Ria Nelly Sari, Aura Pratadina, Rita Anugerah, Kamaliah Kamaliah and Zuraidah Mohd Sanusi
This study aims to determine (1) the effect of environmental management accounting on organizational performance and (2) the mediating effect of process innovation on the…
Abstract
Purpose
This study aims to determine (1) the effect of environmental management accounting on organizational performance and (2) the mediating effect of process innovation on the relationship between environmental management accounting and organizational performance.
Design/methodology/approach
This research uses survey methods designed for management accountants of large manufacturing companies in Indonesia. Data from 123 respondents were analyzed using the WarpPLS.
Findings
The implementation of environmental management accounting exerted a positive effect on organizational performance. It is evident that the implementation of environmental management accounting encourages companies to innovate processes which will improve how well the organization performs.
Research limitations/implications
These findings still contained several limitations such as data were only collected from one province in Indonesia, and so the findings might not be generalizable to other provinces in Indonesia. Also, the number of variables studied only involved three. The study only focused on certain dimensions of environmental management accounting without considering other dimensions in-depth.
Practical implications
These findings extend the literature on environmental management accounting and demonstrate, from a practical perspective, environmental management accounting (EMA), which prioritizes the environment, will encourage companies to innovate their processes so that they are more environmentally friendly; EMA recognizes the important role of accountants in managing environmental issues.
Originality/value
This study documents the importance of environmental management accounting to assist companies in getting accurate information on environmental issues and environmental costs.
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The purpose of this study is to examine the effect of corporate governance and corporate profitability on firm value with corporate social responsibility (CSR) disclosure as the…
Abstract
Purpose
The purpose of this study is to examine the effect of corporate governance and corporate profitability on firm value with corporate social responsibility (CSR) disclosure as the intervening variable.
Design/methodology/approach
The population of this study was all companies listed in the LQ 45 Index group in the Indonesia Stock Exchange in 2013-2014. The inferential statistics used in this study applied the partial least square (PLS) based structural equation model (SEM) method with the assistance of SmartPLS 2.0. The PLS method was selected based on the consideration that there was a construct formed with reflective indicators in this study.
Findings
From the results of this study, it can be concluded that corporate governance does not have any effect on CSR disclosure, profitability of company has an effect on CSR disclosure, CSR disclosure has an effect on firm value. In addition, CSR disclosure does not mediate the effect of on firm value. These results showed that corporate governance can have an effect on firm value directly, and there is no role of CSR disclosure in mediating the effect of corporate governance on firm value, and profitability of company has an effect on firm value through CSR disclosure.
Originality/value
The originality of this research is on the reason that many studies that have been conducted still indicated the inconsistency in the results and diversity of the indicators, so that a similar research was conducted by involving the indicators used for measuring the corporate governance variable, which were the proportion of independent commissioners and audit committee. Meanwhile, for the profitability variable, return on assets and return on equity were used as the indicators.
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David G. Carmichael and Nur Kamaliah Mustaffa
The performance of earthmoving operations, in terms of emissions, production and cost, is dependent on many variables and has been the study of a number of publications. Such…
Abstract
Purpose
The performance of earthmoving operations, in terms of emissions, production and cost, is dependent on many variables and has been the study of a number of publications. Such publications look at typical operation design and management, without establishing what the penalties or bonuses might be for non-standard, but still observed, practices. To fill this gap in knowledge, this paper examines alternative loading policies of zero waiting-time loading, fractional loading and double-sided loading, and compares the performance of these with standard single-sided loading.
Design/methodology/approach
Original recursive relationships, that are amenable to Monte Carlo simulation, are derived. Case study data are used to illustrate the emissions, production and cost penalties or bonuses.
Findings
Double-sided loading contributes the least impact to the environment and is the most cost effective. Zero waiting-time loading performs the worst in terms of environmental impact and cost. Minimizing truck waiting times through using fractional loading is generally not an attractive policy because it leads to an increase in unit emissions and unit costs. The consequences of adopting fractional loading are detailed. Optimum unit emissions and optimum unit cost are coincident with respect to fleet size for single- and double-sided loading policies. That is, by minimizing unit cost, as in traditional practice, then least impact on the environment is obtained. Not minimizing unit cost will lead to unnecessary emissions.
Practical implications
The results of this paper will be of interest to those designing and managing earthmoving operations.
Originality/value
All modeling and results presented in the paper do not exist elsewhere in the literature.
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Verona Ramas Joseph and Nur Kamaliah Mustaffa
The demand to reduce carbon emissions has become an increasingly important social factor due to the unprecedented impacts of climate change. However, most existing publications…
Abstract
Purpose
The demand to reduce carbon emissions has become an increasingly important social factor due to the unprecedented impacts of climate change. However, most existing publications have focused on minimizing emissions during the operational phase of buildings. At the same time, there is a lack of comprehensive research conducted on carbon emissions, specifically during the construction phase. The purpose of this paper is to identify, review and classify current practices related to carbon emissions management in construction operations to gain greater insight into how to reduce and mitigate emissions and achieve more sustainable solutions.
Design/methodology/approach
This study reviewed the published literature on carbon emissions from construction. A total of 198 bibliographic records were extracted from the Scopus collection database and analyzed using Preferred Reporting Items for Systematic Review and Meta-Analyses (PRISMA). PRISMA is used as a basis for reporting possible trends, research methods and strategies used in published literatures. A total of 99 papers related to carbon emissions in the construction operations were further reviewed and analyzed. This review paper draws on existing research and identifies current carbon management patterns in construction projects.
Findings
Data indicated an upward trend in the number of publications in carbon emissions research during the last few years, particularly in 2015, 2017 and 2019. The most significant contributions to the domain were reported from China, Europe and the USA. This paper found that most studies conduct the Life Cycle Assessment (LCA) method to estimate carbon emissions. This paper found that the primary studies have focused on construction machinery and equipment emissions. The strategies such as establishing uniform standards for carbon emissions policies and regulations, equipment and logistic planning and low carbon design material will potentially impact carbon emissions reductions.
Practical implications
This paper provides information that will be beneficial for the construction industry to design and manage construction operations. It will also be of interest to those looking to reduce or manage construction emissions.
Originality/value
Although there is a diversity of current thinking related to the practical estimation and management of carbon emissions in construction projects, there is no consolidated set of keys of standardized carbon emissions management in practice. By assessing the existing paradigms of carbon assessment methods and tactics in the construction industry, this study contributed to the existing knowledge base by providing insights into current techniques in the construction sector for monitoring and mitigating emissions.
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Sharifah Kamaliah, Samsilah Roslan, Ab Rahim Bakar and Zeinab Ghiami
The vocational education and training (VET) system needs a future change in order to be more accountable to employers (and their associations) for training outcomes that match…
Abstract
Purpose
The vocational education and training (VET) system needs a future change in order to be more accountable to employers (and their associations) for training outcomes that match employer expectations. As part of this, an important focus is employability skills that go beyond work-related technical and interpersonal skills to include employer-preferred values, attitudes and personality dimensions. The purpose of this paper is to determine the effect of supervised work experiences (SWEs), among other factors, on undergraduate vocational trainees’ acquisition of employability skills.
Design/methodology/approach
A total of 138 respondents ranging in age from 17 to 24 years who successfully completed their two years program awarded with Malaysian Skill Certificate were included. They were divided into two sub-populations, trainees participating and trainees not participating in the SWE. Descriptive analysis, Correlation and ANCOVA were applied for data analysis.
Findings
The results showed that participating students achieved a moderately higher level of employability skills compared to students not participating in the SWE. The findings also revealed other factors contributing to the acquisition of employability skills, including gender, age, work experience, self-concept and achievement motivation. However, achievement motivation was found to be significantly related to the acquisition of employability skills. Therefore, participation of vocational trainees in the SWE influences the acquisition of employability skills which are identified as career success skills and could facilitate youth in transition from school to work.
Research limitations/implications
Although the research has reached the aims, there were a few limitations which may effect on generalization of the findings. Because of the limit access to students from all majors in vocational training, this study focused on six types of skills. In addition, the number of participants from different courses was not equal.
Practical implications
The research findings also imply several practical implications. First, based on the finding, it can be suggested that industries provide students’ vocational training under supervision of expert in their course area in order to enrich the level of trainees’ acquisition of employability skills. Second, referring to the finding, focusing on the key aspects of employability skills, industries can improve the trainees learning process and producing workers with abilities to allow them to interact with job duties in the organization of workplace.
Originality/value
This study can serve as a model for evaluation when implementing school to work programs.
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Xiang Li, Ruihui Pu and Nutteera Phakdeephirot
This research examines the mediating effect of self-efficacy among interrelationships of emotional intelligence, achievement motivation and students’ employability in the Chinese…
Abstract
Purpose
This research examines the mediating effect of self-efficacy among interrelationships of emotional intelligence, achievement motivation and students’ employability in the Chinese higher education institutions. This study was primarily conducted by applying the social cognitive theory to explain the beliefs and abilities of being employed for university students and influenced by their achievement motivation.
Design/methodology/approach
A survey approach was employed to collect the samples of 585 final-year college students using the convenience sampling method from 5 different Chinese higher education institutions. The structural equation modeling (SEM) approach was used as the data analysis method.
Findings
The result significantly supported the positive effect of emotional intelligence (ß = 0.298, p < 0.001) and achievement motivation (ß = 0.307, p < 0.001) on students’ employability. Furthermore, the results also showed that self-efficacy significantly had a mediating effect between achievement motivation and employability (ß = 0.119, CI95%: 0.062, 0.195) among college students. However, the study confirmed that self-efficacy was not associated with the relationship between emotional intelligence and employability (ß = 0.029, CI95%: −0.003, 0.075).
Originality/value
This research clarifies and highlights that psychological variables have highly correlated with the employability outcomes of university students. The findings also hold significant value and practical implications for the governments, colleges, and students that enhancing employability should be through targeted interventions. This study sets the stage for future research exploring potential mediators of motivation and other essential factors that may influence among the existing relationship.
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Syafiuddin Parenrengi, Jamaluddin, St. Aisyah, Ridwan Daud Mahande and Wirawan Setialaksana
This study aims to explore how autonomy, competence and relatedness impact work-based learning (WBL) motivation and engagement, contributing to enhanced employability skills…
Abstract
Purpose
This study aims to explore how autonomy, competence and relatedness impact work-based learning (WBL) motivation and engagement, contributing to enhanced employability skills. Additionally, it examines whether there are significant differences in these effects between students from STEM and social humanities.
Design/methodology/approach
This study employed a correlational design with 284 undergraduate students, collecting cross-sectional data through validated surveys on autonomy, competence, relatedness, WBL and employability skills. The analysis utilized structural equation modeling partial least squares (SEM-PLS) and partial least squares-multi-group analysis (PLS-MGA) to explore WBL’s mediating role in the relationship between SDT components and employability skills, with comparisons across different academic faculties.
Findings
The results show that autonomy, competence and relatedness significantly enhance students’ employability skills through WBL. WBL serves as a mediator that strengthens student motivation and engagement, with notable differences in the effects between STEM and social humanities students.
Practical implications
Higher education institutions should integrate SDT principles autonomy, competence and relatedness into WBL programs to enhance employability skills. Moreover, these programs should be tailored to accommodate the distinct needs of students from various academic backgrounds, such as STEM and social humanities.
Originality/value
This study establishes a novel connection between self-determination theory (SDT) and the development of employability skills through WBL. It provides new insights into the mediating role of WBL in the relationship between SDT components and employability, highlighting the differential impacts across academic disciplines, particularly between STEM and social-humanities students.
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Shaista Waqar, Rubina Hanif and Jennifer Loh
The purpose of this paper is to investigate the role of gender in the relationships between employee’s work experience and their chances of obtaining a job promotion.
Abstract
Purpose
The purpose of this paper is to investigate the role of gender in the relationships between employee’s work experience and their chances of obtaining a job promotion.
Design/methodology/approach
Five hundred middle to lower management Pakistan employees from service industries were surveyed. Measures used to obtain data included work experience, job promotions and gender. Gender was dummy coded. Moderation analyses via SPSS was used to investigate the moderating effect of gender in the relationship between employee’s work experience and job promotions.
Findings
The results indicated that work experience was positively associated with job promotion. However, the results indicated that gender fully moderated the relationship between work experience and job promotion. Specifically, female employees were less likely to get promoted compared to male employees despite having similar work experiences.
Research limitations/implications
Drawing together the human capital theory, social role theory and cultural factors, this study highlighted the socioeconomic/cultural barriers’ impact on Pakistani women’s career ascendance.
Practical implications
There is a lack of empirical evidence about career ascendance among Pakistani women. Therefore, the aim of the present study is to conduct and provide empirical evidence so that relevant agencies within Pakistan can develop more gender-equitable promotional policies and processes.
Originality/value
This study responded to the call for more empirical investigation of career ascendancy among women in developing countries. While this issue has been discussed in many developed western countries, there is a lack of empirical evidence in Muslim Pakistan.
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Awaisu Adamu Salihi, Haslindar Ibrahim and Dayana Mastura Baharudin
The study aims to examine whether board gender diversity and corporate social responsibility (CSR) affect real earnings management (REM) practices of public companies in Nigeria.
Abstract
Purpose
The study aims to examine whether board gender diversity and corporate social responsibility (CSR) affect real earnings management (REM) practices of public companies in Nigeria.
Design/methodology/approach
The study analyzes data of public companies for the period of 2011 through 2020. Data on board gender diversity, CSR and REM were collected from audited financial statements.
Findings
The empirical findings show that companies with greater diverse board are effective in restraining REM, thus supporting the theoretical framework of the study. Also, the result provides strong evidence of association between CSR performance and REM for policy management decision.
Research limitations/implications
The study is constrained by not considering all public companies in the country. Furthermore, it considered only gender among numerous important board attributes and environmental, social and governance (ESG) among numerous CSR attributes. Hence, future studies should consider other important attributes on REM and important attributes of board diversity and CSR on real earnings management.
Originality/value
To the best of the authors’ knowledge, this study is the first to investigate the relationship between heterogeneous board gender diversity, CSR via ESG and REM in emerging markets such as Nigeria. Therefore, it provides appropriate treatment of CSR with science and technology via EGS viewpoint of organizational operations and behavior of managing earnings. Therefore, developing better policy management for sustainable development