Hamza Mohammad Alqudah, Noor Afza Amran and Haslinda Hassan
The purpose of this paper is to investigate the moderating effect of task complexity on external auditors’ cooperation (EAC), top management empowerment and internal auditors’…
Abstract
Purpose
The purpose of this paper is to investigate the moderating effect of task complexity on external auditors’ cooperation (EAC), top management empowerment and internal auditors’ independence, which affect internal auditors’ effectiveness in the Jordanian public sector.
Design/methodology/approach
This paper utilised 117 usable questionnaires from financial managers and internal audit (IA) managers of the Jordanian public sector institutions. The collected data were analysed using partial least squares-structural equation modelling (PLS-SEM).
Findings
The results reveal that EAC, top management empowerment, and internal auditors’ independence are the factors which positively and significantly affect the internal auditors’ effectiveness, as supported by the resource-based theory, with incomplete support for the task complexity’s role as a moderator.
Practical implications
The findings are important for the decision-makers and regulators in introducing new legislation and regulation for the IA profession in the Jordanian public sector.
Social implications
It is shown that the factors affecting the internal auditors’ effectiveness can definitely enhance their ability to achieve the role of IA in protecting public funds and limiting financial and administrative corrupt practices, particularly in the public sector.
Originality/value
To the best knowledge of the authors, this study is one of the first studies that addresses task complexity as an interaction effect on the factors affecting internal auditors’ effectiveness in the public sector.
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Noor Sharifatul Hana Yeop, Zaleha Md Isa, Khadijah Shamsuddin, Khor Geok Lin, Zaleha Abdullah Mahdy, Haslinda Hassan and Hasanain Ghazi
The aim of this study is to determine the prevalence of hypocalcaemia among first-trimester pregnant women and its contributing factors.
Abstract
Purpose
The aim of this study is to determine the prevalence of hypocalcaemia among first-trimester pregnant women and its contributing factors.
Design/methodology/approach
A cross-sectional study was carried out among first-trimester pregnant women who were recruited during their first antenatal visit. A total of 396 respondents of age 18-40 years completed the self-administered questionnaire (socio-demographic, socio-economic, obstetric information), validated semi-quantitative food frequency questionnaire for calcium (FFQ-calcium), anthropometric measurements (weight and height) and blood test for serum calcium during their first trimester.
Findings
The prevalence of hypocalcaemia based on serum calcium level of less than 2.11 mmol/L was 26.0 per cent (n = 103). The median serum calcium level was 2.2 mmol/L (IQR, 25th and 75th percentile – 2.1 and 2.3, respectively). Milk intake of less than two glasses per day during pregnancy showed a twofold increase in developing hypocalcaemia (OR, 2.231; 95 per cent CI, 1.399, 3.588). Other than that, underweight (aOR, 2.038; 95 per cent SK, 1.088, 3.820) and obese before pregnancy (aOR, 1.954; 95 per cent SK, 1.007, 3.790) are also predictors of hypocalcaemia.
Originality/value
The prevalence of hypocalcaemia among first-trimester pregnant women in this study was 26.0 per cent. Intake of two or more glasses of milk per day can help prevent hypocalcaemia at this stage of pregnancy.
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Azlan Amran, Hasan Fauzi, Yadi Purwanto, Faizah Darus, Haslinda Yusoff, Mustaffa Mohamed Zain, Dayang Milianna Abang Naim and Mehran Nejati
This paper aims to explore social responsibility reporting of full-fledged Islamic banks in two developing countries, namely, Indonesia and Malaysia. Corporate social…
Abstract
Purpose
This paper aims to explore social responsibility reporting of full-fledged Islamic banks in two developing countries, namely, Indonesia and Malaysia. Corporate social responsibility (CSR) has become an important aspect of business society. As such, companies have shown a growing interest in reporting their social and environmental initiatives.
Design/methodology/approach
Content analysis of the annual reports for three full-fledged local Islamic banks in Indonesia and three Islamic banks in Malaysia was carried out for the period of 2007-2011.
Findings
Results of the study revealed that CSR disclosure of Islamic banks has generally grown both in Malaysia and Indonesia. More specifically, it was found that workplace and community dimensions were the most highly disclosed areas by the Islamic banks in both countries.
Research limitations/implications
The current study provides a cross-cultural perspective on social responsibility disclosure in Islamic banks across two countries. The study is limited by investigating a five-year time frame.
Practical implications
By discussing the findings according to the stages of growth model for CSR, the authors suggest that Islamic banks can enhance their responsiveness, and transform their role from being CSR reporters of social responsibility to responders.
Originality/value
While the tenets of CSR have a lot in common with Islamic moral law (Shariah), little is known about CSR disclosure of Islamic banks.
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Ahmad Saifalddin Abu-Alhaija, Raja Nerina Raja Yusof, Haslinda Hashim and Norsiah Jaharuddin
This paper aims to examine the influence of religious orientation on viewers’ loyalty, viewers’ satisfaction and perceived content quality; to examine the influences of perceived…
Abstract
Purpose
This paper aims to examine the influence of religious orientation on viewers’ loyalty, viewers’ satisfaction and perceived content quality; to examine the influences of perceived content quality and viewers’ satisfaction on viewers’ loyalty; and to examine the mediating roles of perceived content quality and viewers’ satisfaction.
Design/methodology/approach
A set of questionnaires was distributed to 750 respondents in Jordan using convenience sampling. The data were analysed using structural equation modelling.
Findings
The following are the findings: religious orientation has a direct positive influence on viewer’s loyalty, viewer’s satisfaction and perceived content quality; perceived content quality has a positive influence on viewer’s satisfaction; viewer’s satisfaction has positive influence on viewer’s loyalty; perceived content quality does not have any direct influence on viewer’s loyalty; perceived content quality has partial mediation role in the relationship between religious orientation and viewer’s satisfaction, while viewer’s satisfaction has full mediation role in the relationship between perceived content quality and viewer’s loyalty.
Originality/value
It is different from the previous studies that mostly focussed on religious commitment and religiosity as the important predictors of customer’s loyalty, and this study emphasised on the influence of religious orientation (the motivational approach of religion) as one of the religious dimensions that can affect customer’s loyalty model. The selected approach may provide additional insights into the existing loyalty models.
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Nur Ahammad, Farrah Diana Saiful Bahri and Haslinda Husaini
This study investigates the impact of open-source software (OSS) on the sustainability of academic library services in Bangladesh. It aims to understand how OSS can address budget…
Abstract
Purpose
This study investigates the impact of open-source software (OSS) on the sustainability of academic library services in Bangladesh. It aims to understand how OSS can address budget constraints, technological demands and the need for enhanced service delivery in these libraries.
Design/methodology/approach
An in-depth qualitative research approach was used, involving semi-structured interviews with library administrators, IT staff and librarians from various academic institutions across Bangladesh.
Findings
The study reveals that OSS adoption is primarily driven by financial imperatives and the need for flexible, customizable solutions tailored to specific institutional needs. Key benefits identified include significant cost savings, improved customization and flexibility of services and enhanced community support and collaboration. However, challenges such as a lack of in-house technical expertise, resistance to change among staff and stakeholders and inadequate IT infrastructure impede successful OSS implementation.
Practical implications
To harness the full potential of OSS, academic libraries must invest in capacity building through targeted training programs, improve IT infrastructure and foster a culture of collaboration and knowledge-sharing within the library community. These strategies are essential to overcoming existing barriers and ensuring long-term sustainability.
Originality/value
This research contributes to the understanding of OSS’s role in enhancing the sustainability of academic library services. It provides practical recommendations for academic libraries seeking to leverage OSS for improved service delivery and operational efficiency.
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Yuhanis Abdul Aziz, Siti Rahayu Hussin, Hossein Nezakati, Raja Nerina Raja Yusof and Haslinda Hashim
This paper aims to investigate the socio-demographic variables that affect the motivation of Muslim tourists in Malaysia, and to examine the travel characteristics factors that…
Abstract
Purpose
This paper aims to investigate the socio-demographic variables that affect the motivation of Muslim tourists in Malaysia, and to examine the travel characteristics factors that affect the motivation in decision making of Muslim tourists travelling to Malaysia.
Design/methodology/approach
The study surveys questionnaires for data collection. Convenience sampling technique was used on the selected sample. The study was conducted in Malaysia, where the target respondents included Muslim family tourists with ages ranging from 18 to 64 years.
Findings
The findings show that motivation differs significantly among different levels of the socio-demographic characteristics except for gender and income. The result also reported that a majority of tourists’ travel behaviour was significantly different unless when it comes to seeking accommodation. Results also revealed a tendency for long holiday stays among Muslim tourists in Malaysia.
Research limitations/implications
In this study, the examination of motivation on the Muslim family tourists has provided significant influence in managing the family tourist experience. On the other hand, most previous studies have shown that motivation is positively guided by general “push and pull” factors. However, this research demonstrates that components such family financial income and age of respondents has an effect on Muslim family tourists’ motivation, thus justifying the experience effect.
Practical implications
It is crucial for the service provider and destination management organizations to differentiate their products and services so that the packages and experience will be more meaningful.
Social implications
Destination packages should be appropriately designed and positioned in the target markets to meet the needs and wants of different Muslim family groups. Communication should emphasize not only the most distinctive characteristics but also the most suitable holiday packages that the family tourist can afford to pay. This would assist the family in the decision-making process and choice processes and facilitate the family’s expectation.
Originality/value
This research paper related to Islamic tourism marketing which can be used to formulate appropriate marketing strategies, build a viable market segment and design practical marketing strategies to attract potential Muslims travellers.
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Nitty Hirawaty Kamarulzaman, Nurul Hasyima Khairuddin, Haslinda Hashim and Siti Rahayu Hussin
This paper aims to investigate the relationship between market orientation and innovative marketing strategies and the effect of innovative marketing strategies on the performance…
Abstract
Purpose
This paper aims to investigate the relationship between market orientation and innovative marketing strategies and the effect of innovative marketing strategies on the performance of agro-food manufacturers.
Design/methodology/approach
Systematic random sampling was used, and semi-structured interviews were conducted with 380 agro-food manufacturers. Several statistical analyses, including Pearson correlation analysis and logistic regression analysis, were used to analyze the relationship between market orientation and innovative marketing strategies, and the effect of innovative marketing strategies on the performance of agro-food manufacturers.
Findings
All dimensions of market orientation – customer orientation, competitor orientation and inter-functional coordination – have significant relationships with innovative marketing strategies (product, price, promotion and distribution), while customer orientation and promotion showed a very strong relationship among other variables measured. Innovative marketing strategies, specifically promotion, had the most effect on the performance of agro-food manufacturers.
Research limitations/implications
The sample for this study was selected among agro-food manufacturers in major locations in Peninsular Malaysia. Hence, the findings may only give an initial overview of the current state of the agro-food manufacturers.
Originality/value
This study highlighted the significance of market orientation and innovative marketing strategies for the betterment of performance in the agro-food manufacturing sector.
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Mahesh Babu Purushothaman, Leo Neil Resurreccion San Pedro and Ali GhaffarianHoseini
This review paper aims to highlight the causes of delays (COD) and their interactions in construction projects, potentially aiding in timely completion and waste reduction through…
Abstract
Purpose
This review paper aims to highlight the causes of delays (COD) and their interactions in construction projects, potentially aiding in timely completion and waste reduction through early anticipation.
Design/methodology/approach
Forty-seven global literature were examined in detail to identify CODS and its interactions using the systematic literature review (SLR) method that utilised the PRISMA guidelines to ensure the studies reviewed were adequate to safeguard the robustness and comprehensiveness. Three-way analysis, such as Pareto, degree of centrality and loops, was undertaken to identify the critical Level 1,2 and 3 CODS that affect the Construction projects.
Findings
The research findings demonstrate that 65 CODs in eight categories affect construction projects. The CODs act in coherence rather than silos; the CLD displays complex interconnections of 44 factors obtained through the pairwise comparison of the 47 identified literature of the SLR. Through its systematic analysis of interaction loops, this research identified Ten level 1 critical CODs, two second-level critical CODs and 4 Third-level critical CODs. “Contractors' excessive workload/beyond potential/inadequate experience” emerged as the top COD that affects scheduling and project delay.
Research limitations/implications
The study limitations include using only English articles and a restricted number of databases. However, the chosen databases were reputable and underwent thorough peer review processes. This study may have limitations due to the SLR, which means that factors affecting COD and interactions may vary by country, and future research is suggested for validation.
Practical implications
This study identified interactions of construction delays that potentially support scheduling risk management during the early stage of the project and reduce waste to improve sustainability. The theoretical implications of SLR-based research include helping develop a framework that would potentially have all COD in the current scenario and aid future academic and industrial research factor-wise and country-wise in aiding sustainability. This will support and provide construction professionals and academia with knowledge of the COD related to factors and their interactions to be considered in the early assessment and management of future projects and improve sustainability.
Originality/value
Most literature studies the factors or causes of construction delays that affect construction projects. The CODs primarily do not operate in silos but combine with other causes to enhance their influence on delays. Hence, it is of utmost importance to study the interactions of COD to enhance the knowledge in the construction field that would aid in schedule repair and, in turn, on-time project delivery. The study is the first related to COD and their interactions in construction projects in the digital era.
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Wisdom Apedo Deku, Jiuhe Wang and Narain Das
Small and medium enterprises (SMEs) do not need only traditional marketing strategies in the dynamic business environment of the manufacturing sector. Entrepreneurial marketing…
Abstract
Purpose
Small and medium enterprises (SMEs) do not need only traditional marketing strategies in the dynamic business environment of the manufacturing sector. Entrepreneurial marketing dimension (EMD) is an alternative marketing approach for SMEs. Therefore, this paper aims to investigate whether EMD innovation has a positive and significant effect on SMEs performance on Ghanaian Halal food and beverages.
Design/methodology/approach
Correlative descriptive research method was used and 432 questionnaires with five-point Likert scale were distributed among owners-managers of manufacturing sectors of Ghanaian Halal food and beverages SMEs producers were chosen by a simple random sampling method. Structural equations modelling structural equations modelling techniques was used to analyse data.
Findings
The result of data analysis indicates a positive and significant effect of EMD on manufacturing SMEs performances of Halal food. Nevertheless, the effect of EMD on the production performance of the aforementioned companies is confirmed positive. The findings also show that production performances of Halal food SMEs result in their financial performance.
Research limitations/implications
The study’s sample is limited to Halal food SMEs manufacturing in Ghana. More research can be done investigating this relationship from different sectors and in Islamic and non-Islamic countries.
Practical implications
This research implies that Halal food SMEs manufacturing producers in a country is imperative in Muslim-minority countries. This study gives a benchmark for the non-Muslim-majority countries which endeavour to embark on the Halal SMEs manufacturing food. Muslim-minority countries that envision to succeed in the global Halal market could emulate Ghana’s approach in branding itself as a recognised non-Muslim-majority country in producing Halal foods. This can be done by implementing innovative, proactive, opportunist, risk-taking and customer-oriented initiatives to achieve better market and innovative performances and higher profits.
Originality/value
This paper fills a knowledge gap by presenting the first comprehensive overview of Halal food SMEs manufacturing performance research that enhances the ongoing discussion in hospitality, entrepreneurship and marketing fields in Islamic and non-Islamic contexts.
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Ephrem Negash Shebeshe and Dhiraj Sharma
The purpose of this study is to examine the impact of sustainable supply chain management (SSCM) practices on both competitive advantage (CA) and organizational performance (OP…
Abstract
Purpose
The purpose of this study is to examine the impact of sustainable supply chain management (SSCM) practices on both competitive advantage (CA) and organizational performance (OP) in the manufacturing sector in Ethiopia.
Design/methodology/approach
Data for the study were collected from a sample of 221 manufacturing companies operating in the four manufacturing groups/sectors in Ethiopia. In addition, data analysis was performed using the partial least squares method, which is a variance-based Structural Equation Modeling approach in the Smart-PLS software version (SmartPLS 4.0).
Findings
Based on the statistical analysis of the collected data, it demonstrates that SSCM has a significant and positive impact on both competitive advantage and organizational performance. Furthermore, statistical findings offer proof of the clear connection between competitive advantage and organizational performance. Moreover, competitive advantage indirectly mediates the relationship between SSCM and OP.
Research limitations/implications
The primary limitation of this research is its reliance on a cross-sectional design. The generalizability of the findings obtained from the present study may be hindered. The variable under investigation in this research assessed organizational performance, a concept that is widely acknowledged to be extremely dynamic.
Practical implications
The study provides managers and researchers with valuable information on Sustainable Supply Chain Management strategies and how they influence competitive advantage and organizational performance in commercial and industrial environments.
Originality/value
This paper adds to the body of knowledge by providing new data and empirical insights into the relationship between SSCM practices and the performance of manufacturing companies in Ethiopia.