Search results

The concept of innovation is gaining ground steadily in the context of an increasingly competitive and highly volatile banking sector. The purpose of this paper is to find out the role of service innovation (SI) in the relationship between service delivery (SERVD), customer satisfaction (CSAT) and loyalty in the banking sector of Ghana.

Drawing from banking and marketing literature, a conceptual framework was developed and tested using data from 450 sampled customers of commercial banks in Ghana. The data were analyzed using partial least squares structural equation modeling.

The findings indicate that SI has direct influence on SERVD and CSAT. Again the findings revealed a positive relationship between SERVD, CSAT and bank customer loyalty.

This study offers theoretical support for the adoption of innovative techniques in service provision and delivery.

This paper provides an initial study into innovation management in financial services context in an emerging economy.

The purpose of this paper is to examine the level of accounting development and the adoption of IFRS in the four foremost economies in the Middle East and North Africa (MENA)—Egypt, Jordan, Libya and UAE. Through the lens of institutional theory, the study investigates the impact of economic, political, legal and cultural institutions on the development of these countries’ accounting practices and their readiness to use IFRS.

This research uses accounting development indices obtained from current literature as well as recent World Economic Forum and UNCTAD reports to examine the development of accounting in these MENA countries and their inclination to adopt IFRS.

The study identifies a number of impediments to the development of accounting practices and adoption of IFRS in these countries. It also reveals that three of the four MENA countries (Egypt, Jordan and UAE) could be placed on a level playing field with their principal trading partners (the US, the UK, Germany and Italy) given the formers’ business environments, methods of raising finance and levels of professional accounting practices.

Although limited to only four jurisdictions, findings from the study have important implications for investors and parties that are interested in improving the value relevance of the information presented by firms especially in a globalised economy with increasing cross-listing.

This study extends the frontier of knowledge on the development of accounting and IFRS adoption by focusing on the MENA region. It is the first effort that the authors are aware of to adopt such a multifarious approach.

This study aims to investigate the drivers that motivate employees and guests' hotel service participation to understand how that can influence the implementation of Value Co-Creation (VCC) in sub-Saharan African context.

Using an interpretive paradigm, the study draws on 32 in-depth interviews, 6 focus group discussions involving 32 participants and participant observation field notes. Data were analysed using thematic analysis.

The study unravels nine motives that drive employee–guest VCC participation: passion, relationship, belongingness, shared and enhanced experiences, satisfaction, reputation development, openness, communication and rewards.

This exploratory, cross-sectional study was undertaken in hotels within sub-Saharan Africa. Thus, findings cannot be generalised. However, it provides an opportunity for future quantitative approaches within different contexts involving other stakeholders.

Considering the numerous challenges from COVID-19 pandemic on the service industry, hotel managers might want to use the findings to not only formulate policies that support employee–guest co-creation for service improvement and survival but also introduce enhanced innovative service practices that deliver on employee and guest service expectations for retention. The findings encourage hotel managers to identify employee and guest context-specific motivations to be able to match with value-driven service activities, aimed at attracting positive behaviours to better respond to the numerous COVID-19-related challenges.

This work adds to the VCC literature by investigating the collective and individual drivers at the employee and guest dyadic level within sub-Saharan African hotel context. The authors propose a comprehensive model to guide the successful implementation of employee–guest VCC.

The purpose of this paper is to examine the dialogic communications potential of bank web sites in Ghana.

The authors undertook a qualitative content analysis of bank web sites in Ghana, drawing upon Kent and Taylor's dialogic communications framework.

Banks in Ghana have been fairly successful in creating web sites with high dialogic value, with over half the banks sampled scoring on more than half of all the dialogic principles (dialogic loop, ease of use, usefulness and conservation of visitors). Most banks, however, scored rather poorly on the principle of return visit.

The revelation that the communication content of banks’ web sites in Ghana does not encourage visitors to return poses a serious challenge for banks in their bid to leverage favourable brand dispositions associated with strong customer relationships.

The paper contributes to the scarce literature on dialogic communications potential of bank web sites in an emerging market context.

This study is aimed to measure and understand the relationship between individual entrepreneurial orientation (IEO) and entrepreneurial intention (EI) among students of higher learning institutions (HLI’s) in India. This study is focused on understanding IEO dimension of proactiveness, innovativeness and risk-taking attitude and EI across gender, academic background, and regions. Many recent and past studies confirm that there is an apparent gap in the literature to understand this phenomenon among students of higher learning institutions.

The study is based on a sample of 393 students studying in 35 different universities and institutions in the North, South and Western regions of India. The data were analyzed using hierarchical regression and ANOVA.

The empirical result shows a relationship and a positive impact of individual entrepreneurial orientation dimensions upon entrepreneurial intentions. Controlling for gender, males depict higher perseverance toward individual entrepreneurial orientation and entrepreneurial intentions. The same result was found for management and entrepreneurship students who also depict a higher (mean) t-value than science, engineering students. The findings of this study reveal a significant contribution to the academic literature by highlighting the influencing role of gender, academic background, and region upon entrepreneurial intentions.

The study reveals that institutional culture, lack of academic rigor, regional difference, economic gaps, gender perception, and overall culture may be considered as bothering forces for entrepreneurship to grow via institutions. These forces, if eliminated, can help build an institutional environment helpful for entrepreneurial progression in the country.

There are limited studies available in the context of individual entrepreneurial orientation and entrepreneurial Intention relationship. This study provides the analysis for Indian regions and uses data collected from different universities and institutions of India.

Corporate corruption reporting (CCR) is an emerging issue of the corporation for measuring transparency, integrity and accountability to the stakeholders and society. The purpose of this paper is to examine the role of CCR and financial management responsibility regarding the issue of corruption control.

To explore the influences of corruption disclosure, this study considers the keywords-based content analysis of the listed financial firms of the Dhaka Stock Exchange in Bangladesh for 2012–2016. The research considers stakeholders and theoretical legitimacy lens for discussing corporate corruption disclosure. This study identified 143 self-driven keywords by classifying, analyzing and selecting the appropriate large set of keywords from the prior literature. This study examines 247 firm-year observations of all financial firms in Bangladesh using secondary data sources.

The results of the hierarchical regression analysis report that financial firms following Sharia principles have a negative and significant association with CCR, while Big4 has a positive and significant influence. Moreover, the interaction effect of Big4 on the relationship between Sharia principles and CCR is negative and insignificant. The findings reported that Islamic financial firms disclose less corruption information than conventional financial firms in Bangladesh.

This study findings are expected to significantly impact corporate management and policymakers of developing and highly corrupted economies to enhance corporate accountability, transparency and reputation. The regulatory body can consider the findings to promulgate anti-corruption reporting rules and regulations.

The authors believe the theoretical lens used to support the method and findings of this paper are unique and novel.

This review paper aims to focus on recent advances of carbon nanotubes (CNTs) to produce gas sensors. Gas sensors are widely used for monitoring hazardous gas leakages and emissions in the industry, households and other areas. For better safety and a healthy environment, it is highly desirable to have gas sensors with higher accuracy and enhanced sensing features.

In this review, the authors focus on recent contributions of CNTs to the technology for developing different types of gas sensors. The design, fabrication process and sensing mechanism of each gas sensor are summarized, together with their advantages and disadvantages.

Nowadays, CNTs are well-known materials which have attracted a significant amount of attention owing to their excellent electrical, electronic and mechanical properties. On exposure to various gases, their properties allow the detection of gases using different methods. Therefore, over recent years, researchers have developed several different types of gas sensors along with other types of sensors for temperature, strain, pressure, etc.

The main purpose of this review is to introduce CNTs as candidates for future research in the field of gas sensing applications and to focus on current technical challenges associated with CNT-based gas sensors.

To investigate the impact of board characteristics (board gender diversity, board chair age, board subcommittees, board meetings, board skill, board size and board independence) on corporate social responsibility disclosures (CSRD) of state-owned enterprises (SOEs) in Kenya during the period 2015–2018.

The study employed fixed-effects balanced panel data to examine the impact of board characteristics on CSRD. The analysis is repeated using two regression estimators (robust least square and random effects) and the four CSRD subcomponents to evaluate the robustness of the main analysis.

The results established that board gender diversity, board chair age and board subcommittees had significant negative effects on CSRD. The impact of the remaining board characteristics was found to be insignificant.

The study was limited to the disclosures included in the annual reports, which means that information disclosed in other media, like websites, was not considered. The second limitation concerns mediating and moderator variables that were not considered.

There is a need for a stricter corporate governance implementation mechanism, as opposed to the “comply or explain” principle, since results suggest that most of the board characteristics do not appear to be impactful. Additionally, the low level of reported CSRD calls for the establishment of Corporate Social Responsibility or related committees.

The evidence suggests that SOEs are reluctant to report on issues such as ethics, health and safety initiatives, environment and social investments.

The paper extends the literature on the impact of board characteristics on CSRD in unlisted non-commercial SOEs in a developing country context.

The purpose of this paper is to examine the impact of trade openness on the cost of financial intermediation and bank performance. Developed and developing countries are currently pursuing trade openness to achieve higher bank performance with less intermediation costs.

In attaining the study's objectives, several regression methodologies were employed (i.e. system generalized method of moments (GMM), fixed effect, pooled ordinary least squares (OLS) and vector error correction model (VECM)). The authors tested the hypothesis on data of 885 banks from BRICS countries, which span 18 years (2000–2017).

The results from this robust study showed that embedding higher trade openness reduces financial intermediation costs and improves banks' performance. The results remain robust following the use of different estimation methods and alternative variables as proxies. In addition, results were still valid upon considering bank level, industry level and country level as control variables. It was also observed that the relation pattern holds its rigidity during “good” and “bad” times (i.e. the global financial crisis).

The results provide better references for bank regulators, academics and policymakers to take advantage of the low financial intermediation costs resulting from trade openness.

The aim of this chapter is to highlight the importance of information and communication technology (ICT) knowledge (ICT-K) for female in socio-economic development in Middle East countries. Currently, men play major roles in the development of Middle East countries without heed being paid to women. The role for women is normally reserved to the home and child caring. Men continue to dominate power structures, education, finance, and travel. Overall levels of women’s ICT entrepreneurship are among the lowest in the Middle East although more women are studying ICT programs in the universities. Even statistics on the number of women entrepreneurs and women’s economic participation are often unavailable or incomplete in this region. Mainly, women’s entrepreneurship and economic participation are relatively limited due to gender-specific barriers to business creation and development, including cultural norms, civil law, or barriers in the business environment. This chapter investigates the challenges and constraints faced, and the support and opportunities available for these female entrepreneurs in ICT. This chapter also presents research on the growing phenomenon of female entrepreneurship in Middle East and suggests a number of ways in which institutions of state and trade – which often act as barriers to women practically running a business – could be overcome.