Management
Mohammad Safari; Tahereh Babazadeh
Abstract
The role and nature of business-to-business (B2B) sales performance has evolved since the end of the 20th century, largely due to technological, organizational, and societal changes. Nevertheless, literature has not yet been able to evolve along with it. The literature lacks research that exclusively ...
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The role and nature of business-to-business (B2B) sales performance has evolved since the end of the 20th century, largely due to technological, organizational, and societal changes. Nevertheless, literature has not yet been able to evolve along with it. The literature lacks research that exclusively shows a framework for determining the critical factors affecting the success of sales performance at the business-to-business (B2B) level. Therefore, this research has been conducted using a mixed method (qualitative and quantitative) to determine the impact of critical factors on the success of business-to-business (B2B) sales performance. At first, the qualitative method of systematic review was used. According to this method, out of 269 articles related to the topic, the results of 40 articles published in reliable databases from 1980 to 2022 have been reviewed and analyzed. Further, interviews were conducted with industry experts in this field, and data analysis was done with the help of SPSS software. The results of the research indicate that success in B2B sales performance may be influenced by 31 effective factors related to four dimensions: individual, organizational, environmental, and customer level. Finally, the limitations of the research and recommendations regarding success in B2B sales performance are provided.
Management
Syed Md. Khaled Rahman; Mohammad Mizenur Rahaman; Nilufar Yeasmin Lima
Abstract
The study sought to explore the effect of Social Capital (SC) on banks’ financial performance and whether this effect is mediated by competitive advantage (CA) or not. Secondary data were collected from banks’ nine years’ annual reports (2014-2022). By stratified sampling method, 20 ...
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The study sought to explore the effect of Social Capital (SC) on banks’ financial performance and whether this effect is mediated by competitive advantage (CA) or not. Secondary data were collected from banks’ nine years’ annual reports (2014-2022). By stratified sampling method, 20 commercial banks in Bangladesh were selected. Findings revealed that the influence of SC on ROA and NIAT is significant and CA mediates between them. For one unit increase in SC, ROA and NIAT will increase by 0.274 and 0.508 units respectively. However, there is no significant effect of SC on ROI. SC has a significant impact on CA also. One unit increase in SC results in a 0.822 unit increase in CA and vice versa. The findings of the study will have implications for policymakers like Bangladesh Bank, government, bankers, depositors, borrowers, and other stakeholders as enrichment of social capital is likely to improve banks’ financial performance through the attainment of CA.
Management
Anthony Egyir Aikins; David Wellington Essaw; John Victor Mensah
Abstract
International best practices require that corporate governance principles are introduced to guide institutions to operate in the best interest of stakeholders. Some local governments in Ghana have not been able to improve the lot of the people although corporate governance principles have been established ...
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International best practices require that corporate governance principles are introduced to guide institutions to operate in the best interest of stakeholders. Some local governments in Ghana have not been able to improve the lot of the people although corporate governance principles have been established in their systems. In an attempt to find the underlying reasons, this study assessed the corporate governance framework of four local governments in Ghana. The in-depth interview design was adopted and a purposive sampling procedure was employed to select 25 key informants who provided primary data for the study. The informants were four Internal Auditors, four Co-ordinating Directors, four members of Audit Committees, three District Auditors, four Regulators from the national level, and six members of the District Planning Co-ordinating Unit of the Assemblies. Data collection methods were key informant interviews and library searches. The interview guide and document review guide were the data collection instruments used. Pattern matching, comparison, content analysis, and interpretation were employed to analyze the data. The study revealed that the components of the corporate governance framework of the selected local governments were the same as that of the standard framework. However, there were lapses in their functioning. The recommendation is that the management bodies and officers responsible for the lapses in the functioning of the components should be sanctioned.
Management
Shahina Qurban Jan; Jiang Junfeng; Muhammad Babar Iqbal; Tribhuwan Kumar Bhatt
Abstract
Entrepreneurial intention is an important concept for understanding and promoting entrepreneurship. It is a strong predictor of entrepreneurial behavior, and it can lead to a number of positive benefits for individuals, society, and the economy. This study aims to examine the impact of entrepreneurial ...
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Entrepreneurial intention is an important concept for understanding and promoting entrepreneurship. It is a strong predictor of entrepreneurial behavior, and it can lead to a number of positive benefits for individuals, society, and the economy. This study aims to examine the impact of entrepreneurial intention (EI) on entrepreneurial orientation (EO). It also examines the intervening role of environmental uncertainty (EU). The data were collected from 150 entrepreneurs from active enterprises in the 3 major cities of Pakistan. The information was gathered through a closed-ended questionnaire. Partial least squares structural equation modeling was used to analyze the data. According to the findings, EI impacts positively on EO and EU. Furthermore, EU plays a significant intervening role between EI and EO. The results of this study offer valuable information that the owners of businesses and the Ministry of Commerce may use to support entrepreneurial activities in Pakistan. This may ensure the efficient operation and elimination of organizations' failure to appropriately launch their businesses.
Management
Chacha Magasi; Geofrey Kimambo
Abstract
Tanzanian micro and small-scale fishery businesses struggle with limited market share and competitiveness due to ineffective marketing strategies. The purpose of the study was to investigate a blend of marketing strategies enhancing the competitiveness of micro and small-scale fishery businesses. The ...
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Tanzanian micro and small-scale fishery businesses struggle with limited market share and competitiveness due to ineffective marketing strategies. The purpose of the study was to investigate a blend of marketing strategies enhancing the competitiveness of micro and small-scale fishery businesses. The study utilized a mixed-method research design, combining quantitative and qualitative methodologies. Quantitative data, collected from 188 respondents through simple random sampling and structured questionnaires, underwent descriptive and regression analysis. Qualitative data derived from eight focus group discussions through purposive sampling, was subjected to thematic analysis. The quantitative study revealed a strong positive correlation between traditional marketing strategies and gaining a competitive edge (p<0.000). Also, the study found a similar strong positive correlation between modern marketing strategies and gaining a competitive edge (p< 0.000). The qualitative study revealed that traditional marketing strategies placed emphasis on customer interaction, flexible pricing, product quality, and efficient stock management, while modern approaches prioritized mobile communication, customer relationship management, and social media presence. The findings imply the crucial role of traditional marketing strategies in shaping Mwanza City’s micro and small-scale fishery business, while stressing the increasing importance of integrating modern strategies with traditional approaches to ensure sustained competitiveness and success in the local market. The study unveils fresh insights by emphasizing the blending of traditional and modern marketing strategies for gaining a competitive edge in Tanzanian micro and small-scale fishery businesses.
Management
Humayun Humta; Hamayoun Ghafourzay
Abstract
Internal and external finance are the two primary forms of funding for businesses. Internal financing is derived from retained profits, while external financing may come through borrowing money or the issuance of stocks. Businesses utilize it constantly to grow and stay alive, so the choices they make ...
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Internal and external finance are the two primary forms of funding for businesses. Internal financing is derived from retained profits, while external financing may come through borrowing money or the issuance of stocks. Businesses utilize it constantly to grow and stay alive, so the choices they make about finance are crucial. Market timing is vital for determining the appropriate financial structure for a company's success because volatility in market valuation greatly affects the capital structure. Capital structure requires a decision-making tactic that is an art to tackle complex situations. Modigliani and Miller started this ground-breaking study on capital structure in the field of corporate finance in 1958. After that, several theories were developed, but one of those theories was the market timing theory of capital structure, which explains that firms issue new stock when their share price is overvalued and repurchase shares when their share price is undervalued. These price fluctuations of equity will affect corporate financing decisions and ultimately corporate capital structures. The goal of this study is to test the applicability of market timing theory in the context of Canadian firms; thus, the data have been collected from the FINVIZ Stock Screener for the period (2022) and analyzed by a generalized linear model technique through the EViews 13. The research concludes that the market-to-book ratio has a statistically significant negative effect on market leverage as well as book leverage.
Management
Mohammed. Hadi Radhi Al-Maryani; Morteza Movaghar; Bahareh Abedin; Mohsen Alizadeh Sani
Abstract
In the intricate and dynamic landscape of the Crude Oil Products Industry, it is imperative for companies to comprehend customer needs and desires thoroughly. This understanding enables proactive responses to customer needs, fostering enduring, mutually beneficial business relationships, and leveraging ...
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In the intricate and dynamic landscape of the Crude Oil Products Industry, it is imperative for companies to comprehend customer needs and desires thoroughly. This understanding enables proactive responses to customer needs, fostering enduring, mutually beneficial business relationships, and leveraging customer dissatisfaction as opportunities for service recovery and retention. This study aimed to develop a B2B customer complaint management model for Iraq’s crude oil products industry, employing a mixed-exploratory research method. The qualitative phase encompassed documentary analysis and theme analysis, revealing several critical components as influential factors in the customer complaint management model through literature review and in-depth interviews. The quantitative phase utilized Interpretive Structural Modeling (ISM) to identify and evaluate these key components. The ISM analysis provided valuable insights into the hierarchical relationships and influences of these factors, identifying timely product delivery and effective customer interaction as the most influential factors at the highest level.
Management
Samira Sadat Ebnerasoul; Seyed Jalal Moosavi Bazargan
Abstract
This research aims to investigate whether smartphone brands have gender from the perspective of Iranian users and examine the relationship between different genders of smartphones and brand equity with mediating role of customer loyalty. This is a quantitative study that uses inferential statistics to ...
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This research aims to investigate whether smartphone brands have gender from the perspective of Iranian users and examine the relationship between different genders of smartphones and brand equity with mediating role of customer loyalty. This is a quantitative study that uses inferential statistics to evaluate hypotheses. A standardized questionnaire with 26 questions was used as the research instrument. The statistical population consisted of users of the six most widely-used smartphone brands in Iran (Samsung, Apple, Xiaomi, Huawei, Sony and Nokia), who could participate in the online survey through social networks (Instagram, WhatsApp, and Telegram). The simple random probability sampling method involved 472 samples. Smart PLS version 3 and SPSS version 26 were used to analyze the data. The research was carried out from June 2022 to February 2023. The results show that smartphones have gender from the perspective of Iranian users. Brand femininity and masculinity correlate significantly and positively with customer loyalty to smartphones. Customer loyalty has a significant and positive relationship with brand equity in smartphones. Both brand femininity and masculinity increase brand equity through customer loyalty, with brand femininity having a more significant impact on brand equity than brand masculinity. The biological gender of smartphone users has no relationship with customer loyalty and does not affect their perception of brand femininity and masculinity.
Management
Grace Mpuya
Abstract
Multinational Enterprises (MNEs) are companies that operate in multiple countries, and their performance is critical to the global economy. This study explores the relationship between leadership communication and organizational performance in Business Development Organisation (BDO) East African multinational ...
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Multinational Enterprises (MNEs) are companies that operate in multiple countries, and their performance is critical to the global economy. This study explores the relationship between leadership communication and organizational performance in Business Development Organisation (BDO) East African multinational enterprises, employing a mixed-methods research design. The quantitative phase, utilizing a structured survey, reveals a consensus among respondents (67.6% strongly agree, 32.4% agree) that well-established leadership communication helps in articulating an organization's vision and goals and 78.7% agree that effective leaders’ communication builds support for workers' strategic initiatives. Both the quantitative and qualitative findings underscore the significance of leadership communication in promoting a collaborative organizational culture that improves performance. The research recommendations include business training centres should focus on targeted leadership training that fosters open communication, and continuous refinement of communication strategies.
Management
Tribhuwan Kumar Bhatt; Xianghua Dang; Shahina Qurban Jan; Muhammad Babar Iqbal
Abstract
Since the internet became freely accessible everywhere in recent years. As banking transactions changed and shifted to online banking, banks paid more attention to how to make the best use of it, reduce operating expenses, and boost profitability. Online banking is a method of doing business that has ...
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Since the internet became freely accessible everywhere in recent years. As banking transactions changed and shifted to online banking, banks paid more attention to how to make the best use of it, reduce operating expenses, and boost profitability. Online banking is a method of doing business that has frameworks that are properly connected with various customer-oriented services offered while also lowering costs and raising profits. The current study sought to investigate the impact of internet banking on Nepali banks' performance in terms of the mediating effect of training and development. It focuses mostly on how training and development affect bank performance in Nepal. Additionally, it emphasizes how crucial online banking can be for improving bank financial performance.The data were selected from 150 respondents of commercial banks located at Khathmandu, Bhaktapur, and Lalitpur. As the primary source of quantitative data for the present research, participants completed a self-administered questionnaire. Additionally, partial least squares structural equation modeling (PLS-SEM) was used to examine the data obtained through the use of questionnaires. The findings suggest a favorable association between online banking and bank performance. According to the findings, training and development significantly impact bank performance. The findings also indicate that the association between online banking and bank performance is mediated by training and development. To meet the intended profitability ratio from online banking, increase customer satisfaction, and produce strong financial performance, management should work to put focus on the training and development process.
Management
Zohre Arefmanesh; Habib Ansari Samani
Abstract
Accounting information plays a crucial role in the decision-making process of lenders. They pay special attention to the income statement and its quality when making decisions. Consequently, financial statements must meet the minimum required standards. Adopting a comprehensive risk management approach ...
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Accounting information plays a crucial role in the decision-making process of lenders. They pay special attention to the income statement and its quality when making decisions. Consequently, financial statements must meet the minimum required standards. Adopting a comprehensive risk management approach can enhance earnings quality, ensuring effective reporting and compliance with laws and regulations. Therefore, this study aims to examine the impact of external financing and the moderating role of risk management on earnings quality. The research hypotheses were analyzed and tested using a multivariate regression model with panel data. The study's statistical population consists of firms listed on the Tehran Stock Exchange. The findings demonstrate a positive and significant relationship between a firm's external financing and earnings quality. This suggests that risk management plays a moderating role in the relationship between external financing activity and earnings quality. External financing and risk management contribute to improving the quality of financial information. Investors can evaluate the reliability of a firm's accounting data based on the level of external financing and enterprise risk management components. Thus, these findings have implications for managers and regulators to enhance the quality of financial information and promote the use of a comprehensive risk management approach to build creditor trust.
Management
Seyed Amirhossein Shojaei
Abstract
This paper investigates the impact of diversification strategy on firm performance. The paper looks into three dimensions of diversification strategy in terms of staff, product and geographical presence, using return on asset (ROA) and return on equity (ROE) to proxy for financial performance. Using ...
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This paper investigates the impact of diversification strategy on firm performance. The paper looks into three dimensions of diversification strategy in terms of staff, product and geographical presence, using return on asset (ROA) and return on equity (ROE) to proxy for financial performance. Using the fixed effects regression estimation method to analyze the data of 30 Iranian insurance companies in the period from 2012-2021, the article finds a significant positive impact of diversification in terms of staff education on ROA, while the relationships between staff diversification in terms of gender and experience with ROA are significantly negative. No significant relationship is found between diversification in terms of geographical presence, insurance policy, and premium with ROA. When ROE measures financial performance, the research reports significantly positive effects of diversification on ROE in terms of education and insurance policy. In contrast, the relationships between diversification in terms of gender and premium with ROE are found to be significantly negative. Meanwhile, the effects of diversification on ROE in terms of geographical presence and experience are insignificant. The paper contributes to the literature on diversification strategy by developing specific models to measure staff, geographic and product diversification strategies in the insurance industry. It also adds to the literature on the diversification-performance nexus by bringing fresh insight into the multiple dimensions of diversification strategies and their impacts on firms' profitability.
Management
Muhammad Babar Iqbal; Jianxun Li; Shahina Qurban Jan; Tribhuwan Kumar Bhatt
Abstract
The self-directed career attitude encompasses the willingness to take ownership and control of one's career path and actively steer one's professional growth and advancement. The present study aims to investigate the influence of self-directed career attitude (SDCA) on employee job satisfaction (EJS). ...
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The self-directed career attitude encompasses the willingness to take ownership and control of one's career path and actively steer one's professional growth and advancement. The present study aims to investigate the influence of self-directed career attitude (SDCA) on employee job satisfaction (EJS). This study additionally investigates the mediating function of leadership in the relationship between self-directed career attitude (SDCA) and employee job satisfaction (EJS). Four hypotheses were formulated in order to examine both the direct and indirect connections. The primary data was obtained by administering a questionnaire and then analyzed using partial least squares structural equation modeling. The demographic information was analyzed using the statistical package for the social sciences. The theoretical framework employed in this study was self-determination theory. The test results indicate a significant positive correlation between SDCA, leadership, and EJS. The findings also suggest a noteworthy positive mediating influence of leadership in the relationship between SDCA and EJS. This study aims to enhance our understanding of the causes and outcomes of human behavior on human resources, hence playing a crucial role in facilitating efficient career management and formulating suitable HR policies.
Management
Andika Andika; Nadia Nadia; Bimo Harnaji; Mohamad Najmudin
Abstract
Amidst growing concerns about environmental degradation, global trends increasingly emphasize the urgency to adopt eco-friendly consumption patterns. This paradigm shift drives the emergence of sustainability-centered products, especially in the cosmetics sector. Despite experiencing substantial growth, ...
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Amidst growing concerns about environmental degradation, global trends increasingly emphasize the urgency to adopt eco-friendly consumption patterns. This paradigm shift drives the emergence of sustainability-centered products, especially in the cosmetics sector. Despite experiencing substantial growth, the eco-friendly cosmetics industry in Indonesia continues to grapple with various obstacles that require resolution. In addition, researchers' attention to green cosmetics still needs to be increased. This study integrates environmental consciousness into the Theory of Reasoned Action (TRA) framework to bridge this research gap. The main objective is to comprehensively examine consumers' intention to purchase environmentally friendly cosmetic products. By employing a quantitative approach, we surveyed a sample of 305 respondents from Indonesia. The collected data was then analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) technique to validate the hypotheses. The results showed that environmental consciousness and subjective norms directly and significantly affect consumer attitudes. Likewise, environmental consciousness, subjective norms, and consumer attitudes influence consumers' intention to purchase green cosmetics. In addition, it was revealed that consumer attitude serves as a potential mediator in mediating the effect of environmental consciousness and subjective norms on consumer purchase intention. This study offers insights into sustainable cosmetics. Companies can use this to enhance marketing strategies for environmentally conscious products.
Management
Claire Anne Jimenez; Pamela Resurreccion
Abstract
The recent coronavirus pandemic was a black swan event, and the airline industry was one of the most stricken. The crisis that airlines had to face during the pandemic was not just a health-related crisis but a consequential one within their own canceled flights, rebooking concerns, and a surge in refund ...
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The recent coronavirus pandemic was a black swan event, and the airline industry was one of the most stricken. The crisis that airlines had to face during the pandemic was not just a health-related crisis but a consequential one within their own canceled flights, rebooking concerns, and a surge in refund requests they lacked the liquidity to address. Communication with stakeholders is even more crucial in times of distress. How airlines respond to the crisis shapes their reputation and future engagements. This study aims to discuss what the pandemic prompted in the Twitter communication of the three leading airlines in the Philippines, providing an insight into how they behaved before and during the pandemic, focusing on their message content and delivery strategy. Utilizing a descriptive-qualitative research design, the study thematically analyzes airlines’ tweets and customer responses. The study contributes communication strategies that can help airlines instill confidence among passengers during and after a crisis, with an emphasis on instructing information, human connection, empathy, and responsiveness, and demonstrates how airlines can strategically optimize the microblogging platform in crisis communication and customer service support.
Management
Dyna Rachmawati; Magdalena Jayati Marinda Janggu
Abstract
This study aims to examine the role of business strategy in the relationship between earnings management and MD&A readability. Previous research has shown inconsistency of results in testing the effect of earnings management on MD&A readability. This inconsistency can be caused by the fact that ...
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This study aims to examine the role of business strategy in the relationship between earnings management and MD&A readability. Previous research has shown inconsistency of results in testing the effect of earnings management on MD&A readability. This inconsistency can be caused by the fact that the business strategy variable has not been included as a contextual basis for the implementation of operational activities. Earnings management in this study is measured by real earnings management, because previous studies have used accrual earnings management. The hypotheses are tested with the multiple linear regression. The results show on 189 cross-sectional data on publicly traded consumer goods companies show that: (1) real earnings management reduces MD&A readability in defender and prospector companies; (2) analyzer companies perform real earnings management – discretionary expenses reduce the readability of MD&A; (3) firm size as a control variable in this study has no effect on the readability of MD&A. The results of this study imply that (1) strategy is a contextual factor that affects operational activities and ultimately on the readability of MD&A, (2) earnings management through discretionary expense activities reduces the readability of MD&A, regardless of the business strategy adopted by the company.
Management
Muhammad Babar Iqbal; Jianxun Li; Shahina Qurban Jan
Abstract
The self-directed career attitude involves assuming responsibility and authority over one's career trajectory and actively directing one's professional development. This study examines the impact of self-directed career attitude (SDCA) on organizational citizenship behavior (OCB). This study also examines ...
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The self-directed career attitude involves assuming responsibility and authority over one's career trajectory and actively directing one's professional development. This study examines the impact of self-directed career attitude (SDCA) on organizational citizenship behavior (OCB). This study also examines the mediating role of trust between the self-directed career attitude and OCB. Four hypothesis was developed to test the direct and indirect relationship. Primary data was collected through a questionnaire and analyzed through partial least square structural equation modeling. The SPSS was used to analyze the demographic information. The underpinning theory used in this study was self-determination theory. The test results show the positive direct relationship of SDCA, OCB and trust. The results also show the significant positive mediating effect of trust between SDCA and OCB. This research contributes to comprehending the mechanisms and consequences of behavior on human resources, which is essential for effective career management and developing appropriate HR policies.
Management
Ahmad Azmy; Nidya Yunita Setiarini
Abstract
The study analyzed the evaluation of training programs provided to prospective assessors at the Ministry of Energy and Mineral Resources. The object of study is a trainee who is projected as an assessor. The total number of participants was 23 people. Kirkpatrick's model served as the basis for ...
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The study analyzed the evaluation of training programs provided to prospective assessors at the Ministry of Energy and Mineral Resources. The object of study is a trainee who is projected as an assessor. The total number of participants was 23 people. Kirkpatrick's model served as the basis for evaluating the training program. The four evaluation levels analyzed include reactions, learning, behavior, and outcomes. The four stages of Kirkpatrick's model can provide a description of the training process and recommendation items to the organization. This recommendation is given for continuous improvement of training quality. Data analysis using a mix-method approach is due to the combination of primary and secondary data. The results of the study explained that the four levels in the Kirkpatrick model were adequacy in the implementation of the training program. The four models explain that all training components and processes are running well. Prospective assessors who are trained are given high expectations to remain in training at an advanced level. The evaluation level provides several recommendations including reformulation of training planning, learning related to accreditation standards, professional ethics-based behavior, and work results adjusted to excellent service accompanied by high quality. Recommendations on the results of training evaluations can be carried out to improve the quality of the program in accordance with the needs of the organization. Training should be conducted adaptively, with high flexibility, and new competencies for prospective assessors. The results of the training can make a significant contribution to the expectations of the organization.
Management
Ojiaku Obinna Christian; Chidebe Edwin Egwuatu; Ireneus Chukwudi Nwaizugbo
Abstract
Human activities are causing great damage to the climate and the consequences are projected to be dire in the future. Tourism alone contributes about 8% to greenhouse emissions necessitating the call for sustainable tourism as a way to promote environmental conservation. This study examines the effect ...
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Human activities are causing great damage to the climate and the consequences are projected to be dire in the future. Tourism alone contributes about 8% to greenhouse emissions necessitating the call for sustainable tourism as a way to promote environmental conservation. This study examines the effect of environmental values on ecotourism visit intentions. The specific objectives were to ascertain the effects of biospheric, altruistic and egoistic values on ecotourism visit intention. Three hypotheses were stated and data was collected from 196 intending tourists out of which 163 were returned valid and used for the analysis. The data were collected through social media and the hypotheses were tested using multiple regression analysis via SPSS version 22 and descriptive statistics used to describe respondents’ demographics. The result showed that biospheric and altruistic values both have a positive and significant effect on ecotourism visit intention. While egoistic values negatively predict ecotourism visit intentions. Based on the findings, this study recommends that tourist destination marketers should strongly communicate the environmental benefits of travel and tourism on ecotourism destinations.
Management
Ali Najarian; Roya Hejazinia
Abstract
In the accounting position, there has been a great deal of spotlight on the utilization of blockchain innovation, particularly in developing countries, where apparently remarkable assumptions ought to be acknowledged in the near future. The objective of this study is to recognize the prerequisites that ...
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In the accounting position, there has been a great deal of spotlight on the utilization of blockchain innovation, particularly in developing countries, where apparently remarkable assumptions ought to be acknowledged in the near future. The objective of this study is to recognize the prerequisites that should be met for the effective execution of blockchain innovation in developing nations. Our study was directed with regard to Iran, a developing nation. A qualitative research method (thematic method) was employed for this study, with the statistical population comprising blockchain, information technology, and accounting specialists in Iran. By using purposeful and snowball sampling techniques, we collected a total of 20 samples. We conducted semi-structured interviews to gather data for later analysis. The result of this study revealed that IT infrastructure, institutional, social, strategic, and organizational requirements are all crucial prerequisites for the successful deployment of blockchain technology in the accounting industry in developing countries. The study offers a blockchain implementation roadmap for the accounting industry.
Management
Zubair Hassan; Zabeda Bt Abdul Hamid
Abstract
The study has reviewed a significant number of research articles to examine the effects of cultural intelligence and learning styles on leadership effectiveness. Almost all the articles reviewed were empirical in nature and few conceptual papers were reviewed as well. Fifteen (15) relevant research were ...
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The study has reviewed a significant number of research articles to examine the effects of cultural intelligence and learning styles on leadership effectiveness. Almost all the articles reviewed were empirical in nature and few conceptual papers were reviewed as well. Fifteen (15) relevant research were reviewed to establish the theoretical proposition of the effect of cultural intelligence on leadership effectiveness, while another fifteen (15) articles were reviewed to examine the effect of learning style on leadership effectiveness. Most of the reviewed papers indicated that cultural intelligence and learning style has significant positive effects on leadership effectiveness. From the review, it was also found that there is lack of studies examining learning style effect on leadership effectiveness particularly in pharmaceutical sector. This study will contribute by establishing the link between cultural intelligence, learning style and leadership effectiveness simultaneously. Also, this study will be able to use to design the training and development programs to enhance, cultural intelligence and to adopt appropriate learning style to improve leadership effectiveness in commercial enterprise sector, particularly in Malaysia.
Management
Mohammad Safari; Leyla Ahmadian; Zahra Kazemi Saraskanrood
Abstract
This study builds upon previous research on the value propositions of electronic commerce for the consumer and proposes a research framework for investigating consumer's perceived value in the B2C model of electronic commerce. The proposed research model encompasses five main dimensions of consumers' ...
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This study builds upon previous research on the value propositions of electronic commerce for the consumer and proposes a research framework for investigating consumer's perceived value in the B2C model of electronic commerce. The proposed research model encompasses five main dimensions of consumers' value proposition: Economic (3 components), Functional (7 components), Emotional (6 components), Social-Symbolic (5 components), and Technical (11 components). The paper also presents an application of the model to an empirical case study of consumers' perceived value of online shopping in Iran. Required data was collected via a survey from customers of digikala, the biggest e-commerce firm of Iran. Structural equation modeling and path analysis were used to test the proposed research model. Findings show that the five dimensions are positively related to consumers' value proposition and the proposed research model is fitted to explain the research purpose and hypotheses.
Management
Andolo Dan Ojijo
Abstract
Public universities have recognized the power they hold as influential entities within communities, and with this power comes the responsibility to select suppliers who share on their vision. By prioritizing sustainability in their procurement strategies, universities can lessen their environmental impact ...
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Public universities have recognized the power they hold as influential entities within communities, and with this power comes the responsibility to select suppliers who share on their vision. By prioritizing sustainability in their procurement strategies, universities can lessen their environmental impact and serve as examples for other organizations. Embracing sustainability in supplier selection requires the acknowledgement of the interrelatedness between economic, social, and environmental factors. It mandates organizations to consider long-term consequences of traditional purchasing considerations, such as cost and quality, rather than short-term gains. However, the absence of clear guidelines and policies on sustainable supplier selection results in inefficiencies in decision-making within most universities. Consequently, their ability to prioritize partnerships with eco-friendly, socially responsible, and economically viable suppliers is hindered. The purpose of this study was to analyze the impact of sustainable supplier selection (SSS) on the procurement performance of public universities. A cross-sectional research design was employed, utilizing a population of 40 employees from the procurement department, selected from ten chartered public universities in Kenya. The findings revealed that public universities have embraced sustainable supplier selection, although to varying degrees. Moreover, the coefficient of determination was 0.472 implying that the sustainable supplier selection criteria used by the universities accounted for 47.2% of their procurement performance. The study constitutes a model utility for fostering sustainable procurement practices within the confines of public universities. It recommends the development of robust approaches to evaluating supplier environmental and social performance that could significantly heighten business sustainability levels.
Management
Nfawa Erasmus Usani; Emem Akaniyene Sampson
Abstract
This study was designed to investigate the influence of internal marketing on the sales force performance of beverage manufacturing firms in Nigeria. The underpinnings of internal marketing were internal communication and internal training. The population of the study included the salespersons that were ...
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This study was designed to investigate the influence of internal marketing on the sales force performance of beverage manufacturing firms in Nigeria. The underpinnings of internal marketing were internal communication and internal training. The population of the study included the salespersons that were involved in the sales of beverage-manufactured drinks, both alcoholic and non-alcoholic, in Nigeria. A sample size of 152 was investigated. A structured questionnaire served as the primary instrument for data collection. The structured questionnaire was administered to every member of the population, and 144 copies of the instrument were filled out and returned in useable form. Data collected were analysed using percentage analysis, and hypotheses formulated were tested using simple linear regression analysis. Findings from the study revealed that there is a significant relationship between the internal marketing variables (i.e., internal communication and internal training) and sales force performance. Based on the empirical findings, the author concluded that internal marketing strategies influence the sales force performance of beverage manufacturing firms in Nigeria. The researchers recommended that management show more interest in communication and training to improve and enhance sales through the performance of the sales team.
Management
Adi Gunanto
Abstract
This research aims to identify the most accurate model for predicting bankruptcy in the banking industry in Indonesia. The three models used in this study are the Altman X-Score, Springate S-Score, and Zmijewski Z-Score models. The population used consists of all banks listed on the Indonesia Stock Exchange ...
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This research aims to identify the most accurate model for predicting bankruptcy in the banking industry in Indonesia. The three models used in this study are the Altman X-Score, Springate S-Score, and Zmijewski Z-Score models. The population used consists of all banks listed on the Indonesia Stock Exchange (IDX). The data used are secondary data in the form of financial reports from 2012 to 2022. The methodology employed includes hypothesis testing using tests for normality, homogeneity, and one-way ANOVA. The research findings indicate that the Z-Score model is the most suitable and accurate model for predicting bankruptcy, with an accuracy rate of 85.53%. The S-Score model achieved an accuracy rate of 14.47%, while the X-Score model did not provide significant accuracy. The implications of the findings are that if the Z-Score model can be used to evaluate the financial health of banks and provide concrete preventive actions before bankruptcy occurs.
