Usman Abbas and Shehu Usman Hassan
This paper aims to examine the influence of procurement physiognomies on the creative accounting (CA) of listed health-care firms in Nigeria from 2016 to 2020.
Abstract
Purpose
This paper aims to examine the influence of procurement physiognomies on the creative accounting (CA) of listed health-care firms in Nigeria from 2016 to 2020.
Design/methodology/approach
This paper used positivist paradigm. Annual reports and accounts, questionnaire and e-mails were used to obtained and extract quantitative data. The data were analyzed using OLS regression.
Findings
The study found that, procurement planning, e-procurement and procurement legislation compliance possessed negative weighty consequence on CA of quoted Nigerian health-care corporations while outsourcing, procurement staff competency and strategic supplier partnership possess positive substantial impact on the firms’ CA. The article concluded that procurement physiognomies play an important role in managing CA of health-care firms.
Research limitations/implications
This study findings are only applicable to listed health-care firms in Nigeria. It only used six procurement attributes. The research implication is that researchers are to use the findings in conducting further studies on procurement physiognomies and CA to help in coming up with ways of curbing irregularities in the organizations.
Practical implications
The health-care firms are to use the findings to come up with policies that ensure malpractices in procurement are curbed and CA is minimized to its barest level. Its societal implication is that the public is to use the findings in changing societal attitudes toward earnings manipulation.
Social implications
Its societal implication is that the public is to use the findings in changing societal attitudes toward earnings manipulation.
Originality/value
To the best of the authors’ knowledge, this article is the first to evaluate the influence of procurement physiognomies on CA in Nigerian-listed health-care companies. Many researchers neglect how procurement is used to carry out a lot of CA and this study focuses on a mechanism for curtailing corruption.
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Nuraddeen Usman Miko and Usman Abbas
Africa has been identified as an area where higher mortality happens due to un-accessibility to health care, drugs and other health facilities. Nigeria, as one of the African…
Abstract
Purpose
Africa has been identified as an area where higher mortality happens due to un-accessibility to health care, drugs and other health facilities. Nigeria, as one of the African countries, is not excluded from such difficulties. This study aims to examine the determinants of efficient last-mile delivery at selected health facilities and the Kaduna State Health Supplies Management Agency (KADSHMA).
Design/methodology/approach
The study sourced data from KADSHMA and the health facilities’ staff, with a total of 261 observations used. Likewise, the respondents were picked from warehouses of each health facility and KADSHMA. The data was analysed using the partial least square structural equation modelling analysis to estimate the relationship among the variables of the study.
Findings
The study’s findings revealed that all five variables of the study (i.e. determinants) were significantly affecting the efficient last-mile delivery. Four constructs (delivery cost [DC], delivery time [DT], mode of delivery [MD] and facilities technology [FT]) have shown a positive and significant association with efficient last-mile delivery, whereas one variable (product mix [PM]) indicated a negative and significant association with efficient last-mile delivery. The study concludes that DC, DT, MD, FT and PM played significant roles in efficient last-mile delivery.
Research limitations/implications
The study provides that specific means of transportation should always be on standby to transport health supplies. Time schedules should always be prepared and adhered to when transporting health supplies to the facilities, and each facility should network with robust technology to ease communication in terms of order and order planning. Additionally, facilities should try as much as possible to reduce the varieties of products when ordering health supplies, as it will increase the efficiency of the delivery.
Originality/value
To the best of the authors’ knowledge, this study is the first of its kind that considered these five variables (DC, DT, MD, FT and PM) with impact on the last-mile delivery in one model, especially in the Nigerian case. This is a great contribution to knowledge, more importantly, to the last-mile delivery of the health sector. The result confirmed the importance of these determinants (DC, DT, FT and PM) of last-mile delivery efficiency in saving lives.
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Rakotoarisoa Maminirina Fenitra, Ansar Abbas, Dian Ekowati and Fendy Suhairidi
It is beneficial to use strategic management to gain profound, long-term comprehension and learning in challenging topics such as change evaluation. Since the impact of COVID-19…
Abstract
It is beneficial to use strategic management to gain profound, long-term comprehension and learning in challenging topics such as change evaluation. Since the impact of COVID-19, norms changed, complexities developed and situational elements were identified that could be used to improve and manage operations. This change did not spare the tourism and hospitality industry; as a result, this industry is facing a crisis to recover from pandemics. Keeping this in mind, researchers struggle to investigate the phenomenon; quested advantages may be derived for rehabilitation. Strategic leadership perspective is one of them that can be used for more significant tourism industry benefits. Leaders are required to prepare strategies for developing technical abilities to increase the efficiency of their organisations. It must become necessary to have a strategic aim to change existing social and cultural values, religious standards and psychological attitudes under their vision. This chapter aims to apply the theory of change to manage the tourism and hospitality industry's recovery, focusing on strategic leadership's theoretical framework and strategic intent. The chapter includes a study of the literature to determine the effectiveness of strategic intent in the leadership of the tourism industry. In addition, this work debates about building a better and more comprehensive understanding of the factors that influence, contribute to and relate to strategic intention. This chapter draws several beneficial propositions for readers, academicians and practitioners.
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Rama Rao Bokka, Jonas Barayandema, Lester Brian Shawa and Daniel Henao Zapata
Nazia Habib, Shaheryar Naveed, Muhammad Mumtaz, Rabia Sultana and Shoaib Akhtar
Leaders have been facing serious challenges in managing organizations during COVID-19, which has brought the need for implementing sudden technological change across the globe…
Abstract
Purpose
Leaders have been facing serious challenges in managing organizations during COVID-19, which has brought the need for implementing sudden technological change across the globe. Hence, it was important to identify effective leadership styles to successfully manage the transformational process during the period. Therefore, the current study aims to explore and compare the effectiveness of transformational and ethical leadership (EL) in terms of achieving organizational goals during COVID-19 in public and private sector organizations in Pakistan.
Design/methodology/approach
Comparative research was carried out to find out the effectiveness of transformational and EL during and pre-COVID-19 in public and private sector organizations using the lens of social exchange theory. Data was collected from 214 respondents representing 67.6% of public and 32.4% of private sector organizations of Pakistan at two different points in time. Detailed comparative analyses were conducted in AMOS version 24 to assess the effectiveness of leadership styles before and during COVID-19 times.
Findings
On the whole, transformational leadership (TL) was found to have a greater impact on organizational effectiveness (OE) in comparison with EL in both pre-and during COVID-19 situations. Moreover, the effectiveness of TL significantly increased and the same decreased for EL during COVID-19. Additional analyses indicated that TL was effective for the private sector and EL for public sector organizations during COVID-19.
Research limitations/implications
The study has not considered the mediating mechanisms of employee motivation, engagement and performance in the relationship between transformational and EL styles and OE, which can be explored in the future.
Practical implications
These results have important implications for private and public sector organizations and suggest that the adoption of a TL style will generate better results in the private sector and an EL style in public sector organizations to achieve OE in uncertain situations such as COVID-19.
Social implications
The study shows that leadership with more care and concern for humanity tends to perform better in terms of generating results for OE. Therefore, both transformational and EL are based on individualized consideration for employees and are effective during COVID-19 in private and public sector organizations in Pakistan.
Originality/value
The study has carried out the comparative analyses in three different ways, including leadership styles (transformational and ethical), type of organization (private and public) and time frames (pre and during COVID-19), which is a true contribution of the research in the Pakistani context.
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Usman Ahmad Qadri, Mazuri Binti Abd Ghani, Ulfat Abbas and Abdul Rauf Kashif
This paper aims to systematically review the constructive effects of digital transformation (DT) on social sustainability, examining its impact across democracy and governance…
Abstract
Purpose
This paper aims to systematically review the constructive effects of digital transformation (DT) on social sustainability, examining its impact across democracy and governance, social cohesion, quality of life, equality and diversity. It emphasizes the need for appropriate frameworks that incorporate DT strategies in organizational practices to improve social sustainability.
Design/methodology/approach
A systematic literature review was carried out through Web of Science and Scopus databases to identify the distinctive papers that explored the impact of DT on social sustainability. It analyzes how various digital technologies, like Internet of Things, cloud computing and mobile computing, can be strategically embedded in organizational practices to optimize social sustainability outcomes.
Findings
This study reveals that although DT significantly enhances operational capabilities and consumer experiences, its integration into social sustainability practices is often overlooked. It proposes a novel framework that aligns digital capabilities with sustainability goals, aiming to enrich organizational performance and societal welfare. This paper identifies dynamic capabilities as crucial for sustaining competitive advantage in a digitally transformed business landscape.
Research limitations/implications
The primary limitation is the reliance on secondary data, which may not fully capture the rapid advancements in DT. Future research should focus on empirical studies to validate the proposed framework and explore the dynamic capabilities required for integrating DT in social sustainability practices.
Originality/value
This study extends the discourse on DT by linking it explicitly with social sustainability, presenting a structured analysis that highlights the need for strategic integration of digital technologies within organizational sustainability practices. It fills a gap in the literature by proposing a comprehensive framework for organizations to follow, thereby contributing to the theoretical and practical understanding of DT’s role in enhancing social sustainability.
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Syed Mehmood Raza Shah, Qiang Fu, Ghulam Abbas and Muhammad Usman Arshad
Wealth Management Products (WMPs) are the largest and most crucial component of China's Shadow banking, which are off the balance sheet and considered as a substitute for…
Abstract
Purpose
Wealth Management Products (WMPs) are the largest and most crucial component of China's Shadow banking, which are off the balance sheet and considered as a substitute for deposits. Commercial banks in China are involved in the issuance of WMPs mainly to; evade the regulatory restrictions, move non-performing loans away from the balance sheet, chase the profits and take advantage of yield spread (the difference between WMPs yield and deposit rate).
Design/methodology/approach
In this study, the authors investigate what bank related characteristics and needs; influenced and prompted the issuance of WMPs. By using a quarterly panel data from 2010 to 2019, this study performed the fixed effects approach favored by the Hausman specification test, and a feasible generalized least square (FGLS) estimation method is employed to deal with any issues of heteroscedasticity and auto-correlation.
Findings
This study found that there is a positive and significant association between the non-performing loan ratio and the issuance of WMPs. Moreover, profitability and spread were found to play an essential role in the issuance of WMPs. The findings of this study suggest that WMPs are issued for multi-purpose, and off the balance sheet status of these products makes them very lucrative for regulated Chinese commercial banks.
Research limitations/implications
Non-guaranteed WMPs are considered as an item of shadow banking in China, as banks do not consolidate this type of WMPs into their balance sheet; due to that reason, there is no individual bank data available for the amount of WMPs. The authors use the number of WMPs issued by banks as a proxy for the bank's exposure to the WMPs business.
Practical implications
From a regulatory perspective, this study helps regulators to understand the risk associated with the issuance of WMPs; by providing empirical evidence that Chinese banks issue WMPs to hide the actual risk of non-performing loans, and this practice could mislead the regulators to evaluate the bank credit risk and loan quality. This study also identifies that Chinese banks issue WMPs for multi-purpose; this can help potential investors to understand the dynamics of WMPs issuance.
Originality/value
This research is innovative in its orientation because it is designed to investigate the less explored wealth management products (WMPs) issued by Chinese banks. This study's content includes not only innovation but also contributes to the existing literature on the shadow banking sector in terms of regulatory arbitrage. Moreover, the inclusion of FGLS estimation models, ten years of quarterly data, and the top 30 Chinese banks (covers 70% of the total Chinese commercial banking system's assets) make this research more comprehensive and significant.
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Daha Garba Muhammad and Jamila Suleiman Musa
This study aimed to explain the impact of the corona virus disease 2019 (COVID-19) pandemic on physiotherapy services in Nigeria.
Abstract
Purpose
This study aimed to explain the impact of the corona virus disease 2019 (COVID-19) pandemic on physiotherapy services in Nigeria.
Design/methodology/approach
This is a commentary piece.
Findings
The pandemic has potential of reducing efficacy of physiotherapy services. It also showed that the mental health of local physiotherapists was badly affected. On the other hand, the pandemic allowed physiotherapists to support infectious disease prevention and control and as well as providing awareness of the role of physiotherapy in the management of respiratory diseases.
Originality/value
It shows the effect of COVID-19 on physiotherapy care.
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Zaheer Abbas, Sabeeh Khaliq, Sana Usman and Muhammad Yousuf Rafiq
The coating process is broadly employed in the manufacturing of wallpapers, adhesive tapes, wrapping, protection of fabrics and metals, X-ray and photographic films…
Abstract
Purpose
The coating process is broadly employed in the manufacturing of wallpapers, adhesive tapes, wrapping, protection of fabrics and metals, X-ray and photographic films, beautification, books and magazines, film foils, magnetic records, coated paper, etc.
Design/methodology/approach
In this study, an incompressible flow of non-Newtonian fluid is modeled to inspect the rheological behavior of finite coating thickness in the reverse roll coating process. With the assistance of lubrication approximation theory (LAT), the dimensionless form of governing expressions is simplified. Exact solutions for distributions for velocity, flow rate, temperature and pressure gradient attained utilizing perturbation technique and their variation is presented as well as discussed in graphs. Meanwhile, some important factors from an engineering perspective including coating thickness and transition point were calculated mathematically and are displayed in a tabular manner. Also, streamlines are drawn to observe the flow pattern.
Findings
Prandtl fluid parameters provide a controlling factor to regulate the flow rate, velocity, coating thickness, and pressure gradient leading to an efficient coating process. Moreover, the Brinkman number and Prandtl fluid parameters significantly improve the temperature distribution.
Originality/value
In the literature, this study fills a gap in the theoretical prediction of coating thickness rheologically influenced by Prandtl fluid in reverse roll coating process.
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Usman Ayub, Umara Noreen, Uzma Qaddus, Attayah Shafique and Imran Abbas Jadoon
Heuristics are a less complex and more understandable way to a more straightforward, astute and brisk basic decision-making strategy. The purpose of this study is the development…
Abstract
Purpose
Heuristics are a less complex and more understandable way to a more straightforward, astute and brisk basic decision-making strategy. The purpose of this study is the development of a rule of thumb called the “Crocodile rule” based on downside risk.
Design/methodology/approach
The crocodile rule is developed and tested in two steps by using data in the form of stock portfolios of the Pakistan Stock Exchange from January 2000 to November 2017. In the first phase of the study, researchers have forecasted the probabilities, while in the second phase, the researchers have used these probabilities to test the crocodile rule.
Findings
The findings show the acceptance of the null hypothesis, forecasting error for all categories of stocks for the first phase. The results also show that the minimum recovery chance is 58%, and the maximum recovery chance is 81% with an overall average of 69% chance of recovery. All recovery probabilities are above 50% for all portfolios; this is particularly impressive for a volatile market like Pakistan.
Research limitations/implications
The study also proposes another performance measure such as “value-at-risk” and compare it with present results to yield better outcomes. Furthermore, other categories of stock like profitability and growth can be tested as well.
Practical implications
The practical application of this rule is a choice between a “Buy-and-hold” strategy and showing myopic behavior as another extreme.
Originality/value
This pioneering research focuses on the development of the “Crocodile rule” by using the lower partial moments as a proxy of downside risk. This research adds value to the existing literature on performance measures. Furthermore, it also highlights and indicates which strategy should be used by the investors in case of falling trends in the market.