Search results

1 – 10 of 519
Per page
102050
Citations:
Loading...
Available. Open Access. Open Access
Article
Publication date: 27 November 2023

Zahid Ali

This study aims to explore how small and medium-sized accounting practices (SMPs) make sense of and position themselves against the changing demand for services. It is argued that…

861

Abstract

Purpose

This study aims to explore how small and medium-sized accounting practices (SMPs) make sense of and position themselves against the changing demand for services. It is argued that changing demand for services from pure compliance to advisory acts as a trigger for sensemaking among SMP owners.

Design/methodology/approach

A qualitative multiple case study research approach is adopted, including semistructured interviews with key informants from seven Norwegian SMPs as well as document analysis.

Findings

The findings suggest that there is heterogeneity in the small practitioner segment of the accounting profession in making sense of changing demand for the nature of services. Three different situations emerged due to sensemaking, thus, the three distinct positions. Metaphors, namely, chameleons, turtles and bulls, are used to represent the positioning of SMPs. The sensemaking of actors as an adaptation led them to act as chameleons while distancing and resistance resulted in their positioning as turtles, and bulls, respectively.

Research limitations/implications

Despite the richness of data indicating a clear variation in interpretation among actors, the study is case based, with a limited number of SMPs, and caution should be exercised when generalising its conclusions.

Practical implications

The centrality of people as a driving force for positioning among SMPs and diversity among SMPs in value creation provide insights for both SMPs and their customers.

Originality/value

This study highlights the meaning and patterns of value creation and the positioning of accounting firms according to their sensemaking within an under-studied segment of the accounting profession.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Access Restricted. View access options
Article
Publication date: 28 January 2020

Tooba Akram and Saadia Irfan

This case captures the experience of the newly hired investigation officer (IO) at the SECP, who crafts a front running case focused on the ethical transgressions by equity trader…

117

Abstract

Purpose

This case captures the experience of the newly hired investigation officer (IO) at the SECP, who crafts a front running case focused on the ethical transgressions by equity trader and KATS operator, at a famous brokerage house named Mir Ali Chaudhary Securities (MAC) Securities and three traders at DICE in Pakistan. The case outlines the whole series of investigation event that took place, from the IO identifying the smoke to all the pieces of puzzle together to form collectively evidence of front running. The case outlines and probes students to think at each stage of investigation as to how to answer the general claims that insider trading should be legalized. All these questions are viewed from the perspective of Pakistan’s regulatory environment.

Design/methodology/approach

The authors use a descriptive case study methodology approach.

Findings

The investigation trial held Sidney and Aslam guilty, sentencing them to imprisonment and making them pay fine to the Securities Exchange Commission of Pakistan (SECP) worth Rs 5m and Rs 1m, respectively. Likewise, the three equity traders at DICE were sentenced to imprisonment and charged a fine of Rs. 1m each.

Originality/value

On March 21, 2018, Mr Sidney, the equity trader, Mr Aslam, a KATS operator at MAC Securities and three equity traders at DICE Securities (Pvt.) Ltd were convicted under Securities Act (2015) and Court of law. Sidney and Aslam were alleged of tipping off advance confidential information of their clients’ order to the three equity traders at DICE, whereas the three traders at DICE were alleged of trading shares based on the tipped information in their trading account before the MAC clients’ orders were filled.

Details

Journal of Financial Crime, vol. 27 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Access Restricted. View access options
Article
Publication date: 24 August 2021

Ghulam Mustafa, Zahid Ali, Virginia Bodolica and Prajwal Kayastha

This study aims to examine the influence of international business competence (IBC) on innovation performance of organizations activating in global markets. The study also…

654

Abstract

Purpose

This study aims to examine the influence of international business competence (IBC) on innovation performance of organizations activating in global markets. The study also explores whether ambidextrous organizational culture (AOC) acts as an antecedent of IBC and whether the environmental dynamism affects the IBC–innovation performance relationship.

Design/methodology/approach

The authors assessed the hypothesized relationships using data collected from a sample of companies operating in the Norwegian seafood industry. The direct, mediating and moderating effects were tested using partial least squares (PLS) with SmartPLS software application.

Findings

The empirical analysis revealed that AOC is positively associated with IBC, while IBC is a significant predictor of innovation performance. The findings also corroborated the proposed mediation effect of IBC, but refuted the moderating role of environmental dynamism.

Originality/value

This study contributes to the international business literature by suggesting that companies equipped with IBC can excel in innovative undertakings and that organizational culture can be effectively leveraged to develop such competences.

Details

International Journal of Organizational Analysis, vol. 31 no. 4
Type: Research Article
ISSN: 1934-8835

Keywords

Access Restricted. View access options
Article
Publication date: 21 February 2024

Xianwei Lyu, Omkar Dastane and Xiaoguang He

Food SMEs is the backbone of local and world economy. Even while food SMEs are aware of the potential advantages of implementing supply chain analytics (SCA), only a small number…

158

Abstract

Purpose

Food SMEs is the backbone of local and world economy. Even while food SMEs are aware of the potential advantages of implementing supply chain analytics (SCA), only a small number of companies use data-based decision-making. This is because of technophobia. In light of this, the purpose of this study is to investigate the factors that have an impact on SCA adoption which in turn influence the sustainable performance of firms.

Design/methodology/approach

The data were collected from 221 managers working in food-related SMEs in China by using a questionnaire-based survey. The framework of this study was validated using a rigorous statistical procedure using the technique, namely, partial least squares structural equation modelling.

Findings

The findings of this study suggest that all modified UTAUT components (i.e. performance expectancy, effort expectancy, social influence, facilitating conditions and technophobia) significantly influence SCA adoption. Moreover, the existing study highlights and confirms the significance of adopting SCA to improve sustainable performance.

Originality/value

This research is novel, as it extends and investigates the theoretical framework based on UTAUT theory in SCA context and its impact on sustainable organizational performance. In addition, the factor of technophobia is tested in SCA context. This study has several contributory managerial implications for food SMEs.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Access Restricted. View access options
Article
Publication date: 9 December 2024

Ahmad S. Ajina

This study aims to examine the effect of symbolic and functional congruity on pilgrims’ intention to buy ethnic food which leads toward behavior in the religious tourism context…

35

Abstract

Purpose

This study aims to examine the effect of symbolic and functional congruity on pilgrims’ intention to buy ethnic food which leads toward behavior in the religious tourism context. Moreover, the moderating effect of social media celebrities’ intimate disclosures (SMCs-ISD) on the association between intention and behavior is also tested.

Design/methodology/approach

A survey was conducted to collect data, and 443 participants provided valid responses. Partial least squares-structural equation modeling was used to test the proposed hypotheses.

Findings

The findings demonstrate that actual and ideal self-image significantly influence the symbolic congruence whereas quality, health and price are significantly associated with functional congruence. In addition, symbolic and functional congruence is significantly related to pilgrims’ intention to use ethnic food which in turn influences their behavior. Moreover, the moderating effect of SMCs-ISD is also found significant.

Originality/value

Grounded in self-congruity theory, this study explores the impact of functional and symbolic congruity on pilgrims’ intentions to buy ethnic food in religious tourism. It addresses the intention-behavior gap by examining the moderating effect of SMCs-ISD through the lens of parasocial relationship theory. This dual theoretical approach offers new insights into how self-congruity and social media influence shape consumer behavior in this unique context.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

Access Restricted. View access options
Article
Publication date: 24 December 2024

Sabeeh Khaliq, Zaheer Abbas, Moin-ud-Din Junjua, Rajesh Ram, Hasan Shahzad and Muhammad Yousuf Rafiq

The coating process increases the durability, quality and effectiveness of the web, is used in manufacturing of wallpapers, adhesive tapes, wrapping, protection of fabrics and…

14

Abstract

Purpose

The coating process increases the durability, quality and effectiveness of the web, is used in 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

This paper gives a detailed study of the Oldroyd-4 constant fluid rheology during blade coating technique to check the sensitivity of velocity slippage on blade surface and magnetohydrodynamics (MHD) on final coating thickness and other mechanical properties. Heat transfer effects are also considered with viscous dissipation. The governing expressions under Lubrication Approximation Theory (LAT) are shortened and non-dimensionalized. A numerical technique with root finding algorithm is employed to determine the velocity profile, pressure and pressure gradient, shear stress, coating thickness, blade load and temperature profile. Figures and tables are exploited to show and discuss the effects of Hartmann number, slip parameter, geometrical parameter and viscoelastic fluid parameters on the flow and mechanical quantities. Comparison is also presented with previous literature under specific conditions.

Findings

From a technical vantage point, blade load and pressure are significant results of research as they lead to varying coating thickness, which gives an efficient coating process and extends substrate life. Shear stress is directly proportional to the magnetic parameter and inversely proportional to velocity slippage on blade surface. Temperature curve increases with increment in magnetic parameter and Brinkman number, while decrease in temperature is detected from slip parameter.

Originality/value

In literature, this investigation fills a gap in the numerical prediction of slip and MHD effects on the thin layer coating of rheological viscoelastic fluid during blade coating phenomena.

Details

Multidiscipline Modeling in Materials and Structures, vol. 21 no. 2
Type: Research Article
ISSN: 1573-6105

Keywords

Access Restricted. View access options
Article
Publication date: 18 July 2023

Razib Chandra Chanda, Ali Vafaei-Zadeh, Haniruzila Hanifah and T. Ramayah

The main objective of this study is to investigate the factors that influence the adoption intention of cloud computing services among individual users using the extended theory…

578

Abstract

Purpose

The main objective of this study is to investigate the factors that influence the adoption intention of cloud computing services among individual users using the extended theory of planned behavior.

Design/methodology/approach

A purposive sampling technique was used to collect a total of 339 data points, which were analyzed using SmartPLS to derive variance-based structural equation modeling and fuzzy-set qualitative comparative analysis (fsQCA).

Findings

The results obtained from PLS-SEM indicate that attitude towards cloud computing, subjective norms, perceived behavioral control, perceived security, cost-effectiveness, and performance expectancy all have a positive and significant impact on the adoption intention of cloud computing services among individual users. On the other hand, the findings from fsQCA provide a clear interpretation and deeper insights into the adoption intention of individual users of cloud computing services by revealing the complex relationships between multiple combinations of antecedents. This helps to understand the reasons for individual users' adoption intention in emerging countries.

Practical implications

This study offers valuable insights to cloud service providers and cyber entrepreneurs on how to promote cloud computing services to individual users in developing countries. It helps these organizations understand their priorities for encouraging cloud computing adoption among individual users from emerging countries. Additionally, policymakers can also understand their role in creating a comfortable and flexible cloud computing access environment for individual users.

Originality/value

This study has contributed to the increasingly growing empirical literature on cloud computing adoption and demonstrates the effectiveness of the proposed theoretical framework in identifying the potential reasons for the slow growth of cloud computing services adoption in the developing world.

Details

Kybernetes, vol. 53 no. 11
Type: Research Article
ISSN: 0368-492X

Keywords

Access Restricted. View access options

Abstract

Details

Sustainability Marketing
Type: Book
ISBN: 978-1-80071-244-7

Access Restricted. View access options
Article
Publication date: 31 March 2022

Muhammad Asif Qureshi, Asadullah Khaskheli, Jawaid Ahmed Qureshi, Syed Ali Raza and Komal Akram Khan

An individual’s standard of living is profoundly affected by industrialization and technology’s continuous revolution. At present, the environment is uncontrollable and global…

1879

Abstract

Purpose

An individual’s standard of living is profoundly affected by industrialization and technology’s continuous revolution. At present, the environment is uncontrollable and global warming is increasing. Therefore, there is a need to protect the earth immediately as the lives of all creatures are at risk. The purpose of this paper is to determine the factors related to green purchase behavior (GPB) by incorporating religious values (RGV) as a moderator. Moreover, the moderating role of RGV has been incorporated so that the importance of RGV in the life of millennials can be examined.

Design/methodology/approach

Smart partial least square (PLS) has been used for data analysis, and PLS-structural equation modeling has been used to assess measurement and structural models.

Findings

The findings reveal that environmental concern, environmental knowledge and green perceived value positively and significantly affect attitude and subjective norm (SN). Moreover, attitudes toward the purchase of green products and SNs also show a positive and significant relationship with green purchase intention (GPI). In addition, GPI is also positively and significantly associated with GPB. However, green brand knowledge portrays a positive but insignificant relationship with attitude and SN. Finally, RGV does not strengthen the relationship between intention and behavior.

Originality/value

Religion is a strong predictor of individual behavior as people are emotionally connected with Islam’s teachings. Therefore, the study provides a unique contribution by adding RGV as a moderator in the model of TRA. Also, the authors targeted the specific generation, i.e. millennials, so that millennials’ behavior can be identified as it covers Pakistan’s large population. Also, millennials are the people who are more involved in decision-making.

Details

Journal of Islamic Marketing, vol. 14 no. 6
Type: Research Article
ISSN: 1759-0833

Keywords

Access Restricted. View access options
Book part
Publication date: 6 November 2023

Ahmad Samarji and Reem Ghaddar

Since the declaration of COVID-19 as a pandemic in March 2020, higher education institutions (HEIs) across the globe have shifted – entirely or partly – to online teaching and…

Abstract

Since the declaration of COVID-19 as a pandemic in March 2020, higher education institutions (HEIs) across the globe have shifted – entirely or partly – to online teaching and learning; Lebanese HEIs were no exception. Such an unprecedented and “forced” transition to online teaching and learning has created a landscape for scholars and researchers to inquire into the efficiency and effectiveness of online teaching and learning, students’ satisfaction with this virtual educational experience, and instructors’ satisfaction with such an experience. This chapter presents a study about Lebanese instructors’ satisfaction with online teaching and learning during the pandemic. Instructors’ satisfaction was measured in terms of three satisfaction constructs of psychometrically validated “Online Instructor Satisfaction Measure” (OISM): instructor-to-student interaction (ISI); student-to-student interaction (SSI); and course design, development, and teaching (CDT). Data were collected through an online questionnaire from 102 Lebanese instructors across 7 Lebanese universities: 6 private universities and the national public Lebanese higher education institute (Lebanese University). This study found that there were no significant changes between the satisfaction levels in relation to each of the ISI, SSI, and CDT constructs between STEM education background instructors and their non-STEM education background counterparts. Despite their dissatisfaction with the level of interaction between them and their students (ISI), the participating Lebanese instructors were satisfied with the SSI, except for students’ collaborative and group work, and were also satisfied with the CDT, except for the preparation time required for delivering an online course.

1 – 10 of 519
Per page
102050