Md. Mohsan Khudri and Saida Sultana
The purpose of this paper is to seek the determinants of service quality and evaluate the impact of service quality and consumers’ characteristics on channel selection in the…
Abstract
Purpose
The purpose of this paper is to seek the determinants of service quality and evaluate the impact of service quality and consumers’ characteristics on channel selection in the context of beverage industry in Bangladesh.
Design/methodology/approach
Data were collected using convenience sampling method. Initially exploratory factor analysis was performed to extract the key dimensions of service quality and then structural equation modeling was employed to verify the causal relationships between the dimensions of service quality and service quality itself. χ2 test was used to determine whether any association exists between service quality or demographic variables and choice of channel types. Cramer’s V was performed to measure the strength of association. One-way ANOVA was carried out to identify significant impact of demographic variables on perception of service quality.
Findings
The research findings indicated that personal interaction, appearance, reliability, policy, and problem solving are the key determinants of service quality in terms of beverage industry in Bangladesh. It is observed that customers preferring factors like personal interaction and problem solving intend to purchase beverage items from super shop. Customers who are deemed socioeconomically high taking profession and monthly income into account prefer shopping at super shop. Customers who are female or married with no kid or service holders showed better satisfaction with service quality.
Research limitations/implications
Due to money and time constraints the study could not cover up the whole country. Conclusions and predictions to be applied to consumers in general may not be appropriate entirely since specific age group was deemed, given that the subject was beverage products.
Practical implications
The model proposed in this study will help managers and suppliers understand how consumers assess the quality of services. In order to strengthen brand and create brand loyalty, marketing planners, managers, and suppliers must be aware of the dimensions of service quality, and consumers’ characteristics. Selecting an optimal sales channel is imperative for suppliers in order to make their products reach to target consumers.
Originality/value
Service quality plays crucial role in ameliorating customer satisfaction and creating competitive advantage whereas sales channels have impact on sustaining the long-term profitability of the company. This paper has contributed significantly to these issues and sought consumers’ characteristics and preference as well.
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Saida Belhouchet and Jamel Chouaibi
This paper aims to shed light on the relationship between audit committee attributes and integrated reporting quality (IRQ).
Abstract
Purpose
This paper aims to shed light on the relationship between audit committee attributes and integrated reporting quality (IRQ).
Design/methodology/approach
Data on a sample of 360 European firms selected from the STOXX Europe 600 index between 2010 and 2021 were used to test the model based on multiple regression for panel data to analyze the effect of audit committee attributes on IRQ. This paper considers generalized least squares (GLS) estimation for panel data models.
Findings
The findings of this study confirm expectations concerning the impact of audit committee attributes on the IRQ. Indeed, audit committee independence and meetings have a significant positive impact on IRQ. However, no significant association is found between financial expertise and IRQ.
Practical implications
The findings of this paper have significant implications for policymakers, who, through proper legislation, should encourage the formation of larger audit committees and ones with a higher percentage of independent members. They should also establish a minimum number of audit committee meetings per year. These regulations, which aim to increase the efficacy of audit committees’ supervisory and monitoring tasks, would promote corporate transparency and improve IRQ.
Originality/value
This study supports the existing literature. First, it expands the scientific debate on IRQ. Second, unlike previous studies, which used more subjective methods to measure the degree of integrated reporting (IR), this study relied on the CGVS variable from the DataStream ASSET 4 Database. Third, the research is novel because it indicates the crucial role of internal assurance mechanisms in wide managerial reporting practices in European companies. The sample consisted of European firms only, whereas previous studies used a global sample. Finally, this study is based on recent data (2010–2021), while other studies covered the period between 2008 and 2013.
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Sulistyowati, Raditya Sukmana, Ririn Tri Ratnasari, Ascarya and Tika Widiastuti
This paper attempts to rejuvenate waqf in the health sector by identifying and elaborating on its issues and challenges. The government budget for this sector is significant;…
Abstract
Purpose
This paper attempts to rejuvenate waqf in the health sector by identifying and elaborating on its issues and challenges. The government budget for this sector is significant; thus, the present paper aims to provide a nongovernment budget to lessen the government's burden
Design/methodology/approach
This qualitative study uses structured in-depth interviews with 12 respondents to generate valuable insights and thoughts in order to frame recommendations.
Findings
The findings highlight the key themes: human resources, finance, collaboration and coordination, legal issues, basic healthcare insufficiency, data and digitalization, accountability and sustainability and infrastructure. The following are the proposed solutions: capacity building program (CBP), hybrid waqf scheme, big data connectivity, specific legal framework, refocusing and reallocating of resources for the health sector during and after the pandemic
Research limitations/implications
This study focuses on Indonesia and Malaysia as the authors believe that these two countries have a lot of practice in the field. Further studies may focus on other countries, such as Pakistan.
Practical implications
This paper proposes potential ways to embrace government policy consideration, optimize the elaboration among productive waqf with other kinds, improve governance of and coordination among waqf institutions and increase the awareness to improve significant development.
Social implications
By considering this paper's recommendations, waqf stakeholders in the healthcare system can improve the social benefits for poor and needy patients.
Originality/value
This study presents the latest strategic analysis of waqf, which is important for the government policy in developing waqf.