Laurence Ferry, Khalid Hamid and Paula Hebling Dutra
The aim of this paper is to compare the audit and accountability arrangements of Supreme Audit Institutions (SAIs) internationally.
Abstract
Purpose
The aim of this paper is to compare the audit and accountability arrangements of Supreme Audit Institutions (SAIs) internationally.
Design/methodology/approach
Building on a theorisation of regulatory space, extended by new audit spaces of public audit, the scope of the research is the 196 SAIs that are full members of the International Organization of Supreme Audit Institutions (INTOSAI). The study is based on documentation review, workshops with a steering panel, a survey of all SAIs (response rate of 64%, being 125 of 196 members), workshops with the seven regions of INTOSAI and discussion at Congress.
Findings
The paper suggests that the audit and accountability arrangements for SAIs is underpinned by INTOSAI's global voice, a country's regulatory space and a SAIs organization, capacity and scope that are themes used to structure the comparison. The results show there is diversity in the organization, capacities and scope of SAIs, but also an opportunity for recognising the positive potential of INTOSAI in fulfilling its global voice leveraged from the results of its work with its regions and members.
Originality/value
This is the most comprehensive research study of SAIs and the research underpinning this study enables SAIs to compare themselves regionally and internationally.
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Aneeqa Zreen, Abu Bakar Bin Abdul Hamid, Mohsin Raza, Nagina Kanwal and Rimsha Khalid
This study aims to examine the influence of performance appraisal on Innovative work behavior of employees in public sector universities of Pakistan, by using the Ability…
Abstract
Purpose
This study aims to examine the influence of performance appraisal on Innovative work behavior of employees in public sector universities of Pakistan, by using the Ability, Motivation, and Opportunity framework.
Design/methodology/approach
A newly developed framework has been created to explore how performance appraisal, self-efficacy, and organizational climate influence employees' innovative work behavior. The study collected data using a self-administered questionnaire from employees who work in public universities in Pakistan.
Findings
The findings of this study revealed a positive correlation between performance appraisal and innovative work behavior. It is observed that self-efficacy mediates the relationship between performance appraisal and innovative work behavior and organizational climate moderates the relationship between self-efficacy and innovative work behavior.
Originality/value
The current study is novel and unique for several reasons. But the main contribution of this study is the validation of self-efficacy's mediating impact on innovative work behavior as well as the validity of the organizational climate as moderating effect in Pakistan’s public sector universities, where a large number of students have been enrolled and they can get advantage from their teacher's improved innovative behavior.
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Ahmed Abdullah, Gareth R. T. White and Brychan Thomas
This chapter discusses the use of an extended stage model for the evaluation of the adoption of e-business in small and medium-sized enterprises (SMEs). Empirical studies of…
Abstract
This chapter discusses the use of an extended stage model for the evaluation of the adoption of e-business in small and medium-sized enterprises (SMEs). Empirical studies of e-business adoption are rare in Middle Eastern and developing countries and the chapter provides valuable insight into this region, by presenting an account of the use of the extended stage model to explore the level of e-business adoption among Yemeni SMEs.
In making this examination, the challenges and opportunities that accompany e-business adoption are revealed. The internal drivers and barriers, such as finance and skills, are recognised along with the external factors that include infrastructure and legislation. It also provides valuable insight into the macro-level sociopolitical determinants of e-business adoption that have not previously been appreciated; the study was undertaken during the Yemen Civil War in 2016.
Current adoption models imply that organisations adopt technologies in a linear fashion, gradually increasing complexity and capability. This study makes an important contribution by recognising that there are multiple points at which SMEs may ‘enter’ the technology-adoption ladder.
Kong Lingfu, Safia Bano, Ummi Naiemah Saraih, Naimatullah Shah and Bahadur Ali Soomro
In today’s era, a country’s economy and society are continuously improved by entrepreneurship that utilizes digital technology. The current study, conducted among university…
Abstract
Purpose
In today’s era, a country’s economy and society are continuously improved by entrepreneurship that utilizes digital technology. The current study, conducted among university students in Pakistan, examines the roles of digital aspects in moving toward digital innovation (DI) and digital entrepreneurship (DE).
Design/methodology/approach
The study is based on quantitative and cross-sectional data. A survey questionnaire was used to obtain responses from respondents recruited through the convenience sampling technique.
Findings
The results from structural equation modeling (SEM) analysis suggest significant effects of technology orientation (TO), entrepreneurial orientation (EO), and DI on DE. The impact of DI on DE is also significant. On the other hand, digital technology self-efficacy (DTSE) is not found to be a significant predictor of DI and DE. Moreover, DI is found to be a significant mediator, which mediates the relationships of TO and EO with DE. On the contrary, DI did not mediate the significant relationship between DTSE and DE.
Practical implications
The study’s findings would benefit policymakers and planners in developing policies to encourage the usage of digital technologies to provide solutions in entrepreneurship. The findings also support promoting DE to tackle business challenges and achieve organizational and academic goals.
Originality/value
The study emphasizes the roles of digital technology, innovation, and entrepreneurship in a developing context.
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Thomas Moser, Margarietha Johanna de Villiers Scheepers and Saskia de Klerk
Organisational learning (OL) is a critical capability family firms (FFs) need in order to adapt to an increasingly turbulent environment. Given the uniqueness of FFs and their…
Abstract
Purpose
Organisational learning (OL) is a critical capability family firms (FFs) need in order to adapt to an increasingly turbulent environment. Given the uniqueness of FFs and their differentiated decision-making processes, this review addresses fragmentation in the literature and synthesises prior research outlining the development of OL in FFs.
Design/methodology/approach
A systematic literature review was conducted using four databases, and 53 pertinent papers on OL in FFs published from 1998 to 2023 were analysed using the theory, characteristics, context and methodology (TCCM) framework.
Findings
The last five years (2019–2023) show a marked increase in interest in OL in FFs, with a rise in the number of quantitative studies. The findings indicate that OL is mainly studied as a unidimensional construct, while it is a multidimensional capability. Strategic management and organisational behaviour theories are commonly employed, while theories specific to family business such as socioemotional wealth (SEW) and familiness are underrepresented. Most studies focus on FFs in the Northern Hemisphere, and few studies examine OL in FFs located in the Global South. The TCCM framework reveals the complexity and multi-layered nature of OL in FFs.
Originality/value
This is one of the first systematic reviews to synthesise research on OL in FFs. The proposed research agenda identifies fruitful areas for future investigations concentrating on the multidimensional nature of OL, family-related outcomes, as well as contextual and methodological research directions of interest to family business researchers.
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Prakash Kumar Paudel and Mahesh Nath Parajuli
The purpose of this paper is to discuss the formal workplace learning situation in Nepal and argue that workplace learning is not in priority in Nepali Technical and Vocational…
Abstract
Purpose
The purpose of this paper is to discuss the formal workplace learning situation in Nepal and argue that workplace learning is not in priority in Nepali Technical and Vocational Education and Training (TVET) despite a regular policy emphasis.
Design/methodology/approach
Data were gathered using both desk-based review of pre-diploma and diploma-level curricula and semi-structured interviews with eight employers and six technical school principals. Coded themes were interpreted in the meaning-making process.
Findings
Workplace skills learning in Nepal has remained a neglected agenda. Despite some successful implementation practices and policy recognition, it is stagnated. Employers expect skills in graduates relevant to their demands. However, unfortunately, there needs to be more trust for a culture of shared responsibilities among employers and TVET providers for arranging the provisions so that the learners can acquire the skills that the employers need. There is a blaming game between them, which has ultimately resulted in the poor arrangement of workplace learning.
Practical implications
TVET providers’ and employers’ engaged participation in recognizing and developing workplace learning for making the learning as per the needs of the world of work could benefit them and also support students to upgrade and acquire employability skills.
Originality/value
This paper is based on empirical data and contributes new knowledge in academia which is still rare in the context of Nepal.
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Shekhar and Marco Valeri
The study aims to review how the use of technology enhances the authentic tourist experience. Technology and digitalization have enhanced tourist experiences. However, critiques…
Abstract
Purpose
The study aims to review how the use of technology enhances the authentic tourist experience. Technology and digitalization have enhanced tourist experiences. However, critiques comment on its ability to over-commercialize activity and lack of authenticity. Thus, there is a need to synthesize knowledge of technology usage to increase authentic tourist experience.
Design/methodology/approach
The study carries out a bibliometric review of the studies focusing on the use of technology in enhancing tourist experiences. Two hundred journal articles, published between 1997 and 2023 were retrieved from the Web of Science (WoS) database to carry out descriptive and network analysis using the Gephi, VOSviewer and Science of Science (Sci2) software. The components of authentic tourism experience are identified from the literature through a content analysis.
Findings
The findings of the study are broadly classified into two: first, the most frequently used keywords in the study include tourist experience and satisfaction, co-creation, virtual reality, smart tourism, technology, authenticity and heritage tourism. Second, the five major themes studied in the topic include virtual reality and tourist experience; media, tourist experience and encounters; technology, smart tourism and tourist experience; digital transformation, social media and tourist experience; and virtual reality and tourist experience which are still relevant in the literature because of the presence of study gaps.
Originality/value
The findings are used to develop a conceptual framework for the role of technology in enhancing authenticity in tourism typologies where authenticity is critical.
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This research aims to explore the possibility of raising and adjudicating Shari'ah issues in Islamic financial contracts before the secular courts with specific reference to the…
Abstract
Purpose
This research aims to explore the possibility of raising and adjudicating Shari'ah issues in Islamic financial contracts before the secular courts with specific reference to the UK and Malaysia.
Design/methodology/approach
This is a legal research, and therefore, the paper uses the qualitative research methodology whereby a content analysis, in-depth case study, and library-based research were mainly used.
Findings
Shari'ah issues raised before the UK courts, and arguably, before the secular courts in other Western jurisdictions, would not be adjudicated and enforced. English courts, in particular, would decide Islamic financial contracts according to the English law, disregarding Shari'ah issues. Conversely, Shari'ah issues raised before Malaysian civil courts would be duly adjudicated and enforced. The civil court is bound, by the new Central Bank of Malaysia Act 2009, to refer those issues to the Shari'ah Advisory Council of the Central Bank of Malaysia for them to be ascertained. The subsequent ruling of the SAC is binding on the courts.
Originality/value
The Malaysian model for the adjudication of Shari'ah issues in Islamic financial contracts is very effective. Therefore, the research proposes to the parties in international Islamic financial contracts to choose Malaysian law as the law of reference and Malaysian courts as the forum for settlement of disputes. The Malaysian model, being already tested, can also be successfully exported to other countries wishing to introduce or develop Islamic finance.
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Muhammad Khalid Anser, Zahid Yousaf, Muhammad Yasir, Muhammad Sharif, Muhammad Hamid Nasir, Muhammad Imran Rasheed, Junaid Waheed, Hadi Hussain and Abdul Majid
This study aims to investigate the direct impact of knowledge sharing (KS) and functional flexibility (FF) on innovative work behavior (IWB) of small medium enterprises (SME’s…
Abstract
Purpose
This study aims to investigate the direct impact of knowledge sharing (KS) and functional flexibility (FF) on innovative work behavior (IWB) of small medium enterprises (SME’s) employees. This study also observes the mediating role of FF in the connection between KS and IWB.
Design/methodology/approach
This study adapted a quantitative methodology and used the cross-sectional data. Data were collected from the 751 workers of SMEs to validate the mediation model.
Findings
Results reveal that KS and FF significantly affect IWB in SME’s workers. The findings also reveal that FF acts as a mediator between KS and IWB link.
Originality/value
The live experience of currently working employees shows that IWB is dependent of employees' KS and FF. Moreover, this study contributed to the streams of knowledge management and organizational innovation perspective by emphasizing upon the mediating mechanism of FF.
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Rimsha Khalid, Abu Bakar Abdul Hamid, Mohsin Raza, Pornpisanu Promsivapallop and Marco Valeri
In today’s digital age, technology is advancing at an unprecedented pace, and businesses that fail to keep up risk falling behind their competitors. This requires not only…
Abstract
Purpose
In today’s digital age, technology is advancing at an unprecedented pace, and businesses that fail to keep up risk falling behind their competitors. This requires not only investing in technological resources but also creating a culture that values and encourages women in technological learning and innovation in the tourism and hospitality sector. This study aims to investigate the consequences of organizational learning on firm innovation directly and indirectly with cultural and technological perspectives.
Design/methodology/approach
The study carries out a quantitative approach, and data is collected from 398 women entrepreneurs from Thailand’s tourism and hospitality sectors. The statistical software Smart-PLS was used to analyze the data.
Findings
The findings revealed that organizational learning (the learning orientation and learning process) significantly influence firm innovation and organizational culture. Organizational culture also significantly mediates learning orientation, learning process and firm innovation, while learning leadership was found to be insignificant in relationship with organizational culture and firm innovation. However, technological knowledge has a significant moderating influence between organizational culture and firm innovation.
Originality/value
This study’s focus on the role of learning practices among women-owned small medium enterprises is a valuable contribution to the literature on innovation and entrepreneurship. These provided dimensions that can be helpful for women entrepreneurs to enhance firm innovation. The study shed light on the importance of diverse kinds of learning practices that change the patterns of innovation. This study also provides directions to practitioners to develop and implement business innovation strategies from women’s perspectives.