Recent reports on accounting education have observed that an increasing difference exists between what students are being taught and what accounting practitioners actually do…
Abstract
Recent reports on accounting education have observed that an increasing difference exists between what students are being taught and what accounting practitioners actually do. Yet, despite such criticisms of accounting education, methods exist that help blend study and practice more effectively. Included among the methods are accounting internships and related cooperative work‐ study programs. This study was conducted at the college of Business and Economics, United Arab Emirates University to investigate the effect of student internships on subsequent academic performance. The post‐internship course performance of students with accounting internship experience was compared to that of non‐internship students matched on the basis of grade point averages (GPA) and credit hours completed. The results indicated that the internship students performed significantly better than the non‐internship students in accounting courses, and in overall GPA subsequent to the internship semester. These findings contradict prior research and support accounting internships as tools to enhance students’ knowledge and motivation.
Details
Keywords
Emilija Oleškevičiūtė, Michael Dickmann, Maike Andresen and Emma Parry
The purpose of this literature review is to critically analyze, synthesize and integrate the currently fragmented literature concerning the factors affecting the international…
Abstract
Purpose
The purpose of this literature review is to critically analyze, synthesize and integrate the currently fragmented literature concerning the factors affecting the international transfer of individual career capital (CC).
Design/methodology/approach
This paper is a systematic literature review of the factors affecting the international transfer of individual CC from/for expatriates, repatriates and other employed highly skilled migrants and return migrants. The findings are classified based on the Social Chronology Framework (SCF) proposed by Gunz and Mayrhofer (2015).
Findings
This systematic literature review suggests that the international transfer of individual CC, which can be expressed both as (1) individual-level transfer across different organizations located in different countries as the direct use and application of CC and (2) individual knowing-how transfer to other individuals within organization, is affected by the individual, organizational and broader contextual-level factors that are bound by the aspect of time. The authors summarize the findings by presenting a model of the factors affecting the international transfer of individual CC.
Originality/value
The authors align the CC framework (Defillippi and Arthur, 1994) to the SCF (Gunz and Mayrhofer, 2018) by explaining the factors affecting the international transfer of individual CC that go beyond the qualities of CC, including the Being, Space and Time domains. Moreover, the authors critique the current focus on the international CC transfer in the present suggesting that future research should explore this phenomenon as a more dynamic process. Finally, the authors contribute to the literature on the global mobility of highly skilled employees' by highlighting gaps in the knowledge of the international transfer of CC and presenting a future research agenda.
Details
Keywords
Venancio Tauringana, Laura Achiro and Babajide Oyewo
This chapter investigates the social determinants (urbanisation, population, literacy and corruption) of greenhouse gas (GHG) emissions in the top 100 developed and developing…
Abstract
This chapter investigates the social determinants (urbanisation, population, literacy and corruption) of greenhouse gas (GHG) emissions in the top 100 developed and developing emitting countries. The data were collected from central repositories for the different variables explored for the period 2012–2020 in a cross-country analysis. Fixed effects ordinary least squares (OLS) regression was used to analyse the data. The results for all top 100 countries and developing countries show that urbanisation and corruption are significantly positive and negative determinants of GHG emissions, respectively. In addition, literacy is a significant positive determinant of GHG emissions in developing countries but not in the top 100 and developed countries. Population is not significant in the top 100 developed and developing countries. The results for the control variables suggest that primary energy consumption is a positive significant determinant of GHG emissions in the top 100 developed and developing countries. However, gross domestic product (GDP) is not a significant determinant of GHG emissions. The findings have important policy implications.
Details
Keywords
Benjamin Gbolahan Ekemode and Daramola Thompson Olapade
The purpose of this chapter is to investigate the adoption and use of building information modelling (BIM) for residential real estate development in Nigeria (using Lagos as a…
Abstract
The purpose of this chapter is to investigate the adoption and use of building information modelling (BIM) for residential real estate development in Nigeria (using Lagos as a case study), with a view to providing information towards improving BIM uptake, which could enhance sustainable housing delivery in the country. A quantitative research methodology was adopted involving the use of questionnaire survey to collect primary data. The data were obtained from private real estate developers in Lagos State. The self-administered questionnaire was distributed to all the 72 active real estate developers in the study area, and the response rate was 62.5%. The collected data were analysed using statistical tools such as frequency and percentages, mean rating and chi-square. The results revealed a low level of awareness and usage of the transformative and contemporary BIM technology (6D BIM version) by real estate developers. It was established that the 2D and 3D BIM traditional versions were the most utilised across the phases of real estate development process. It was also found that the level of BIM utilisation has a significant relationship with the age and asset base of the real estate developers. The chapter concludes by advocating increase in the asset base and organisational profile of real estate developers to enhance BIM adoption, especially, the 6D BIM, which could facilitate sustainable real estate development.
Details
Keywords
Xue Zhang, Shaheen Majid and Schubert Foo
The external environment is becoming more uncertain and volatile. To be successful and retain competitiveness, organisations have to regularly detect external signals…
Abstract
The external environment is becoming more uncertain and volatile. To be successful and retain competitiveness, organisations have to regularly detect external signals, systematically process and use such information. Environmental scanning is an effective way for organisations to adapt to their external environment by overcoming threats and grasping opportunities. However, some organisations may not be able to conduct environmental scanning due to lack of resources or adequately trained personnel. To satisfy their needs of environmental knowledge, they may have to outsource for such kind of information services, provide training for their existing staff, or hire specialised business information professional. As there is a degree of overlap between information management and environment scanning activities, some of the competencies covered by current LIS programs in Asia would be useful for undertaking environmental scanning activities. Nevertheless, information professionals still need an additional set of competencies to effectively provide this service. For example, LIS professionals would need a basic understanding of business and marketing principles to effectively understand and meet the information needs of their clients; improve their knowledge of various kinds of specialised business information sources and planning. This chapter first introduces the concept of external environment, the definition and process of environment scanning, and how environmental intelligence could be used for strategic planning and organisational learning. Then it discusses the role of environmental scanning as an emerging discipline for LIS education, covering topics as environmental scanning based information services and competencies required for conducting environmental scanning. Finally, it provides an overview of efforts have been made by LIS education programs in Asia in imparting new skills to their graduates for undertaking environmental scanning activities.
Mohammad Orsan Al-Zoubi, Ra'ed Masa'deh and Naseem Mohammad Twaissi
This study aims to examine the relationships among structured-on-the job training (ST), mentoring, job rotation and the work environment factors on tacit knowledge transfer from…
Abstract
Purpose
This study aims to examine the relationships among structured-on-the job training (ST), mentoring, job rotation and the work environment factors on tacit knowledge transfer from training.
Design/methodology/approach
This study used quantitative research techniques to examine the causal relationships among the key study variables. A questionnaire-based survey has developed to evaluate the research model by drawing a convenience sample includes 239 employees working in the Arab Potash Company located in Jordan. Surveyed data were examined following the structural equation modeling procedures.
Findings
The results revealed that adapting of the ST, mentoring and job rotation in industrial firms had direct effect on the employees’ abilities to learn and transfer tacit knowledge from training to the actual work, and how these learning strategies strengthen employees’ abilities in solving work problems, improving customers’ satisfaction and quality of products and services. As well as, it affirmed the strong direct effect of work environment factors such as supervisor and peer support on the employees’ abilities to learning and transferring tacit knowledge to their jobs. However, this study showed that work environment factors have no significant mediating role on the relationship among ST, mentoring, job rotation and the employees’ abilities to learn and transfer tacit knowledge to their jobs.
Research limitations/implications
The study results are opening the doors for future studies to examine the relationships among the methods of training and learning in the workplace, the work environment factors and tacit knowledge transfer from training to the jobs as prerequisites for improving the employees and organization performance. These results would be validated by conducting future research, examining larger samples of industrial companies to give more accurate data and clear explanations to the relationships among the study variables. It also suggests to replace the characteristics of work environment (supervisor support and peer support) by trainees’ characteristics (self-efficacy and career commitment) to give a better understanding to the relationships among the key study variables.
Practical implications
With regard to improving the employees’ competency while doing their jobs, this study developed a conceptual framework that guides managers to recognize the importance of ST, mentoring and job rotation in increasing the employees’ learning together; and giving them the chance to use the new learned experiences and knowledge to improve the organization performance and its competitive advantage. This study helps managers build a positive work environment that encourages social interaction, respect and mutual interest among employees, and increases their sense of responsibility for learning and transferring skills and knowledge to the jobs.
Social implications
The training methods in the workplace go beyond immediate work performance to act as a promising tool make employees’ learning more easily and faster, and help them to transfer and retain new skills and knowledge, adapt with changing environments, build stronger relationships with stakeholders and at the same time, make the organizations ensure that employees comply with their societal goals.
Originality/value
The authors have noticed that large portions of the studies on training and human resources development neglected the role effect of (ST, mentoring and job rotation) on the tacit knowledge transfer from training to the jobs. Hence, these gaps in researches have motivated to develop a theoretical model that helps to examine the relationship between the two constructs. This study also suggests to examine the mediating role effects of work environment factors on the relationships among (ST, mentoring and job rotation) and tacit knowledge transfer, as well as it extends to examine the mediating role of work environment factors on transferring knowledge to jobs, attributed to the demographic variables such as gender, age, work experience and education level.
Details
Keywords
Amir A. Abdulmuhsin, Rabee Ali Zaker and Muhammad Mujtaba Asad
Drawing on knowledge-based view, social exchange theory and leader-member exchange, this study examines how exploitative leadership (EL) influences knowledge management (KM), its…
Abstract
Purpose
Drawing on knowledge-based view, social exchange theory and leader-member exchange, this study examines how exploitative leadership (EL) influences knowledge management (KM), its processes, and further investigates the moderating role of organisational citizenship behaviours (OCB) on the relationship between EL and KM.
Design/methodology/approach
Using a quantitative approach, survey data were collected from 356 faculty members in Iraqi public universities, and the direct and moderating relationships were assessed through Hierarchical regression by PROCESS v.3.3 macros in SPSS.
Findings
The study found a significant negative impact of EL on KM, including its processes, especially on knowledge utilisation. The assessment also revealed that OCB has a significant moderating impact on EL, particularly its effect on knowledge creation.
Practical implications
The empirical insights of the study are valuable and precious for policymakers, managers and academics in education sectors of developing countries, to enrich their managerial and scientific performance through addressing EL behaviours while considering the moderating effect of OCB.
Originality/value
The relevance of the study stems from the scarcity of research on EL, while studies on the negative behaviours of leaders as a predictor of KM process failures are significantly limited. Additionally, studies on the moderating impact of OCB on the linkage between EL and KM processes remain limited. This study is one of the earliest studies that investigate these inter-relationships amongst EL, OCB and KM processes.
Details
Keywords
Amjad Al-Nasser and Mohamed Behery
The purpose of this study is to establish both the validity of Western theories within the Middle East, namely, the United Arab Emirates (UAE), and to further improve and extend…
Abstract
Purpose
The purpose of this study is to establish both the validity of Western theories within the Middle East, namely, the United Arab Emirates (UAE), and to further improve and extend our understanding of the effect of organisational coaching on counterproductive behaviours, such as bullying and alienation.
Design/methodology/approach
A sample size of 656 participants from 29 organisations and 14 different industries was employed. A research model was proposed, refined and tested through a quantitative paradigm using one dimension nonlinear principal components analysis, linear structural equation modelling (SEM) and MANOVA.
Findings
The correlation analysis results show non-significant negative correlations between coaching and all of the organisational counterproductive behaviour dimensions but not certainty. It was found that a significant weak relationship exists between most of the mediator dimensions, while a strong relationship exists between job alienation and workplace bullying. Results of the linear SEM provide support that coaching is related to certainty. Furthermore, the results reveal that certainty mediates a significant link between coaching and organisational counterproductive work behaviours (job alienation and bullying).
Originality/value
The study is considered the first in the UAE to investigate organisational counterproductive work behaviours (bullying and job alienation). The main contribution of this study is to quantify the relationship between organisational coaching and bullying and job alienation mediated by organisational climate dimensions.
Details
Keywords
Abdul Halim Busari, Sajjad Nawaz Khan, Siti Mariam Abdullah and Yasir Hayat Mughal
This study aims to investigate the relationship between transformational leadership style and factors of employees’ reactions towards organizational change in the…
Abstract
Purpose
This study aims to investigate the relationship between transformational leadership style and factors of employees’ reactions towards organizational change in the telecommunication sector of Pakistan. Furthermore, to understand the importance of followership it has been analyzed as a moderating variable in the relationship between transformational leadership style and factors of employees’ reactions.
Design/methodology/approach
A mixed methods study design was applied to investigate the factors underlying the phenomenon of transformational leadership and organizational change. A quantitative research design was followed by qualitative research questions to get more in-depth insights into the used relationships. The primary purpose of the qualitative study design was to support and strengthened the results of the main quantitative research design.
Findings
The results of the study showed that transformational leadership style was positively related to all three factors of employees’ reactions (frequency of change, trust in management and employees’ participation) towards organizational change. Moreover, followership has a significant effect on the relationship between transformational leadership style and factors of employees’ reaction.
Practical implications
This study suggests that for successful implementation of change in organizations, the employees play an important role and that managers with transformational leadership behaviour play a critical role in shaping positive change reactions. This study also highlights that both transformational leadership and followership are essential elements in shaping recipients’ reactions, with active followers contributing to the role of leadership in the change process.
Originality/value
This study is the first attempt specifically in Asian context to highlight the role of followership as a moderating variable in leadership theory in the organizational change context.
Details
Keywords
Hussein Al-Zyoud, Eric Zengxiang Wang, Shahid Ali and Weiming Liu
This study is based on the enforcement record from Canada’s natural mutual fund regulator. This record documented a small subset of mutual fund dealers who had been disciplined…
Abstract
Purpose
This study is based on the enforcement record from Canada’s natural mutual fund regulator. This record documented a small subset of mutual fund dealers who had been disciplined for their misconduct from 2007 to 2014. The purpose of this paper is to determine what factors contribute to mutual fund dealers’ time to first financial fraud offense. The longer the time to fraud, the healthier the mutual fund industry and the better a mutual fund dealer’s career.
Design/methodology/approach
Based on the belief that adversity reveals true character, the study approaches a mutual dealer’s career success from human capital, socio-demographic and organizational sponsorship points of view by measuring dealers’ success as their time from career beginning to first instance of financial fraud. Ordinary least square regression analysis was used to identify if those factors, including provision of supervisor reminders, gender, position and penalties, are related to career success within the Canadian mutual fund regulatory framework. The research is based on a small sample of mutual fund dealers who had been disciplined for their misconduct from 2007 to 2014.
Findings
The study finds that a supervisor’s reminders positively contribute to the career success of a mutual fund dealer in the form of extending their time to fraud. As well, being female is an adverse factor to career success even when both female and male dealers received about the same level of supervisor reminders. It also finds that being in a management position has no association with time to fraud.
Originality/value
The study establishes the statistically significant positive relationship between time to fraud and supervisor’s reminders for mutual fund dealers. At the same time, it shows that human capital and access to organizational resources, measured by being in a management position, have no significant relation to when fraud is committed. This result indicates the value of continuing education for all mutual fund dealers, both inexperienced and experienced.