Murtadha Aldoukhi and Surendra M. Gupta
This chapter proposes a multiobjective model to design a Closed Loop Supply Chain (CLSC) network. The first objective is to minimize the total cost of the network, while the…
Abstract
This chapter proposes a multiobjective model to design a Closed Loop Supply Chain (CLSC) network. The first objective is to minimize the total cost of the network, while the second objective is to minimize the carbon emission resulting from production, transportation, and disposal processes using carbon cap and carbon tax regularity policies. In the third objective, we maximize the service level of retailers by using maximum covering location as a measure of service level. To model the proposed problem, a physical programming approach is developed. This work contributes to the literature in designing an optimum CLSC network considering the service level objective and product substitution.
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Imran Mehboob Shaikh, Hanudin Amin and Nurul Ashiqin
The purpose of this paper is to look into millennials’ acceptance of Qard al-hasan using the Islamic theory of consumer behaviour (iTCB) in Malaysia.
Abstract
Purpose
The purpose of this paper is to look into millennials’ acceptance of Qard al-hasan using the Islamic theory of consumer behaviour (iTCB) in Malaysia.
Design/methodology/approach
For this study, convenience sampling was used and 203 usable questionnaires were received from the respondents who are millennials and university students. The questionnaire link was distributed via social media platforms to the millennials.
Findings
The findings of this study reveal that there exists a strong and positive relationship between the role of iman and Maqasid consumer index in determining the millennial acceptance of Qard al-hasan. On the contrary, Islamic altruism does not turn out to be the factor of Qard al-hasan acceptance. Resultantly, these results suggest that millennials in Malaysia accept Qard al-hasan and based on those educational institutions may consider offering zero-interest benevolent loans to alleviate the financial burden of unprivileged students.
Research limitations/implications
Although this study provides positive results, a minimum of two research constraints may direct future efforts in this area. This study initially focuses on a specific ecosystem of Islamic financial products in Malaysia, with a particular emphasis on Qard al-hasan. As a result, subsequent research ought to strive to encompass a larger perspective on Qard al-hasan. Secondly, this research uses a theory that is still in the applicability phase, which has led to some productive discussions for further improvements.
Originality/value
To the best of the authors’ knowledge, this work is one of the few studies conducted on an empirical basis using the iTCB in the milieu of Qard al-hasan in Malaysia.
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Hala M.G. Amin, Rasha S. Hassan, Hebatallah Ghoneim and Amr S. Abdallah
This study aims to identify and discuss influential aspects of accounting education literature in the digital era, such as key streams, themes, authors, keywords, journals…
Abstract
Purpose
This study aims to identify and discuss influential aspects of accounting education literature in the digital era, such as key streams, themes, authors, keywords, journals, affiliations and countries. It also constructs agendas for future research.
Design/methodology/approach
The current study uses a bibliometric approach to analyze 287 studies indexed by the Scopus Database from 1982 to 2023.
Findings
The analysis reveals three themes: “the impact of emerging technologies on the accounting profession,” “the essential skills for modern accountants” and “the integration of technology into the accounting curricula.” Beyond this, the analysis points out that Macquarie University and the Queensland University of Technology were the most productive institutions. Furthermore, the leading journal was the Accounting Education Journal. The USA and Australia were leading in total citations and publications, while 2023 was the peak publishing year.
Research limitations/implications
The study acknowledges that alternative search keywords, databases and research categories may reveal unexplored relationships. The present study’s findings have crucial theoretical and practical implications for researchers in the accounting domain, higher education institutions and policymakers.
Originality/value
The study contributes to the extant accounting literature by presenting a holistic view of the impact of emerging technologies on accountants’ skills, profession and accounting curriculum, identifying gaps in the literature and proposing a research agenda.
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Hala M.G. Amin, Ehab K.A. Mohamed, Amr S. Abdallah and Ahmed A. Elamer
This study aims to explore how the structure of the board of directors is influenced by national informal culture values and the strength of formal institutional environments, as…
Abstract
Purpose
This study aims to explore how the structure of the board of directors is influenced by national informal culture values and the strength of formal institutional environments, as measured through legal regulations, market conditions and investor protection regulations.
Design/methodology/approach
This study analyzes data from 432 companies listed in the S&P Global 1200 index using structural equation modeling. National cultural dimensions from Hofstede’s (2011) framework capture informal cultural aspects, while the World Bank’s Worldwide Governance Indicators assess formal institutions. This study examines board structure in terms of leadership style, board size, board independence, board committee structure and board diversity.
Findings
The results reveal that national cultural values are negatively associated with rule of law institutions, indicating that culture can substitute for legal institutions, acting as “soft” regulation. Cultural values establish social norms and accountability when legal frameworks are weak. In addition, national culture positively relates to open market institutions, enhancing transparency, fairness and competition in strong markets. The findings also show that national culture and formal institutions significantly shape managerial perceptions of the board’s role and structure, impacting how firms prioritize monitoring versus resource provision.
Research limitations/implications
The findings offer valuable insights for managers in diverse institutional contexts, enabling them to adjust board structures according to cultural and institutional factors.
Practical implications
The research advocates for tailored governance practices that fit specific institutional and cultural contexts. Multinational corporations can benefit from customizing their governance structures according to the cultural and institutional environments of the countries in which they operate.
Originality/value
This paper contributes to existing literature by focusing on complementarity as well as substitution mechanisms between national cultural characteristics and formal institutions in shaping board structure.
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Muslim Abdul Djalil, Muslim Amin, Halimin Herjanto, Mustafa Nourallah and Peter Öhman
This study investigates how entrepreneurial leadership fosters market orientation, bank innovativeness and bank performance; it also investigates how market orientation…
Abstract
Purpose
This study investigates how entrepreneurial leadership fosters market orientation, bank innovativeness and bank performance; it also investigates how market orientation contributes to brand orientation, bank innovativeness and bank performance.
Design/methodology/approach
In total, 1500 questionnaires were distributed to 100 bank branches in Indonesia (500 to managers and 1000 to employees); 300 responses (20% response rate) were used for further statistical analysis.
Findings
The results confirmed the existence of relationships among entrepreneurial leadership, market orientation, bank innovativeness, brand orientation and bank performance. The role of entrepreneurial leadership in fostering market orientation, bank innovativeness, brand orientation and bank performance demonstrates that leaders can motivate employees to complete their tasks.
Practical implications
The findings suggest that entrepreneurial leadership, new ideas and innovative products and services can foster bank performance.
Originality/value
The emerging banking industry in Indonesia has witnessed changing market conditions. Banks will benefit from being more market-driven and diverse in their customer relationships to generate value.
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Simoné Anastasia Appolis and John Kolawole Aderibigbe
Although organizational citizenship behaviour (OCB) is a concept associated with significant values within the modern workplace, many employees find it challenging to exhibit some…
Abstract
Although organizational citizenship behaviour (OCB) is a concept associated with significant values within the modern workplace, many employees find it challenging to exhibit some necessary extra-role behaviours, such as helping co-workers complete their duties when a situation demands it. Currently, in the South African workspace, fostering OCB among employees is a concern to people practitioners. Specifically, extra-role types of behaviour are declining among professionals as 21st-century technologies promote remote-working policy, leaving employees to work robotically with computers and having no colleagues around to seek or render assistance with their duties. Moreover, professionals are overwhelmed with the timely and endless obligations received frequently and hardly have time and energy for extra-role behaviours. In addition, physical and psychological health-related concerns such as technology stress and career worries are among the contemporary issues affecting human resource (HR) management in this present time. This necessitates more scholarly actions in the niche of OCB, especially identifying and arresting its hindrances. However, a thorough review of the literature on OCB revealed a paucity of scientific reports in the areas of relationships between technostress, career concerns and OCB. Hence, the proposed chapter seeks to bridge the gap in the literature of OCB by theoretically exploring the relationships between technostress, career concerns and OCB in the professional services context in South Africa.
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Accounting-based financial scandals caused by fraudulent financial reports negatively affect the financial markets and cause loss of confidence in investors. Financial reporting…
Abstract
Accounting-based financial scandals caused by fraudulent financial reports negatively affect the financial markets and cause loss of confidence in investors. Financial reporting quality needs to be improved in order to build and maintain trust in financial markets. To increase the quality of financial reports, fraudulent financial reporting risks should be defined. At this point, regulators, practitioners, and researchers are in constant search.
There are improved approaches to the detection of financial reporting frauds in the literature. Many studies have been conducted on the “Fraud Triangle Theory” and the “Fraud Diamond Theory” approaches. The Fraud Triangle Theory argues that while fraudulent action is taking place in defining the elements of press, rationalization, and opportunity, the Fraud Diamond Theory approach argues that in order to achieve these three elements, the capability to carry out a fraud in individuals must be improved.
In this study, it is aimed to investigate the effect of Fraud Diamond elements on fraudulent financial reports. For the scope of the research, data of 26 companies from Manufacturing Industry enterprises operating in BORSA ISTANBUL between 2013 and 2017 were used. Financial reports of the companies are divided into two groups: (1) Fraudulent Financial Reports and (2) Non-Fraud Financial Reports. The hypotheses developed within the scope of the research were tested using the Logistic Regression analysis in IBM SPSS Statistic 20 program.
As a result of the study, it has been determined that there is a negative correlation between borrowing level, asset profitability, independent audit firm, auditor exchanges and institutionalization level, and fraudulent financial reports. It was understood that the change in assets and the size of the audit committee did not have any effect on the fraudulent financial reports.
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Md Shamirul Islam, Muslim Amin and Osman M. Karatepe
Enhancing employee competence is essential for an organization’s success, but it can be challenging due to the varying work practices across different sectors. This study aims to…
Abstract
Purpose
Enhancing employee competence is essential for an organization’s success, but it can be challenging due to the varying work practices across different sectors. This study aims to examine how high-involvement work practices (HIWPs) and creative self-efficacy contribute to competence development in public and private banks. It provides insights into the unique dynamics of each sector.
Design/methodology/approach
A total of 373 bank professionals from Bangladesh were analyzed, comprising 156 individuals from public banks and 217 from private banks. The hypothesized relationships were examined using structural equation modeling.
Findings
Information sharing is a significant driver of competence in private banks, while empowerment is the primary determinant within public banks. Creative self-efficacy mediates this relationship, enhancing the influence of HIWPs on competence development. Furthermore, sectoral variances indicate that employment contracts and organizational contexts play a crucial role in shaping the impact of HIWPs on competence development.
Practical implications
Adapting HIWPs to different sectors’ needs can significantly enhance employee competence and overall organizational performance. By integrating creative self-efficacy into recruitment processes and promoting supportive work environments, organizations can further stimulate intrinsic motivation and facilitate the development of employee competencies. These insights offer practical guidance for HRM practices applicable to public and private sectors.
Originality/value
This research enhances existing literature by elucidating specific antecedents of competence within the banking sector. It provides practical insights for using individual motivators and human resource management strategies across various organizational contexts.