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In executing their duties, food service managers are confronted with a number of situations that may challenge their integrity. Using vignettes this study attempted to gauge the ethical concerns that food service mangers have with potential responses to a number of difficult situations. The data suggest that actively addressing ethical issues early on in a manager’s career may be important. Also, in operations where there was a managerial code of conduct, there was some indication of greater ethical regard. While a code of conduct may not prevent managerial malfeasance, it provides to the members of the organization a guidebook which can form the basis of their decisions and actions.

This chapter examines the determinants of accountability practices disclosure on the websites of Malaysian local authorities, from the institutional isomorphism perspective.

A content analysis was employed to examine the websites of all local authorities in Malaysia. A modified accountability disclosure index was used to examine the extent of accountability practices disclosure on websites. Multiple regression analysis was conducted to examine the significant impact of institutional factors on the accountability practices disclosure.

The results suggest that, on average, Malaysian local authorities have disclosed 42 items (or 42%) of the accountability practices disclosure on the websites. The implementation of innovation activities, political competition and press visibility has statistically influenced the extent of accountability practices disclosure of Malaysian local authorities on the websites on the premise of coercive isomorphism.

This chapter highlights the institutional factors that influence the extent of online accountability practices disclosure of local authorities in developing countries. The findings therefore enable local authorities to explore the best possible approaches to effectively discharge accountability and to promote greater transparency through the dissemination of information on the website.

This chapter contributes to the public sector accounting literature by introducing new institutional factors that influence the disclosure practice of local authorities in Malaysia i.e. the establishment of the Integrity Unit and implementation of innovation activities under the public sector reform agenda.

This study examines the nature of the relationship between board structures (BSs) and intellectual capital (IC) of banks in Africa.

Using annual data from financial statements of 366 banks from 26 African countries from 2007 to 2015, the study estimates IC using the value-added intellectual coefficient (VAIC) and BSs using board size, board independence and board gender diversity. The system generalized method of moments and panel-corrected standard error estimation strategies are used to estimate panel regressions.

There is a significant negative relationship between board independence and intellectual capital. The results also indicate that the IC of banks does not depend on board size and board gender diversity.

The study's findings provide evidence of the extent to which BSs have been instituted to support investments in intellectual capital as a means of improving the performance of banks in Africa.

This study provides some empirical evidence from Africa's banking sector to justify that banks with better IC have boards that are less independent. This study is one of the few studies that employs many countries' data.

The purpose of this study is to deconstruct the term “tribalism” for its application to foster context and industry-based corporate social responsibility (CSR) communication system in Nigeria.

This research used both the qualitative and quantitative research methods of data collection; it is an in-depth survey with multiple data collection settings.

(1) There is a pattern of CSR communication across the three industries sampled. (2) CSR across three industrial sectors is much about “donation” and “gift”. (3) CSR functions are now in a stand-alone corporate communication department. (4) CSR communication lacks the participatory mechanism to really involve the host communities' concerns. (5) Across the four organizations, CSR communication is often as financial or annual reports. (6) There is a general feeling and understanding that CSR and corporate communication in corporate organizations in n Nigeria require a more participatory mechanism. (7) CSR policy in Nigeria is till much of legal enforcement and efforts to have a national CSR commission has gone beyond legislation process.

This research was only able to collect data from four selected organizations representing just three industrial sectors (freight-forward, banking/finance and insurance) in Nigeria. There was no external funding to capture more organizations.

The first implication of the findings of this study is that, for the practice of CSR and communication by corporate organizations in Nigeria, the system is much a top-down and non-participatory. This means host communities and other stakeholders do not have considerable participation in the organization's CSR and communication process. The companies in this study select or budget for CSR interventions they consider valuable to communities in most cases. This pattern of CSR operation cuts across the four selected organizations in this study. Thus, it could be argued that this pattern is an industrial/national phenomenon because all the respondents indicated that their organizations operate CSR based on what other related companies do in Nigeria. Second, the fact that CSR and communication by corporate organizations in Nigeria are regulatory influenced means many organizations may try to evade CSR activities by not budgeting for it.

Meanwhile, in this study, deconstructing the evolutionary perspective which sees tribe as a primitive form of organization and relation characterized by the absence of a centralized collaborative system, it is argued that tribalism can catalyze systemic participation and oneness. In line with this perspective, tribal corporate organizations in Nigeria would model an alliance for CSR and communication system on proximity of operational context, that is, Nigeria. Being part of a tribe, corporate organizations as against the public ones will represent an identity reference for social corporate communication in Nigeria.

Despite the theoretical problematic issues raised by the notion of tribe, it is deconstructed in this study to define modes of social organization, and it reflects native perceptions of a changing collective identity. Thus, it is also argued in this study, that there will be an increase in works on tribalism in organization communication and CSR in Nigeria as emerging business and global market will continue to shape the operation environment.

Good managerial work habits are essential for creating a favorable work environment that can stimulate everyone’s performance. This papers aims to explore the psychometric properties of the good management work habits (GMWH) scale for a group of 464 Lebanese working adults.

A two-step approach was used. A first split-half of the sample affirmed that the GMWH scale had a factorial structure, and a factorial analysis used in the second split-half confirmed this. Jointly, the two split-half tests demonstrated the predictive and discriminant validity of the scale.

After validating the GMWH scale, this study substantiated the psychometric legitimacy of the GMWH test and confirmed its effectiveness in assessing organizational attributes.

This study focused on Lebanese managers only and future studies should be extended to assess the GMWH scale’s validity in other countries. Moreover, the variables of organizational culture and gender were not taken into account in this study.

The GMWH scale can be applied to determine the negative effects of stress on performance to improve an organization’s productivity. Evaluating managers' self-perceptions of their work habits may improve relations with their subordinates and the organization as a whole.

The work habits of a company’s managers play a key role in organizational outcomes and have a ripple effect on all parties in the organization, from subordinates to other managers. This study proposes a validated tool for a company’s leaders to evaluate managers’ perceptions of their work habits and contributes beneficial knowledge to future research on practical ways to measure the work skills of managers.

This study aims to examine factors affecting the adoption of Islamic banking (IB), which is an innovative and emerging form of banking, in a non-Islamic Sub-Saharan African (SSA) country.

It used primary data collected from a cross-section of 975 respondents using self-administered structured questionnaire. Empirical data were analysed using SPSS version 16 and partial least squares structural equation modelling (PLS-SEM) for Muslim and non-Muslim groups.

Consumer attitude, readiness to comply with Sharia law, knowledge, perceived innovativeness and perceived benefits were critical determinants of bank customers’ intention to adopt IB in both Muslim and non-Muslim sub-groups. The least influential factors were perceived religion effect (PRE) and perceived threat of violence (PTV). PTV was not a significant factor to non-Muslims, but it was a significantly negative factor to Muslims’ intentions to adopt IB. PRE has a positive influence on Muslims’ intention to adopt IB, but it has a negative effective on non-Muslims’ adoption intentions.

This study is limited to only bank customers in Ghana. Moreover, service quality factors were not included in the research model because IB is yet to be given full-fledged operational license in Ghana. Future research should extend the study to other emerging countries to improve the generalizability of the findings.

Policymakers are encouraged to develop stakeholder-oriented strategies to promote effective consumer education in IB. Also, IB institution should endeavour to develop innovative financial products that are Sharia-compliant and economically beneficial to individual and business needs of bank customers. Moreover, policymakers and management of IB institutions should ensure effect governance structures to guide IB operations.

This study provides initial structural equation modelling of determinants of IB adoption in emerging countries and provides empirical evidence on the spread of IB in non-Islamic SSA, which is an under-researched area. It is the first study to empirically report on the influence of PTV, readiness to compliance Sharia law and perceived innovativeness of IB on intentions to adopt IB in non-Islamic SSA context.

This study examines the association between emotional intelligence (EI) and the tendency of future accountants to rationalize and engage in occupational fraud.

The study adopts a survey methodology and uses a questionnaire containing a fraud scenario and EI construct to gather data from 225 participants. It performed a Cronbach alpha to assess the measurement parameters consistency of EI and fraud tendency and employed Pearson correlation and regression analysis to test its hypothesis.

The study found that future accountants in Nigeria are emotionally intelligent and have a high fraud tendency. Also, it found a significant and positive association between EI and fraud tendency, suggesting that future accountants that are emotionally intelligent have a higher tendency to rationalize and engage in occupational fraud. In addition, the study found that academic intelligence, a control variable, positively associates with fraud tendency.

The study offers rare insights into the fraud tendency of future accountants, which would benefit the counter fraud community in Nigeria and other developing countries. Recruiters and employers will find the study beneficial in decision-making on job recruitment, placements and moral orientation for prospective accountant employees.

The study is the first to directly associate EI with the fraud tendency of future accountants from a developing country with high fraud profile and underdeveloped counter fraud strategy. Thus, it provides a benchmark for future studies in other developing countries.

This research aimed at lowering the non-volatile matter (NVM) of long oil alkyd (LOA) resin to meet the resin requirements in producing Hi-gloss paints. The research also aimed to assist Hi-gloss paint manufacturers who require solid resin content below 70%.

The research utilised both the document review and experimental methods. The experimental method, which involved the blending process, was used in lowering the NVM of LOA resin, whereby eight experiments were conducted as reputations to obtain accurate data and results. A factorial design was used in the design of the experiment (DOE), where three factors were required to be evaluated: specific gravity, viscosity and NVM and two levels were required: weight of LOA and white spirit.

The NVM of LOA resin was successfully lowered, and different shades of paint were produced for reliability testing. The quality parameters of Hi-gloss paints that used the modified LOA were all found within the company's specifications compared to those with unmodified LOA, where some parameters were either above or below the specifications. However, all samples with the NVM of LOA used below 50% were found to be poor in terms of quality during the reliability testing. So, if the company had used the modified LOA resin in the production of Hi-gloss paints, it would have potentially saved 18,925.2 kg and 9,446.4 kg, respectively, of LOA just in producing Hi-gloss black and white paints only. Moreover, the cost of 1 kg of LOA is $2.3, which is equal to Tanzanian Shillings (Tshs) 5,290. The company would have potentially saved Tshs 100.114 million Tshs and Tshs 49.97 million Tshs in producing Hi-gloss black and white paints, respectively, making a total of Tshs 150.08 million per year. This was counted as a loss during that year because they did not use LOA resin with 50% NVM in production.

This study focused on LOA resin used in producing Hi-gloss paints. The study also did not consider other categories of alkyd resins used in producing paints and varnishes e.g. epoxy resin and short and medium oil alkyd resins.

This is probably the first alkyd resin improvement study conducted using white spirit as Tanzania's main agent or material. The study utilised vegetable oils such as coconut, sunflower and tobacco seeds.

As one of the first studies in this field, the purpose of this paper is to explore the effect of personal values on job performance and job satisfaction across different jobs. Further, it aims to identify personal value types that are positively, or negatively, related to behavioural and attitudinal outcomes in different job categories.

Based on a sample of 270 participants across several job categories including finance, accounting, marketing, sales, HR (human resources), operations and information technology (IT), this research explores the relationship between personal values, job performance and job satisfaction across the listed job categories. Ordinary least square (OLS) stepwise-regression and partial least square (PLS) regression were used in analysing the results.

Findings showed that for some of the jobs examined, different types of personal values were associated with different worker outcomes.

This research study identifies sets of personal values that are suited to some jobs more than others in terms of job performance and job satisfaction outcomes. Moreover, this research demonstrates the importance of controlling for job categories in future research models that investigate the links between values, performance and satisfaction.

The purpose of this paper is to explore the association between intellectual capital (IC) and resilience in torn societies while proposing an integrative framework. Due to adversities faced by entrepreneurs in such contexts, an understanding of the role of resilience along with IC has become crucial for businesses to succeed and survive.

This study takes an in-depth look at the three components of IC – human, organizational and external capital and their association with resilience. In order to do so, a qualitative study on 17 Iraqi micro, small and medium enterprises (MSMEs) was conducted using data collected through semi-structured interviews with the founders. The interviews were translated and coded by native speakers.

The results suggest that IC and resilience are interrelated concepts where IC components contribute to the resilience capabilities of entrepreneurs to survive and continue their businesses during turbulent times.

Implications for managers and policymakers are presented; in brief, strategies and policies are required to support entrepreneurial success in the Iraqi context.

The study contributes to the literature on IC for entrepreneurs. So far, few studies have dealt with the association between IC and resilience, and less so in torn societies. This paper contributes to research on enterprise development and survival under conflict zones; it highlights some of the factors that could form resilience of a MSME in the face of uncertainty; and it contributes to the literature on IC as it helps us understand certain capacities that build up and/or support MSME resilience in such a context.