Sunildro L.S. Akoijam, Sultana B.A. Mazumder and L. Shashikumar Sharma
With the advent of the second wave of COVID-19 pandemic, there is a need to analyse the scenario of panic buying (PB) behaviour of the customers which was evident in the first…
Abstract
Purpose
With the advent of the second wave of COVID-19 pandemic, there is a need to analyse the scenario of panic buying (PB) behaviour of the customers which was evident in the first wave. This paper aims to examine the PB scenario as well as the moderating effect of past buying experience (PBE) on PB in the second wave of the COVID-19 pandemic.
Design/methodology/approach
This study is based on the theories of stimulus–organism–response model and the competitive arousal model. Based on these theories, this paper investigates how panic situation created by external stimuli such as perceived scarcity (PS), perceived risk (PR), news in media (NM) and social learning affect the perceived arousal (PA) among people which in turn influence the PB behaviour of customers. Data were collected from 253 customers from different parts of India. Structural equation modelling is used to analyse the moderating effect of PBE on the PB in the second wave of COVID-19 pandemic.
Findings
The results indicate that the PS, PR and NM continue to be strong predictors of a buyer for PA. However, the PB is not reinforced by the moderation effect of PBE.
Research limitations/implications
This paper investigates the consumers’ PB behaviours in the wake of third wave of COVID-19 pandemic which add to the existing literature of COVID-19 pandemic. Moreover, this study also examines how previous buying experience can moderate the PB behaviour of the customers in subsequent phases of COVID-19 pandemic. This supports the potential effectiveness of self-regulation as an intervention strategy for reducing PB behaviours during the COVID-19 pandemic.
Practical implications
This study emphasises the impact of external stimuli like PS, PR and media coverage on PB behaviour, marketers and policymakers should manage to avoid triggers. Although PBE may not moderate PB during a pandemic, it can play a significant role in future buying behaviour. Anticipating potential triggers and designing effective marketing strategies that cater to customers' needs can help manage PB behaviour during disasters or pandemics. In addition, promoting conscious consumption awareness and self-regulation practices among customers can help manage PB behaviour, benefit the environment and society and make customers more responsible buyers.
Originality/value
To the best of the authors’ knowledge, this study examines the PB behaviour of customers during the second wave of COVID-19 pandemic for the first time. This study also investigates the moderating effect of PBE on the PB behaviour of customers during a pandemic which is new and significant that extends the literature on PB behaviour during a pandemic.
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Dewan Mahboob Hossain, Md. Saiful Alam, Mohammed Mehadi Masud Mazumder and Al Amin
The purpose of this study is to explore the gender-related discourses in the annual reports of the listed companies in Bangladesh.
Abstract
Purpose
The purpose of this study is to explore the gender-related discourses in the annual reports of the listed companies in Bangladesh.
Design/methodology/approach
To fulfill this objective, a sociological discourse analysis (SDA) of the gender-related texts in the annual reports of Bangladeshi companies (listed in the Dhaka Stock Exchange) was conducted. Sandberg and Holmlund’s (2015) organizational impression management tactics (description, praise, admission, defense and writing styles) was applied as the analytical framework of SDA. The findings of the study were interpreted from a triangulation of two different theories: legitimacy theory and impression management theory.
Findings
The study suggests that the companies in Bangladesh are disclosing gender-related information to a limited extent. They provide some information in relation to equal opportunities, business activities targeted to women and corporate contribution to women’s welfare. Most of these gender-related discourses are rhetorical in nature. The companies used various impression management tactics such as description, praise, positive writing style, vague writing style and emotional writing style.
Research limitations/implications
This study is exploratory in nature and focuses on cross-sectional data. Thus, it does not identify the trend of corporate gender reporting over the years.
Practical implications
At the policy level, the findings revealed a need for reporting guidelines for gender narratives. Although there is a global gender reporting guideline as proposed under global reporting initiative, there is no local guideline in Bangladesh. Our findings suggest that in the absence of proper directives, companies presented facts and figures rhetorically and qualitatively.
Social implications
Our findings provide valuable insights for the companies in assisting the Government of Bangladesh to deal with the prevailing gender inequality and achieved gender-related sustainable development goals. It is argued that the government should take more interest in corporate social responsibility activities (such as promoting gender equality) and introduce legislation and guidelines for social accounting.
Originality/value
This is one of the very few studies that illustrate the corporate gender reporting of a developing economy – Bangladesh. To make a unique contribution to corporate gender disclosure, the study has drawn its analysis from a triangulation of the impression management and the legitimacy perspectives. Also, the use of SDA for annual report analysis has informed the readers about “how” the corporate narratives are presented in the annual reports rather than “what” issues are disclosed as commonly done in content analysis.
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Much of the research on the mental health impacts of the COVID-19 response have been focused on frontline healthcare workers (FHCW). However, other essential workers (OEW) have…
Abstract
Much of the research on the mental health impacts of the COVID-19 response have been focused on frontline healthcare workers (FHCW). However, other essential workers (OEW) have also faced many mental health challenges due to exposures associated with their employment status, which may be compounded by higher levels of social vulnerability. This chapter describes disparities among FHCW, OEW, and the general public regarding mental health outcomes associated with the pandemic. In addition, it considers the role that structural racism (e.g., historical redlining of neighborhoods and biased lending practices) plays in the higher vulnerability of OEW to the mental health impacts of the COVID-19 pandemic response. Mental health inequities overall, and among essential workers, must be addressed as part of the recovery from COVID-19 to build resilience to future public health emergencies. The model used by New York City to more equitably distribute mental health resources and support services is shared.
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Mohammad Shahidul Islam, Fariba Azizzadeh, Md. Shamimul Islam, Ummul Wara Adrita, Arif Hossain Mazumder and Rahma Akhter
This study investigates the socio-psychological and network dynamics influencing women’s entrepreneurial journeys in Bangladesh. It focuses on understanding how societal…
Abstract
Purpose
This study investigates the socio-psychological and network dynamics influencing women’s entrepreneurial journeys in Bangladesh. It focuses on understanding how societal expectations, financial barriers and emotional resilience shape these women’s entrepreneurial experiences and outcomes.
Design/methodology/approach
A hermeneutic phenomenological approach was employed, involving in-depth interviews and focus group discussions with 15 women entrepreneurs from various industries in Bangladesh. Thematic analysis was used to identify critical patterns and themes in their experiences.
Findings
Six major themes emerged from the data: societal biases and constraints, financial hurdles, balancing family and work, psychosocial processes, the impact of social networks and strategic interventions. The findings not only reveal the deeply ingrained gender biases, limited access to financial resources and the emotional toll of juggling professional and domestic responsibilities but also underscore the remarkable resilience of these women in the face of such challenges.
Practical implications
The study offers actionable insights for policymakers, support organizations and researchers. It underscores the urgent need for gender-sensitive financial policies, restructuring mentorship programs to include emotional support and developing cultural awareness campaigns to challenge societal norms that hinder women entrepreneurs.
Originality/value
This research uniquely contributes to the underexplored psychosocial dimensions of women’s entrepreneurship in Bangladesh. It highlights how emotional resilience and societal dynamics influence entrepreneurial success, offering valuable insights for enhancing support systems for women entrepreneurs.
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Dewan Mahboob Hossain, Md. Saiful Alam and Mohammed Mehadi Masud Mazumder
The purpose of this article is to explore the impression management practices in Covid-19 related discourses in the annual reports of the insurance companies in Bangladesh.
Abstract
Purpose
The purpose of this article is to explore the impression management practices in Covid-19 related discourses in the annual reports of the insurance companies in Bangladesh.
Design/methodology/approach
To fulfil this objective, the authors have conducted a discourse analysis of the Covid-19 related corporate narratives in the latest annual reports of listed insurance companies. The findings are then interpreted through the lens of impression management theory, following the impression management strategies identified by Caliskan et al. (2021).
Findings
It is found that companies tried to manage the impression of the stakeholders through the strategic use of language. There is evidence that the companies used assertive and performance-oriented tactics to impress their stakeholders. In few cases, defensive strategies were applied.
Practical implications
This study will facilitate improving the understanding of corporate communication during the Covid-19 crisis. Policymakers will be able to understand the current status of Covid-19 related disclosures and consider the necessity to provide guidance that may lead to better accountability during the crisis.
Originality/value
This study will contribute to the limited literature on Covid-19 related disclosure from the context of developing economies. This research is methodologically novel as it applies discourse analysis and interprets the findings through the lens of impression management.
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Md. Habib-Uz-Zaman Khan, Rafiuddin Ahmed and Abdel Karim Halabi
Aim – This empirical study explores the association between competition, business strategy, and the uses of a multiple performance measurement system in Bangladesh manufacturing…
Abstract
Aim – This empirical study explores the association between competition, business strategy, and the uses of a multiple performance measurement system in Bangladesh manufacturing firms.
Design/methodology – The study uses a questionnaire survey of 50 manufacturing companies. Data were analyzed using multiple regression analysis and other descriptive statistics.
Findings – The results suggest that greater emphasis on multiple measures for performance evaluation is associated with businesses that are facing high competition. The practices of multiple performance measures are also significantly related to the types of business strategy being followed. Specifically, firms pursuing a prospector strategy have relied more on multiple performance measures to rate business performance than the firms pursuing a defender strategy.
Practical implications – The article notes that the designers of performance measurement systems need to consider contingent factors that affect an organizations’ control system.
Originality/value – Substantiating the connection between contingent variables and the use of multiple performance measures in manufacturing firms facilitate a better acceptance of firms’ tendency toward new measurement tools. The study contributes to the performance measurement and contingency literature since it presents empirical evidence of the state of multiple performance measures with organizational contingent variables using a developing country's manufacturing sector data.
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Mousa Pazhuhan and Narges Shiri
This paper aims to identify and determine regional tourism axes in Hormozgan Province, Iran, as a region with significant potential
Abstract
Purpose
This paper aims to identify and determine regional tourism axes in Hormozgan Province, Iran, as a region with significant potential
Design/methodology/approach
The research method is quantitative and uses the fuzzy accreditation tool and TOPSIS model; the identification, determination and ranking of regional tourism axes have been performed by analyzing the spatial distribution of tourism attractions in the GIS environment.
Findings
The results show that given the capacities of Hormozgan Province, at least 15 axes are recognizable. This paper highlights regional tourism planning as a tool for urban and rural socio-economic development in potential provinces such Hormozgan.
Originality/value
This study provides a number of practical implications for regional tourism development as follows: it identifies some of the most important potential axes in Hormozgan Province, which can be considered as investment areas in the national and regional tourism development strategy. The spatial results of this study could be embedded in all urban and rural developmental plans in the province. Tourism investment should shift its spatial concentration from the spot approach, especially islands and cities, to the axis approach while equipping those axes as comprehensive spatial strategic regional tourism plans. Sectoral tourism in each sector including sports, economy and nature could be planned as if sectoral institutions and organizations are going to develop their own tourism goals.
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Sheereen Banon Fauzel, Verena Tandrayen-Ragoobur and Boopen Seetanah
Using panel data for the Regional Comprehensive Economic Partnership (RCEP) member states, the present study explored the role of RCEP negotiations on tourism development.
Abstract
Purpose
Using panel data for the Regional Comprehensive Economic Partnership (RCEP) member states, the present study explored the role of RCEP negotiations on tourism development.
Design/methodology/approach
A dynamic econometric model, namely the panel autoregressive dynamic lag model (PARDL) has been used. To test for panel causality, Dumitrescu–Hurlin panel causality tests were used.
Findings
Through the use of a dynamic econometric model, namely the PARDL, the results show that the RCEP negotiations, growth rates, as well as international trade contribute towards tourism development. Furthermore, the Dumitrescu–Hurlin panel causality tests confirm the existence of a bidirectional causal link between tourism development and RCEP negotiations. Finally, a unidirectional causal link is observed between tourism development and international trade.
Originality/value
This existing evidence on the topic seems to be very scant and limited to specific regions and particular regional trade agreements. This paper thus fills an important gap in the literature by advancing evidence about the effects of the RCEP on international tourism flows across member countries.
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Habib‐Uz‐Zaman Khan, Abdel K. Halabi and Kurt Sartorius
This paper aims to examine: the status and the use of financial and non‐financial measures, and the balanced scorecard (BSC) in Bangladeshi companies; the reasons for BSC…
Abstract
Aims
This paper aims to examine: the status and the use of financial and non‐financial measures, and the balanced scorecard (BSC) in Bangladeshi companies; the reasons for BSC adoption; and associated problems.
Design/methodology/approach
Data via a questionnaire were obtained from the chief accounting and finance officers of a cross section of 60 Bangladeshi companies listed on the Dhaka Stock Exchange. A combination of descriptive statistics, bi‐variate, and multi‐variate techniques of statistics were used to test three research questions.
Findings
The results indicate that financial measures are more widely used, but that 78.4 per cent of companies use some non‐financial indicators. Further, the exercise of a full BSC is limited to only 10 per cent of the sample. The results also show that companies adopt these frameworks to aid decision making, and the problems associated with the adoption of BSC include a cost‐benefit perspective and a lack of management support.
Practical implications
The findings suggest many companies are using a dashboard of financial and non‐financial performance measures that could possibly be a precursor to adopting more holistic performance measurement frameworks like the BSC.
Originality/value
There have been recent calls for more in‐depth analysis of the management accounting systems of emerging countries and these findings contribute further knowledge to an under researched area. In particular, the paper demonstrates how a performance measurement framework may evolve in an emerging country context.