reveal that Islamic banks lag behind in adopting the latest information exchanging technologies compared to conventional banking systems. A lack of skilled people, reputation and trust, lack of e-marketing strategy and lower levels of investment in social media platforms are major barriers to generate UGC, brand engagement and purchase intention among the targeted market of Islamic banks.

Practical implications

The effective and competent use of various social networking platforms can enhance UGC related to Islamic banking products and services. UGC can generate interactive communication, services reviews, feedbacks, intention to purchase, social influence, social trust and positive customer perception among the targeted population of Islamic banks. The study has summarized and offered practical recommendations to show how Islamic banks can address challenges and enjoy a high level of profitability compared to conventional banking systems.

Originality/value

The present study uncovered the steps that must be taken by the top management of Islamic banks to enhance levels of awareness, online product reviews and recommendations, e-word of mouth and purchase intentions of the targeted market. The study enhanced understanding regarding how a higher level of investment in social networking platforms, safe and secure banking systems and skilled IT professionals can address the challenges of Islamic banks. Furthermore, these factors can create positive UGC, social influence, social brand engagement and purchase intention of customers in Islamic banks. These primary factors must be considered by Islamic banks to compete with conventional banking products and services.

Details

Journal of Management Development, vol. 38 no. 8
Type: Research Article
ISSN: 0262-1711

Keywords

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Article
Publication date: 4 July 2018

Mónica Lourenço

The purpose of this study is to understand the impact of a collaborative workshop, aimed to support teacher educators in embedding a “global outlook” in the curriculum on their…

491

Abstract

Purpose

The purpose of this study is to understand the impact of a collaborative workshop, aimed to support teacher educators in embedding a “global outlook” in the curriculum on their perceived professional development.

Design/methodology/approach

The workshop included working sessions, during a period of 13 months, and was structured as participatory action research, according to which volunteer academics designed, developed and evaluated global education projects in their course units. Data were gathered through a focus group session, conducted with the teacher educators at a final stage of the workshop, and analyzed according to the principles of thematic analysis.

Findings

Results of the analysis suggest that the workshop presented a meaningful opportunity for teacher educators to reconstruct their knowledge and teaching practice to (re)discover the importance of collaborative work and to assume new commitments to themselves and to others.

Originality/value

The study addresses a gap in the existing literature on academic staff development in internationalization of the curriculum, focusing on the perceptions of teacher educators’, whose voices have been largely silent in research in the field. The study concludes with a set of recommendations for a professional development program in internationalization of the curriculum.

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